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• "... and the winner is : Financial Transaction Tax?"
• "... mere contractual analysis" : GST and the Ten Commandments
• "A comment" and Section 482 revisited
• "Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 1
• "Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
• "Administrative offences" in aid of tax enforcement
• "Aggressive Steuerplanung" - eine Analyse der Empfehlung der Europäischen Kommission = "aggressive tax planning" - an analysis of the recommendations of the European Commission
• "Alchemy in reverse" : McKesson Canada Corporation v. The Queen : 2013 TCC 404
• "Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?
• "Australia as a financial centre - building on our strengths" : a review of the report
• "Ausübung" und "Verwertung" im Inland als Anknüpfungspunkt der beschränkten Steuerpflicht
• "Autonomous" interpretation of tax treaties? Administrative Court provides guidance
• "Banks, universities and hospitals : the limits to tax avoidance"
• "Belastingfraude" : strafrechtelijke vervolging van belastingwetovertredingen
• "Beneficial owner" - a Danish perspective
• "Beneficial owner" in the contect of Bulgarian withholding taxation : mission (im)possible
• "Beneficial ownership" - defeat to Danish tax authorities
• "Besmet" kapitaal
• "Besmet" kapitaal
• "Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit
• "Brexit heißt Brexit" : Volkswirtschaftliche und steuerliche Konsequenzen des EU-Austritts Großbritanniens
• "Business judgement rule" und "corporate take-overs"
• "Caveat emptor" - share acquisitions in Australian consolidated groups
• "Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
• "Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
• "Check the box" regulations require planning to avoid default status
• "Cloud" : a technological odyssey
• "Compromise or fudge?" Reflections on the law of the UK as it affects the taxation of insolvent companies
• "Conservative" and "radical" alternatives for taxing e-commerce (part 1)
• "Conservative" and "radical" alternatives for taxing e-commerce (part 2)
• "Country-by-country reporting" : origini, contenuti e prospettive
• "Coupon stripping". Scritture contabili
• "Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident
• "D"s with drops and the Section 367 indirect stock transfer rules
• "Dancing with Mr D" : the ECJ's denial of most-favoured-nation treatment in the "D" case
• "Das Spiel ist aus!" - Kein positives Signal des EuGH für ein binnenmarktorientiertes Konzernbesteuerungsrecht
• "Death of a salesman", or the French commissionaire under attack
• "Dividenden-Stripping" : Steuersparmodell auch im neuen Steuersystem?
• "Doing business in Burma" under the Burma Companies Act (as amended to 21st January 1989). Provisions relative to a foreign company
• "Down stream fusion". Verbot der Einlagenrückgewähr, Gläubigerschutz und Minderheitenrechte
• "Durchstockung" auf die Untergesellschaft - ja oder nein? Refinanzierungsaufwendungen bei grenzüberschreitenden Personengesellschaften im Inbound-Fall
• "Economic substance": drawing the line between legitimate tax minimization and abusive tax avoidance
• "Effective Life" under the new depreciation regime
• "Einlagen" von wertlosen Forderungen in die Kapitalgesellschaft in ökonomischer und rechtlicher Betrachtung
• "Exporting" services and intangibles : Australia
• "Fair Value" is not "Arm's Length": applying and interpreting Subsections 69(1) and 247(2) of the Canadian Income Tax Act
• "Fiscale eenheid" in den Niederlanden : Vorbild für eine Reform der Gruppenbesteuerung in Deutschland?
• "Fixed base" in tax treaties
• "Fonds turbo" - Dividendenstripping auf französisch : zugleich ein Plädoyer für die steuerliche Rechtsvergleichung
• "Foreign companies" - liability to file income tax return in India?
• "Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
• "Fraus legis" and multinational enterprises
• "Fremdfinanzierung" als Mehrstaaten-Problem
• "Fremdfinanzierung" von Kapitalgesellschaften durch Anteilseigner : im deutschen und ausländischen Körperschaftsteuerrecht
• "Gegenseitigkeitserklärungs-Override" im Steueränderungsgesetz 2015 : die Neuregelung des Paragr. 13 Abs. 1 Nr. 16 Buchst. c ErbStG
• "General quarters" and "human resource centres" in France
• "Gesetz zur Ergänzung des Jahressteuergesetzes 1996 und zur Änderung anderer Gesetze" verabschiedet
• "Gestaltungsmissbrauch" im Sinne des Paragr. 42 AO
• "Getting carried away" - income tax treatment of carried interests in private equity funds
• "God save the Brexit" : tax implications of leave vote
• "Golden handshakes" and restrictive covenants
• "Goldfinger"-Gestaltungen, die Auslegung von Doppelbesteuerungsabkommen und die Reaktion der Verwaltung - zugleich eine Anmerkung zum laufenden Revisionsverfahren des BFH, I R 3/13
• "Good faith" in the application and interpretation of double taxation conventions
• "Green certificates" raise significant indirect tax questions
• "Grenzenlose" Spontanauskünfte - eine Gefahr für international tätige Unternehmen?
• "Gross-up" bei grensüberschreitenden Zinszahlungen
• "Grundstückshandel" - Drei-Objekt-Grenze und Einheit der Personengesellschaft
• "Harmful tax competition" en (schijn)oplossingen
• "Huddersfield" and "Halifax": Klärung des EuGH zur "VAT Avoidance" : Das Konzept gewinnt an Konturen, aber ist es bereits alltagstauglich?
• "Hybrid" entities : practical application under the check-the-box regime
• "Il reddito d'impresa". La determinazione del reddito delle imprese minori e nei casi speciali (liquidazione, trasformazione, fusione)
• "Incrocio pericoloso" tra disciplina delle società di comodo e CFC rules
• "Integration through law" and us
• "Italian rules on the taxation of outbound dividends are incompatible with EC treaty freedoms" : is the Commission right?
• "Jahressteuergesetz 1996" in der parlamentarischen Beratung
• "Kapitalertragsteuerfalle" beim grenzüberschreitenden Upstream-Merger?
• "Keinmalbesteuerung" von Betriebsstätten-Gewinnen?
• "Klassische" oder konsumorientierte Einkommenssteuer? - eine Replik
• "Kleine Aktiengesellschaften" im System des deutschen Rechts
• "La tassazione dei non residenti per le prestazioni artistiche e sportive"
• "Loi unique" in Belgium
• "Man in black" and indirect taxation: the internal market urges for further harmonization
• "Mandatory Disclosure Rules" für grenzüberschreitende Steuergestaltungen : wohin will die OECD?
• "Marks & Spencer 2.0" - Plädoyer gegen Trends in der EuGH-Judikatur
• "Met de kennis van nu..." : over FII 2 en de toepasselijke verkeersvrijheid in derdelandsituaties (deel I)
• "Meta"-Steuerrecht durch Beihilfekontrolle : aktuelle Entwicklungen im europäischen Beihilferecht
• "Mirror legislation" rule upheld
• "Mistake" in Dutch private clients practice : the autonomy of parties revealed
• "Most favoured nation clause" in tax treaty law
• "Nachbesserung" des Paragr. 50i EStG : Erweiterung des Anwendungsbereichs in Abs. 1 Satz 2 durch das Kroatien-AnpG und dessen Auswirkungen
• "Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
• "No discretion should be unconstrained": considering the "care and management" of taxes and the settlement of tax disputes in New Zealand and the UK
• "Non-discrimination at the crossroads of international taxation" und "New tendencies in tax treatment of cross-border interest of corporations" : Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 1)
• "Non-discrimination at the crossroads of international taxation" und "New tendencies in tax treatment of cross-border interest of corporations" : Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 2)
• "O death, where is thy sting?" Capital gains tax, life e states and remainder interests under a will
• "On" schuld en boete; art. 6 van het Europeees Verdrag inzake de mensenrechten
• "Open for business, closed for avoidance" : the UK Budget sets out the Governments's plan for recovery
• "Opt to tax" - action! : last year as a teenager
• "Options for low income countries' effective and efficient use of tax incentives for investment" : a response
• "Other methods" under the OECD discussion draft on transfer pricing
• "Pacific Economic Community" concept
• "Payment thinking": a new tax collection strategy or old wine in new bottles?
