anti-avoidance
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The concept anti-avoidance represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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anti-avoidance
Resource Information
The concept anti-avoidance represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- anti-avoidance
100+ Items that share the Concept anti-avoidance
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Context of anti-avoidanceSubject of
- "Economic substance": drawing the line between legitimate tax minimization and abusive tax avoidance
- "Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
- "Goldfinger"-Gestaltungen, die Auslegung von Doppelbesteuerungsabkommen und die Reaktion der Verwaltung - zugleich eine Anmerkung zum laufenden Revisionsverfahren des BFH, I R 3/13
- "Steuerdaten-Affäre Schweiz" : alles, was (Straf-) Recht ist!
- 'Ausschüttungsabhängigkeit' und Dividenden in der Hinzurechnungsbesteuerung - AStG vs. ATAD
- 'GILTI' as charged? Mögliche Auswirkungen der US-Steuerreform auf die deutsche Lizenzschranke gemäß Paragr. 4j EStG
- 'Lifting the veil' doctrine (recent developments in Spanish tax law)
- 'Pro-active' tax disclosure
- 'Steuerfreie' Entstrickung oder Paragr. 50i EStG? : Besteuerung von Personengesellschaften mit ausländischen Gesellschaftern nach dem AmthilfeRLUmsG
- 'Treaty shopping' : el abuso de tratado
- (Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
- 1992 Finance Act
- 2014 Autumn Statement contains BEPS measures
- 2nd Cross Atlantic and European taxation symposium 1998 : notes
- A BEPS diagnostic - considerations for multinationals as the project continues
- A challenge to Singapore's sovereignty?
- A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
- A comparative look at regulation of corporate tax avoidance
- A comparative study of the general anti-avoidance rules of mainland China and Hong-Kong : legislation, interpretation and application
- A comparison of tax collection in Moldova and the U.S
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
- A critical look at the Clinton administration's "corporate tax shelter" proposals
- A critical look at the administration's "corporate tax shelter" proposals
- A critical review of three recent anti-avoidance decisions of the Court of Appeal
- A fiscalidade como instrumento de recuperação económica
- A general anti-avoidance rule for direct taxes
- A general anti-avoidance rule for direct taxes. A response to the Inland Revenue's consultative document
- A general anti-avoidance rule for direct taxes. Consultative document
- A general anti-avoidance rule for the United Kingdom
- A guide to the Argentinian tax system
- A guide to the French tax system
- A legislative rush - what will change in Luxembourg?
- A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules
- A mixed impact from the UK's proposed GAAR
- A new GAAR for South Africa - the Duke of Westminster is struck a blow
- A new and more coherent approach to tax avoidance
- A new defence for victims of EU missing-trader fraud?
- A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules
- A principled framework for assessing general anti-avoidance regimes
- A reasoned response to the CRA's views on the scope and interpretation of paragraph 95(6)(b)
- A review and analysis of the redrafted general anti-avoidance rule
- A review of Spain's thin capitalization rules
- A review of the UK 1999 Finance Bill
- A short guide to the Angolan tax system
- A short guide to the Canadian tax system
- A short guide to the Georgian tax system
- A short guide to the Japanese tax system
- A short guide to the South African tax system
- A tax treaty perspective : special issues
- A tentative application of the anti-avoidance clause affecting mergers and acquisitions - as recently introduced in the Italian tax system by Article 10 of Law No. 408 of 29 December 1990
- A tributação universal da renda empresarial : uma proposta de sistematização e uma alternativa inovadora
- A vueltas con las reglas interpretación y calificación de los Convenios de Doble Imposición al hilo de una resolución del TEAC sobre híbridos financieros : la reciente reacción de la OCDE frente al arbitraje fiscal internacional
- A wolf in sheep's clothing?
