hybrid entity
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hybrid entity
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- "Check the box" regulations require planning to avoid default status
- "Hybrid" entities : practical application under the check-the-box regime
- "Tax arbitrage" with hybrid entities : challenges and responses
- 1997 Tax Act : international changes and capital gains relief
- 2nd Cross Atlantic and European taxation symposium 1998 : notes
- 5th Cross Atlantic and European taxation symposium 2001 : notes
- A Polish hybrid : the limited joint-stock partnership or LJSP
- A company without a country: the dual consolidated loss regime
- A company without a country: the dual consolidated loss regime
- A comparison between the U.S. and OECD approaches to hybrid entities
- A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
- A critical evaluation of the OECD's BEPS project
- A guide to the Anti-Tax Avoidance Directive
- A harsh protocol
- A primer on foreign tax credit splitting arrangements
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- ATAD II - overview and open issues - part I
- ATAD-Umsetzungsgesetz : Anwendungs- und Auslegungsfragen zum neuen Betriebsausgabenabzugsverbot gemäß Paragr. 4k EStG-E bei hybriden Gestaltungen
- ATI The American Tax Institute in Europe, 16th annual congress
- Abkommensberechtigung und Qualifikationskonflikte nach DBA bei Mitunternehmerschaft
- Abkommensrechtliche Lösung von Zurechnungskonflikten nach Art. 1 Abs. 2 OECD-MA 2017 : die sog. Transparent Entity Clause
- Access to treaty benefits
- Aggressive tax planning : an analysis from an EU perspective
- Aktuelle BEPS-konforme VwGH-Judikatur zu hybriden Personengesellschaften = Recent ruling of the Supreme Administrative Court on hybrid partnerships in line with the BEPS approach
- An analysis of the proposed U.S. regs on cross-border mergers
- An overly ambitious approach to hybrids by the OECD
- Anti-belastingontwijkingsrichtlijn uitgebreid
- Anti-hybrid rules in the Canada-US tax treaty
- Anwendung des check the box-Systems auf die KGaA als Joint Venture-Vehikel
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
- Application of U.S. treaties to hybrid entities
- Application of the New Zealand-United States double tax agreement to "hybrid" entities
- Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context
- Applying the New Zealand-U.S. income tax treaty to hybrid entities
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
- Asimetrías e instrumentos financieros híbridos : la (in)compatibilidad del Artículo 15 bis 1 LIS con el derecho de la Unión Europea y los convenios para evitar la doble imposición = hybrid mismatches and hybrid financial instruments : the (in)compatibility of Article 15 bis 1 CITL with EU Law and tax treaties
- Attribution of profits to a permanent establishment of a partnership (hybrid entity) : limitations of the "separate entity approach"
- Ausgewählte Änderungen im Körperschaftsteuergesetz und bei Umgründungen durch das StRefG 2020
- Availability of treaty benefits for payments to hybrid entities
- BEPS - impact of hybrid and tax treaties proposals
- BEPS : an interim evaluation
- BEPS : implications for fund and asset managers
- BEPS Action 2 : trusts as hybrid entities
- BEPS Action 2 final report on hybrids : a Canadian perspective
- BEPS and the U.K.'s Finance (No. 2) Bill
- BEPS comes to Wall Street : how the action items affect the financial services sector
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BEPS on hybrids : a Canadian perspective
- BEPS targets commonly used Canada-U.S. hybrid structures
- BEPS, hybrid entities and financing
- BEPS-Aktionspunkt 2 : Neutralisierung der Effekte hybrider Gestaltungen : Überblick über die OECD-Empfehlungen zur Begrenzung solcher Gestaltungen
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Base erosion and profit shifting - an Indian perspective
- Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
- Because of FDII, every global supply chain should consider a U.S. C corporation
- Behandlung hybrider Gesellschaften im Entlastungsverfahren nach Paragr. 50d EStG - Reichweite des Art. 1 Abs. 7 DBA-USA
- Belgian entities and US check-the-box approach
- Beteiligung an ausländischen intransparent besteuerten Personengesellschaften
- Biden administration's green book proposals would transform international tax rules
- Blickpunkt International
- Blickpunkt International
- Brauchen wir eine weitere gesetzliche Regelung von Qualifikationskonflikten? : Paragr. 50d Abs. 1 Satz 11 EStG gemäss Entwurf des JStG 2013
- Breadth of U.K. anti-arbitrage proposals as yet unclear
- Bronbelasting op uitkeringen aan hybride entiteiten : aandachtspunten en aanbevelingen
