safe harbour
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The concept safe harbour represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
safe harbour
Resource Information
The concept safe harbour represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- safe harbour
100+ Items that share the Concept safe harbour
Context
Context of safe harbourSubject of
- "Practical" safe harbours and Australia's transfer pricing rules
- A guide to captive insurance companies (part 4)
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- Advances in taxation : a research annual
- Aligning tax-planning strategies with philanthropy
- Annual review : India
- Annual review : Latin America
- Annual review : The Netherlands
- Annual review : United States
- Art. 13L Wet VPB 1969 : lid 6 ontleed - deel 2
- Assessing the implementation of Nigeria's transfer pricing regulations
- Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
- Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions
- BEPS, treaty shopping and the Canadian response
- Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
- Beneficial ownership rules take root in China
- Boosting Hong Kong's competitiveness in the BEPS era
- Brazil changes its transfer pricing rules
- Brazil revises transfer pricing rules
- Brazil's approach to transfer pricing : a viable alternative to the status quo?
- Can the U.K. digital services tax address the digital economy?
- China positioning tax system to attract investment
- China's first official position on BEPS released by Jiangsu Tax Bureau
- Country survey : Singapore
- Current taxation of income earned by CFCs
- De integratie van fiscale gegevens in het rijksbrede toezicht : onderzoek naar een veilige haven voor de fiscale informatierijkdom
- Die neue U.S.-Quellensteuerpflicht auf Derivate mit U.S.-Underlyings = U.S. withholding tax on dividend equivalent payments
- Dispute prevention avenues for permanent establishments
- Do theories trump facts under the U.S. arm's-length standard? Is the BEPS pricing guidance on intangibles consistent with the U.S. law?
- Domestic antiavoidance rules and their interplay with tax treaties
- Draft safe harbour rules issued under transfer pricing regulations
- Dutch perspective on 2017 OECD Transfer Princing Guidelines
- Elimination of separate treatment for dividends from 10/50 companies : the time has finally come
- Evolution of safe harbour rules under Section 475
- Finale indische Safe Harbour-Regelungen : höhere Rechtssicherheit für Steuerpflichtige mit grenzüberschreitenden Aktivitäten in Indien
- Financement intragroupe impliquant des sociétés en Suisse : avantages et limites de la pratique des taux fiscalement admis publiés par l'AFC | Konzerninterne Finanzierung und die Schweiz : Nutzung von Safe Harbors : Möglichkeiten und Grenzen
- Financial products update
- Fundamentals of transfer pricing : a practical guide
- Germany : treaty shop until you drop
- Het opstapbesluit : de charme van de eenvoud
- Hong Kong's fragrant safe harbor for offshore funds roils the seas for Singapore
- India Union Budget amends transfer pricing regulations
- India aims to reduce transfer pricing disputes through safe harbour rules
- India transfer pricing round-up for 2017
- India's TP regime takes steps towards global best practices
- India's final safe harbor provisions : a step in the right direction
- India's proposed safe harbor transfer pricing regulations : an effective panacea?
- India's safe harbor regulations : an unlikely sunset on transfer pricing disputes
- Indian budget proposes ADR mechanism, pricing safe harbor
- Indian transfer pricing changes take time to benefit taxpayers
- Indiens neue Safe Harbour-Regelungen für die konzerninterne Dienstleistungsverrechnung : Einführung von low value-adding intra-group services
- Indofood : HMRC's guidance
- Interest deduction limition rules introduced
- Interest deductions and multinational enterprises : Goldilocks and the brave new world
- International corporate tax strategies for China inbound investments
- Intra-group services : issues, solutions and issues in solutions
- Irish Revenue confirms services safe harbour
- Is it time to anchor intra-group services in the safe harbour?
- Is the regime of fixed margins an alternative to the current application of the arm's length standard?
- Italian CFC regime compliant with EU law and double tax treaties
- La Directiva de la Unión Europea contra la elusión fiscal
- Managing tax disputes - some legal and practical strategies
- Member State choices of the EU directive 2014/95/EU for the (consolidated) non-financial statement and their transpositions into the national laws - Germand and Sweden as examples
- Neue Verrechnungspreisregeln in Italien : Anschluss an OECD-Vorgaben und Erleichterungen für den Steuerpflichtigen
- New Hungarian transfer pricing documentation oboligations
- New circular on service centers providing for safe harbour transfer pricing rules
- New rules on indirect transfers of assets by non-resident enterprises in China
- New safe harbour rules for intra-group loans and guarantees : how safe is the new harbour?
