services
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services
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- services
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- "Secondment" or "service" - the SAT of China gives its answer
- 'Skewing' the panel : the Governor & Company of the Bank of Ireland v HMRC
- (Mindest-)Kriterien für den Betriebsausgabenabzug für Fremdleistungen?
- 2008 OECD Model : changes to the Commentary on Article 5 regarding the treatment of services : more choices, less clarity
- A Oy : case Note
- A break in the clouds : a proposed framework for analyzing cloud computing transactions
- A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
- A proposal to reform the size-based policies of China's VAT
- Abgrenzung nach dem "Dealing-at-Arm's-Length-Prinzip" im internationalen Einheitsunternehmen (2. Teil) : anwendbare Abgrenzungsmethode und steuersystematische Realisierung im Rahmen des internationalen Wegzugs bei Anwendung der direkten Methoden
- Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
- Adempimenti IVA e doganali nei rapporti con l'estero
- Admission covers participation under EU VAT
- Africa leaps into automation for VAT collection on foreign supplies
- Agency permanent establishments in securitization transactions
- Air France-KLM : the SAFE equivalent for services?
- Airtours Holidays Transport Ltd v HMRC : to whom has a supply been made for VAT purposes?
- An economic approach to transfer pricing for offshore business services
- An unfortunate series of divergent views - service transactions as a transfer pricing dispute engine
- Análisis del hecho generador del IVA en el ordenamiento jurídico colombiano : actualizado con la ley 1819 de 2016
- Argentina's journey to a digital VAT
- BEPS, the digital(ized) economy and the taxation of services and royalties
- BEPS-Aktionspunkt 10 : Dienstleistungen mit geringer Wertschöpfung : werden diese bald nur noch durch den vereinfachten Ansatz vergütet?
- BTW en internationaal zaken doen
- BTW en internationaal zaken doen
- BTW-handboek
- Belegerteilungspflicht versus Rechnungslegungspflicht
- Belgian coordination centres from an Italian perspective
- Belgium - TVA : the rendering of services as a subject of taxation
- Benefiting from current market turbulence
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
- Besteuerung von Dienstleistungen im UN-Musterabkommen : Update des DBA-Musters für Schwellen- und Entwicklungsländer setzt neben BEPS eigenen Schwerpunkt
- Besteuerung von Lizenzgebühren und Anrechnung griechischer Quellensteuer = Taxation of royalties and Greek withholding tax credit
- Betriebsstätten in Tschechien : wann liegt für deutsche Unternehmen eine Betriebsstätte vor und welche Pflichten ergeben sich daraus?
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Brexit and VAT
- Btw en internationaal dienstenverkeer
- Business judgment test for services: judgment or process?
- CJEU - recent developments in value added tax 2018
- CSARS vs De Beers Consolidated Mines Limited : Supreme Court of Appeal, 1 June 2012, Case No 503/11
- Can "football law" influence the VAT regime of services supplied by intermediaries in the football industry?