- Building a framework for a post-BEPS world
- Canada Revenue Agency considers interpretation of antihybrid rule in Canada-U.S. tax treaty
- Canada introduces new forms to be used to obtain treaty benefits, including by partnerships and hybrid entities
- Canada-U.S. hybrid financing - a Canadian perspective on the U.S. debt-equity regs
- Canada-U.S. tax arbitrage : a Canadian perspective
- Canada-US tax practice. A cross-border view. The proposed US withholding regulations: impact on Canada-US investment
- Canadian financing of US operations in light of treaty changes : overuse of hybrid entities
- Case closed : tax treatment of US S-corporations under the Germany-United States Income and Capital Tax Treaty - treaty benefits for hybrid entities
- Case studies on partnerships and other hybrid entities
- Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
- Check-the-box entity classification regulations
- Check-the-box planning: don't overlook broad net of the Section 987 branch transaction rules
- Check-the-box proposed regs. simplify the entity classification process
- Check-the-box. Looking under the Lid
- Check-the-box: the proposed regulations on entity classification
- Chinese procurement under the new Enterprise Income Tax Law
- Choice of entity for outbound investments
- Classification of foreign entities in the Netherlands : recent developments
- Classifying foreign hybrid entities for Dutch tax purposes
- Conceptual problems of the corporate tax : Swiss-US comparative analysis
- Contract manufacturing : still a viable strategy?
- Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
- Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments
- Cross-border loss utilization
- Cross-border planning under check-the-box proposal
- Das Ende der S-Corporation für deutsche Investoren : abkommenswidrige Behandlung umgekehrt hybrider Betriebe durch die Finanzverwaltung
- Das Investmentsteuergesetz 2018 im Lichte des ATAD-Umsetzungsgesetzes : Zusammenspiel von Investmentsteuergesetz 2018 und Außensteuergesetz
- Das neue DBA mit Australien : Darstellung der wesentlichen Änderungen
- Das revidierte DBA-USA : Eckpfeiler - Fortentwicklungen - Neuland (Teil I)
- Das revidierte DBA-USA : Eckpfeiler - Fortentwicklungen - Neuland (Teil II)
- De Nederlandse belastingheffing van hybride entiteiten na ATAD2
- De behandeling van personenvennootschappen onder het nieuwe belastingverdrag met België
- De gewijzigde Fusierichtlijn en de Belgische struisvogelpolitiek
- De impact van het MLI / BEPS op de Notitie Fiscaal Verdragsbeleid 2020
- De implementatie van Richtlijn 2003/123/EG: geen abc-tje
- De invloed van "open markten" op het belastingrecht
- De kaaimantaks 2.0 : een kritische commentaar bij de aanpassing van de kaaimantaks door de wet van 25 december 2017
- De kaaimantaks als de yin en yang van de Belgische fiscaliteit : een kritische commentaar bij de invoering van het nieuwe EER-KB en niet-EER-KB
- De kwalificatie van de open CV en haar deelgerechtigden in grensoverschrijdende situaties
- De kwalificatie van de open CV en haar deelgerechtigden in grensoverschrijdende situaties
- Deciding whether a new partnership should be foreign or domestic
- Deciphering the final U.S. regulations on payments by domestic reverse hybrids
- Deelnemingsdividenden onder het protocol tot wijziging van het Nederlands-Amerikaanse belastingverdrag
- Dehybridization and antiabuse function of tax treaties and domestic law in cross-border transactions
- Denmark cracks down on reverse hybrid entities
- Der EU-Aktionsplan zur Verstärkung der Bekämpfung von Steuerbetrug und Steuerhinterziehung
- Der Konzern im Gesellschafts- und Steuerrecht : Handbuch für die Praxis
- Die Behandlung hybrider Gesellschaften nach dem neuen DBA Deutschland - Niederlande
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die EU-Richtlinie zur Bekämpfung von Steuervermeidungspraktiken : Richtlinie soll koordiniertes Vorgehen gegen Gewinnverkürzungen und -verlagerung bewirken
- Die Regelung der Hybridgesellschaft (gôdô kaisha) im japanischen Gesellschaftgesetz
- Die Umsetzung der BEPS-Maßnahmen in Italien
- Die Veräusserung der Beteiligung an einer US-Partnership durch einen beschränkt steuerpflichtigen Gesellschafter
- Die hybrid besteuerte slowakische K.S. im Lichte der jüngsten Stellungnahmen der österreichischen Finanzverwaltung = Hybrid taxation of the Slovak K.S. in view of recent Legal Directives by the Austrian Ministry of Finance
- Die hybride Kapitalgesellschaft : Gestaltungen zur doppelten Verlustverwertung (Double-Dipping) im Verhältnis Deutschland - USA
- Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
- Die slowakische Komanditná Spoločnost' - eine hybride Gestaltung? = The Slovak Komanditná Spoločnost' - a hybrid structure?
