International Bureau of Fiscal Documentation

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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
"A taxing challenge" : employment tax compliance in an ever-changing world
"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
"All fur coat and nae knickers"
"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
"Brexit" : potential direct tax effects in Ireland
"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)
"Consistency" and fundamental freedoms : the case of direct taxation
"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
"DAC7" : die neuen Meldepflichten für Betreiber von Plattformen
"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?
"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
"Fictitious income" and tax treaties
"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
"Home sweet home" versus international tax planning : where do multinational firms hold their U.S. trademarks?
"Hotspots" der neuen Verrechnungspreisrichtlinien 2021 aus Beratersicht = "Hot spots" of the Austrian Transfer Pricing Guidelines 2021 from a tax advisor's point of view
"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)
"Immigration Step-up" in der Schweiz
"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?
"Keine oder eine - das ist hier die Frage!" - Unterschiedicher Umgang mit der Betriebsstättenfrage in Italien und Deutschland
"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"
"Liable to tax" and company residence under tax treaties
"Lohn contracting" and the concept of PE in the textile industry : the case of Bosnia and Herzegovina
"Loi unique" in Belgium
"Lugar fijo de negocios" contra "establecimiento permanente"
"Man in black" and indirect taxation: the internal market urges for further harmonization
"Mandatory Disclosure Rules" für grenzüberschreitende Steuergestaltungen : wohin will die OECD?
"Market value" and capital gains tax under the Income Tax Assessment Act : where is the guidance?
"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
"Poolen binnen un buten" - der RFH, der BFH und die Gewinngemeinschaft
"Practical" safe harbours and Australia's transfer pricing rules
"Privatizing" the GST audit : Singapore's compliance programmes
"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
"Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht
"Special measures" and the arm's-length principle
"Staken"
"Star companies" in international tax law
"State of residence" may as well be "state of source" - there is no contradiction
"Steuerdaten-Affäre Schweiz" : alles, was (Straf-) Recht ist!
"Steuergerechtigkeit" als verfassungsrechtliches und als steuerpolitisches Argument
"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" in international tax - more important than ever
"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 where value is created" and the OECD/G20 base erosion and profit shifting initiative
"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
"Trusted trader status" as a post-Brexit solution?
"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
"Unshell" : EU-Richtlinienvorschlag zur Bekämpfung substanzschwacher Gesellschaften
"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
"Vergessene" Kennzeichen im Rahmen der Anzeigepflicht für Steuergestaltungen?
"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
"Would the European Commission's decision on the Amazon State aid case have been different, if it had not applied the OECD 2017 Transfer Pricing Guidelines?" (An analysis of the Amazon State aid case decision in the light of the OECD Transfer Pricing Guidelines and BEPS Project)
"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
'A stonking mandate' for Boris's Brexit
'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
'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
'Ausschüttungsabhängigkeit' und Dividenden in der Hinzurechnungsbesteuerung - AStG vs. ATAD
'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
'GILTI' as charged? Mögliche Auswirkungen der US-Steuerreform auf die deutsche Lizenzschranke gemäß Paragr. 4j EStG
'Gone with the fiscal wind' : the success of tax breaks in supporting the film industry
'How can I help you?' Perceived service orientation of tax authorities and tax compliance
'How do you want to play - honest?' : research into motivations for taxpayer compliance
'In control' voor de BTW als gestuurd process
'Integration through law' revisited: the making of the European polity
'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa
'Liaison' or 'litigation'? Examining court rulings, new disclosure requirements for Indian liaison offices
'Lifting the veil' doctrine (recent developments in Spanish tax law)
'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?
'Our taxes are too damn high' : institutional racism, property tax assessment, and the fair housing act
'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
'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
'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 ...'
'State of the Union' van de belastingrechtspraak
'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
'Tax haven' conditions included in COVID-19 State Aid schemes : can they be tested?
'The big squeeze'
'The taxman cometh : the criminal offences of failure to prevent tax evasion'
'Treaty shopping' : el abuso de tratado
'Two is a party, three is a crowd (II) : enkele gedachten omtrent de reparatiewetgeving naar aanleiding van het Bosal-arrest
'United in diversity' - also in fiscalibus?
'Who's on top?' Reconsidering U.S. parents after tax reform
'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?
(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
(Finale) Verluste im Kapitalgesellschaftskonzern : EuGH, Schlussanträge v. 10.1.2019 - Rs. C-607/17 'Memira' und Rs. C-608/17 'Holmen'
(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
(Mindest-)Kriterien für den Betriebsausgabenabzug für Fremdleistungen?
(Mis)guided by the value creation principle - can new concepts solve old problems?
(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
(Over-) belasting en draagkracht : verleden, heden en toekomst van het draagkrachtbeginsel
(Passive) Entstrickung bei personallosen Betriebsstätten : AOA-Suspendierung durch Öffnung des Zuordnungsparameters der Personalfunktion
(R)Evolution der Energiebesteuerung? = (R)Evolution of energy taxation?
(Re)conciling the Vodafone-India tax dispute: the whirlwind isn't stopping
(Re)defining the balance between tax transparency and tax privacy in Big Data analytics
(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
(Un)gelöste ertragsteuerliche Fragen bei internationalen Bau- und Montagebetriebsstätten
(Un)intended effects of preferential tax regimes : the case of European patent boxes
(Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
(Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
(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 cuestiones prácticas sobre la tributación de los influencers
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
111 terminov nalogovogo prava : novyy vzglyad
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
1894 and all that
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 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 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 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
1985/86 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 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 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 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 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 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 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 Australian master tax guide
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
1991/92 Year-end tax tips
1992 : the drive to tax harmonization
1992 Australian master tax guide
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 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
1993 Tax Savers
1993/94 Budget
1994 Budget highlights
1994 Guidebook to California taxes
1994 Tax reforms
1995 Budget
1995 Budget : good budget but no tax reductions for companies or individuals
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
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 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 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 - is the end at hand?
