services
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The concept services represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
services
Resource Information
The concept services represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- services
100+ Items that share the Concept services
Context
Context of servicesSubject of
- "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
- 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
- Btw en internationaal dienstenverkeer
- Business judgment test for services: judgment or process?
- CSARS vs De Beers Consolidated Mines Limited : Supreme Court of Appeal, 1 June 2012, Case No 503/11
- 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
- Corporate Providers (Clients' Money) Regulatory Code 2000
- Corporate Providers (General Requirements) Regulatory Code 2000
- Corporate Service Providers Act 2000
- Cost sharing agreements and transfer pricing : tax treatment in Brazil
- 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
- 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 recent ECJ referrals may place increased pressure on the VAT position of asset managers
- 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 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 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
- 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 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
- 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
- Ministerial Regulation no. 234 (B.E. 2544) issued under provision of the Revenue Code Governing income tax
- 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
- 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
- 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
- Portaria No. 976/87. Aprova o regulamento de aplicaçao do sistema de incentivos financeiros ao investimento no turismo
- 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
- Prestaciones a fondo de pensiones ante el impuesto sobre el valor añadido
- 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
- 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
- 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
- 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
- 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 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 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 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 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
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- Verallgemeinerung des umsatzsteuerlichen Reverse Charge-Verfahrens bei Leistungen ausländischer Unternehmer in Frankreich
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- 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
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- 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>