- Die teiltransparente EU-Holdinggesellschaft als steuerliches Investitionsvehikel deutscher Konzernstrukturen in der Post-BEPS-Welt : alea iacta est - oder doch nicht?
- Die österreichische GmbH unter dem US-amerikanischen "Check-the-Box"-Regime
- Die österreichische Privatstiftung als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian Private Foundation as beneficial owner of U.S. securities income
- Dogmatik und Anwendungsfragen des Paragr. 50d Abs. 11 EStG
- Domestic reverse hybrids : Treasury seeks to tighten DCL rules
- Double non-taxation and the use of hybrid entities : an alternative approach in the new era of BEPS
- DrieCTB : enige internationale aspecten
- Dutch CV-BV structures : Starbucks-style tax planning and state aid rules
- Dutch show flexibility in granting treaty benefits
- Dutch taxation of income derived from foreign partnerships
- EC law aspects of hybrid entities
- EU applies BEPS concepts finding State aid given to Amazon
- Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines Ansatzes zur Verbesserung des Country-by-Country Reportings
- Ein frischer Blick auf den Typenvergleich : gestiegene gesellschaftsrechtliche Komplexität erfordert radikale Vereinfachung
- Einführung von Anti-Hybrid-Regelungen durch das ATAD-Umsetzungsgesetz - Teil 1 : Geltung für Gestaltungen nach dem 31.12.2019
- El concepto de dividendo en los convenios de doble imposición
- Encore une fois : check-the-box on the international stage
- Enige internationaalrechtelijke, fiscale aspecten van personenvennootschappen
- Enkele kanttekeningen bij de protocolbepalingen van het nieuwe verdrag met België inzake hybride entiteiten
- Enkele kanttekeningen bij het Besluit fiscale kwalificatie inkomensstromen uit buitenlandse samenwerkingsverbanden
- Enkele observaties bij de bepaling inzake hybride entiteiten in het belastingverdrag met het Verenigd Koninkrijk
- Entering the US market : choosing the business structure in America
- Entity classification guidelines for German GmbHs
- Entlastungsansprüche hybrider Gesellschaften im Abkommensrecht = Tax refund entitlement of hybrid entities under tax treaty law
- Ermässigung der Kapitalertragsteuer für an S-Corporations gezahlte Dividenden
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Erweiterungen der Anti-BEPS-Richtlinie - ATAD 2 : Bekämpfung von Steuervermeidungspraktiken durch hybride Gestaltungen
- Establishing a multinational operating structure: hybrid and other "outbound" planning considerations
- European approaches to hybrid entities and financing structures : an introduction
- Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs
- FATCA and Canadian investment entities
- Fallszenarien zur Steuerentlastung bei hybriden Gesellschaftsstrukturen
- Favourable decree on the Dutch tax treatment of CV-BV structures under the US/NL tax treaty
- Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules
- Federal taxation of S-corporations and shareholders
- Fifth protocol to the Canada-United States tax treaty
- Final regulations for domestic reverse hybrids in the US
- Final rules offer new opportunities
- Financing foreign subsidiaries of U.S. multinationals
- Financing foreign subsidiaries of U.S. multinationals
- First impressions from the United Kingdom of the new United Kingdom-United States tax treaty
- Fiscally transparent vehicles after Mexico's tax reform : U.S. investment fund traps
- Foreign entity classification after Rev. Proc. 95-10
- Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act
- Foreign hybrids - beware of the thorns
- Foreign tax credit reform : prevent splitting of foreign income and foreign taxes
- Foreign tax credit splitter rules : impact on private equity investments
- From Morrissey to check-the-box : can you get there from here?
- Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
- Generalthema II : Die steuerliche Einordnung von Gesellschaften und Abkommensschutz
- German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
- German provisions to counter tax planning structures with hybrid legal entities
- German treaty override violates constitutional law
- Germany : use of partnership and other hybrid instruments in cross-border transactions
- Germany to restrict business expense deductions : the first BEPS overkill
- Germany's evolving criteria for classifying U.S. LLCs
- Germany's proposed anti-hybrid rules
- Germany's withholding tax treatment of U.S. hybrid entities
- Grenzüberschreitende Umgründungen unter Beteiligung hybrider Gesellschaften = Cross-border reorganizations involving hybrid entities
- Grundfragen des Europäischen Steuerrechts
- Guardian revisited : proposed regs attack Guardian and reverse hybrids
- Het OESO-rapport inzake partnerships en kwalificatieconflicten
- Het nieuwe belastingverdrag Nederland-Duitsland : een update
- Het nieuwe belastingverdrag met het Verenigd Koninkrijk : deel 2
- Het ondernemersbegrip en de verdragsgerechtigdheid van personenvennootschapppen
- Holding Proteus : emerging treaty practice on hybrid and fiscally transparent entities
- How to classify foreign entities in Germany
- Hybrid benefits denied
- Hybrid branches : temporary regulations create something out of nothing for Subpart F purposes
- Hybrid branches face stern test
- Hybrid characterization : United Kingdom
- Hybrid entities
- Hybrid entities : practical application under the check-the-box regime
- Hybrid entities : problems arising from the attribution of income through withholding tax relief - can specific domestic provisions be a suitable solution concept?
- Hybrid entities and DTA relief : India and New Zealand approach
- Hybrid entities and conflicts of allocation of income within tax treaties : is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Hybrid entities and financing structures : a view from the United Kingdom
- Hybrid entities and the 2008 Netherlands-UK tax treaty
- Hybrid entities and the EU direct tax directives
- Hybrid entities and the OECD Model (2017) : the end of the road?
- Hybrid entities and the U.S. model income tax treaty
- Hybrid entities from a Belgian perspective
- Hybrid entities from a US perspective
- Hybrid entities in tax treaty law
- Hybrid entities why not tax pass-through as corporations?
- Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
- Hybrid entity mismatches : exploring three alternatives for coordination
- Hybrid entity mismatches and the international trend of matching tax outcomes : a critical approach
- Hybrid entity payments - extinct species after the BEPS Action Plan?
- Hybrid foreign entities, uncertain domestic categories : treaty interpretation beyond familiar boundaries
- Hybrid mismatch
- Hybride Gesellschaften im Verhältnis Deutschland-USA
- Hybride Gesellschaften und Paragr. 10a KStG : ungeklärte Fragen und Aspekte = Hybrid entities and CFC taxation under domestic law and ATAD : unsolved questions
- Hybride Personengesellschaften und Minderbesteuerung von Erträgen aus dem Sonderbetriebsvermögen II = Under-taxed earnings from extraordinary operating assets within hybrid partnerships
- Hybride buitenlandse rechtsvormen en het belastbare binnenlandse bedrag
- Hybride entiteiten : een einde met haken en ogen?