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 Global transfer pricing survey
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 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
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 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
2015-2017 general report on the protection of taxpayers' rights : national reports for the Observatory for the protection of taxpayers' rights
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
2017 het jaar van de dromers, 2018 van de realisten in de EU?
2017, the Year of the Dreamers; 2018, the Year of the Realists?
2018 : a key year for transfer pricing compliance and enforcement, for companies and branches
2018 : the busiest tax year yet
2018 APMA report shows applications increase, but processing times stagnate
2018 General report on the protection of taxpayers' rights
2018 Tax Code
2019 : a landmark year for European cooperation, or maybe not?!
2019 : inkomstenbelasting 100 jaar en btw 50 jaar
2019 Australian "election" budget - significant international tax measures
2019: Einführung der Gruppenbesteuerung in Ungarn
2019: the eye of the storm
2020 EU VAT changes and the need to fix the 'quick fixes'
2020 Quick Fixes : simplification or more complexity for businesses? The Explanatory Notes
2020 documenting transfer pricing under pandemic circumstances
2021 Guidance on MAPs
2021 WU Global Transfer Pricing Conference : "Transfer Pricing Developments around the World"
2022 WU Global Transfer Pricing Conference : “Transfer Pricing Developments around the World”
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
22ème Colloque du CREDAF : le secteur informel
24 years later - China finally centralizes its tax administration
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
29th annual meeting of the USA branch International Fiscal Association : February 22-23, 2001,Orlando, Florida
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 years of ECJ direct tax case law : an historical overview on the occasion of the 60th anniversary of European Taxation
35% ruling revised
35%-Regeling voor naar Nederland uitgezonden werknemer
378 to victory : conducting a successful Canadian tax appeal
3rd Annual Mexico taxation update
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
4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
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
5 Lessons on profit shifting from U.S. country-by-country data
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"
60 Years of harmonization initiatives on corporate taxation
60 Years of the European Convention on Human Rights and Taxation
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 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
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
8,000 years of weird and wonderful taxes
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 "cláusula de beneficiário efetivo" : limites à sua aplicação
A "minority" government budget - mixing election year sweeteners with restraint?
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 AG v Federal Tax Administration : A-7299/2016
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 CIDE royalties e sua relação com os tratados internacionais
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 Canadian perspective on related-party transactions
A Comment on the EU’s Proposed Debt-Equity Bias Reduction Allowance Directive
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 tax law perspective on the implementation of a preventive restructuring framework
A Dutch transfer pricing perspective on U.S. tax reform
A Dutch view on allocated funds in trusts and foundations
A European Taxpayers' Code
A European internet access tax
A European legal tax order based on ability to pay
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 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 Oy : case Note
A Plc v Federal Tax Administration Case 2C_880/2018
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 SURE way of taxing the digital economy
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. DST? The potential impact of the cloud regulations
A U.S. perspective on TPP : prosperity through market access, plus many new areas to debate
A U.S. perspective on emerging transfer pricing issues in Mexico
A U.S. tax primer on dual status individuals
A US LLC : now we see it, now we don't?
A US subnational perspective on the "logic" of taxing income on a "market" basis
A US tax perspective on structuring operations in Mexico
A Union that strives for more also in the area of taxation : tax measures in the incoming Commission's political guidelines
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 VATcoin solution to MTIC fraud : past efforts, present technology, and the EU's 2017 proposal
A Valorização integral do homem em plano regional
A and another v Cantonal Taxation Administration and another Cantonal Taxation Administration and another v A and another : A/4175/2013-ICCIFD / ATA/54/2016
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 alternative to wealth taxes
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 bird in the hand
A bird's eye view of Australian income tax
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 for restructuring the OECD Model's distributive rules
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 look at the early history of the unintegrated corporate and individual income taxes in the USA
A brief look at the early history of unintegrated corporate and individual income taxes in the U.S.A
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 Court's "two-minute" reasoning in the Transocean cases
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 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 clarity in the VAT treatment of cross-border services in Nigeria
A call for environmental tax reform in Venezuela
A call for major tax reform in Moldova
A call to action: from evolution to revolution on the Common Reporting Standard
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 higher corporate tax rates
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 great interest
A case of use or abuse of the EEC Treaty for tax purposes
A case on partnerships : the Rouquier et Rivay decision of the Belgian Supreme Court
A case study : effectively connected income
A case study on initiating disputes in fiscal law matters : the example of Hungarian local trade tax
A cause for relief?
A challenge to Hong Kong? A review of some available tax incentives
A challenge to Singapore's sovereignty?
A challenge to the reversal of the burden of proof and the principle of proportionality
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 Luxembourg's nondeductibility of payments draft law
A closer look at the Cayman Islands-U.S. TIEA
A closer look at the OECD's draft guidance on financial transactions
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 collaborative relationship in the resolution of international tax disputes and alternative measures for dispute resolution in a post-BEPS era
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 ECJ's decision in the Dutch Köln-Aktienfonds Deka case and what goes beyond
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 Australian and Hong Kong retirement systems
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 certain aspects of the application of hallmark C1
A comparative analysis of debt-equity-swap programs in five major debtor countries
A comparative analysis of tax administration in Asia and the Pacific : 2016 edition
A comparative analysis of tax administration in Asia and the Pacific : 2018 edition
A comparative analysis of tax administration in Asia and the Pacific : 2020 edition
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 amended Netherlands tax loss relief rules
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 and economic approach to equality in European taxation
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
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 "royalties" provisions in the tax treaties concluded by China
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

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