- New tax landscape for cross-border merger & acquisition transactions and intragroup reorganizations in China
- New tax rules on offshore indirect transfer - boon or bane for foreign investors in China?
- Nigerian transfer pricing safe harbor provisions revisited
- OECD : transfer pricing safe harbours
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : July 2017
- OECD discussion drafts - part 1
- Off-market payments on cleared swaps characterized as "loans" : temporary section 956 regulations establish dealer safe harbor
- One step towards a non-adversarial tax regime : safe harbour rules in India
- Opinion statement of the CFE on the OECD discussion draft "Proposed Revision of the Section on Safe Harbours in Chapter IV of the OECD Transfer Pricing Guidelines"
- Possible changes to the intercompany services safe harbor rule on multinationals
- Potential risks in the safe harbor provisions of Nigeria's transfer pricing regulations
- Preços de transferência no direito tributário brasileiro
- Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
- Problems of transfer pricing and possibilities for simplification
- Revised section E on safe harbours in chapter IV of the Transfer Pricing Guidelines
- Risk capital incentives, a risky business?
- Safe at last? Transfer pricing safe harbors on the horizon
- Safe harbour not so safe?
- Safe harbour or "rule of thumb"
- Safe harbour rules : are they really safe from a taxpayer perspective?
- Safe harbours on the horizon?
- Selectivity in State aid law and the methods for the allocation of the corporate tax base
- Short cuts for small fry : why the IRS should reconsider transfer pricing safe harbors for small taxpayers and transactions
- Singapurs Budget 2017 : erste IP-Box in Asien außerhalb Indiens und Verlängerung einiger steuerlicher Vergünstigungen
- Substanzerfordernis im Zusammenhang mit der Rückerstattung der Verrechnungssteuer im internationalen Konzernverhältnis
- Svig og misbrug : de Deense antimisbruikzaken
- Taxation of player contract trades - the IRS reaches the correct result
- The Brazilian transfer pricing regime
- The Direct Taxes Code's proposed changes to the transfer pricing rules and the anticipated impact
- The OECD Transfer Pricing Guidelines 2017 - a walkthrough
- The OECD discussion draft on low-value intragroup services : a Canadian perspective
- The PATH Act changes to the REIT and FIRPTA rules : a user's guide
- The allocation and apportionment of deductions for state income taxes
- The best transfer pricing defense is a good offense : using a bilateral U.S. APA to benchmark reasonable results
- The choice of fixed accounting ratios as safe harbours in thin capitalisation rules - some guidance from commercial debt contracts
- The end of the LIBOR world as we know it - a sound bite of consequences tax professionals should be aware of
- The hope for a transfer pricing safe harbor
- The role of tax equity partnership financing in facilitating the developments of wind farms
- The substantial assistance rules : an evolution in Subpart F planning
- The substantial business activities exception : where do we go from here?
- Thin capitalisation rules and the introduction of international financial reporting standards : a New Zealand perspective
- Transfer pricing : will the OECD adjust to reality? (part 2)
- Transfer pricing comparability adjustments : the pursuit of "exact" comparables
- Transfer pricing handbook : guidance on the OECD regulations
- Transfer pricing in Brazil and Actions 8,9,10 and 13 of the OECD Base Erosion and Profit Shifting initiative
- Transfer pricing in SMEs : critical analysis and practical solutions
- Transfer pricing in the UK : all change or the same old train?
- Transfer pricing of low value-added services under U.S. and OECD Models
- Transfer pricing regimes for developing countries
- Transfer pricing safe harbors - an idea whose time has come?
- UK controlled foreign company reform - changes & opportunities
- US Tax Court ruled in favour of Amazon US addressing a cost-sharing arrangement and the related transfer of intangible assets
- United States [Intercompany services]
- View from Canada : a note of caution on safe harbors
- Welcome certainty : a statutory definition of tax residence in the UK
- What is happening in Australia to transfer pricing documentation?
- What you need to know about the OECD's recent TP reports
- When do a foreign fund's lending and underwriting activities constitute a U.S. trade or business? Always!
- Where have all the transfer pricing safe harbors gone?
- Will the OECD simplify transfer princing compliance?
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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/9_reLhtrm3g/" 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/9_reLhtrm3g/">safe harbour</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>
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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/9_reLhtrm3g/" 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/9_reLhtrm3g/">safe harbour</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>