- Aanpak internationale belastingontduiking
- Aansprakelijkheid in belastingzaken
- Abkommensrechtliche Missbrauchsvermeidung bei Investmentvermögen
- Abnormale en goedgunstige voordelen in het binnenland, na de Wet van 22 december 1989
- Abschreibungsgesellschaften in Berlin
- Abus de droit in the field of value added taxation
- Abuse of law
- Abuse of law : international aspects of recent case law
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ - part 2
- Abuse of tax law across Europe (part one)
- Abuse of tax law across Europe (part two)
- Abusive application of international tax agreements
- Abuso de convenios de doble imposición
- Abuso del diritto ed elusione fiscale
- Abuso del diritto fiscale nell'ordinamento europeo
- Abweichende Bemessungsgrundlagen im Aus- und Inland als Ursache von Niedrigbesteuerung im System der Hinzurechnungsbesteuerung : illustriert anhand von Fallstudien
- Action by the European Communities to combat international tax avoidance and evasion
- Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
- Advance rulings and tax avoidance measures
- Aggressive tax planning and tax risk management
- Aggressiver Steuerplanung entgegentreten durch verbesserte Transparenz und Offenlegung : Bericht über Initiativen zu verbesserter Offenlegung, Februar 2011
- Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
- Aktuelle Entwicklungen im Bereich der Quellenbesteuerung in den BRIC-Staaten (Teil 2) : China
- Aktuelle Entwicklungen im Bereich der Quellenbesteuerung in den BRIC-Staaten (Teil 3) : Brasilien
- Aktuelle Entwicklungen im Bereich der Quellenbesteuerung in den BRIC-Staaten Indien und Russland (Teil 1)
- Aktuelle Entwicklungen zum "Cadbury-Test" im Rahmen der Hinzurechnungsbesteuerung : kritische Überlegungen zum BMF-Schreiben zu Paragr. 8 Abs. 2 AStG v. 4.11.2016
- Alabaster : 1938-2013
- Aligning tax and accounting profits : the need to review current legislation : discussion paper
- All mixed up
- All together?
- Allocation of taxing rights on income from cross-border (indirect) sale of shares
- Amendments to estate and gift tax law
- An Italian perspective on the concept of beneficial ownership
- An analysis of the tax convention between Luxembourg and the United Arab Emirates
- An assessment of the anti-avoidance doctrines in the United States and the European Union
- An experimental analysis of tax avoidance policies
- An outline of Japanese anti-tax avoidance provisions
- An overview of Canada's proposed extension of GAAR to tax treaties
- An overview of corporate income tax
- An overview of the Governmental Tax Expert Committee's policy advisory note
- An unwritten anti-abuse principle in the Italian tax system
- Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés
- Analysis of French law, regulations, and recent tax court decisions on tax havens
- Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy
- Anhängige EuGH-Rechtssachen im Bereich der Ertragsteuern
- Anmerkungen zu den Vorgaben für die Hinzurechnungsbesteuerung nach der sog "Anti-BEPS-Richtlinie" : systematische Würdigung der Implikationen für den deutschen Rechtskreis
- Anmerkungen zum Missbrauchsrecht bei ausländischen Schachtelbeteiligungen
- Anmerkungen zum Treaty-Override-Beschluss des BVerfG
- Anrechnung ausländischer Steuern und ATAD - verpflichtet das EU-Recht zur Anrechnung ausländischer Steuern auf die Gewerbesteuer?
- Anteile an Zwischengesellschaften im Handelsbuch - oder : Vermeidung einer Doppelbesteuerung aufgrund Paragr. 6 Abs. 1 Nr. 2b EStG und AStG
- Anti-BEPS-Richtlinie : Erweiterung um Regelungen zur Neutralisierung von hybriden Gestaltungen mit Drittstaaten
- Anti-BEPS-Richtlinie : Konzernsteuerrecht im Umbruch?
- Anti-abuse and anti-avoidance doctrines
- Anti-abuse clause or harmonization?
