double taxation
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double taxation
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- 'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
- (Life,) death and taxes : inheritance tax in the UK : including commentary from an Irish capital tax basis
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- 2018 APMA report shows applications increase, but processing times stagnate
- A VAT/GST Model Convention
- 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 dupla residência das sociedades à luz das convenções de dupla tributaçao
- A dupla tributacao internacional da renda
- A fresh view on the outcome-testing approach versus price-setting approach : discussion and recommendations regarding the timing of benchmarking studies
- A multidimensional analysis of the concept of 'place of effective management' in India : a panacea to the double taxation conundrum?
- A new solution for solving the problem of double taxation of dividends
- A pluritributação internacional e as medidas unilaterais de controle
- ACCOR : reference for a preliminary ruling in a French case about the interpretation of the former "Avoir fiscal" and "Précompte" mechanism
- Abkommen Deutschland/Spanien über Niederlassung und Doppelbesteuerung : zweisprachige Textausgabe mit Hinweisen
- Abolition of double taxation in the Treaty of Lisbon
- Actuele fiscale thema's : 2008 | De botsing tussen nationale soevereiniteit en interne markt in het Europees fiscaal recht
- Addressing the largest hurdles to Pillar 1 consensus
- Alta Energy Luxembourg SARL v R 2020 FCA 43
- American Income Life Insurance Company v Canada : 2008 TCC 306
- Americans, Americans - so good they tax them twice!
- An octogenarian on value creation
- Anrechnung ausländischer Steuern zur Vermeidung einer ertragsteuerlichen Doppelbesteuerung im Rahmen des Paragr. 15 AStG
- Anteile an Kapital- und Personengesellschaften im nationalen und internationalen Erbschafts- und Schenkungssteuerrecht
- Aplicação concomitante da legislação de preços de transferência e da tributação do lucro em bases mundiais
- Arbeitnehmerentsendung in die USA
- Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
- Artikel 4-vennootschappen en het recht van overgang
- Aspekte der Versicherung im schweizerischen Mehrwertsteuerrecht
- Assistant Commissioner of Income Tax v Epcos AG (Germany) : ITA No 398/PN/07
- Assistant Director of Income Tax (International Taxation) v Delta Airlines Inc : (2009) 123 CTR (Mum) 266
- Assistant Director of Income Tax (International Taxation) v M/S Chiron Behring GmbH & Co : ITA No 4633/Mum/2006
- Assistant director of income tax v Green Emirate Shipping & Travels : ITA no 3784/Mum/2002; Asst yr 1998-99
- Attribution of profits to Permanent Establishments : current developments, relevant issues and possible solutions
- Australian Treaties Library
- Avoidance of double (non-)taxation and art. 23 A and B paragraph 1 OECD MC
- Avowal Administrative Attorneys Ltd v District Court at North Shore : [2007] NZHC 818
- Bayfine UK Products and another v Revenue and Customs Commissioners : SpC 719
- Bayfine UK v Revenue and Customs Commissioners : [2010] EWHC 609 (Ch)
- Belastingen : inkomstenbelasting, vennootschapsbelasting, Besluit voorkoming dubbele belasting 2001, Nederlands Standaardverdrag
- Belastingvoordelen van de grensoverschrijdende economisch actieve EU-persoon : een onderzoek naar de behoefte aan en de mogelijkheden van het minimaliseren van fiscale belemmeringen van het vrije personenverkeer in de Europese interne markt
- Belgium bill on program law includes "Cayman tax"
- Belgium v A : F.12.0112.N
- Besteuerung von Stock Options im internationalen Kontext : Bericht von der Diskussion beim IFA-kongress 2002 in Oslo
- Besteuerung von grenzüberschreitenden Erbfällen
- Block : kein Verbot der juristischen Doppelbesteuerung im Binnenmarkt
- Bodies of persons
- Boekwerk Internationale Fiscale Zaken : band A
- Brexit: Application of the EU Arbitration Convention and recourse to the CJEU following departure of a Member State from the EU
- Bundesministerium der Finanzen : Steuern
- CE 20 Novembre 2002 no. 230530 : SA Établissements Soulès et Cie
- CJEU says France breached EU law with its dividend taxation rules
- Cahiers de droit fiscal international : general reports and reporters' biographies : Madrid 2016
- Cal Dive Marine Construction (Mauritius) Ltd v Director of Income Tax (International Taxation) : AAR No 789 of 2008
- Canada - US arbitration: too soon to pass judgment
- Canada and Australia sign protocol
- Canada's tax treaties
- Canada's tax treaties
- Canada: CA-protect your rights
- Cartier Shipping Co Ltd v Deputy Director of Income Tax, International Taxation : ITA No 3036/Mum/07
- Casi e materiali di diritto tributario internazionale
- Categorizing corporate cross-border tax planning techniques
- Changed HMRC interpretation of the residence articles in 16 double taxation agreements
- China-Taiwan : transfer pricing techniques to resolve government conflicts
- Chinese taxation of import leasing of aircraft
- Clifford Chance (UK) (a firm) v Deputy Commissioner of Income Tax : Appeal No 181 of 2002 and 182 of 2002
- Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries
- Coexistence between FATCA and MCAA - potential conflicts
- Colóquio a internacionalização da economia e a fiscalidade
- Commission Communication on work of EU Joint Transfer Pricing Forum with proposal for revised Code of Conduct for implementation of the Arbitration Convention : European Commission
- Commission v. France (Case C-416/17) : how a tax dispute gave the ECJ the opportunity to add a new piece to its Cilfit (Case 283/81) puzzle
- Commissioner of Taxation v SNF (Australia) Pty Ltd : [2011] FCAFC 74
- Company taxation in the European Union : a key challenge 20 years after the Ruding report
- Compilation of the legal provisions, regulations, circulars and forms relating to double taxation relief in the United Kingdom of Great Britain and Northern Ireland
- Conceptual problems of the corporate tax : Swiss-US comparative analysis
- Conference report: Double taxation and federal systems : International symposium of the 'Arbeitskreis Steuergeschichte', 22 and 23 July 2010, Zurich
- Conflicts of qualification in tax treaty law
- Consequences of the Hague Trust Convention on foreign trusts in Switzerland
- Consideraciones acerca de la doble tributacion internacional
- Controlled foreign company regimes and double taxation
- Convenios de doble imposición : el impacto BEPS análisis y evolución de la red española de tratados fiscales
- Convention entre les Pays-Bas et la Suisse en vue d'éviter les doubles impositions dans le domaine des impôts sur le revenu et sur la fortune : commentaire de la convention du 12 novembre 1951 et de l'avenant du 22 juin 1966 : le texte de la convention intégrée et des arrêtés d'exécution
- Convenzioni per evitare le doppie imposizioni sui redditi
- Cool for cats
- Corporate tax implications of Denmark's unilateral termination of its tax treaties with France and Spain
- Corporate tax planning : international law
- Council Directive on Double Taxation Dispute Resolution Mechanism : "resolving companies' areas of concern?"
