Entwicklungen im internationalen Steuerrecht

Resource Information

The item Entwicklungen im internationalen Steuerrecht represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.

Summary: Overview of recent international tax law developments. Subjects are the application of the withholding tax under the Savings Agreement between the EU and Switzerland, the application of anti-abuse provisions under tax treaties and recent tax treaty developments in Switzerland; the proposals for a German tax reform, treaty base law concerning the permanent establishment (PE) concept and dependent services and ECJ decisions on the foreign loss relief for individuals (Ritter-Coulais), financing costs for foreign participations (Keller-Holding) and the application of a special rate for PE's (CLT UFA). Furthermore various transfer pricing developments such as the master file approach in the EU, amendments of thin capitalization regulations in France, developments in Brazil and amendments on advance pricing agreement regulations in the Netherlands and the USA. The last parts describes the conclusion in the Cadbury Schweppes case, concerning the compatibility of domestic anti-abuse provisions with EU law and the decision on the issue of a fixed establishment (Ford Credit Europe Bank)

Work

Summary: Overview of recent international tax law developments. Subjects are the application of the withholding tax under the Savings Agreement between the EU and Switzerland, the application of anti-abuse provisions under tax treaties and recent tax treaty developments in Switzerland; the proposals for a German tax reform, treaty base law concerning the permanent establishment (PE) concept and dependent services and ECJ decisions on the foreign loss relief for individuals (Ritter-Coulais), financing costs for foreign participations (Keller-Holding) and the application of a special rate for PE's (CLT UFA). Furthermore various transfer pricing developments such as the master file approach in the EU, amendments of thin capitalization regulations in France, developments in Brazil and amendments on advance pricing agreement regulations in the Netherlands and the USA. The last parts describes the conclusion in the Cadbury Schweppes case, concerning the compatibility of domestic anti-abuse provisions with EU law and the decision on the issue of a fixed establishment (Ford Credit Europe Bank)