• "Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
• "Piercing the corporate Veil" in taxation matters : India and international transactions with special reference to the Direct Tax Code 2010
• "Place of effective management" : test of corporate residency redefined
• "Privatstiftungen" - the Austrian version of trust
• "Privileged" information for the world citizen when communicating with tax attorneys in multiple jurisdictions
• "Qualifiakationskonflikte" im internationales Steuerrecht der Personengesellschaften
• "Qualifizierte Unmittelbarkeit" i. Z. m. der Firmenwertabschreibung tatsächlich gerechtfertigt? : Beschränkung widerspricht Gesetzeswortlaut
• "Quick-fix" tax costs but no sweeping reform
• "Rags to riches" budget
• "Recapture" del pro rata nella interruzione del consolidato fiscale
• "Residence" and "domicile" in French income tax law
• "Residence" in tax treaty law - a recent court decision = Die Ansässigkeit im Recht der DBA - eine Gerichtsentscheidung
• "Responsible tax" approach in tax governance
• "Reverse charge" : chiarimenti della circolare n. 43/2008
• "Runaway" plant legislation : economic and tax policy issues
• "Runaway" plant legislation : economic and tax policy issues
• "Rückhalt im Konzern" : ein Kurzüberblick und Versuch einer Definition
• "Secondment" or "service" - the SAT of China gives its answer
• "Sheltering" tax Australian style
• "Source" und "Jurisdiction" im Steuerrecht der Vereinigten Staaten und im deutschen Recht
• "Spaltung" einer Kapitalgesellschaft - einmal anders : Modellüberlegungen, Bilanzierungsfragen und steuerliche Konsequenzen
• "Special measures" and the arm's-length principle
• "Staken"
• "State of residence" may as well be "state of source" - there is no contradiction
• "Steuerdaten-Affäre Schweiz" : alles, was (Straf-) Recht ist!
• "Steuerliche Sanierung" liechtensteinischer Familienunterhaltsstiftungen
• "Steuerlicher Durchgriff" bei liechtensteinischen Familienstiftungen (Teil 1) : Untersuchungsgrundsatz versus Mitwirkungspflichten im Abgabenverfahren
• "Stock option", piena tassazione quale reddito di lavoro dipendente
• "Substance" needed for application of Hong Kong tax resident certificate
• "Substantial" light on indirect transfer provisions
• "Tangenti", fatture false ed indeducibilità del costo
• "Tax Crimes" als Vortaten zu Geldwäscherei? "Je mehr die Gesetze und Befehle prangen, desto mehr gibt es Diebe und Räuber."
• "Tax arbitrage" with hybrid entities : challenges and responses
• "Tax fraud or the like" selon l'art. 26 de la CDI de 1996 entre les États-Unis d'Amérique et la Suisse : analyse d'une notion controversée à la lumière de la jurisprudence récente, en prenant en considération le cas de l'utilisation de structures "offshore"
• "Tax sparing" and direct investment in developing countries
• "Taxation" key to income tax and surtax 1939-40
• "Taxation" manual : compiled by barristers and experts under the direction of Percy F. Hughes : ninth edition
• "Taxation" manual : compiled by barristers and experts under the direction of Percy F. Hughes : tenth edition
• "Taxation" manual : compiled by barristers and experts under the direction of Ronald Staples : eighth edition
• "Taxation" manual : compiled by barristers and experts under the direction of Ronald Staples fifth edition
• "Taxation" manual : compiled by barristers and experts under the direction of Ronald Staples seventh edition
• "Taxation"manual : compiled by barristers and experts under the direction of Ronald Staples : sixth edition
• "Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
• "Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
• "Taxes covered" : the OECD Model (2010) versus EU directives
• "Testo Unico" - the new Italian tax law
• "The Bermuda triangle approach" : the Spanish reaction to uncooperative and low-tax countries
• "The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
• "The agency element of permanent establishment : the OECD Commentaries from the civil law view"
• "The game is not worth the candle" : exploring the lack of a comprehesive capital gains tax in New Zealand
• "The same but different" : UK and ROI personal taxation from an all-island perspective
• "The warm, the cold and the dead hand": proposals for a new inheritance and gift tax act
• "Tijdelijk" in het verdrag Nederland/Duitsland
• "Tonnage tax" : a new beginning?
• "Totgesagte leben länger" - Bedeutet die Entscheidung des EuGH in der Rechtssache "Ritter-Coulais" das Ende von Paragr. 2a EStG?
• "Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 1)
• "Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 2)
• "Treaty override" durch Paragr. 20 Abs. 2 AStG? Unerfreulich - einfach gesetzlich unwirksam - verfassungswidrig
• "Treaty overriding" durch nationales Recht. Ein Beitrag zur Auslegung von Doppelbesteuerungsabkommen
• "Trendsetting" decisions of the European Court of Human Rights?
• "Triangular case" - DBA-Dreieckskonflikt bei Mehrfachansässigkeit eines Grenzgängers : BFH, Beschluss vom 4. 11. 2014 - I R 19/13
• "Triangular problem" settled in US-Netherlands treaty protocol
• "Umgekehrte Diskriminierung" im französischen Steuerrecht : französischer Verfassungsrat, Urteil vom 3. 2. 2016 - Az. Nr. 2015-520 QPC, Société Metro Holding France SA
• "Unfairer" und "fairer" Steuerwettbewerb in der EU
• "Unmittelbarkeit" im internationalen Schachtelprivileg (* 10 Abs. 2 KStG) und bei der KESt-Befreiung gemäss * 94a EStG
• "Urteilen des Schweizerischen Bundesgerichts und des Verwaltungsgerichts des Kantons Basel-Landschaft"
• "Verbindliche Auskünfte" in Polen : Inhalt und Stellenwert von Zusagen der Finanzverwaltung nach der Reform der Abgabenordnung
• "Verschleierte" Sacheinlage und EWG-Vertrag
• "Visible, though not visible in itself" : transparency at the crossroads of international financial regulation and international taxation
• "What's come to perfection perishes" : adjusting capital gains taxation in Italy
• "Wirtschaftliche oder sonst beachtliche Gründe" im Sinne des Paragr. 50d Abs. 3 EStG bei ausländischer geschäftsleitender Holding
• "Zappers" - are governments getting "zapped"?
• "Zinsschranke" auch für Österreich? Überlegungen zur Abzugsfähigkeit von Zinsen für fremdfinanzierte Beteiligungserwerbe (Teil 1)
• "Zinsschranke" auch für Österreich? Überlegungen zur Abzugsfähigkeit von Zinsen für fremdfinanzierte Beteiligungserwerbe (Teil 2 )
• "Zonder belastingheffing", ofte wel de tussenzin uit het "put"- argument in de kasgeldarresten
• "Zukunftsorientierte Steuerpolitik". Reform der Unternehmensbesteuerung im Dienste von Wachstum und Beschäftigung
• "dealing at arm's length" bei temporären DBA- Betriebsstätten
• '20 percent for 2020' : a scenario for Belgium's corporate tax reform
• 'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
• 'Accounting' for China's tax reform
• 'Afspraken' met de fiscus : de grenzen, juridische kwalificatie en rechtsgevolgen
• 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
• 'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
• 'Company' and 'shares' under the 2016 India-Mauritius protocol and the U.N. model treaty
• 'Competitiveness' has nothing to do with it
• 'Continuïteit en vernieuwing' en de vennootschapsbelasting
• 'D'istortion of the Common Market? : analysis and future perspectives of the MFN clause within EC law
• 'De identiteitscrisis van de Anglo-Amerikaanse trust': afgezonderd of niet?
• 'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
• 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
• 'Equal treatment' in source-state situations : just another angle of the freedoms or a step towards closer integration?
• 'Equalization levy' proposal in Indian Finance Bill 2016 : is it legitimate tax policy or an attempt of treaty dodging?
• 'Expatriation' as an alternative to operating under Section 936
• 'Fair share' : naar een alternatieve minimumbelasting in de VPB?
• 'Fairness' in het internationaal belastingrecht : een Fata Morgana of een bespreekbare lijn aan de horizon?