- Canada: CRA jump to agent-principal conclusion
- Canadian tax considerations of nonresidents providing services in Canada
- Case no VAT 179 : judgment of the Tax Court, 14 March 2011
- Casenote : Delhi High Court decision on taxability of offshore supply and services
- Centralisation of regional management and shared services
- Chalk and cheese
- Changes to the Czech Republic's VAT Act : the use and enjoyment rules
- China : new measures for FIEs providing construction project services
- China's turnover tax regime on outsourcing and cross-border services
- Chinese tax authorities issue practice guidance on implementing the China-Singapore DTA
- Clifford Chance (UK) (a firm) v Deputy Commissioner of Income Tax : Appeal No 181 of 2002 and 182 of 2002
- Cloud computing : permanent establishment and its implications for international taxation
- Cloud computing and VAT
- Cloud computing under double tax treaties : a German perspective
- Code of liberalisation of current invisible operations
- Comments warn services proposal would weaken OECD Model Treaty
- Competitive taxation for Mexico's maquiladora export industry
- Compliance of the U.S. and Swiss tax reforms with WTO rules
- Convergys Customer Management Group Inc v Assistant director of Income Tax : ITA Nos 1443/Del/2012 & 5243/Del/2011
- Cost sharing agreements and transfer pricing : tax treatment in Brazil
- Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
- Creating a VAT exemption on services for hedge funds
- Croatia joins the European Union - VAT perspective
- Cross-border B2C supplies of services requiring cross-border guidelines
- Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
- Cross-border services : a survey of the issues
- Cross-border services in tax treaties : crossing the PE border
- DIT (International Taxation), Mumbai v Morgan Stanley & Co Inc : Morgan Stanley & Co Inc v DIT (International Taxation), Mumbai : Civil Appeal nos 2914 and 2915 of 2007
- Das internationale Steuerrecht der USA
- De BTW-heffing bij gebruik voor privé- of andere dan bedrijfsdoeleinden van bedrijfsmiddelen en diensten : een voorstel
- De nieuwe regels voor de plaats van dienst in de BTW
- Dell International Services India Pvt Ltd v CIT (International Taxation), Bangalore : AAR No 735 of 2006
- Deputy Commissioner of Income Tax v M/S Cheil Communications India Pvt Ltd : ITA No 712/Del/2010
- Der Begriff der Leistung im schweizerischen Mehrwertsteuerrecht
- Die (unechte) Dienstleistungsbetriebsstätte
- Die DBA-rechtliche Beurteilung von Gesamtproduktionen = Overall arrangements in tax treaty law
- Die Dienstleistungsbetriebsstätte : internationale Entwicklungen und ihre Rezeption im Internationalen Steuerrecht Deutschlands, Österreichs und der Schweiz
- Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law
- Die Dienstleistungsbetriebsstätte in China als Folge einer gescheiterten Arbeitnehmerentsendung : Kriterien und Konsequenzen in Entsendefällen
- Die Holdinggesellschaft im Schweizerischen Mehrwertsteuerrecht : Grundsätzliche Aspekte unter Einbezug des "Konzern-Mehrwertsteuerrechts"
- Die Umsetzung des Mehrwertsteuer-Pakets 2010 in Italien : Bestimmung des Leistungsorts und erweitertes Reverse-Charge-Verfahren
- Die Zukunft der Dienstleistungsbetriebsstätte
- Die Zusammmensetzung der einheitlichen Leistung im Umsatzsteuerrecht : eine Analyse anhand der Rs Deutsche Bank AG und des VwGH-Erkenntnisses 27. 2. 2014, 2012/15/0044
- Die abkommensrechtliche Behandlung der unechten Dienstleistungsbetriebstätte unter Art. 5 Abs. 1 OECD-MA
- Die neue Meldeverordnung ZABIL 1/2005 : Meldung von grenzüberschreitenden Dienstleistungen
- Die steuerliche Bedeutung der Abgrenzung zwischen Arbeitskräfteüberlassung und Werkvertrag bei der Tätigkeit ausländischer Unternehmer in Österreich = personnel lease contract vs. service contract under international tax law
- Die umsatzsteuerliche Behandlung grenzüberschreitender Portfolio-Management-Leistungen : Zusammenfassung und Systematisierung der aktuellen Finanzrechtsprechung
- Die umsatzsteuerliche Behandlung von Hospitality Tickets im Kontext der Fussball-EM "Euro 2008"
- Dienstleistungsverrechnung zwischen deutsch-US-amerikanischen Konzernunternehmen
- Digitalisierung und Internationales Steuerrecht : Ertrags- und Umsatzbesteuerung grenzüberschreitender, internetbasierter Dienstleistungen
- Director of Income Tax v M/S Nokia Networks Oy and related appeals : ITA 512 of 2007 and related appeals
- Does Nigeria's VAT Act apply the destination principle?
- Does the winner take it all : benefit and tax liability? Not always ..
