The Resource Tax traps for the unwary

Tax traps for the unwary

Label
Tax traps for the unwary
Title
Tax traps for the unwary
Creator
Subject
Language
eng
Summary
TOPIC: Taxpayers doing business across border are generally prepared to comply with foreign tax regimes that may differ from their own, but sometimes even the most astute taxpayer can be caught off-guard by unfamiliar regulations or unusual interpretations of provisions they think are familiar. Such tax traps may not be immediately obvious to outsiders and they can prove costly. QUESTIONS: Please identify and discuss the top four or five issues arising in your country that face cross-border businesses/foreign investors and that: (a) may be unexpected or unfamiliar to non-home country taxpayers; and (b) involve significant cost and/or compliance effort. While income taxation issues should generally be the main focus of your response, issues that arise in the context of other taxes (for example, VAT) can also be covered if they satisfy the criteria in (a) and (b)
Citation source
In: Tax management international forum. - London. - Vol. 38 (2017), no. 4 (December) ; 107 p
http://library.link/vocab/creatorName
Teijeiro, G.O.
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • services
  • PE
  • legal entity
  • cross-border reorganization
  • trust
  • anti-avoidance
  • transfer pricing
  • stamp duty
  • notional interest deduction
  • tax haven
  • losses
  • tax consolidation
  • VAT
  • tax compliance
  • beneficial ownership
  • going concern
  • immovable property transfer tax
  • treaty shopping
  • entity classification
  • anti-inversion
  • passive foreign investment company
Label
Tax traps for the unwary
Instantiates
Publication
Contents
  • Includes: Appendix: EU State aid and tax rulings - through the looking glass and what the unwary taxpayer found there
  • Faes, P
Label
Tax traps for the unwary
Publication
Contents
  • Includes: Appendix: EU State aid and tax rulings - through the looking glass and what the unwary taxpayer found there
  • Faes, P

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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