• 'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')
• 'First sale' strategy may reduce U.S. customs duties
• 'Fraus conventionis' - the Dutch-Swiss treaty under attack
• 'How can I help you?' Perceived service orientation of tax authorities and tax compliance
• 'In control' voor de BTW als gestuurd process
• 'Integration through law' revisited: the making of the European polity
• 'Liaison' or 'litigation'? Examining court rulings, new disclosure requirements for Indian liaison offices
• 'Manufacturing' foreign base company sales income
• 'Medtronic v. Commissioner' : a taxpayer win on transfer pricing, commensurate with income, and Section 367 Issues
• 'Metamorfose' in het fiscaal procesrecht
• 'Onttrokken' aan invoer-BTW?
• 'PE or not to be' - taxing the online activities of foreign companies in Israel
• 'Pacta sunt servanda' - a level playing field for international fiscal law
• 'Pro-active' tax disclosure
• 'Pygmalion' comparables : why data from the 'center' does not apply for the 'periphery'
• 'Risk' and the OECD discussion drafts on transfer pricing
• 'Send a strong man to England - capacity to put up a fight more important than intimate knowledge of income tax acts and practice' : Australia and the development of the dominion income tax relief system of 1920
• 'Shadowlands': the OECD on intangibles
• 'Sharing the pie' : taxing multinationals in a global market
• 'Sixth method' raises concerns in developing countries
• 'Sixth method' raises transfer pricing concerns in developing countries
• 'Skewing' the panel : the Governor & Company of the Bank of Ireland v HMRC
• 'Solidarity payments' in football : a general overview and their qualification in the international tax field
• 'Something must be done ...'
• 'Steuerfreie' Entstrickung oder Paragr. 50i EStG? : Besteuerung von Personengesellschaften mit ausländischen Gesellschaftern nach dem AmthilfeRLUmsG
• 'Study now, pay later' or 'HE for free'? : an assessment of alternative proposals for higher education finance
• 'Talking the talk, walking the walk' : offshore disclosure facility - life post 22 June 2007
• 'The big squeeze'
• 'Two is a party, three is a crowd (II) : enkele gedachten omtrent de reparatiewetgeving naar aanleiding van het Bosal-arrest
• 'n Regskritiese ondersoek na hereregte in Suid-Afrika
• (Aangescherpte) groepsrentebox is naar huidige stand van zaken verboden staatssteun
• (Afval)stoffen om nuttig toe te passen
• (Balans)garanties, gegarandeerd problemen?
• (Belize, former British Honduras). Development Incentives (Schedule Amendment) Order 1971. Statutory Instrument No. 55 of 1971
• (Bilanz-)Steuerliche Behandlung der Vergütungspolitik und -praxis gem Paragr. 11 AIFMG
• (Caribbean) Netherlands the "flag state of choice" for cross-border aircraft lease transactions
• (East-West) Joint ventures : a special phenomenon in international tax law?
• (Fast) Alles wie gehabt - BFH zur umsatzsteuerlichen Organschaft nach Larentia+Minerva
• (Fernseh)Rechteverwertung bei Sport- und Konzertveranstaltungen im DBA-Recht - zur Abgrenzung von Art. 17, Art. 12 und Art. 7 OECD-MA nach dem BFH-Urteil vom 4. 3. 2009, I R 6/07
• (Further) implementation of the EU Merger Directive in Belgian domestic tax legislation opens new opportunities for tax neutral cross-border corporate reorganizations
• (Grensoverschrijdende) verliescompensatie onder de voorgestelde C(C)CTB
• (Grensoverschrijdende) verliesverrekening
• (H)oeso 'door of namens een werkgever'?
• (Harmful) tax competition within the European Union: concept and overview of certain tax regimes in selected member states
• (Her)kwalificatie en waardering van bouwprojecten
• (Her)kwalificatie en waardering van bouwprojecten (2) : tussentijds 'omkatten' van vastgoed
• (How) should trade agreements deal with income tax issues?
• (HvJ EG) Zaak Wielockx. Aan Belgisch ingezetene die uitsluitend winst geniet uit onderneming in Nederland, mag de vorming van een fiscale oudedagsreserve niet worden geweigerd. (A.G Léger, noot Wattel)
• (Inter)nationale gegevensuitwisseling
• (Life,) death and taxes : inheritance tax in the UK : including commentary from an Irish capital tax basis
• (Minor Amendments) Ordinance No. 15 of 1965, amending Chapter 335 - Companies Act
• (Non)discriminatie bij de fiscale eenheid in de omzetbelasting
• (Non-)recognition of transactions between associated enterprises : on behaving in a commercially rational manner, decision-making traps and BEPS
• (On)bedoelde inperking van de stakingslijfrenteaftrek
• (On)belaste elementen in de aan- en verkoopprijs van deelnemingen
• (On)gelijke behandeling in de loonsfeer
• (On)gelukkige migrerende Nederbelgen : problematiek aanvullende pensioenen
• (Re)conciling the Vodafone-India tax dispute: the whirlwind isn't stopping
• (Re)interpreting Singapore's deduction rules - clarification or a new course?
• (Re)shaping fiscal state aid : selected recent cases and their impact
• (Still) unknown land? The international dimension of foundations in Europe
• (Tolley's) guide doing business in europe
• (Un)gelöste ertragsteuerliche Fragen bei internationalen Bau- und Montagebetriebsstätten
• (Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
• (Vorläufiger) Rechtsschutz und Gemeinschaftsrecht. Vom nationalen Verfahrensrecht zum Gemeinschaftsverfahrensrecht
• (Waarde)overdracht van pensioenkapitaal van de directeur- grootaandeelhouder
• (Waarde-)overdracht van pensioenkapitaal van de directeur- grootaandeelhouder
• (Weitere) Infragestellung des BMF-Schreibens vom 16. 4. 2010 "Anwendung der Doppelbesteuerungsabkommen (DBA) auf Personengesellschaften" durch zwei neue Entscheidungen des BFH : Anmerkungen zum BFH-Urteil vom 28. 4. 2010, I R 81/09 und zum BFH-Beschlusss vom 19. 5. 2010, I B 191/09
• ,, Innovations" en matiere fiscale : innovations in tax policy
• ....en zie niet om
• 1 Year later : FATCA reporting challenges and opportunities
• 1 v.H.-Regelung für die Berechnung des geldwerten Vorteils auch bei Gebrauchtwagen. Hessen, Urteil vom 25.9.1991
• 1. Wartungserlass 2008 zu den Lohnsteuerrichtlinien 2002
• 10 Questions and Answers about investing in Romania
• 10 steps in writing the research paper
• 10%ige Mindestnutzung und Änderung der Verhältnisse : Ausschluss vom Vorsteuerabzug nach Paragr. 12 Abs. 2 Z 1 UStG und Vorsteuerkorrektur nach Paragr. 12 Abs. 10 UStG
• 10/50 basket: going, going, but not gone
• 10/50 look-through rules : through the CFC look-through looking glass
• 10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
• 100 Fragen aus dem Leserkreis : Neuestes aus der Steuerrechtsprechung
• 100 Jahre modernes preussisch-deutsches Einkommensteuerrecht 24.6. 1891 - 24.6.1991
• 100 Prüfungsvorträge : 100 ausgewählte Mustervorträge für die mündliche Steuerberaterprüfung
• 100 fiscale en financiële tips 2011
• 100 years of income tax
• 100-Tusenkroners-Regelen for K/S - er den effektiv?