- Cross border qualification problems between social security and supplementary pension : more guidance needed?
- Cross-border considerations of Canada's proposed dividend tax regime
- Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
- Cross-border pension planning between Ireland and the US
- Cumulatie van belastingen : een onderzoek naar de samenloop van de heffing van inkomstenbelasting, schenk- en erfbelasting (en overdrachtsbelasting)
- Currency fluctuations and international double taxation | Fluctuations de change et double imposition international | Wechselkursänderungen und internationale Doppelbesteuerung | Fluctuaciones monetarias y la doble imposición internacional
- Curso de direito tributário
- Cóctel de medidas para el control de la manipulación abusiva de precios de transferencia, con enfoque en el contexto de países de bajos ingresos y en vías de desarrollo
- DCIT v Patni Computer Systems Ltd : ITA No 726/Pune/05
- DDIT v Jebon Corp India Liaison Office : ITA No 1101 to 1106/Bang/08
- 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
- DaimlerChrysler India Private Ltd v Deputy Commissioner of Income Tax : ITA No 968/PN/03
- Das Spannungsverhältnis zwischen Schiedsverfahren in Steuersachen und einem Internationalen Steuergerichtshof : Möglichkeiten zur Verbesserung der Streitbeilegung im Internationalen Steuerrecht
- Das neue EU-Besteuerungsstreitbeilegungsgesetz (EU-BStbG) = The new European Tax Dispute Resolution Act
- Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
- De keuzeregeling voor binnenlandse belastingplicht: innovatie of gevaarlijke noviteit?
- De vrijstellingsmethode ter voorkoming van internationaal dubbele belasting
- Defizite des Paragr. 20 Abs. 2 AStG im Kontext nichtlinearer Tarifstrukturen
- Dell International Services India Pvt Ltd v CIT (International Taxation), Bangalore : AAR No 735 of 2006
- Deputy Commissioner of Income Tax, Special Range-26 v Roxon OY : [2006] 10 SOT 454 (Mum)
- Deputy Director of Income Tax (International Taxation) v Balaji Shipping (UK) Ltd ; Assistant Director of Income Tax (International Taxation) v Balaji Shipping (UK) Ltd : ITA Nos 1540/Mum/05 and 2392/Mum/06, CO Nos 278/Mum/05 and 274/Mum/06
- Deputy Director of Income Tax v M/s Tata Iron and Steel Co Ltd : ITA No 536/Mum/2004
- Deputy Director of Income Tax v SET Satellite (Singapore) Pte Ltd : ITA no 535/MUM/04 : SET Satellite (Singapore) Pte Ltd v Deputy Director of Income Tax : ITA no 205/Mum/04
- Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation
- Der Begriff der Betriebsstätte und des ständigen Vertreters
- Derecho sucesorio comparado : las experiencias española y mexicana en un contexto internacional
- Derecho tributario internacional
- Deutsche Asia Pacific Finance Inc v Commissioner of Taxation : [2008] FCA 1570
- Developing place of activity rules for the South African value added tax : a comparative research approach
- Die Behandlung der stillen Gesellschaft im Recht der Doppelbesteuerungsabkommen unter besonderer Berücksichtigung des OECD-Partnership-Reports
- Die Besteuerung von Arbeitseinkünften und Vorsorgeleistungen im internationalen Verhältnis
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die Grenzgängerbesteuerung im Doppelbesteuerungsabkommen zwischen Deutschland und der Schweiz
- Die Grenzgängerregelung in deutschen Doppelbesteuerungsabkommen : DBA vs. fiktive unbeschränkte Steuerpflicht
- Die Hinzurechnungsbesteuerung im Jahressteuergesetz 2018 im Überblick = An overview of the new CFC regime under the Annual Tax Act 2018
- Die Kündigung des Doppelbesteuerungsabkommens Deutschland-Brasilien und ihre Konsequenzen nach nationalem deutschen Steuerrecht
- Die Sportlerklausel im alten DBA Deutschland-Österreich im Lichte der neuen Judikatur des BFH
- Die Steuergesetze des Fürstentums Liechtenstein : Sammlung praxisrelevanter Steuererlasse
- Die Umsetzung von abkommensrechtlichen Konsultationsvereinbarungen zur Vermeidung von Doppelbesteuerung und Doppelnichtbesteuerung durch Rechtsverordnungen
- Die Vermeidung der Doppelbesteuerung in der EU - jüngste Initiativen der EU-Kommission = Avoidance of double taxation within the EU - the most recent initiatives of the European Commission
- Die Vermeidung der Doppelbesteuerung und der doppelten Nichtbesteuerung als DBA-Auslegungsmaxime?