- Doppelbesteuerungsrisiken bei Dienstleistungserbringung im Ausland und mögliche Gegenmassnahmen
- EC Directive on taxation of income from savings and the EU Code of conduct on business taxation : implications for selected UK overseas territories in the Carribean : final overview report
- ECJ upholds Dutch withholding tax on cross-border services
- EU VAT and double taxation : a fine line between interpretation and application
- EU VAT aspects of services supplied in the framework of settling insurance claims
- EUJTPF report on CCAs adopted by Commission
- Ecofin reaches political agreement on change of E.U. VAT system for services
- Economic development in Africa : unlocking the potential of Africa's services trade for growth and development
- Effective economic use of services under Argentine IVA
- Einführungsschreiben zu veränderten ZM-Erklärungspflichten ab 1.7.10
- Enterprise services
- Enterprise services
- Entgelt/Kostenersatz versus Durchlaufposten : die mehrwertsteuerliche Behandlung von Weiterverrechnungen
- Ermäßigter Umsatzsteuersatz bei Dinner-Shows? = Reduced VAT rate for dinner shows?
- Erweiterung des Reverse-Charge-Verfahrens in Frankreich
- Estudios sobre la financiación de los puertos
- EuGH Report 2/08
- European proposals for new VAT rules regarding the place of supply of services
- Exenciones del IVA relativas a servicios médicos y sanitarios
- Federal Union (National Treasury) v Copesul - CIA / Petroquímica do Sul : No 2002.71.00.006530-5/RS
- Federal Union (Treasury) v Inter Partner Assistance - Prestadora de Servicos de Assistencia 24 Horas Ltda : Appeal no 0024461-74.2005.4.03.6100/SP
- Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht : the ECJ gives the wrong answer about the applicability of the free movement of capital between the EC member states and non-member countries
- Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
- Foreign use under the proposed FDII regulations
- Formulary apportionment is not a panacea : part 5
- French branch of a foreign head and the application of VAT recovery rights
- GCC VAT : international services
- GST cross-border services transactions and the connection with Australia
- Generalthema I : Besteuerung grenzüberschreitender Dienstleistungen
- Germany simplifies rule for repair services
- Germany: formal requirements for an adjustment
- Geschäftsführertätigkeit eines Personengesellschafters - Leistungsvereinigung oder Leistungsaustausch? : Neue Denkanstösse durch Rechtsprechung des BFH und des EuGH
- Ghana: new transfer pricing regime
- Global service arrangements : "Australian GST needs to move with the times"
- Going overseas
- Guarantee fees : where are we now?
- Guatemala's new rules
- Handling credit cards : whether services are exempt (VAT)
- Hat das US-Programm ungeahnte Steuerfolgen für die betroffenen Banken? : Darstellung der mehrwertsteuerlichen Behandlung von Zahlungen augrund des US-Programms
- He who calls the tune should pay the piper ..
- Heffing van BTW op privé-gebruik
- Hong Kong salaries tax & travelling executives
- How Brazil taxes international services
- How VAT-free can free internet services be?
- How recent ECJ referrals may place increased pressure on the VAT position of asset managers
- How to treat the ride-hailing company Uber for VAT puposes
- ITC 1853 : judgment of the Tax Court, 13 June 2011
- IVA, Intrastat, dogane
- IVA, Intrastat, dogane
- Il servizio di "corporate banking" tra giurisprudenza comunitaria e prassi amministrativa
- Immovable property - increased harmonization regarding place of supply
- Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
- Inbound cloud tax considerations
- Income and employment tax ramifications of sending corporate personnel to host country
- Income from domain name registration services held to be taxable royalties
- Income from international private employment : an analysis of article 15 of the OECD Model
- Income tax consequences for foreign service providers
- India - tribunal ruling on cost reimbursement and withholding tax
- India : offshore services and PE
- India's transfer pricing audit lesson
- India: Arm's length price for sourcing services
- India: deemed fees for technical services can be taxed
- Indian taxation of a foreign satellite owner's income from transmission of television programmes
- Indische Quellensteuer auf technische Dienstleistungen : Aktuelles zur PAN, zum Dienstleistungsbegriff und zur Quellensteueranrechnung
- Indonesia imposes final tax on construction and consulting services
- Intangible assets and transfer pricing : comments on section 482, I.R.C., and the new 2007 US Treasury regulation
- International Tax Audit Forum Munich 2016 : 21-22 November 2016
- International investment agreements in services
- International investment law, trade in services and customs : legislative strategies for states hosting international competitive events
- International taxation of directors' fees : article 16 of the OECD Model or how to reconcile disagreement among neighbours
- International taxation of income from services under double taxation conventions : development, practice and policy
- International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
- International transfer pricing in China : post WTO
- Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services
- Introducing transfer pricing documentation rules in Spain
- Invensys Systems Inc v Director of Income Tax : AAR No 796 of 2009
- Ist Uber auch aus Sicht des Umsatzsteuerrechts Beförderungsdienstleister? = Is Uber providing passenger transport services for VAT purposes?