• 101 Checklists for successful business in the Gulf. Bahrain - Kuwait -Oman - Qatar - Saudi Arabia - UAE
• 101 Tips om belastingen te besparen
• 101 Ways of saving tax '82 : the book everyone needs! Income tax, corporation tax, capital gains tax and VAT
• 101 Ways of saving tax : Sunday Telegraph
• 102 Checklists for better business with the Soviet Union and Eastern Europe
• 10th Annual report 1968 : joint legislative-executive tax commission
• 10th Asian-Pacific Tax Conference, Singapore 18 and 19 November 1993
• 10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
• 10th Meeting of the study group on Asian tax administration and research (SGATAR)
• 11 reasons why FATCA must be repealed
• 11 reasons why FATCA must be repealed
• 11 traps for U.S. LLCs investing in Canada
• 11th Annual report 1969
• 11th Asian-Pacific Tax Conference, Singapore 21 and 22 November 1994
• 13 Anos de IVA en Mexico
• 130 Checklists for managing in Asia/Pacific
• 13th Annual congress :conference documentation convened by the ATI - American Tax Institute in Europe held from 14-16 November 1990 in Cannes, France
• 14th Annual congress. Conference documentation convened by the ATI - American Tax Institute in Europe held from 6-8 November 1991 in Cannes, France
• 15 Anõs de jurisprudencia sobre la caja de seguro social (1970- 1985) (Actualizada a febrero de 1987) : Fallos dictados por la Sala Tercera de la Honorable Corte Suprema de Justicia : Compilados por Francisco B. Vega y Teofanes López
• 15% tax - and still taxpayers grumble
• 16 Schaubilder zum Bewertungsgesetz und zum Vermögensteuergesetz. 5. Auflage
• 17 études de cas de fiscalité appliquées aux affaires : avec corrigés détaillés
• 1789-1989 La révolution fiscale à refaire
• 18 Jaar - 35% regelingen
• 18 Schaubilder zur Einkommensteuer. 6. Auflage
• 18. EG-Richtlinie zur Harmonisierung der Umsatzsteuern: Aufhebung bestimmter Übergangsregelungen der 6. Richtlinie
• 183 Tage-Frist nach DBA bei vom Kalenderjahr abweichendem Steuerjahr nach Steuerjahr des Tätigkeitsstaates zu bestimmen. Urteil vom 22. März 1990
• 183 dagen
• 183-Tage-Regel : VwGH legt Arbeitgeberbegriff abkommensautonom aus
• 183-day rule : application of the Belgian-French treaty
• 1860 : India's first income tax
• 19% flat tax rate in der Slowakei = 19% flat tax rate in Slovakia
• 1950 supplement to : A guide to New Zealand income tax practice : 1949 edition
• 1963 and 1977 OECD Model Income Tax Treaties and commentaries : a comparative presentation
• 1964 supplement to Silke on South African income tax [third edition]
• 1965 depreciation guide : including new liberalized rules
• 1966 Antitrust law symposium : New York State Bar Association
• 1966 guidebook to labor relations
• 1967 Antitrust law symposium: New York state bar association
• 1967 Guidebook to federal wage-hour laws
• 1967 guidebook to labor relations
• 1967-68 supplement to direct tax laws 1966-67
• 1968 Antitrust law symposium: New York state bar association
• 1968 Bill to introduce a turnover tax on value added
• 1968 guidebook to labor relations
• 1969 guidebook to labor relations
• 1970 Antitrust law symposium: New York state bar association
• 1970 Guidebook to New York taxes
• 1970 Guidebook to federal wage-hour laws
• 1970 guidebook to labor relations
• 1971 Amendments to the Guyana Income Tax Ordinance
• 1971 Australian master tax guide
• 1971 Cumulative supplement to the law and practice of administration of estates
• 1971 Social security and Medicare- explained
• 1971 depreciation guide : including new ADR system
• 1971 guidebook to labor relations
• 1972 Australian master tax guide
• 1972 Social security and Medicare- explained
• 1972 Survey of Caribbean taxation
• 1972 guidebook to labor relations
• 1972-1977 cumulative index : Canadian tax foundation publications
• 1973 Social security and Medicare explained - including Medicaid
• 1973 Supplement to Silke on South African income tax
• 1973 Survey of foreign tax havens
• 1973 depreciation guide : including ADR system - finalized , system for pre-1971 assets
• 1973 federal graduated withholding tax tables : in effect January 1, 1973
• 1974 Australian master tax guide
• 1974 change of Japanese taxes
• 1974 social security and medicare explained
• 1974/75 Cumulative supplement to : Silke on South African income tax
• 1975 depreciation guide : including ADR system - finalized, system for pre-1971 assets
• 1975 guidebook to labor relations
• 1976 & 1977 B.I.R. Rulings
• 1976 Australian master tax guide
• 1976 New Zealand master tax guide
• 1976 Tax reform : program law, recovery plan, austerity plan
• 1976 guidebook to labor relations
• 1976 social security and medicare explained
• 1976 taxation statistics = Statistique fiscale de 1976 : analyzing 1974 T1 individual tax returns and miscellaneous statistics = analyse des déclarations T1 d'impôt sur le revenu des particuliers pour 1974 et statistiques diverses
• 1976-2006: a shift in international tax policy?
• 1976/77 Estimates of recurrent expenditure of the government of Kenya for the year ending 30th june 1977
• 1976/77 Estimates of revenue of the government of Kenya for the year ending 30th june 1977
• 1976/77 Supplement to Silke on south african income tax
• 1977 Tax Council Report : first part
• 1977 Tax treaties and competent authority
• 1977 guidebook to labor relations
• 1977-1980 cumulative index : Canadian tax foundation publications
• 1977/78 Cumulative supplement to Silke on South African income tax
• 1978 Australian master tax guide
• 1978 Compendium of tax research
• 1978 New Zealand master tax guide
• 1978 depreciation guide : including ADR system, system for pre-1971 assets
• 1978 guidebook to federal wage-hour laws
• 1978 returns for organizations exempt from income tax under Section 501(c)(3) other than private foundations as defined in Section 509(a) of the Internal Revenue Code
• 1978 social security and medicare explained
• 1978/79 Supplement to Silke on South African income tax
• 1979 Australian master tax guide
• 1979 Social security explained
• 1979 Trust Territory of the Pacific Islands
• 1979 US master tax guide
• 1979 guidebook to labor relations
• 1979/80 Supplement to Silke on south african income tax
• 1980 Advanced international tax planning : Multi-choice Symposium
• 1980 New Zealand master tax guide
• 1980 Social security explained
• 1980 Supplementary Appropriation Act, 1981. Act No. 16 of 1981. An Act legalise certain payments made in the year 1980, in excess of the expenditure sanctioned for thar year
• 1980 Trust territory of the Pacific Islands
• 1980 US master tax guide
• 1980 Yearbook of international trade statistics
• 1980 guidebook to labor relations
• 1980/81 Cumulative supplement to Silke on south african income tax
• 1981 Australian master tax guide
• 1981 Budget Speech
• 1981 Mexican transfer of technology law
• 1981 New Zealand master tax guide
• 1981 Trust territory of the Pacific Islands
• 1981 US master tax guide
• 1981-1985 Cumulative index : Canadian tax foundation publications
• 1981/ 82 : a summary of taxation in the Republic of Ireland
• 1981/82 Cumulative supplement to Silke on South African income tax
• 1982 Trust Territory of the Pacific Islands
• 1982 US master tax guide
• 1982/ 83 : a summary of taxation in the Republic of Ireland
• 1982/83 Old mutual income tax guide
• 1982/83 Supplement to Silke on South African Income Tax
• 1983 Australian master tax guide
• 1983 Lines of government action investment plan : analysis of the economic and financial situation of the territory
• 1983 New Zealand income tax legislation : incorporating 1982 amendments
• 1983 Tax and tariff reforms
• 1983/84 Supplement to Silke on South African Income Tax