- Anti-abuse legislation regarding finance branch structures
- Anti-abuse measures and the application of tax treaties in the Netherlands
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 1
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
- Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
- Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
- Anti-abuse provisions introduced in Austria
- Anti-abuse steps risk investment
- Anti-abuse under the financial transaction tax proposal
- Anti-avoidance : Supreme Court rejects taxpayers' attempts to avoid taxes
- Anti-avoidance : film schemes : another fine mess
- Anti-avoidance and Technical Corrections Act 1994: taxation of and withholding from investment income
- Anti-avoidance and advance rulings
- Anti-avoidance and other new tax measures
- Anti-avoidance and tax treaty policies and practice in the Asian- Pacific region
- Anti-avoidance and tax treaty policies and practice in the Asian- Pacific region : joint conference, Wellington, 9-12 June 1989
- Anti-avoidance and the 1992 OECD Model Convention
- Anti-avoidance and treaty override : pacta sunt servata?
- Anti-avoidance developments in selected Asian jurisdictions
- Anti-avoidance in Dutch national and international taxation
- Anti-avoidance legislation
- Anti-avoidance legislation in the Eastern Caribbean (a study of three Caribbean states)
- Anti-avoidance legislation of Scandinavian countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member states : Denmark, Finland, Norway and Sweden compared
- Anti-avoidance legislation of mayor EC Member Countries with reference to the 2014 corporate income tax burden in the thirty-four OECD Member Countries: Germany, France, United Kingdom, and Italy compared
- Anti-avoidance legislation of mayor German language countries with reference to the 2014 corporate income tax burden of the thirty-four OECD Member countries : Germany, Switzerland and Austria compared
- Anti-avoidance measure : new law restricts use of negative capital accounts to reduce tax liability
- Anti-avoidance measures
- Anti-avoidance measures : portrait of a thorny struggle
- Anti-avoidance measures and rulings practice
- Anti-avoidance measures have warnings for taxpayers
- Anti-avoidance measures in tax treaties
- Anti-avoidance measures of general nature and scope - GAAR and other rules
- Anti-avoidance principles under domestic and EU law
- Anti-avoidance provisions : Part IVA
- Anti-avoidance provisions in Hong Kong
- Anti-avoidance provisions in the Spanish corporate income tax act
- Anti-avoidance provisions, fictitious interposition and conduit companies
- Anti-avoidance rules
- Anti-avoidance rules : new focus on Hong Kong's general anti- avoidance rules
- Anti-avoidance rules in recent tax treaties
- Anti-avoidance, abuse of law and VAT: where are we now?
- Anti-deferral and anti-tax avoidance : 2010 FBAR update
- Anti-deferral and anti-tax avoidance : a critical look at some of the administration?s proposals for international tax teform
- Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test
- Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)
- Anti-inversion regulations and legislation fail to prevent the eodus of U.S. companies abroad
- Anti-ontgaansbepalingen in de richtlijnen en de Nederlandse implementatiewetgeving
- Anti-ontgaansbepalingen inzake de verbreking van een fiscale eenheid
- Anti-tax avoidance measures in China and India : an evaluation of specific court decisions
- Anti-tax avoidance measures in Lithuanian case-law
- Anti-tax haven rules
- Anti-tax-avoidance rules and fiscal trade incentives
- Antiabuse rules and policy : coherence or tower of babel?
- Antiavoidance : the hunt for the alternative is on in Hong Kong
- Antiavoidance rules in Canadian tax law
- Antimisbruikbepalingen in het nieuwe belastingverdrag met Japan : onduidelijkheden en relatie met het Europese recht nopen tot heroverweging
- Antimisbruikregels in belastingverdragen : een balancing act
- Anwendung der BFH-Grundsätze zur Abgrenzung der Anwendungsbereiche von Paragr. 42 AO und Paragr. 7 ff. AStG auch im Bewertungsrecht : Erwiderung auf die Anmerkung von -sch auf die Irlandentscheidung des BFH vom 25.2.2004
- Anzeigepflichten bei Steuergestaltungen in Deutschland : zu den aktuellen Überlegungen des Bundesrates aus rechtspolitischer und rechtlicher Sicht
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
- Applicability of the domestic general anti-avoidance rule to concluded tax treaties
- Approaches to tax avoidance prevention in seven Asian jurisdictions : a comparison
- Appunti sul tentativo di "disciplina" antielusione nelle operazioni societarie
- Are tax free indirect disposals of African investments over?