- Die Verteilung der Besteuerungsrechte zwischen Ansässigkeits- und Quellenstaat im Recht der Doppelbesteuerungsabkommen
- Die Weiterentwicklung der deutschen Hinzurechnungsbesteuerung durch die BEPS-RL : Substanzanforderungen, unangemessene Gestaltungen und Doppelbesteuerung
- Die ertragsteuerliche Behandlung ausländischer Niederlassungen in Großbritannien unter besonderer Berücksichtigung des deutsch-englischen Doppelbesteuerungsabkommens
- Die grenzüberschreitende Betriebsaufspaltung : Grundlagen und Fallgestaltungen
- Die steuerliche Integration des Europäischen Binnenmarktes durch Doppelbesteuerungsabkommen : eine Untersuchung zu Art. 293 2. Spiegelstrich EGV
- Die österreichische DBA-Politik - das "österreichische Musterabkommen"
- Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
- Direcon : Dirección General de Relaciones Económicas Internacionales
- Direito fiscal da União Europeia : tributação direta
- Direito tributário internacional : "contextos" para interpretacão e aplicacão de acordos de bitributacão
- Diritto tributario internazionale
- Discriminatory tax treatment of CFC's losses towards losses of partnerships, economic double taxation, exchange of tax information and future developments of the Norwegian CFC rules
- Dispute anticipation, audit management and resolution : navigating the options
- Dispute resolution procedures in international tax matters
- Diverted profits tax : U.K., Australian, and New Zealand approaches
- Dividendi percepiti da persone fisiche e credito per imposte estere : ubi maior minor cessat
- Dobbeltbeskatning
- Documentation: Poland
- Does the European Union primary law require member states to make corresponding adjustments?
- Domestic double taxation : the norm price and foreign exchange gains
- Doppelbesteuerung : Die Steuern der Schweiz bearbeitet von der Eidgenössischen Steuerverwaltung
- Doppelbesteuerung : Texte der geltenden Doppelbesteuerungsabkommen : mit Verweisungen und einer einführenden Darstellung der Massnahmen zur Vermeidung der Doppelbesteuerung
- Doppelbesteuerung im grenzüberschreitenden E-Commerce
- Doppelbesteuerung und EG-Vertrag: die Anrechnungsmethode als gemeinschaftsrechtlicher Mindeststandard?
- Doppelbesteuerung und EU-Recht
- Doppelbesteuerung und Gemeinschaftsrecht = Double taxation and EU law
- Doppelbesteuerung und Unionsrecht : letzter Akt einer (un)endlichen Geschichte? = Double taxation and Union Law : final act of a never-ending story?
- Doppelbesteuerung von Dividenden ausländischer Tochtergesellschaften : EuGH, Urteil vom 11. 9. 2014 - Rs. C-47/12, Kronos
- Doppelbesteuerungen am Beispiel internationaler Flussschifffahrt
- Doppelbesteuerungsabkommen : Kommentar
- Doppelbesteuerungsabkommen Deutschland-Schweiz : Steuern vom Einkommen und Vermögen, Nachlass- und Erbschaftsteuern
- Doppelbesteuerungsabkommen und Europäisches Gemeinschaftsrecht
- Doppelbesteuerungsabkommen und innerstaatliches Steuerrecht : Abkommensmissbrauch und Missbrauchsverhinderung
- Doppelbesteuerungsabkommen zwischen der Schweiz und entwicklungsländern : eine entscheidungs- und problemorientierte Darstellung
- Doppelbesteuerungsbeschwerden unter dem neuen Verfahrensrecht : Klarstellungen des Bundesgerichts
- Doppia imposizione internazionale
- Doppia tassazione dei dividendi intracomunitari e restrizioni alla libertà di stabilimento
- Double (non-)taxation and EU law
- Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax
- Double et non-imposition de TVA au sein de l'Union européenne : pistes de prévention et de solution
- Double imposition intercantonale et internationale
- Double income taxation as a response to tax competition in the EU
- Double tax relief for companies in the Netherlands
- Double taxation - a trade barrier
- Double taxation : a European "switch in time?"
- Double taxation : the unappreciated ideal
- Double taxation agreements
- Double taxation and EC law
- Double taxation and international fiscal cooperation : being a series of lectures delivered at the Académie de Droit International de La Haye
- Double taxation and the EU fundamental freedoms : advocate general Mengozzi's opinion in Austria v. Germany (Case C-648/15)
- Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications
- Double taxation and the League of Nations
- Double taxation in the EU : the future after Block
- Double taxation of dividends : it is possible to disallow deduction of withholding taxes
- Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust
- Double taxation of inheritances and the Recommendations of the European Commission
- Double taxation of property and income
- Double taxation within the Commonwealth
- Double taxation within the European Union
- Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty
- Double taxation, tax treaties, treaty shopping and the European Community
- Dubbelbelastingverdragen : commentaar
- Dubbelbelastingverdragen : wetteksten
- Dubbelboende vid beskattningen av fysiska personer
- Dupla tributação internacional : convenções de dupla tributação
- E*Trade Mauritius Ltd v Director of Income Tax (International Taxation) : AAR No 826 of 2009
- ECJ - recent developments in direct taxation 2012
- ECJ examines, for the third time, Belgian tax treatment of French dividends
- EG-domstolen slår till mot Europas bolagsskattesystem
- EU Tax Dispute Resolution Directive : the deathblow to double taxation in the European Union
- EU VAT and double taxation : a fine line between interpretation and application
- EU VAT cross-border rulings
- EU income tax law: issues for the years ahead
- EU's taxation of the digital economy - fair or protectionist?