• 1984 New Zealand master tax guide
• 1984 Supplementary Appropriation (No. 2) Act, 1984
• 1984 and 1985 New Zealand income tax tables
• 1984/ 85 : a summary of taxation in the Republic of Ireland
• 1984/85 Old mutual income tax guide
• 1984/85 Supplement to Silke on South African Income Tax
• 1985 Australian master tax guide
• 1985 Benefit reviews: the effects of the proposals
• 1985 Significant state tax developments
• 1985 Tax reform. President's tax proposals to the Congress for fairness, growth and simplicity, May 29, 1985
• 1985/86 A summary of taxation in the Republic of Ireland
• 1985/86 Supplement to Silke on South African Income Tax
• 1986 - The year of amnesty
• 1986 Australian master tax guide
• 1986 Budget : comprehensive developments affecting individual and corporate taxpayers
• 1986 Corporate tax laws
• 1986 Federal tax manual
• 1986 Individual income taxes
• 1986 Tax changes entertainment expenses
• 1986 Trust Territory of the Pacific Islands : October 1, 1985 to September 30, 1986
• 1986-1990 cumulative index : Canadian tax foundation publications
• 1986-87 Supplement to Silke on south african income tax
• 1986/87 A summary of taxation in the Republic of Ireland
• 1986/87 Old mutual tax guide
• 1987 Amendments to special taxation measures law in respect of corporation taxation
• 1987 Budget Memorandum
• 1987 New Zealand master tax guide
• 1987 Property Tax Ordinance No. 3 of 1988. An Ordinance to provide for the imposition of property tax from the year 1988
• 1987 Tax provisions affecting corporate acquisitions and dispositions
• 1987-88 British master tax guide
• 1987/88 Old mutual income tax guide
• 1987: Roger Douglas's failed attempt to tax charities
• 1987: Une année d'action économique et financière
• 1988 Annual tax summary
• 1988 Australian master tax guide
• 1988 Budget proposals
• 1988 Budget proposals
• 1988 Budget proposals
• 1988 Budget proposals
• 1988 Federal Budget. Sales and excise tax changes. February 10, 1988
• 1988 Pension handbook
• 1988 U.S. estate and gift tax changes : tax rates on foreign investors can reach 55 percent
• 1988 U.S. excise tax guide
• 1988 and new year taxation issues for 1989
• 1989 Australian master tax guide
• 1989 Budget
• 1989 Budget proposals
• 1989 Budgetary changes to tax laws
• 1989 Federal Budget. Sales and Excise tax changes. April 27, 1989
• 1989 Filled-in tax return forms and guidelines
• 1989 Income tax highlights
• 1989 Ley de ingresos de la Federacion, Ley del impuesto especial sobre produccion y servicios, su reglamento y leyes sobre: adquisicion de azucar, cacao y otros bienes; adquisicion de inmuebles, automoviles nuevos; tenencia o uso de vehicules y contribucion de majoras por obras publicas de infraestructura hidraulica
• 1989 Linhas de acção governativa plano : de investimentos : análise da situação económica e financeira do território
• 1989 Revisions to the tax laws of the Republic of Korea
• 1990 Australian master tax guide
• 1990 Budget
• 1990 Budget : celebration budget for a maturing nation
• 1990 Budget Reconciliation Revenue Provisions. House Bill and Committee Report for Title XIII, approved October 16, 1990. Senate Bill and Committee Report for Title VII
• 1990 Budget Speech (tax proposals)
• 1990 Changes in tax law
• 1990 Draft Technical Bill: selected reorganization provisions
• 1990 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
• 1990 National Budget
• 1990 Quebec Budget
• 1990 Tax terms : reflecting 1989 tax laws
• 1990 Year-end tax planning for individuals and businesses
• 1991 Annual Report of the Inland Revenue
• 1991 Australian master tax guide
• 1991 Budget address
• 1991 Budget. A summary and commentary
• 1991 Federal withholding tax tables
• 1991 Federal withholding tax tables
• 1991 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
• 1991 Statistique de la fortune des personnes physiques pour l'Ensemble de la Suisse
• 1991 Supplementary index : Canadian tax foundation publications
• 1991 Tax Reform Act
• 1991 Tax angles for special taxpayers. By CCH Tax Law
• 1991/92 Year-end tax tips
• 1992 : the drive to tax harmonization
• 1992 Australian master tax guide
• 1992 Directory of EEC information sources
• 1992 Federal Budget : easing the burden
• 1992 Finance Act
• 1992 Getting ready. Summary: EC Report
• 1992 Getting ready: a briefing for tax professionals. EC taxation developments: the merger directive; the parent/subsidiary directive; the transfer pricing convention
• 1992 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
• 1992 Petroleum tax reform
• 1992 Tax reform
• 1992 Tax revisions in relation to international taxation in Japan
• 1992 and international bank taxation
• 1992 and the removal of fiscal frontiers : additional aspects of the VAT reporting system
• 1992 reforms in tax structure and policy
• 1992: Europarechtliche Einflüsse auf die Unternehmensbesteuerung
• 1993 Australian master tax guide
• 1993 Budget : rewards for going abroad and rebates for GST at home
• 1993 Budget Statement and the Rolling Plan 1993-1995
• 1993 Budget proposals
• 1993 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
• 1993 Tax Savers
• 1993/94 Budget
• 1994 Budget
• 1994 Budget Address by General Sani Abacha, Head of State, Commander-in-Chief of the Armed Forces of the Federal Republic of Nigeria
• 1994 Budget Speech of the Hon. Nicholas A. Brathwaite, Prime Minister and Minister of Finance of Grenada to the House of Representatives, 6 January 1994
• 1994 Budget highlights
• 1994 Government Actions Plan, Investment Plan (Public Sector)
• 1994 Guidebook to California taxes
• 1994 Tax reforms
• 1995 Budget
• 1995 Budget : good budget but no tax reductions for companies or individuals
• 1995 Budget address, delivered by the hon. Kennedy A. Simmonds, Minister of Finance
• 1995 Budget. Press briefing by the honourable acting Minister of Finance, chief Anthony Ani
• 1995 Federal Budget : a new road of fundamental reform
• 1995 Finance Amendment Law. Law No. 95-1347 of 30 December 1995
• 1995 Social security explained
• 1995/96 Budget summary
• 1996 - Changes in the Spanish tax system
• 1996 Budget and tax amendments
• 1996 OECD guidelines on transfer pricing. Chapters on intangibles and intra-group services
• 1996-97 Budget continues economic reforms
• 1997 Budget : a budget for the finance sector to further develop Singapore as a regional financial centre
• 1997 Budget Law
• 1997 Canadian budget includes transfer pricing changes that stress need for contemporaneous documentation
• 1997 Italian tax reform : dual income tax system and regional tax on productive activities from a US perspective
• 1997 Mexican tax reform and tax benefits under the new economic pact
• 1997 Tax Act : international changes and capital gains relief
• 1997 federal budget
• 1997-98 Budget continues economic reforms
• 1998 Budget : a cautious but pragmatic budget
• 1998 Budget : a cautious but pragmatic budget
• 1998 Colombian tax reform: changes and implications for foreign investors
• 1998 Social security amendments. Social security (contributions (amendment) regulations, 1997
• 1998 Year-end tax planner
• 1998 global telecoms tax profiles : a resource for business, tax and market strategies
• 1998: (En weer) een jaar van grote veranderingen in de arbeidsongeschiktheidswetgeving
• 1999 Budget
• 1999 Budget Law
• 1999 Budget speech by General Abdulsalami Abubakar, and briefing by Mallam Ismaila Usman
• 1999 Canadian budget : major revisions on non-resident trusts and foreign-based investment funds
• 1999 Mexican tax reform and treaty implications
• 1999 Russian tax reference manual
• 1999 U.S. tax proposals : the demonization of corporate taxpayers?