- Are we there yet?
- Argentina's transfer pricing commodity rule : 10 years experience with the "sixth method"
- Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
- Arrêté royal du 12 décembre 1996 portant des mesures en matière de lutte contre la fraude fiscale et en vue d'une meilleure perception de l'impôt, en application des articles 2, õ 1er, et 3, õ 1er, 2, et 3, de la loi du 26 juillet 1996 visant à réaliser les conditions budgétaires de la participation de la Belgique à l"union économique et monétaire européenne
- Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen
- Article 35b(4) of the BRK
- Artikel 207, 2de lid WIB 1992 herbekeken
- Artikel 344, para. 1 WIB/92 : misbruik van juridische vormgeving
- Artikel 344, para. 2 van het W.I.B. 1992: een papieren tijger
- Arvonlisäverotus 2016
- Asia's leading holding company jurisdictions : Hong Kong, Malaysia and Singapore's fight for global business
- Asia-Pacific 2012 developments
- Asian voices : BEPS and beyond
- Aspects of tax avoidance : trans-Tasman observations
- Assistence internationale en matière fiscale : les accords bilatéraux bis entre la Suisse et l'UE
- Audits, digitization and globalization
- Aus für österreichisches Bankgeheimnis? Regierungsentwurf eines Gesetzes zur Bekämpfung der Steuerhinterziehung von der deutschen Bundesregierung beschlossen
- Auslegungs- und Zweifelsfragen bei der Anwendung der neuen anti-Treaty-Shopping-Vorschrift Par. 50d Abs. 3 EStA
- Ausländische Holdinggesellschaften mit deutschen Einkünften. Die neue Missbrauchsregelung in para 50d ABs. 1a EStG
- Australia : new Commissioner's focus on profit shifting
- Australia : tax avoidance - the Commissioner's last word
- Australia Parliament acts on international tax changes
- Australia tightens anti-avoidance and transfer pricing rules
- Australia to reform its general anti-avoidance regime
- Australia's diverted profits tax : a new tool to combat base erosion and profit shifting
- Australia's general anti-avoidance rule : Part IVA has teeth but are some missing?
- Australia's latest tax integrity measures
- Australian income taxation : a concise casebook
- Austria : a tax guide
- Austrian anti-abuse legislation and EU law : compatibility issues
- Autumn statement 2015 : tax measures
- Avoidance and anti-avoidance - the EU dimension
- Avoidance and other consequences of publishing commissioner's interpretation guidelines
- Avoidance of double non-taxation
- Avoiding tax avoidance : the primacy of Part IVA
- Avoiding the twin prongs of French anti-avoidance rules
- BEAT and low-margin services : much ado about no markup
- BEAT strikes the wrong note
- BEAT's impact on transfer pricing alternative dispute resolution
- BEPS - Base Erosion und Profit Shifting
- BEPS - base erosion and profit shifting: Besteuerungsgrundlage und Gewinnverlagerung : ein Überblick über aktuelle Entwicklungen
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 1)
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 2)
- BEPS : steuerliche Implikationen des Aktionsplans der OECD aus deutscher Sicht
- BEPS : the OECD discovers America?
- BEPS Action 6 : introducing an antiabuse rule in tax treaties
- BEPS effects in Indonesia
- BEPS erreicht die EU : das Anti Tax Avoidance Package der EU-Kommission
- BEPS in Europa : (Schein-) Harmonisierung der Missbrauchsabwehr durch neue Richtlinie 2016/1164 mit Nebenwirkungen
- BEPS-Aktionsplan 6: Verhinderung von Abkommensmissbrauch : Überblick über den revidierten Diskussionsentwurf "Prevent Treaty Abuse"
- BTW-planning aan banden gelegd?