- EU-Richtlinienvorschlag über Verfahren zur Beilegung von Doppelbesteuerungsstreitigkeiten in der EU - Überblick und erste Anmerkungen
- Een verkenning van de grondslagen van het ne bis in idem-beginsel in het Belgisch belastingrecht
- Effect and benefits of tax conventions : France - Greece - Italy - Turkey - United States | Influence et avantages des conventions fiscales : France - Grèce - Italie - Turquie - Etats Unis
- Eidgenössische Steuerverwaltung ESTV
- Ein Plädoyer für mehr "Anwendungssicherheit" im Steuerrecht! In einer zunehmend komplexen Rechtswirklichkeit bedarf es einer umfassenden Initiative der OECD
- Einführung in das internationale Steuerrecht der Schweiz
- Einkommensteuer
- Einkommensteuerliche Einflussgrössen der Vertragsgestaltung zwischen einer US-Partnership und einem deutschen Gesellschafter
- Einkünfte und Umsätze im Ausland : Grundlagen der internationalen Besteuerung des Inlandes mit Ausfüllhinweisen und Adressen
- El Brexit y sus efectos fiscales en la Unión Europea en general y en España en particular = The Brexit and its fiscal effects on the European Union in general and in Spain in particular
- El derecho tributario actual : innovaciones y desafíos
- El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
- El impacto de la tributación sobre las operaciones internacionales
- El nuevo Convenio Multilateral : un paso adelante de la OCDE en la armonización fiscal en contra de la evasión y la elusión fiscal = The new Multilateral Agreement: a step ahead of the the OECD in fiscal harmonization against tax evasion and tax avoidance
- Elusione fiscale internazionale
- Enige internationaalrechtelijke, fiscale aspecten van personenvennootschappen
- Enige wetenswaardigheden van een belasting zonder opbrengst : Wet bronbelasting 2021
- Erfüllung der Nachweispflicht nach Paragr. 50d Abs. 8 EStG : FG Köln, Urteil vom 16.6.2016 - 13 K 3649/13
- Ertragsbesteuerung digitaler Geschäftsmodelle deutscher Unternehmen im Outbound-Fall
- Ertragsteuerliche Praxisfragen aus der Wegzugsberatung
- España : puente europeo hacia Latinoamérica : una visión de la planificación jurídico-tributaria en la internacionalización de las empresas
- Estudios sobre el convenio entre España y Estados Unidos para evitar la doble imposion
- Estudos de Tributação Internacional - volume 2
- Europarechtliche Kapitalverkehrsfreiheit und deutsches Erbschaftsteuerrecht : die Auswirkungen der Kapitalverkehrsfreiheit auf grenzüberschreitende Erbschaften und Schenkungen unter besonderer Berücksichtigung der Doppelbesteuerungsproblematik
- European tax controversies : a British-Dutch debate : back to basics and is the ECJ consistent?
- European tax integration : law, policy and politics
- Evitarea dublei impozitari internationale : lucrarea tine seama de legislatia in vigoare la 1 decembrie 1999
- Evitement de la double imposition : déduction généralisée des coûts pour les non-résidents? L'étblissement stable notionnel...?
- Examining the proposal to abolish dividend distribution tax in India
- Exit taxes and the OECD Model Convention : compatibility and double taxation issues
- Exit taxes on companies in the context of the EU internal market
- Expatriation : the American's tax experience in Canada
- Expatriation tax : renouncing a tax treaty
- FCE Bank plc v Revenue and Customs Commissioners : [2010] UKFTT 136 (TC)
- Fair play for all
- Fazenda Publica v L SA : 01704/07
- Festschrift für Jürgen Lüdicke
- Financial transaction tax : an eleven-point analysis of transaction taxes across member states
- Finnish international taxation
- Fiscal policy in the EU : recent developments
- Fiscale pensioenbelemmeringen in de gemeenschappelijke markt
- Fiscalidad Europea Basica
- Fiscalité des contrats internationaux
- Fiscalité internationale de l'entreprise
- Fiscalité internationale du patrimoine
- Foreign-based U.S. employees of disregarded entities : potential tax treaty complications
- Formulary apportionment is not a panacea : part 2
- Formulary apportionment is not a panacea : part 3
- Foster's Australia Ltd v Commissioner of Income Tax : AAR No 736 of 2006
- Freistellungs- oder Anrechnungsmethode : Anmerkungen zu Urteilen des Bundesfinanzhofs zur sog. Aktivitätsklausel gemäss Art. 24 Abs. 1 Ziffer 1 Buchstabe a Satz 1 DBA CH-D
- Fugro Engineers BV v Assistant Commissioner of Income Tax ; Assistant Commissioner of Income Tax v Fugro Engineers BV : ITA Nos 1754 (Del)/2007 and 2069 (Del)/2007
- GE Capital Finance Pty Ltd v Commissioner of Taxation : [2007] FCA 558
- Garron and another v R Re Garron Family Trust ; Garron v R, St Michael Trust Corp v R Re Fundy Settlement ; Dunin v R, St Michael Trust Corp v R Re Summersby Settlement : 2009 TCC 450
- Gearbulk AG v Director of Income Tax : AAR No 803 of 2009
- General Electric Pension Trust v Director of Income-Tax (International Taxation), Mumbai : AAR no. 659 of 2005
- General State Administration v Stage Enterteinment SL : STS 8946/2012, recurso no 1139/2010
- General anti-avoidance revisited following the changes in Finance Act 2006 : part 2
- German taxation of partnership loan interest
- Germany's new dual consolidated loss rules demand further clarification
- Geschilbeslechting bij heffing in strijd met belastingverdragen : leiden alle wegen naar Rome?