- JTPF Report : Guidelines on low value adding intra-group services
- Japan's consumption tax treatment of cross-border supplies of services
- Konzerntransferpreise im Internationalen Steuerrecht : Implikationen der Gewinnabgrenzung multinationaler Unternehmen unter besonderer Berücksichtigung der Konzerndienstleistungen
- L'IVA sulle prestazioni di servizi di gruppi bancari e assicurativi
- La aplicación del IVA en la prestación de servicios
- La externalización de servicios tributarios
- La gestione dei fondi comuni di investimento : brevi note sulla sentenza della Corte di Giustizia UE C-169/04
- La prestación de servicios en el IGV : entre la necesidad de definir el hecho gravado y la generalidad del impuesto
- La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
- La sujeción al IVA de las prestaciones de servicios realizadas en el marco de la asistencia jurídica gratuita
- La tributación del autoconsumo en el impuesto sobre el valor añadido
- Le secteur des services dans les pays en voie de développement : une analyse basée sur les comptes nationaux
- Le statut T.V.A. des sociétés holdings
- Legal and practical aspects of the Philippine value added tax on the service sector
- Leistungsort bei Personalberatungs- oder -vermittlungsleistungen
- Lessons from recent transfer pricing audits in India
- Lieferungen und Leistungen der Personengesellschaft an ihre Gesellschafter
- Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
- Los supuestos de no sujeción en el Impuesto sobre el Valor Añadido
- MWST-Änderungen auf dem Prüfstand der Praxis : zu den am 1. Juli 2006 in Kraft getretenen Änderungen der MWSTGV sowie den Praxismitteilungen vom 30. Juni 2006
- Management services in transfer pricing: the battleground
- Managementdienstleistungen im grenzüberschreitenden Konzernverhältnis : gewinnsteuerliche Aspekte aus schweizerischer Perspektive
- Manual de las Naciones Unidas en temas específicos sobre la administración de convenios de doble tributación para países en desarrollo
- Margenbesteuerung nun auch im B2B-Bereich : Änderung für Reiseveranstalter
- Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services
- Mehrwertsteuerliche Behandlung von grenzüberschreitenden Dienstleistungen aus Sicht der EU-Kommission
- Memorias del Premio Latinoamericano de Investigación (convocatorias 2012 - 2017)
- Mexican court rules on application of permanent establishment concept
- Mexico's tax treatment of service fees paid abroad
- Microsoft Denmark : incidental benefit did not qualify as a service transaction
- More on services PEs - what is a connected project?
- Morgan Stanley and Co v DIT (International Taxation) Mumbai : AAR no. 661 of 2005
- MwSt : Überlegungen der Kommissionsdienststellen zum "Ort der Dienstleistung" = VAT : the Commission Services' considerations on the "place of supply of services" rules
- Naar een nieuwe plaats van dienst; het btw-pakket van 2007
- Naar een toepassing van subjective BTW-vrijstellingen?