- Hybride entiteiten onder het NL-VS verdrag; transparant maar niet helder
- Hybride knelpunten in ATAD2 en Wet Bronbelasting 2021
- Hybride mismatches : een blik op het doolhof van de Belgische implementatie
- Hybride mismatches onder de ATAD; symptoombestrijding is geen oplossing
- Hybridizing foreign entities can cause disaster
- Hybrids under the current EU legislative framework
- Hybrids: US tests treaty benefits
- IFA/CIOT British Branch 5th Cross Atlantic and European tax symposium
- IRS further clarifies dividend distributions to hybrids under U.S.-U.K. treaty
- Identitätswahrende Sitzverlegung und wesentliche Beteiligung
- Il progetto BEPS e gli "hybrid mismatch arrangement" : un esame del relativo "deliverable"
- 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
- Implementierung des BEPS-Aktionsplans durch das MLI in Deutschland : Motive des Gesetzgebers und erste Schritte
- Implikationen der US-Steuerreform auf Investitionen in die USA
- Increasing use of tax-transparent entities by private groups due to BEPS
- Innovative cross-border financing techniques
- International mismatches : BEPS and a Danish example
- International tax arbitrage
- International tax law : offshore tax avoidance in South Africa
- International tax planning for closely held U.S. companies
- International tax planning under "check-the box" remains viable as new regulations explain conversion consequences
- International tax planning under the final check-the-box regulations
- International tax primer
- International tax primer
- International tax primer
- International tax structures in the BEPS era : an analysis of anti-abuse measures
- Introducción a la tributación de las rentas internacionales
- Introduction to international income taxation
- Introduction to the US tax reform act
- Is ATAD a black hole? The impact on international tax planning
- Is the New Zealand qualifying company regime achieving its original objectives?
- Is the beneficial ownership requirement compatible with the application of Article 1(2) to hybrid entities?
- Issues related to the identification and characteristics of the taxpayer
- It takes two to tango - an MLI update
- It's time to look again at the anti-hybrid rules
- L'applicazione dei trattati fiscali alle 'partnerships' e agli enti ibridi
- L'instrument multilatéral : petit guide à destination de l'utilisateur
- La armonización de la base imponible común consolidada del Impuesto sobre Sociedades y su incidencia en el sistema tributario español
- Las nuevas normas anti-híbridos introducidas por el real decreto-ley 4/2021, de 9 de marzo : posibles problemas de compatibilidad con las libertades fundamentales de la unión europea = The new linking rules introduced by RD-L 4/2021, of March 9, 21 : possible compatibility problems with the fundamental freedoms of the European Union
- Law of organizing country is a major factor in the US taxation of LLCs
- Les mesures en droit interne français pour mettre en oeuvre les conclusions du Projet BEPS
- Ley 5/2022 : una nota sobre la regulación en materia de asimetrías híbridas
- Limiting base erosion
- Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits
- Luxembourg implements ATAD 2 (Part 2)
- Moving parts - international tax developments in Canada
- Multilaterales Instrument im Kontext der Einkünfteerzielung hybrider Gesellschaften
- Nationale und internationale Unternehmensbesteuerung in der Rechtsordnung : Festschrift für Dietmar Gosch zum Ausscheiden aus dem Richteramt
- Netherlands : issues arising under the decrees on the tax treatment of foreign (hybrid) entities
- Netherlands issues guidance on foreign transparent entities
- Neue DBA-Vorschrift zur Behandlung hybrider Personengesellschaften = New tax treaty provision for hybrid partnerships
- Neue Regeln zur Klassifizierung der deutschen GmbH im Steuerrecht der USA
- Neue VwGH-Rechtsprechung zur abkommensrechtlichen Behandlung hybrider ausländischer Gesellschaften = New case law of the Austrian Supreme Administrative Court on the tax treaty treatment of hybrid foreign entities
- New Canada-US protocol contains hybrid entity surprises
- New IRS hybrid entity treaty regulations
- New UK hybrids are being designed to benefit US investors
- New US entity offers tax benefits for non-US persons
- New US model treaty broadens scope of residence and increases availability of benefits to "fiscally transparent entities" and their members
- New anti-avoidance rules in Denmark target reverse hybrids and convertible bonds
- New decrees on the classification and tax treatment of foreign (hybrid) entities in the Netherlands
- New tax treaty between Belgium and the United States : additional step relating to the application of the OECD report on partnerships in Belgian tax law
- New taxation treatment of foreign hybrid entities
- New withholding tax on interest, royalties and dividends
- Nogmaals art. 15 en 16 belastingverdrag met België : inkomsten uit tegenwoordige privaatrechtelijke dienstbetrekking
- Non-discrimination in European and tax treaty law : open issues and recent challenges
- Norway's recent efforts to prevent international tax avoidance
- Notice 98-11 : tax treatment of hybrid entities in the U.S
- Notice 98-35: Subpart F hybrid entity regulations in suspense
- OECD report on BEPS Action 2 : hybrid mismatches
- OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
- Offene Fragen zur "Minderbesteuerung" als Folge des Qualifikationskonflikts im deutschen DBA-Netz
- Overview of the U.S. tax consequences of disregarded entities
- Partnering in Japan: form of entry and recent tax issues
- Partnerships and other hybrid entities and the EC Corporate Direct Tax Directives
- Partnerships in the international context : what should the new regulations provide?