• 1999 budget : a budget for the financial sector and not enough for SMEs
• 1er. Seminario internacional tributario : Ciudad de la Habana, Noviembre de 1995
• 1° gennaio 1990 : testo unico imposte dirette e D.L. n. 414/89
• 1° gennaio 1993 : guida pratica all'IVA comunitaria
• 2. AbgÄG 2014 - die wichtigsten Änderungen im EStG
• 2. Etappe Steuerreform : Verteilungsfragen und Ökologieaspekte
• 2. USt-Vereinfachungsrichtlinie: Leistungen an beweglichen körperlichen Gegenständen
• 2. USt-Vereinfachungsrichtlinie: Leistungen an beweglichen körperlichen Gegenständen. Fallbeispiele
• 2. Vereinfachungs-Richtlinie der EU: Umsatzsteuerliche Änderungen
• 2. Wartungserlass 2011 zu den Lohnsteuerrichtlinien 2002
• 20 Jahre BFH-Rechtsprechung zu Grundsatzfragen der verdeckten Gewinnausschüttung
• 20 Schaubilder zum internationalen Steuerrecht
• 20 Schaubilder zur Verprobung und Schatzung der Besteuerungsgrundlagen. 2. Auflage
• 20 études de cas de fiscalité : avec les corrigés
• 20% means 20%
• 2000 Guidebook to California taxes : includes personal income tax return preparation guide
• 2000 Guidebook to New York taxes
• 2000 Guidebook to Texas taxes
• 2000/2001 Budget
• 2001 : a subpart F Odyssey - from U.S. treasury study to suggestion of territoriality
• 2001 Budget Statement
• 2001 Budget address
• 2001 Global transfer pricing survey
• 2001/2002 Budget Memorandum
• 2001/2002 Budget Presentation
• 2001: a tax Odyssey? : a closer look at the new German Tax Reform Proposal 2001
• 2002 Ontario budget : balanced, but tax cuts are delayed
• 2002 Reports related to the OECD Model Tax Convention
• 2002 budget introduces tonnage tax for shipping
• 2003 Budget Statement : The Hon. Minister of Finance, Mr. Yaw Osafo- Maafo has presented the 2003 Budget Statement to Parliament
• 2003 IRS report on APAs : a case for increased arbitration procedures
• 2003 direct taxation reform
• 2004 NL-VS-protocol : een hamerslag bij heldere hemel
• 2005 Mexican tax reform
• 2005-2006 Quebec Budget
• 2006 amendments to Mexico's Federal Tax Code
• 2006 amendments to the Germany-United States tax treaty become effective
• 2006-2007 : un catalogue des mesures IPP
• 2007 Finance Bill and Finance Amendment Bil for 2006 : 2007, a paradoxical year for tax rules
• 2007 Guide to China's business taxes
• 2008 Finance Act
• 2008 OECD Model : changes to the Commentary on Article 5 regarding the treatment of services : more choices, less clarity
• 2008 OECD Model : changes to the Commentary on Article 7 and the attribution of profits to permanent establishments
• 2008 OECD Model : conflicts of qualification and double non-taxation
• 2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
• 2008 OECD Model : place of effective management - what one can learn from the history
• 2008 OECD Model : the new arbitration provision
• 2008 Tax Reform Act
• 2008 review, 2009 trends
• 2009 Canadian federal budget includes welcome cross-border tax measures
• 2009 Global transfer pricing survey : tax authority insights : perspectives, interpretations and regulatory changes
• 2009 Year-end transfer pricing actions : business not as usual
• 2009 update on transfer pricing activity at Tax Court of Canada
• 2010 Budget Speech : transforming our economy after the crisis: 2010 and beyond
• 2010 Budget address : "creating a legacy of sustainability"
• 2010 Mexican tax reform
• 2010 OECD Transfer Pricing Guidelines : comments on the impact in Andean countries
• 2010 US international tax law changes impacting "inbound" investment
• 2010 changes to Slovak tax legislation
• 2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
• 2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
• 2010 revision to the OECD guidelines : what have we learned in 15 years?
• 2010/11 Hong Kong : a cautious budget in the face of continued uncertainty
• 2011 Amendments to the Slovak Income Tax Act
• 2011 amendments to German international tax law affecting German and foreign investors
• 2011 income tax amendments
• 2012 French supplementary budget: how this may affect non-residents
• 2012 individual income tax reform in Norway
• 2012 update to the OECD Model (2010) : exchange of information for non-tax purposes
• 2013 Italian financial transaction tax
• 2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
• 2013 income tax reform in Norway
• 2014 Autumn Statement contains BEPS measures
• 2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
• 2014 Corporate tax changes
• 2014 advance pricing agreement program : dawn of a new era in Indian dispute resolution
• 2014 income tax law changes : new taxation rules for partnerships limited by shares
• 2014 income tax reform in Norway
• 2014 one-off levy related to nationalization of SNS Reaal
• 2015 Canada election results : possible tax changes for businesses
• 2015 Canadian budget
• 2015 Japanese Tax Budget : an overview
• 2016 Federal tax guide
• 2016 South African budget speech summary : tax proposals
• 2016 brings tax changes for foreign pension funds in Mexico
• 2016 look-ahead : BEPS implementation to dominate international tax landscape in 2016
• 20th century taxes and their future
• 21 Schaubilder zum internationalen Steuerrecht. Internationales Steuerrecht - Unilaterales Recht - Aussensteuergesetz - Auslandsinvestitionsgesetz - Doppelbesteuerungsabkommen
• 218 Tax Havens : how to beat the system and keep what you earn
• 21st November 1988 Package. Policies in the field of industry, trade and sea communication
• 22ème Colloque du CREDAF : le secteur informel
• 24th December 1987 Package (Pakdes). 3 Volumes, January 1988
• 25 Jaar belasting toegevoegde waarde
• 25 Jahre Wirtschaftsprüfung : Vorträge über aktuelle Wirtschaftsfragen
• 25 Jahre deutsches Aktiengesetz von 1965
• 25 Jarig bestaan van de NOB - Nederlandse Orde van Belastingadviseurs
• 25 jaar belastingverdrag met België
• 25 études de cas de fiscalité : avec les corrigés
• 25% Dividendbelasting inhouden en 28% dividendbelasting teruggeven?
• 27th Annual meeting of the USA branch of the International Fiscal Association, Washington, 25-26 February 1999
• 27th October 1988 Package. of Warta CAFI, November 1988. 3 Volumes
• 29th annual meeting of the USA branch International Fiscal Association : February 22-23, 2001,Orlando, Florida
• 2LR
• 2e Directive TVA de simplification
• 2nd Asian Pacific Tax Conference December 4-6, 1984 : taxation and the two-way flow of investment between Asian-Pacific countries and the developed world
• 2nd CTPA roundtable, Paris 26-27 January 2005
• 2nd Cross Atlantic and European taxation symposium 1998 : notes
• 3% Corporate income tax surcharge on distributed income : the beginning of the end?
• 3% tax on real property
• 3% tax on real property - latest developments
• 3% tax on real property owned directly or indirectly by foreign companies : new developments
• 3. DMBEG : Gesetz über weitere Ergänzungen und Änderungen des D-Markbilanzgesetzes sowie über Ergänzungen des Altbankenbilanz-Gesetzes vom 21. Juni 1955
• 3. Veröffentlichung betr. steuerliche Erfassung der im Kalendarjahr 1991 zugeflossenen Erträge aus ausländischen Investmentanteilen und der vermögensteuerlich massgebenden Rücknahmepreise bzw. Kurse der Anteile zum 31.12.1991
• 30 Asamblea general : Impacto del proceso de modernización en la administración tributaria : Santo Domingo, 18 al 22 de Marzo de 1996
• 30 internationale Steuerfälle aus der Praxis : mit Lösungen
• 30 years of direct tax litigation before the Court of justice of the European Union : an empirical survey
• 30% de rabais - pourquoi ?