- Gesellschafter-Fremdfinanzierung und Doppelbesteuerung in der Europäischen Union
- Getting a fair share of MNE tax pie
- Glaxo Kabushiki Kaisha v Director of Kojimachi Tax Office : 2008 (Gyo-Hi) No 91
- Global transfer pricing : principles and practice
- Governmental incentive programs in a post-BEPS and limited State aid world
- Grenzüberschreitender Anteilstausch mit sonstiger Gegenleistung : Analyse ausgewählter Outbound-Fälle aus Sicht des deutschen Einbringenden
- Grundlingh v Commissioner for the South African Revenue Service : A33/2008
- Guide to the Income-tax Acts (incorporating the 1935 Finance Act)
- Gulf Offshore NS Ltd v Canada : 2006 TCC 246
- Güter- und Dienstleistungsaustausch zwischen Stammhaus und Betriebsstätte nach DBG
- HMRC v Anson: hybrid mismatches and double taxation - a trip into Wonderland
- Handbook on the 1989 double taxation convention between the Federal Republic of Germany and the United States of America
- Handbuch zum Deutsch- Amerikanischen Doppelbesteuerungsabkommen = Handbook on the U.S.-German tax convention
- Herausforderungen einer Digitalsteuer
- Het Indische fiscale winstsplitsingsvraagstuk in de practijk : bijdrage tot de oplossing van het internationale probleem der voorkoming van dubbele belasting
- Het OECD-rapport inzake partnerships : een kritische analyse
- Het belastingbegrip en de eliminatie van internationale dubbele belasting of dubbele niet-belasting - Belgisch rapport n.a.v. het 70ste IFA-congres te Madrid, Spanje (25-30 september 2016) : (The notion of tax and the elimination of international double taxation or double non-taxation)
- Het nieuwe Frans-Nederlandse verdrag tot het vermijden van dubbele belasting tegen de achtergrond van het nationale recht van beide staten
- Hill Samuel Investments Ltd v Revenue and Customs Commissioners : SpC 738
- Hinzurechnungsbesteuerung und DBA-Recht
- Historical introduction to the test of dominion in the context of double tax treaties
- Hoge Raad 8 februari 2002 : de goede trouw jegens de bronstaat, non-discriminatie en dubbele belasting in een triangular case
- How a string of model conventions led to unnecessary confusion in U.S. tax treaties
- How fixed is a permanent establishment?
- How to reform taxation of corporate groups in Europe
- Hybrid entities and DTA relief : India and New Zealand approach
- Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
- Hybrid mismatch arrangements : a myth or a problem that still exists?
- Hybride Finanzierungen im Internationalen Steuerrecht : Rechtsgrundlagen der Doppelbesteuerungsabkommen zur Beurteiligung von Mischformen zwischen Eigen und Fremdkapital
- IV Jornadas Venezolanas de derecho tributario
- Il concetto di doppia imposizione interna
- Il sistema impositivo dei dividendi
- Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the taxation of fiscally transparent entities under the Australia - UK double tax agreement
- Impact of the new U.K./France treaty : part I
- Implementation of E.U. Interest and Royalties Directive in Belgium : a liberal approach
- Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
- In search of single taxation : the twilight of an idol?
- Income allocation issues under tax treaties
- Income tax
- Income tax
- Income tax discrimination and the political and economic integration of Europe
- Inconsistent transfer prices and the location of mobile capital
- Inconstitucionalidade múltipla na tributação da importação de serviços : réquiem ou catarse do sistema tributário nacional?
- India master tax guide (income tax & wealth tax) 2012/13
- Indofood International Finance Limited v JPMorgan Chase Bank, NA, London Branch : [2005] EWHC 2103 (Ch)
- Inheritance taxes and European Union law : a case law to be inherited?
- Inland Revenue Department
- Inländischer Co-Geschäftsführer ausländischer Kapitalgesellschaften : Steuerrisiken, Haftungsfallen und Überlegungen zu ihrer Vermeidung
- Interaction between the monist and the dualist tax systems : a cause (of double taxation) less obvious
- Interaction of transfer pricing rules and CFC provisions
- Interkantonale Doppelbesteuerung von aperiodischen Vergütungen bei quellensteuerpflichtigen Arbeitnehmern
- Internationaal fiscaal memo
- International Compliance Assurance Programme - oasis or mirage?
- International VAT/GST guidelines
- International VAT/GST guidelines
- International and European tax law
- International company taxation : an introduction to the legal and economic principles
- International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?
- International corporate tax planning
- International double (non-)taxation : comparative guidance from European legal principles
- International double taxation
- International double taxation and the right to property : a comparative, international and European law analysis
- International double taxation in the European Union : comparative guidelines from Switzerland and the United States
- International double taxation of estates and inheritances
- International double taxation of inheritances and gifts | La double imposition internationale des successions et donations | Internationale Doppelbesteuerung bei Erbschaften und Schenkungen | La doble imposición internacional sobre las herencias y donaciones
- International double taxation of interest : assessing recent developments in thin capitalization regimes
- International double taxation under VAT - causes and possible solutions
- International double taxation: general reflections on jurisdictional principles, model tax conventions and Argentina's experience
- International fiscal agreements and the Nigerian nexus
- International income tax : the South African perspective
- International juridical double taxation of income
- International tax policy and double tax treaties : an introduction to principles and application
- International tax policy and double tax treaties : an introduction to principles and application
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- International taxation of trust income : principles, planning and design
- Internationale Doppelbesteuerung im Erbschaft- und Schenkungsteuerrecht : Kollisionsbegründende und -auflösende Normen des ErbStG
- Internationale Doppelbesteuerungen bei der Erbschaftsteuer
- Internationale Streitbeilegung in Steuersachen und innerstaatliches Verfassungsrecht : auf zu gerichtsförmigen Verfahren!