- Planning techniques described in the Treasury's subpart F study
- Polnische KGaA als steuerliches Gestaltungsinstrument deutscher Investoren : von Irrungen und Wirrungen und der Zukunft eines Investitionsvehikels
- Praktisk internasjonal skatterett og internprising
- Principles of international taxation
- Principles of international taxation
- Principles of international taxation
- Proceedings of a special conference in honour of professor Hugh J. Ault
- Proposed CTB regulations void branch elections : subpart F and other consequences
- Proposed Dutch legislation changing the scope of dividend withholding taxes and exemptions
- Proposed Subpart F hybrid entity regulations : a further retreat, but no white flag
- Proposed Subpart F hybrid regulations take aim at disregarded entities
- Proposed subpart F hybrid entity regulations: a further retreat, but no white flag
- Qualification d'un "general partnership" américain./ Kwalificatie van Amerikaanse "general partnership"
- Quellensteuerreduktion für hybride US-Gesellschaften nach Inkrafttreten der Vorschrift des Paragr. 50d Abs. 1 S. 11 EStG
- Re German taxation of a partner of a Hungarian partnership (conflict of qualification) : I R 95/10
- Recent changes regarding reverse hybrid entities, convertible bonds and exit taxes
- Recharacterization of payments by domestic reverse hybrid entities
- Reclassification of Danish transparent entities
- Reflections on the application of income tax treaties to hybrid entities that earn non-FDAP income
- Regulations proposed to nullify certain "disregarded entity" elections
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Restructuring tax-inefficient foreign entities of S corporations
- Revenue and Customs Commissioners v Anson : [2015] UKSC 44
- Revenue procedure 95-10: classification guidelines for domestic and foreign LLCs
- Reverse hybrid mismatches and international taxation : the U.S. perspective
- Reverse hybrids and the foreign tax credit: has the IRS overstepped its authority?
- Revising the U.S. Reg on the allocation of foreign taxes among related persons
- Ruim baan voor de handel in hybridemismatchlichamen?
- Résidence fiscale et fiscalité Belge des non-résidents
- S-Corporations und die Schachteldividende : Zugleich eine Anmerkung zum Urteil des FG Köln vom 16. 2. 2006, EFG 2006, 746
- Schachtelprivileg auf Ausschüttungen an eine S-Corporation oder einen anderen hybriden Rechtsträger nach dem DBA-USA 2006? : eine Erwiderung auf die Anmerkungen von Anger/Sewtz in IStR 2008, 852
- Section 894(c) final regs simplify treaty-benefit rules for income paid to "fiscally transparent entities"
- Section 894: payments to flow-through entities
- Section 901 proposed regulations shut down guardian and reverse-hybrid structures
- Seminar D: Hybrid instruments and entities
- Shedding light on transparency
- Shortcomings in the EU Merger Directive
- Should states opt for the saving clause in the multilateral instrument?