- Neue EU-Richtlinien im Bereich der Umsatzsteuer
- Neues zur indischen Quellenbesteuerung auf Dienstleistungen : Wegfall der PAN, Umfang erfasster Dienstleistungen, Equalization Levy und Steueranrechnung
- New EU VAT rules applicable from 1 January 2010 (1)
- New EU VAT rules applicable from 1 January 2010 (2)
- New EU place-of-supply rules for services
- New Finnish VAT requirement targets non-EU providers of electronically supplied services
- New Greek withholding tax rules on fees for the provision of technical and other services : a new era?
- New Zealand : offshore supplier GST registration legislation
- New place of supply rules for services : a 'not such good news' story
- New rules for head office to branch scenarios - comments on the Skandia case
- New services and intangibles regulations : IRS changes the mix
- New withholding taxes on imported services
- Non-discrimination and trade in services : the role of tax treaties
- Nonresident company supplying technical information, know how, technical management etc. part of the fee taxable
- OECD Draft Guidelines on VAT/GST on cross-border services
- OECD developments regarding service PEs
- OECD panel discussions on international tax issues
- Omzetbelasting
- Omzetbelasting
- Omzetbelasting
- On article 8.1(b)(iv) of the Customs Valuation Agreement : when is the value of certain services supplied by the buyer relevant for customs value (i.e., engineering, development, artwork, design work, and plans and sketches)?
- On top of the rules
- Outsourced fund management - taxable or exempt?
- Outsourcing von Portfoliomanagement und Vermögensverwaltung aus umsatzsteuerlicher Sicht
- Overview of selected key tax structuring issues facing multinationals doing business in Mexico
- Overview of selected key tax structuring issues facing multinationals doing business in Mexico [2]
- PE in Canada : why MNEs should be concerned
- Payment of fees to foreign financial consultants : recent ruling settling controversy on taxability and withholding tax obligations
- Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India
- Per le banche nuovi regimi di esenzione IVA e di deducibilità degli interessi passivi
- Performing a service
- Performing in Canada: taxation of non-resident artists, athletes, and other service providers
- Permanent establishment : an evolving concept under China's tax treaties (1983-2013)
- Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
- Permanent establishments and the mining industry : a roadmap to the taxation of resource-based activities under tax treaties
- Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
- Persone giuridiche non residenti: compensi conseguiti per prestazioni artistiche o professionali
- Perspectives of the concept of result regarding assessment of Municipal Service Tax (ISS) on exportation of services in Brasil
- Place of effective use and enjoyment of services : EU history repeats itself
- Place of supply : is there a best model out there?
- Place of supply of services: new VAT rules applying in the European Union
- Planning for border adjustments : a practical analysis
- Plugging the leaks in the East African Community's VATs
- Poland challenges related entity transactions
- Possible application of the Berry ratio for the distribution function in the consumer electronics industry in Europe
- Practical aspects of management service fees in multinational groups
- Practical considerations for Chinese withholding tax on cross-border service transactions
- Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality
- Prestaciones a fondo de pensiones ante el impuesto sobre el valor añadido
- Principles of international taxation
- Private dancing in the High Court
- Professionals and service providers beware : a Canadian trap
- Provisioning of sea-going vessels under Netherlands VAT law
- Quellensteuerproblematik bei produktbegleitenden technischen Dienstleistungen in DBA-Outbound-Fällen
- RLRE Tellmer Property : scope of VAT exemption on letting of immovable property