• 300 Praxisfälle der Mehrwertsteuer aus der Sicht betreiblichter Abrechnung
• 30th annual conference of the USA branch of the International Fiscal Association, March 7-8, 2002, Washington
• 34th annual conference of the USA branch of the International Fiscal Association, February 23 and 24, 2006, San Antinio, Texas
• 35% ruling revised
• 35%-Regeling voor naar Nederland uitgezonden werknemer
• 378 to victory : conducting a successful Canadian tax appeal
• 3AKOHbI, HOPMATNBHbIE MATEPNAMbI, PERyMNPyLUNE ERTEMbHOCTb MPENPNRTNN C NHOCTPAHHbIMN NHBECTNUNRMN
• 3rd Annual Mexico taxation update
• 3rd Asian-Pacific Tax Conference at the Ming Court Hotel, Kuala Lumpur, West Malaysia, October 7 and 8, 1985
• 3rd Cross Atlantic and European taxation symposium 1999 : notes
• 4-4-2-tax
• 40 jaar Belgische btw : verleden, heden en toekomst
• 401(k) Plans. Tax aspects of cash or deferred arrangements
• 482 allocation barred in "Aramco advantage" cases
• 49 vragen en antwoorden over het aanmerkelijk belang
• 4th Annual U.K. tax congress. Taxpack with programme of events. Fact-filled tax planning articles encompassing a wide sphere of tax topics. Written by the team of leading tax speakers at the congress held at Wembley Conference Centre on 6 and 7 December 1984
• 50 Musterfälle zum Internationalen Steuerrecht : Auslandsinvestition, Auslandsentsendung, Inbound-Aktivitäten
• 50 jaar internationaal belastingrecht in Nederland
• 53rd report of the commissioners of Her Majesty's customs and excise for the year ended 31st of March 1962
• 55th congress of the International Fiscal Association, September 30 - October 5, 2001, San Francisco, California
• 56th Congress of the International Fiscal Association : Oslo, August 25-30, 2002
• 5th Cross Atlantic and European taxation symposium 2001 : notes
• 6 - Jahres - Fundstellenregister : zur Umsatzsteuer 1957-1962
• 6. Richtlinie zur Harmonisierung der Umsatzsteuern in den Europäischen Gemeinschaften
• 60 Jaar MBB. Themanummer: "Fiscale beschouwingen over rente"
• 60th report of the Commissioners of Her Majesty's customs and excise for the year ended 31st of March 1969
• 6662(e) regs. barely loosen Gordian knot of compliance
• 6th Asian-Pacific tax conference : Singapore, 27 and 28 November 1989 : convened by APTIRC - Asian Pacific Tax and Investment Research Centre and the IBFD - International Bureau of Fiscal Documentation
• 6th Cross Atlantic and European taxation symposium 2002 : notes
• 6th European congress of tax consultants, October 13 and 14, 1988, Madrid; 6e Europees belastingconsulenten congres; Confederation fiscale europeenne (C.F.E.)
• 6th International tax planning conference = 6e conférence: planification fiscale internationale = 6. Konferenz über internationale Steuerplanung : Vol. 1
• 6th international tax planning conference = 6e conférence: planification fiscale internationale = 6. Konferenz über internationale Steuerplanung : Vol. 2
• 6to Seminario internacional tributario
• 7 mai 1999 : loi contenant le code des Sociétés
• 7 mei 1999 : wet houdende het wetboek van vennootschappen
• 70%-ige Steuerbelastung der deutschen Unternehmen - ja oder nein?
• 75 Jahre Reichsfinanzhof - Bundesfinanzhof : Festschrift
• 80 aniversario de la promulgación de la Ley de Justicia Fiscal : obra conmemorativa "Perspectivas actuales de la justicia fiscal y administrativa en Iberoamérica"
• 82 uitspraken over Successiewet en Rechtsverkeer
• 9. IStR-Jahrestagung 2009
• 9th Asian-Pacific Tax Conference : Singapore 23 and 24 November 1992 : organized by Asian-Pacific Tax and Investment Research Centre (APTIRC)
• 9th SGATAR meeting : delegates from 8 countries discuss common tax problems
• A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
• A "minority" government budget - mixing election year sweeteners with restraint?
• A "must have" handbook for company employees
• A "national debate" on VAT: the Gibbons proposal
• A 'PE' problem
• A 'duty' to consider : the new IRS contract manufacturing rules
• A 'twenty20' system
• A 21st century global carbon tax
• A 21st century solution
• A Alemanha denuncia seu tratado de dupla tributação com o Brasil - razões e conseqüências da denúncia do tratado sob um ponto de vista alemão
• A BEPS diagnostic - considerations for multinationals as the project continues
• A BEPS multilateral instrument - practical solution or elusive pipe dream?
• A BIT too much : or how best to resolve tax treaty disputes?
• A Belgian co-ordination centre: the logical choice
• A Brazilian view on base erosion and profit shifting : an alternative path
• A Canadian perspective on FATCA
• A Canadian perspective on customs and transfer pricing
• A Canadian perspective on exempt organizations in the Canada-US income tax treaty
• A DGCI no rumo da mudança
• A Danish perspective on the concept of beneficial ownership
• A Danish view on information exchange and cross-border cooperation
• A Dutch view on allocated funds in trusts and foundations
• A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 1
• A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
• A European perspective on tax recovery in cross-border situations
• A European view on transfer pricing after Glaxo
• A French affair
• A French framework for Islamic financial products
• A French look at Brexit : should they stay or should they go?
• A French perspective on tax havens and bank secrecy: is the future a transparent one?
• A French reaction to the communication from the Commission "Towards an internal market without tax obstacles"
• A GAAR for the United Kingdom? The Australian experience
• A German perspective on Europe's e-commerce VAT directive
• A German perspective on international transfer pricing case law
• A German perspective on subject-to-tax clauses
• A German perspective on transfer pricing documentation requirements
• A German perspective on treaty overrides
• A Guide to New Zealand income tax practice 1968-69
• A Guide to New Zealand income tax practice 1969-70
• A Guide to New Zealand income tax practice 1970-71
• A Guide to New Zealand income tax practice 1972-73
• A Guide to New Zealand income tax practice 1973-74
• A Guide to New Zealand income tax practice 1974-75
• A Guide to New Zealand income tax practice 1977-78
• A Holding ApS v Federal Tax Administration : 2A.239/2005 /bie
• A Informador fiscal
• A Latvian perspective on the principle of options realistically available
• A Marshall plan for Greece
• A Mauritian survey
• A Mexican perspective on the OECD VAT guidelines
• A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing
• A New Zealand matter of trust : new draft guidelines on the taxation of trusts
• A Polgári Törvénykönyv
• A Polish hybrid : the limited joint-stock partnership or LJSP
• A Portuguese perspective on transfer pricing
• A SA v Portuguese Treasury : Case no 0621/09
• A South East Asian tax organisation
• A Stirling event
• A Swiss tax treaty update
• A Thailand perspective on BEPS
• A Transmissão de propriedade por meio de hasta pública
• A Trieste il varo del centro off-shore
• A U.S. perspective on TPP : prosperity through market access, plus many new areas to debate
• A U.S. tax primer on dual status individuals
• A US LLC : now we see it, now we don't?
• A US tax perspective on structuring operations in Mexico
• A VAT for Nepal
• A VAT primer for lawyers, economists, and accountants
• A VAT profile : value added tax as a candidate for the federal revenue system
• A VAT suspension regime
• A VAT voucher system for origin-based taxation
• A VAT/GST Model Convention
• A VAT/GST Model Convention
• A VAT? : not just yet
• A Valorização integral do homem em plano regional
• A and another v Norway : (App nos 24130/11 and 29758/11)
• A and another v Portuguese Treasury : Case no 068/09
• A anologia no direito tributário brasileiro
• A balanced approach to Halifax : Pendragon v HMRC
• A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
• A balancing act? (part 1) : the FII Group Litigation Order - background
• A bargain too good to miss
• A battle for the revenue between giants : the Apple case
• A behavioral model of income tax evasion
• A behavioral simulation and documented behavior approach to income tax evasion
• A benefits-received approach to creating an international tax
• A better VAT deal for charities
• A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations
• A better sense of proportion
• A better way to include general insurance in VAT systems
• A bigger group
• A bill for an act to amend certain Financial Laws
• A bird in the hand
• A bird's eye view of Indonesian income taxation history
• A bird's-eye view of the Indian tax system
• A bite from the Apple? Commission orders recovery of up to 13 billion euros
• A bitributação econômica do lucro empresarial
• A blueprint of the international tax and pricing issues facing MNCs investing in China and other emerging markets in the Asia Pacific
• A bonnie wee tax
• A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
• A brave new world : foreign investment in Australian real property
• A break in the clouds : a proposed framework for analyzing cloud computing transactions
• A break with tradition
• A break with tradition
• A breakthrough in the relationship between Italy's tax authorities and banks
• A bridge over muddled waters
• A brief analysis of the U.A.E.-U.K. tax treaty
• A brief comparative history of the origins of the income tax in Great Britain, Germany and the United States
• A brief examination of recent Chinese tax rules on nonresident enterprises
• A brief examination of the E.U. VAT system
• A brief guide for investors
• A brief guide to taxes administered by the Inland Revenue Department of Hong Kong 1997-98
• A brief history of VAT recovery on share acquisitions
• A brief introduction to Tianjin Port bonded zone
• A brief introduction to taxation of foreign-invested enterprises and their employees in the People's Republic of China
• A brief outline of the imposition in Guyana of income tax, corporation tax, capital gains tax, withholding tax and property tax with special reference to foreign corporations operating in Guyana, through a branch establishment or an agency
• A brief overview of the legal system and the legislative process in Cambodia
• A brief overview of the new tax regime
• A brief overview of the tax regime
• A brief review of the Indian tax system
• A burden-neutral shift from foreign tax creditability to deductibility?