- Internationale dubbele belastingheffing : stenografisch verslag van de voordracht door prof. mr. G.W.J. Bruins, in de algemeene vergadering van 28 maart 1931 te 's-Gravenhage, gehouden, en van het daarop gevolgd debat
- Internationales Steuerrecht
- Internationales Steuerrecht
- Internationales Steuerrecht
- Interpretación de tratados internacionales tributarios
- Interpretação dos tratados internacionais em matéria tributária
- Interpretação e aplicação dos acordos internacionais contra a bitributação : edição histórica
- Interpreting India's dependent personal service article in double tax agreements
- Introducción al derecho de los convenios para evitar la doble imposición
- Introduction aux conventions de double imposition
- Introduction to the law of double taxation conventions
- Ireland Finance Act 2007 update
- Is double taxation arising from autonomous tax classification of foreign entities incompatible with EC law?
- Is double taxation compatible with membership of the Eurozone?
- Is there double taxation in the Philippine tax system?
- Israel changes its tax law to introduce the taxation of many foreign trusts
- Italian Revenue Office's clarifications on mutual agreement procedures
- Italy addresses double taxation arising from foreign transfer pricing adjustments
- Izbezhanie dvoinogo nalogooblozheniia : sbornik aktov zakonodatel'stva
- J Ray McDermott Eastern Hemisphere Ltd v Joint Commissioner of Income Tax : ITA No 8084/Mum/04
- Jamieson v Commissioner of Internal Revenue : No 16421-05
- Judical interpretation of conventions on double taxation and the necessity or advisability of establishing international fiscal jurisdiction | Interprétation judiciaire des conventions de doubles impositions et nécessité ou opportunité d'une jurisdiction fiscale internationale
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Juristische Doppelbesteuerung als ungelöstes Problem : kann der EuGH Klarheit schaffen? = Legal double taxation : can the ECJ resolve the problem?
- KT Corporation v Director of Income Tax (International Taxation) : AAR No 791 of 2008
- Kappus and another v Commissioner of Internal Revenue : No. 02-1145
- Key practical issues to eliminate double taxation of business income
- Kinsella v Revenue Commissioners : [2007] IEHC 250
- Klaboe v Canada : 2007 TCC 239
- Knights of Columbus v R : 2008 TCC 307
- Kurzkommentar zum neuen Doppelbesteuerungsabkommen Österreich-USA
- Körperschaftsteuer, Internationales Steuerrecht, Doppelbesteuerung : Festschrift für Franz Wassermeyer zum 65. Geburtstag
- L'Europe au présent! Liber amicorum Melchior Wathelet
- L'entreprise internationale face à l'impôt : évasion fiscale ou surimposition?
- L'integrazione tra la tassazione delle società e quella dei loro azionisti nella proposta USA e nella prossima riforma del sistema fiscale italiano
- La Salle Asia Recovery International LLP and another v Director of the Jongro District Tax Office : 2010 du 11948
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La coopération internationale en matière fiscale
- La denuncia del Convenio de doble imposición entre Argentina y España : breves apuntes desde las dos orillas de Atlántico
- La doble imposición internacional y los métodos para su eliminación
- La doble imposición: Modelo OCDE 1992
- La doble tributación entre Venezuela y España, oportunidades para los inversionistas
- La doppia imposizione internazionale : prospettive di diritto tributario
- La fiscalidad de las inversiones españolas en Brasil
- La fiscalidad de los trabajadores expatriados y desplazados
- La interpretación de los convenios para evitar la doble imposición suscritos por España
- La jurisprudence du Tribunal fédéral rendue en 2004 : double imposition intercantonale et internationale
- La jurisprudence fiscale du Tribunal fédéral entre 2011 et 2013 en matière de double imposition intercantonale
- La modificación del modelo de convenio de la OCDE para evitar la doble imposición internacional y prevenir la evasión fiscal : interpretación y novedades de la versión del año 2000 : la eliminación del artículo 14 sobre la tributación de los servicios profesionales independientes y el remozado trato fiscal al las partnerships
- La plurimposizione internazionale, i trattati e le misure unilaterali
- La posición española ante el convenio multilateral de la OCDE para prevenir la erosión de las bases imponibles y el traslado de beneficios
- La problemática de las sucesiones transfronterizas en Europa
- La transparence fiscale en Belgique : Le rapport de l'OCDE devrait (davantage encore) servir de fil conducteur au Juge et au Service des Décisions Anticipées (1ère partie)
- La tributación de las sucesiones transfronterizas en España y en la Unión Europea : problemas actuales
- Lack of source country - residence country tax coordination and double taxation
- Landmark decisions of the ECJ in direct taxation
- Langroudi v Commissioner of Internal Revenue : No 9489-06S
- Las reglas para la resolución de los conflictos en materia de doble imposición internacional
- Lecture in honour of Klaus Vogel : European tax law, quo vadis?