- Racial justice : tax perspectives
- Re-examined - VAT treatment of public bodies
- Recent developments in Brazil regarding the indirect taxation of services in the digital economy
- Recent developments regarding the OECD Model Convention and EC law
- Recent issues regarding permanent establishments in Korea
- Redes internacionales de prestación de servicios ante el IVA europeo = International Networks for the Provision of services to European VAT
- Regional governments : vertical imbalances and revenue assignments
- Regulating internal services
- Report of EU Joint Transfer Pricing Forum on cost contribution arrangements on services not creating intangible property
- Report of proceedings of the fifty-seventh tax conference : convened by the Canadian Tax Foundation at the Hyatt Regency Hotel, Vancouver, September 25-27, 2005
- Reverse Charge in der Türkei : Umsatzbesteuerung ausländischer Leistungen
- Rolls-Royce plc v Director of Income Tax : ITA Nos 1496-1501/Del/2007
- Routinedienstleistungen im Baugewerbe - Besonderheiten bei der Betriebsstättengewinnabgrenzung
- Secret Hotels2: the behaviour of an agent versus principal
- Selected issues in the Denmark-U.S. tax treaty
- Seminar A: International taxation of services; Seminar B: Tax treaties and domestic legislation; Seminar C: Turnkey projects - taxation issues : 43rd Congress of the IFA - International Fiscal Association
- Seminar C: Cross-border supply of services and VAT/GST
- Seminar G : International indirect taxation of B2B services
- Service activities in developing countries : an analysis based on national accounts
- Services and free movement in EU Law
- Services and the service PE under treaty law from an Austrian perspective
- Services or intangible property transfer? - Senior technical & management personnel transfers
- Services permanent establishments and the Canada-United States income tax treaty
- Share disposals and the right of deduction of input VAT
- Singapore issues guidance on related-party loans and services
- Skandia America
- Special seminar on Canadian tax treaties: policy and practice
- State of play in respect of the Skandia America Corporation case
- Status Quo der tschechischen Steuergesetzgebung 2011 : Eckpunkte der Steuerreform
- Steht die Einhebung einer Quellensteuer für Dienstleistungen im Einklang mit Unionsrecht? : der Schlussantrag der Generalanwältin Kokott zur Rs X
- Stellenbosch Farmers' Winery limited vs Commissioner for the South African Revenue Service : Supreme Court of Appeal, 25 May 2012, Case No 511/2011 and Commissioner for the South African Revenue Service vs Stellenbosch Farmers' Winery limited : Supreme Court of Appeal, 25 May 2012, Case No 504/2011
- Stemming the tide of transfer pricing : a critical evaluation of the efficacy of Ghana's transfer pricng rules on services
- Steuerfragen zu Kryptowährungen : Bitcoin und andere sog. virtuelle Währungen - Zwischenbilanz auf dem Weg in die Rechtssicherheit
- Steuerliche Anerkennung internationaler Verrechnungspreise bei Nichteinhaltung formaler Anforderungen : Anmerkungen zum Urteil des FG Köln vom 22. 8. 2007
- Storage of goods under EU VAT
- Strangers in a strange land : the taxation of services in a global economy
- Stuck in the middle
- Studies in the history of tax law : volume 5
- Sub-contracting, referrals and global contracts for services firms
- Supreme Court clarifies taxation of captive business process outsourcing units in Morgan Stanley case
- Supreme Court decides that marketing activities did not constitute compensable services
- Switzerland: new VAT law entered into force on 1 January 2010 - main impacts on the taxation of sport
- TVA - jurisprudence Seeling : Quelle base d'imposition dans le cadre de l'assimilation de la mise à disposition privée d'un bien d'investissement immobilier à une prestation de service imposable?
- TVA et territorialité des services : nouvelles règles du jeu au 1er janvier 2010
- Tax barriers to trade in services : myth or reality in the NAFTA bloc?