- Singapore LLP : a smart, flexible hybrid vehicle
- Skatteparadisene og den internasjonale selskapsskatteretten
- Slowakische Kommanditgesellschaften im Licht einer konsistenten Einmalerfassung = The Slovakian komanditná spoločnost' in light of the consistent principle of single recognition
- Some problems with hybrid entities
- Some reflections on the 'saving clause'
- Spain displays new attractions
- Staying ahead in fight for investment
- Steueroasen und Offshore-Strukturen : Möglichkeiten und Grenzen internationaler Steuerplanung
- Steuersubjektqualifikation einer Delaware Limited Partnership nach dem Rechtstypenvergleich im Sinne des BMF-Schreibens vom 19. 3. 2004
- Strategy and cooperation in national responses to international tax arbitrage
- Structural challenges for social enterprise in Canada
- Structural issues in the income tax treaty network : towards a coherent framework
- Structuring foreign entities as partnerships for US tax purposes (part 1)
- Structuring offshore MLPs - an example of using reverse hybrids to navigate the tax issues created by corporate law (and lawyers') goals
- Study on structures of aggressive tax planning and indicators : final report
- Subpart F in turmoil : low-taxed active income under siege
- Subsidiary ownership after "check-the-box" : choosing among corporate, single-member LLC and partnership forms
- Suddenly saving foreign taxes is abusive? An untenable proposal
- Switzerland's international position in the post-IRS Notice 98-35 tax hybrid world
- Tagungsbericht zum IFA-Kongress 2019 in London
- Tales of the unexpected : the long arm of the UK hybrid rules
- Tax classification of German business entities under the US check- the-box regulation
- Tax considerations for investors in China: a preliminary look
- Tax court of Canada shaves benefits of hybrid entity financing structure
- Tax court upholds hybrid arrangement : NA General Partnership & Subsidiaries and the strange history of the double dip
- Tax issues raised by the use of cross-border partnerships
- Tax issues related to the formation, operation, and disposition of international joint ventures by US multinational corporations
- Tax refund entitlement in Germany for hybrid entities
- Tax treaty case law around the globe : 2011
- Tax treaty case law around the globe : 2015
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty entitlement
- Taxation of cross-border partnerships : double tax relief in hybrid and reverse hybrid situations
- Taxation of hybrid entities under the Parent-Subsidiary Directive : the example of the Netherlands
- Taxation of hybrids in Canada : an overview
- Taxation of international partnerships : 15 years OECD Partnership Report : past, present and future
- Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty
- Taxpayer Relief Act of 1997 introduces changes to international tax provisions
- Taxpayer Relief Act of 1997 toughens reporting and penalty rules for foreign partnerships with U.S. partners
- Taxpayers pin hopes for changes on new government
- Technical explanation clarifies protocol to Canada-U.S. tax treaty
- The BEPS Action Plan : a story of the turtle and the hare?
- The Canada-U.S. tax treaty protocol : where have all the hybrids gone?
- The EU anti-tax-avoidance directive
- The Emergis hybrid financing case : déjà vu?
- The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
- The MNE's abridged tax guide to Canada
- The OECD Model (2017) and hybrid entities : some opaque issues and their transparent solutions
- The Routledge Handbook of taxation and philanthropy
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
- The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
- The U.S.-Netherlands tax treaty : as modified by the 2004 protocol
- The adaptation of U.S. tax treaties to changing business forms - a case study of hybrid entities
- The different translations of the term 'company' in the Merger Directive and Parent-Subsidiary Directive : a Babylonian confusion of tongues?
- The emerging hybrid structure that can best meet the goals of participants in an e-commerce start-up
- The end of intra-group financing... or not just yet? Part 1
- The foreign reverse hybrid and the estate tax
- The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities
- The international interaction of the US check-the-box regulations
- The interplay between the OECD recommendations of Actions 2 and 3 regarding hybrid structures
- The journey goes on, but where to? - A review of the 2013 Korean Supreme Court decisions on entity classification issues
- The master limited partnership : a hybrid structure for natural resource firms
- The new Canadian protocol
- The new Dutch conditional withholding tax and hybrid entities
- The new US-Netherlands tax treaty protocol
- The new partnership approach in the 2003 Belgium-Netherlands tax treaty
- The new tax treaty between Germany and Japan
- The proposal for an EU Anti-avoidance Directive : some preliminary thoughts
- The proposed "Technical Taxpayer" regulations: someting old, something new
- The proposed U.S.-Netherlands protocol - in general and its implications for Canadian multinationals
- The proposed domestic reverse hybrid entity regulations : can the Treasury Department override treaties?