- Legal & General Assurance Society Ltd v Revenue and Customs Commissioners : [2006] EWHC 1770 (Ch)
- Legiserve : Namibia legislation
- Legislation - South Africa
- Legislative history of United States tax conventions
- Legislative history of United States tax conventions : in four volumes
- Les doubles taxations internationales, du point de vue juridique et économique, en matière d'impôt sur les affaires
- Les mesures fiscales destinées à faciliter les mouvements internationaux de capitaux | Les mesures fiscales susceptibles de ranimer l'épargne privée tant dans le domaine mobilier que dans le domaine immobilier | Les sociétés internationales dans le droit fiscal national et international : l'influence des rapports existant entre des entreprises situées dans les pays différents sur la détermination des bénéfices imposables dans chacun de ces pays | L'imposition double résultant aussi bien de l'imposition des bénéfices des sociétés de capitaux que de l'imposition de ces mêmes bénéfices, pour autant qu'ils ont été distribués aux actionnaires, considérée du point de vue du droit comparé et de la politique fiscale
- Levy & Sebbag: The ECJ has once again been asked to deliver its opinion on juridical double taxation in the internal market
- Liber Amicorum Jacques Malherbe
- Ligningsvejledning : almindelig del ; erhvervsdrivende ; selskaber og aktionærer ; beskatning ved dødsfald ; dobbeltbeskatning
- Limitation on benefits according to article 22 of the convention between the United States of America and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income signed on October 2, 1996
- Lingle v Her Majesty the Queen : 2010 FCA 152
- Lingle v R : 2009 TCC 435
- Loi "de réparation" de la réforme de l'I. Soc. : modifications aux dispositions qui visent la transposition de la directive ATAD
- Los convenios de doble imposición sobre la renta y el patrimonio : interpretación y calificación
- Los impuestos de salida
- Los precios de transferencia : su tratamiento tributario desde una perspectiva europea
- Luxembourg's new CFC rules
- Luxury market - China p&l or Chinese p&l?
- MAP TIPs : sorting through the ins, the outs, and the what-have-yous
- MIL (Investments) SA v Canada : 2006 TCC 460
- MIL (Investments) SA v Canada : 2007 FCA 236
- Making transfer pricing adjustments effective : are the tax authorities obliged to reopen fiscal years for which corrective tax assessments have been issued, after a full tax audit?
- Malaysia's new MAP guidelines - potential impact on taxpayers
- Mashreqbank psc v Deputy Director of Income Tax : ITA no. 2153/Mum/01
- Mehrfache Grunderwerbsteuerbelastung bei Anteilsübertragungen und Umgründungen innerhalb einer Unternehmensgruppe?
- Metchem Canada Inc v Deputy Commissioner of Income Tax : Deputy Commissioner of Income Tax v Metchem Canada Inc
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Minimum treshold in tax treaties
- Modificaciones introducidas por la Ley 27/2014, de 27 de noviembre, en el Impuesto sobre Sociedades (segunda parte)
- Monaco : juridique, fiscal, social, comptable
- Morris and another (trustees of the RCI Trust) v Minister of National Revenue : 2009 FC 434
- Multilaterales Instrument im Kontext der Einkünfteerzielung hybrider Gesellschaften
- My client the accidental expat - inbound individuals
- Méthodes pour éviter la double impositions : méthode du crédit d'impôt généralisé
- Métodos de solução dos conflitos fundados em convenções contra a dupla tributação internacional
- Münchner Steuerfachtagung 2001 : Arbeitsunterlagen zum Vortrag
- Naar een interne markt zonder internationale juridische en economische dubbele belasting?
- Nachsicht bei internationaler Doppelbesteuerung = Leniency in international double taxation
- National Westminster Bank plc v United States of America : No 95-758T
- Nationale und internationale Unternehmensbesteuerung in der Rechtsordnung : Festschrift für Dietmar Gosch zum Ausscheiden aus dem Richteramt
- Nederduitse ontslagvergoedingen
- Neue Verrechnungspreisregeln in Italien : Anschluss an OECD-Vorgaben und Erleichterungen für den Steuerpflichtigen
- Neues Doppelbesteuerungsabkommen Österreich-Japan
- New Canadian approach to consignment may lead to double taxation
- New China-Germany tax treaty requires reassessment of investment structures
- New Skies Satellites NV (now known as New Skies Satellites BV) v Assistant Director of Income Tax ; Shin Satellite Public Company Limited v Deputy Director of Income Tax : ITA Nos 5385-5387/ Del/2004, ITA Nos 2623 & 2624/Del/2008
- New Zealand : offshore supplier GST registration legislation
- New Zealand company denied treaty benefits
- New foreign affiliate 'dumping' rules constitute major Canadian tax policy change
- New tax concepts could hit where it really hurts
- Non-discrimination in European and tax treaty law : open issues and recent challenges
- Non-discriminatory tax obstacles in Community law
- Nondiscrimination in international tax law
- Norsk internasjonal skatterett
- O abuso de poder do estado na atualidade
- O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
- OECD International VAT/GST guidelines : is Brazil ready?