- Tax break for Australian temporary residents
- Tax compliance in Greater China : China, Hong Kong and Taiwan
- Tax director's guide to international transfer pricing
- Tax issues in transponder capacity usage
- Tax planning & compliance in Asia
- Tax policy trend in Africa : commentary on the major tax developments of 2013
- Tax system in India : evolution and present structure
- Tax traps for the unwary
- Tax treaties and the taxation of services in the absence of physical presence
- Tax treatment of cross-border service activities in China
- Tax treatment of cross-border services by non-residents
- Tax treaty news : the United Nations : recent tax developments
- Tax treaty trends in Central Asian former Soviet nations
- Taxable supplies and their consideration in European VAT : with selected examples of the digital economy
- Taxation of advertising services on the occasion of sports events
- Taxation of business profits in the 21st century : selected issues under tax treaties
- Taxation of cross-border services
- Taxation of cross-border services
- Taxation of cross-border services : a Latin American perspective
- Taxation of digital goods in Brazil
- Taxation of foreign service providers : Australia
- Taxation of foreign service providers : China
- Taxation of foreign service providers : Hong Kong
- Taxation of foreign service providers : India
- Taxation of foreign service providers : Indonesia
- Taxation of foreign service providers : Japan
- Taxation of foreign service providers : Malaysia
- Taxation of foreign service providers : Philippines
- Taxation of foreign service providers : Singapore
- Taxation of foreign service providers : South Korea
- Taxation of foreign service providers : Taiwan
- Taxation of foreign service providers : Thailand
- Taxation of foreign service providers : Vietnam
- Taxation of goods and services in Pakistan
- Taxation of income from the provision of services : more requirements, less certainty
- Taxation of services and cross-border withholding issues
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation silos : embedded intangibles and embedded services under U.S. law
- Taxation to 2000 and beyond
- Taxe sur la valeur ajoutée : champ d'application : territorialité des prestations de services : exigibilité : redevable : obligations
- Taxes rise for bringing talent into Brazil
- Taxing cross-border services : current worldwide practices and the need for change
- Taxing the cloud : Australia
- Taxing the cloud : India
- Tech Mahindra Ltd v Commissioner of Taxation : [2015] FCA 1082
- Technical explanation clarifies protocol to Canada-U.S. tax treaty
- The Arthur Andersen case on the scope of exemption for "related services performed by insurance brokers and insurance agents"
- The CJEU confirms that composite services cannot be artificially split in order to benefit from a reduced VAT rate
- The French VAT experience
- The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 6)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
- The OECD international VAT/GST guidelines : completion of a (first) major step towards global coordination of value-added-tax systems
- The VAT Package : assessing readiness for 2010
- The VAT treatment of goods as non-monetary consideration : the approach taken by courts in the United Kingdom in the light of the general principles established by the European Court of Justice
- The archaic Subpart F services rules: ill-fitting and disruptive for modern services businesses
- The character and source of fees and other payments in financial transactions
- The commercialisation of sports TV rights related to Italian football matches : tax issues from an Italian point of view
- The final Services Regulations: covering most of the bases
- The impossible documentation requirements of the proposed FDII regulations
- The international tax treatment of cross-border services
- The new EU place-of-supply rules from a business perspective
- The new rules on the place of supply of services in European VAT
- The new services PE rule in the Canada-U.S. treaty protocol
- The pilot value added tax reform
- The place of supply of admission to scientific and educational events within the European Union
- The taxation of income from services under tax treaties : cleaning up the mess
- The taxation of services : is the permanent establishment the appropriate threshold?
- The transfer pricing aspects of cross-border performance guarantees
- The treatment of services in tax treaties
- The treatment of services in tax treaties
- The year in review : European Union
- Thoughts on the fees for technical services article in the U.N. Model
- Throwing the VAT ball to the recipient
- Traitement TVA des prestations de services liées aux fonds de placement : reflexions et perspectives
- Transfer pricing : annual update : part 1
- Transfer pricing and value creation