- The pros and cons of U.S. trusts for foreign persons - the movement onshore
- The question of place
- The scope of the DCL Regulations
- The strange materialization of the tax nothing
- The taxation of companies
- The verdict : India budget highlights 2010
- The year in review : Denmark
- Three recent French decisions amplify guidance on taxation of foreign and domestic partnerships
- Tiger Securitization Specialty Co Ltd v Chief of Yeoksam District Tax Office : 2013 du 7711
- Treaty protection for hybrid entities?
- Tumbling tower?
- U.K. anti-hybrid rules : the "purpose" test and the clearance procedure
- U.S. Internal Revenue Service reconsidering classification of U.K. limited liability companies
- U.S. check-the-box rules in the cross-border context
- U.S. issues foreign entity classification ruling procedure guidelines: the insanity continues
- U.S. return filing rules for foreign partnerships
- U.S. tax reform : the end of the LLC?
- U.S. tax review [final regulations on hybrids : part 1]
- U.S. tax review [final regulations on hybrids : part 2]
- U.S. tax treatment of "reverse hybrid" foreign entities
- UK : 2005 Finance Bill provides problems for cross-border funding structures
- UK : changes for fund managers and new anti-hybrid rules
- UK entity recognition
- UK investors in US LLCs exposed to double taxation : is this the end of the story?
- UK/US tax treaty : hybrid entities
- US Subpart F, hybrid entities, and other little things
- US hybrids: the changing landscape
- US loses appeal in ETI dispute
- US offers tax regime option
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- US tax reform : overview of key international provisions
- US treaty anti-avoidance rules: an overview and assessment
- US-Steuerreform : der Tax Cuts and Jobs Act 2017
- US-based pushback on BEPS
- USA: das neue Wahlrecht zur Klassifizierung von Kapital- und Personengesellschaften
- Umsetzung des Mehrseitigen Übereinkommens (Multilateral Instrument) in Deutschland
- Umwandlungen im internationalen Steuerrecht
- Unilateral BEPS initiatives : the Emperor's new clothes OR how countries go to war?
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- United States : foreign affiliate check-the-box sales allowed in Dover case
- Update on the United Nations Tax Committee developments
- Verdragstoepassing bij hybride mismatches onder het multilaterale instrument
- Verdragstoepassing bij niet-verdragsgerechtigdheid
- Vereinfachtes Verfahren zur steuerlichen Klassifizierung von Personen- und Kapitalgesellschaften in den USA
- Vergütungen für die befristete Überlassung von inländisch eingetragenen Rechten in Inbound-Fällen : BMF, Schreiben v. 14.7.2021 - IV B 8 - S 2300/19/10016
- Versagung des Betriebsausgabenabzugs bei Besteuerungsinkongruenzen nach Paragr. 4k EStG-E (Teil II)
- Wann greift die Besteuerung von grenzüberschreitenden Beteiligungserträgen gemäss Paragr. 10 Abs. 7 KStG? = Conditions for the application of sec. 10 para. 7 CITA
- Warning: hybrid entities - proceed with caution
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- What one hand giveth, the other taketh away : the proposed check- the-box regulations and the proposed Section 1441 regulations
- When is a "nothing" something? Canada's approach to hybrid entities under the Canada-U.S. treaty
- Why Belgian hybrids are under fire
- Withholding Tax Act 2021 : a split from historical trends!
- Withholding on US-source investment income paid to "fiscally transparent" entities
- Zum Schachtelprivileg auf Ausschüttungen an eine S-Corporation nach dem DBA-USA 2006 : Duplik zu Eimermann (IStR 2009, 58/59)
- Zur DBA-Anwendung und inländischen Steuerpflicht bei im Sitzstaat rechtsfähigen ausländischen Personengesellschaften
- Zurechnungskonflikte bei Personengesellschaften = conflicts of allocation in connection with hybrid entities
- Änderungen der "Check-the-Box"-Richtlinien und deren Auslegung in den USA
- Évolutions législatives et jurisprudentielles en matière de taxation des dividendes et des plus-values sur actions en Belgique anno 2005 (1)
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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/9Ts8g2d2pTM/" 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/9Ts8g2d2pTM/">hybrid entity</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>