- One inheritance, one tax
- Opening Pandora's box in the international tax field : double taxation [part 2]
- Opening Pandora's box in the international tax field : new trends [part 3]
- Opinion Statement on European tax advisers' policy priorities for the 2019-2024 EU mandate
- Opinion statement FC 1/2018 on the European Commission proposal of 21 March 2018 for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services
- Opinion statement FC 4/2017 on the proposed Directive on double taxation dispute resolution mechanisms in the European Union
- PGS Geophysical AS v Government of Norway : No. 02-02662 A/03
- PT Indah Kiat Pulp & Paper Tbk v US Bank National Asssociation and others : No 381K/Pdt/2006
- Panama private foundations under a tax agreements regime
- Pasado, presente y futuro del Impuesto sobre el Valor de la Producción de Energía Eléctrica = Past, present and future of the Tax on the Value of the Production of Electric Energy
- Payments related to services provided from abroad are not royalties payments
- Pensionen im Recht der Doppelbesteuerungsabkommen
- Permanent establishment as a separate person under tax treaties- a multi-edged sword
- Permanent establishment in the France-Malaysia tax treaty
- Personal genuine links under domestic inheritance tax rules in the light of international and European standards
- Perí tis diethnoús diplés forologías : entós tou plaisíou tis nomothesías ton prosódon ídia en Helládi
- Pintsch Bamag v Director of Income Tax (International Taxation) : AAR No 790 of 2008
- Pirelli Cable Holding NV and Others v Commissioners of Inland Revenue : no tax credits without ACT
- Plea for a multilateral approach in the judgments of the European Court of Justice
- Poland's mutual agreement procedure
- Praxis des Internationalen Steuerrechts : Festschrift für Helmut Loukota zum 65. Geburtstag
- Precios de transferencia y la doble imposición en la Comunidad Andina : una propuesta de armonización a la luz del artículo 7 de la Desición [i.e. Decisión] 578
- President's welcome
- Prevention of international double taxation and fiscal evasion - two decades of progress under the League of Nations
- Principles of international taxation
- Principles of international taxation
- Principles of international taxation
- Principles of international taxation
- Princípios de Direito Financeiro e Tributário : estudos em homenagem ao professor Ricardo Lobo Torres
- Privilegios e inmunidades fiscales
- Proposed amended Parent-Subsidiary Directive reveals the European Commission's lack of vision
- Proposed new tax regime targets real estate in Sweden
- Protection of taxpayer rights in multijurisdictional disputes - a stakeholder's perspective
- Précis de fiscalité internationale
- Prévost Car Inc v R : 2009 FCA 57
- Qualifikationskonflikte im Recht der Doppelbesteuerungsabkommen
- RSK Ríkisskattstjóri
- Re Application of MasterCard Asia Pacific Pte Ltd : AAR No. 1573 of 2014
- Re German taxation of a partner of a Hungarian partnership (conflict of qualification) : I R 95/10
- Re Reduction of profits in connection with the sale of shares in S : 9 K 509/07 K, F
- Re a German-Belgian competent authority agreement ; Finanzamt v AA (an individual) : I R 90/08
- Re relationship between treaty override provisions : I R 27/11
- Redo from start
- Reformiertes Streitbeilegungsverfahren für Doppelbesteuerungskonflikte in der EU : Überblick zum Richtlinienvorschlag vom 25.10.2016
- Regime jurídico-tributário da fusão entre empresas de distintos países : proposta de abordagem exegética e perspectiva de alcance
- Relationship between personal income tax on income from capital and other taxes on income from capital (corporate income tax, wealth tax, inheritance and gift tax and real-estate tax)
- Relief from double taxation under the new Italy-U.S. tax treaty
- Relieving double taxation in the Andean Community
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- Reshaping the Italian CFC rules : selected issues
- Resolving U.S. and Canadian double-tax cases : a survey of guidance and practice since 1990
- Resolving international tax disputes : a Canadian perspective on the work of the OECD
- Rethinking foreign tax creditability
- Revenue and Customs Commissioners v Anson : [2012] UKUT 59 (TCC)
- Rise and decline of the Westphalian principle in taxation : the web tax case
- Risiken der Besteuerung der digitalen Wirtschaft nach "Säule 1" : Handlungsbedarf des deutschen Gesetzgebers
- Risk, recharacterization - and a tsunami of double tax cases
- Rolls-Royce plc v Director of Income Tax : ITA Nos 1496-1501/Del/2007
- Running out of options : double taxation heightens bank levy risks
- Régimen jurídico de la doble tributación internacional
- SENIAT : Servicio Nacional Integrado de Administración Aduanera y Tributaria
- SET Satellite (Singapore) Pte Ltd v Deputy Director of Income Tax (International Taxation) : ITA No 944/2007
- Sanofi Pasteur Holding SA v Department of Revenue and others : WP Nos 14212 of 2010, 3339 and 3358 of 2012 and related appeals
- Schiedsgerichtsurteil des EuGH v. 12.9.2017 in Sachen Republik Österreich/Bundesrepublik Deutschland : kritische Analyse und Folgen für die Praxis
- Schwarz on tax treaties
- Seminar D : Doppelbesteuerung und EU-Recht
- Seminar J : Ist die positive Integration im EU-Steuerrecht wieder auf Schiene? Gedanken in Vorbereitung auf den 71. IFA Kongress in Rio de Janeiro
- Sentencia 16 febrero 2004, núm. 195/2004 : Recurso contencioso-administrativo núm. 2035/2002
- Shameful double taxation of individual expatriates
- Shareholder debt financing and double taxation in the OECD : an empirical survey with recommendations for the further development of the OECD Model and international tax planning
- Sifto Canada Corp and another v R : 2017 TCC 37
- Sind Doppelbesteuerungen gemeinschaftsrechtskonform?
- Smallwood and another v Revenue and Customs Commissioners : [2009] EWHC 777 (Ch)
- Société Zimmer Ltd v Ministre de l'Économie, des Finances et de l'Industrie : No 304715, 308525
- Solving double taxation outside the realm of a mutual agreement procedure
- Some legal issues with implementing Commission proposed financial transaction tax in Estonia
- Some reflections on the OECD and the sources of international tax principles
- Source and residence : new configuration of their principles = Source et résidence : une nouvelle configuration = Quellen- und Änsassigkeitsbesteurung, neue Aspekte der Prinzipien = Fuente y residencia : nueva configuración de sus principios
- Split personalities
- Sporting chance
- St Michael Trust Corp v R Re Fundy Settlement ; St Michael Trust Corp v R Re Summersby Settlement : 2010 FCA 309
- Stamp, Seligman and the drafting of the 1923 experts' Report on Double Taxation
- Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 2
- Steuerrecht international tätiger Unternehmen : Handbuch der Besteuerung von Auslandsaktivitäten inländischer Unternehmen und von Inlandsaktivitäten ausländischer Unternehmen
- Steuerrecht international tätiger Unternehmen : Handbuch der Besteuerung von Auslandsaktivitäten inländischer Unternehmen und von Inlandsaktivitäten ausländischer Unternehmen