- Transfer pricing aspects of deducting prorated expenses in Mexico
- Transfer pricing for services : the temporary regulations
- Transfer pricing in India : the second year of audits
- Transfer pricing in action
- Transfer pricing risks post-BEPS : a practical guide
- Transfer pricing rules and practice in India - an overview
- Transfer pricing rules and practices in India
- Transport des biens et services accessoires : régime TVA national et international
- Transport of goods and ancillary services under EU VAT from 2010
- Treaty issues related to the provision of know-how : comment on a Spanish Supreme Court decision
- Tributación de los servicios relacionados con bienes inmuebles y de los bonos canjeables en el IVA
- Tributos e preços de transferência : 3° volume
- U.S. opposes OECD proposal to attach alternative services provision to Model Treaty
- U.S. tax planning for providers of cross-border services
- UK : VAT recovery on acquisition costs - lessons to be learned
- US taxation of cross-border enterprise services
- Umsatzsteuerliche Behandlung von Beratungsleistungen an eine ausländische Holding
- Umsatzsteuerliche Konsequenzen von verdeckten Ausschüttungen : Nichtvorliegen eines Leistungsaustauschs - Leistungen der Gesellschaft - Leistungen des Gesellschafters
- Umsatzsteuerlicher Leistungsort bei Dienstleistungen - Neuerungen durch die Richtlinie 2008/8/EG : Teil I
- Umsatzsteuerlicher Leistungsort bei Dienstleistungen - Neuerungen durch die Richtlinie 2008/8/EG : Teil II
- United Nations handbook on selected issues in administration of double tax treaties for developing countries
- United Nations handbook on selected issues in protecting the tax base of developing countries
- United Nations handbook on selected issues in protecting the tax base of developing countries
- Update on the United Nations Tax Committee developments
- VAT and financial services
- VAT and imported services
- VAT and imported services
- VAT and pension funds in the EU
- VAT and the cloud : understanding your VAT obligation
- VAT concept of place of use or consumption : the case of Kenya
- VAT fraud : the tradable services problem
- VAT in Africa
- VAT in software transactions: the end of effective use
- VAT on arbitration
- VAT on cross-border services
- VAT on cross-border services
- VAT on goods' warehousing in Europe
- VAT on intercompany supplies : why Skandia is a big deal
- VAT on internationally traded services and intangibles - a first step toward OECD guidelines
- VAT on internet delivered services
- VAT on negative prices
- VAT on prize money : the Pavlína Bastová decision of the CJEU
- VAT or no VAT?
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- VAT package: new rules on the place of supply of services : new procedure for VAT refunds
- VAT planning
- VAT recovery for holding companies : no renumeration, no recovery
- VAT reform in China : the pilot has taken flight
- Valentine's day VAT
- Value Added Taxation in the digital economy
- Value-added tax and VAT on property : Finance Act 2012
- Verallgemeinerung des umsatzsteuerlichen Reverse Charge-Verfahrens bei Leistungen ausländischer Unternehmer in Frankreich
- Vergütungen für Dienste in Ausübung öffentlicher Funktionen = Compensation for services in carrying out a public office
- Verizon Communications Singapore Pte Ltd v Income Tax Officer : Tax case (Appeal) Nos 147 to 149 of 2011 and 230 of 2012
- Vermögensverwaltende Dienstleistungen und Aussensteuerrecht
- Verrechnung konzerninterner Dienstleistungen über die Grenze : aktuelle Entwicklungen im EU-Verrechnungspreisforum
- Verrechnungspreise bei Lizenzen und Dienstleistungen : mit Diskussionsbeiträgen eines Münchener Symposions
- Verschärfung der Quellensteuerpflicht für Dienstleistungen durch Einführung der Permanent Account Number in Indien : Massnahmen des indischen Steuergesetzgebers
- Voucher issues revisited
- Vrijstellingen voor grensarbeiders, het arrest-Van Lent en de uit de heffing van BPM voortvloeiende belemmeringen van het vrije verkeer
- WTO and direct taxation
- What Colombia can offer foreign investors
- What is Africa doing about tax avoidance
- What is a supply for VAT purposes? Reflections on Quantas Airways Ltd
- Where are we now?
- Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles
- Why Switzerland is the "place to be" for tour operators and event organisers
- Withholding requirements for nonresident service providers in Canada
- Zusammenschlussbefreiung : Generalanwälte des EuGH widersprechen sich!
- Zuständigkeits- und Verfahrensfragen bei Leistungen ausländischer Kapitalgesellschaften an inländischen Anteilseigner
- Zweifelsfragen im Rahmen von Paragr. 27 Abs. 8 KStG
- £80 million! Plus VAT?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/-dYyQmRVNXw/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/-dYyQmRVNXw/">services</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