• A business and investment guide for Namibia
• A business guide to Israel 1990
• A business view on harmful tax competition: general comments
• A business view on tax competition
• A businessman's introduction to China
• A buyer's guide to transfer pricing software
• A call for environmental tax reform in Venezuela
• A call for major tax reform in Moldova
• A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
• A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
• A capital gains tax for New Zealand
• A capital idea
• A capital idea
• A carbon tax to address the climate change problem
• A case for neutrality in the design and implementation of the merger and acquisition statutes : the post-acquisition net operating loss (NOL) carryback limitations
• A case of congestion
• A case of use or abuse of the EEC Treaty for tax purposes
• A challenge to Hong Kong? A review of some available tax incentives
• A challenge to Singapore's sovereignty?
• A challenging reform is needed
• A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
• A changing of the guard at the European Commission
• A changing world
• A charitable government?
• A checklist of traps
• A citizen's guide to taxation
• A citizen's guide to the budget
• A clearer landscape
• A clearer picture: Canadian transfer pricing rules keep step with international developments
• A closer look at Belgium's notional interest deduction
• A closer look at Brazil's new social welfare tax regime for imports
• A closer look at Germany's CFC regime
• A closer look at the Cayman Islands-U.S. TIEA
• A closer look at the U.S. transfer pricing audit roadmap
• A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
• A closer look at transfer pricing in Argentina
• A closer view of outsourcing and offshoring
• A collection of tax laws and regulations of the People's Republic of China
• A collection of taxation articles
• A collection-led property tax reform strategy: The case of Indonesia
• A comment on "AMID: the wrong bridge or a bridge too far?"
• A comment on "progressive taxation of non-residents and intra-EC allocation of personal tax allowances"
• A comment on French treaty policy in the context of international economic integration
• A comment on harmonization of the taxation of savings
• A comment on proposals to abolish the tax free threshold
• A commentary and critique on the new tax incentives for Research and Development in Singapore
• A commentary on Hong Kong's tax treaties
• A commentary on how the proposed regulations affect the general principles of Section 482 as described in the existing regulations and in case law
• A commentary on the 1988 Budget and its underlying strategy
• A commentary on the Article on Expedited Shipments in the WTO Trade Facilitation Agreement
• A commentary on the High Court's decision in AQQ v. CIT
• A commentary on the United Kingdom Budget 1986
• A commentary on the United Kingdom Budget 1987
• A commentary on the United Kingdom Budget 1988
• A commentary to the United States - Netherlands tax convention
• A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
• A common consolidated corporate tax base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
• A common consolidated corporate tax base in the European Union - a beauty or a beast in the quest for tax simplicity?
• A common consolidated corporate tax base: possible elements of the sharing mechanism
• A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
• A common sense approach to transfer pricing : why not do it yourself?
• A common system of VAT : a programme for the Single Market
• A common-sense solution for taxing U.S. citizens and immigrants abroad
• A company without a country: the dual consolidated loss regime
• A company without a country: the dual consolidated loss regime
• A comparative analysis of CFC regimes in Latin America
• A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
• A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
• A comparative analysis of debt-equity-swap programs in five major debtor countries
• A comparative analysis of tax reforms in Singapore and Hong Kong
• A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
• A comparative analysis of the Channel Islands and Isle of Man TIEAs
• A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
• A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
• A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
• A comparative analysis of the legislative framework for the transfer pricing of intangible assets in Australia and the United States
• A comparative guide to the new U.K. APA rules and procedures
• A comparative look at regulation of corporate tax avoidance
• A comparative model of corporate income tax shifting utilizing cross sectional data
• A comparative perspective of the US controlled foreign corporation rules
• A comparative study of Nepalese and Japanese income and property taxes
• A comparative study of New Zealanders' opinion on the ethics of tax evasion : students v accountants
• A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
• A comparative study of inheritance and gift taxes in Western Europe
• A comparative study of personal income tax models
• A comparative study of tax and investment parameters for Kazakhstan, Russia, Ukraine and Uzbekistan
• A comparative study of the fundamental elements of Chinese and English company law
• A comparative study of the general anti-avoidance rules of mainland China and Hong-Kong : legislation, interpretation and application
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Austria
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Belgium
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Cyprus
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Czech Republic
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Denmark
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Estonia
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Finland
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : France
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Germany
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Greece
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Hungary
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Ireland
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Italy
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Latvia
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Lithuania
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Luxembourg
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Malta
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Netherlands
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Norway
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Poland
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Portugal
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Russia
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovak Republic
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovenia
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Spain
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Sweden
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Switzerland
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United Kingdom
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United States
• A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
• A comparative survey of cost contribution agreements - China and international best practices
• A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
• A comparison between property and casualty insurance taxation in Canada and other G-7 countries
• A comparison between the U.S. and OECD approaches to hybrid entities
• A comparison between the new Italian CFC rules and the UK rules
• A comparison of E.U. financing régimes
• A comparison of European holding companies
• A comparison of European holding jurisdictions
• A comparison of Italian and U.S. CFC legislation
• A comparison of U.S. and Peruvian constructive dividends
• A comparison of United Kingdom and New Zealand withholding tax : growing New Zealand's bond market
• A comparison of compliance cost estimates for the tax systems in the United States and New Zealand
• A comparison of development of selected countries in Asia and the Pacific
• A comparison of four manufacturers sales taxes and two retail sales taxes : Ghana, Kenya, Tanzania, Zambia, Barbados, Iceland
• A comparison of inventory costs for tax purposes in the United States and West Germany
• A comparison of selected features of real estate investment trust regimes in the United States, the United Kingdom and Germany [part 4]
• A comparison of some aspects of the French and Australian income tax systems
• A comparison of tax benefits for new and high-tech companies in the U.S. and China
• A comparison of tax collection in Moldova and the U.S
• A comparison of tax filing procedures in the United States and China
• A comparison of tax planning in China and the U.S
• A comparison of the International Monetary Fund and the People's Republic of China VAT policies
• A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
• A comparison of the United States and OECD model income tax conventions
• A comparison of the education and training of taxation professionals and officials in the United Kingdom and Australia
• A comparison of the goods and services tax general time of supply rules in New Zealand and Australia
• A comparison of the individual and corporate income tax systems in some Asian countries
• A comparison of the individual and corporate income tax systems in some countries in the Asia-Pacific region
• A comparison of the legal regimes for foreign investment in Russia, Kazakhstan and Kyrgyzstan
• A comparison of the profit-based pricing methodologies under the transfer pricing rules of Australia and the United States: are they a voluntary compliance option for the taxpayer?
• A comparison of the sale tax systems in some Asian countries
• A comparison of the sales tax systems in some Asian countries
• A comparison with other tax systems
• A competitive arrangement between competitors : the new treaty with Switzerland
• A competitive environment for European shipping
• A competitive tax regime for the UK - a likely prospect?
• A complete guide to the Tax Reform Act of 1986
• A complete guide to the Technical and Miscellaneous Revenue Act of 1988. Explanation and text of the Act
• A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances - part 1
• A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
• A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
• A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
• A comprehensive and contextual review of Polish taxation in 2005
• A comprehensive and contextual view of Polish taxation in 2014
• A comprehensive capital gains tax in New Zealand - no longer political Hari-Kari? A consideration of the Labour Party proposal of 2011
• A comprehensive look at the Berry ratio in transfer pricing

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