- Background to the GAAR: Ramsay and McGuckian
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 1)
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 3) : hybride Gestaltungen
- Base Erosion and Profit Shifting: Update zu den OECD-Berichten zur digitalisierten Wirtschaft (Nr. 1), hybriden Gestaltungen (Nr. 2) und Missbrauch des Abkommensrechts (Nr. 6),
- Base erosion
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Base erosion and profit shifting - debt : equity
- Base erosion and profit shifting : an action plan for developing countries
- Base-Erosion-and-Profit-Shifting (BEPS) : wie Apple, Alphabet und Co. Milliardengewinne ins Ausland verlagern
- Basic international taxation
- Basic international taxation
- Bausteine einer steuereffektiven internationalen Konzernstruktur : Teil I
- Because I said so
- Before being too creative with a partnership, look at the anti-abuse rules
- Beginselbepalingen in misbruiksituaties als alternatief voor concrete rechtsregels
- Begrenzung der Abzugsfähigkeit von Lizenzaufwendungen : Zusammenfassung und Problemanzeigen zum Regierungsentwurf vom 25.1.2017
- Behandeling van intraconcernrente blijft onduidelijk
- Bekämpfung unerwünschter Steuergestaltungen
- Belastingontduiking en belastingontwijking: het Belgische anti-misbruikconcept in Europees perspectief
- Belastingontwijking : uitstel of afstel?
- Belgian Parliament approves bill on notional interest deduction
- Belgian budgetary income tax measures of 1997 : major changes for the participation exemption and introduction of thin capitalization rules
- Belgium : recent changes in tax legislation
- Belgium bill on program law includes "Cayman tax"
- Belgium in international tax planning
- Belgium introduces 'Cayman tax'
- Belgium's antiavoidance rule : the first case law
- Belgium's new CFC rule : the 'Cayman tax'
- Belgium's tax treaty policy and the Draft Belgian Model Convention
- Beneficial ownership : recent trends
- Beneficial ownership as a treaty anti-avoidance tool?
- Beneficiario effettivo e treaty shopping : monitoraggio dei capitali, fiscalità, anti-riciclaggio
- Beschouwingen inzake de Nederlandse implementatie van de verplichte algemene antimisbruikbepaling in de Moeder-dochterrichtlijn
- Beschränkung des subjektbezogenen Verlusttransfers im Kapitalgesellschaftsteuerrecht : eine vergleichende Unterschung der Rechtslage in den Ländern Deutschland, Österreich, Schweiz, Vereinigtes Königreich und USA unter besonderer Berücksichtigung der Entwicklung in Deutschland
- Besoins légitimes de caractère financier ou économique : une notion discrétionnaire?
- Bestandsaufnahme und Zukunft der deutschen Hinzurechnungsbesteuerung (Paragr. 7 bis 14 AStG)
- Beware of China's tax anti-avoidance stance
- Beware of capital gains tax on Australian subsidiaries
- Beyond Vodafone : the ripple effect
- Beyond one dimensional tax laws : lessons from the Australian experiment with related stock and derivative position integration
- Bijzondere fiscale regimes en het communautaire recht
- Bill for improvement of the Netherlands business climate
- Black-listed jurisdictions as anti-avoidance tool for transfer pricing purposes
- Blickpunkt International
- Board of Inland Revenue's comments on "Company residence" and "Tax havens and the corporate sector"
- Brauchen wir eine weitere gesetzliche Regelung von Qualifikationskonflikten? : Paragr. 50d Abs. 1 Satz 11 EStG gemäss Entwurf des JStG 2013
- Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
- Brazilian anti-avoidance legislation : recent refinements and major deviations from international practice
- Brown Group, anti-abuse rules create uncertainty in using partnerships
- Butterworths Offshore Service
- CCCTB - the proposal for a Council Directive and related documents
- CCCTB : selected issues
- CFE Forum 2014 : policies for a sustainable tax future
- CFE forum 2016 : rebuilding international taxation - how to square the circle?
- Cadbury Schweppes en de antimisbruikbepalingen in het W.I.B. 1992
- Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
- Calling time
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
- Canada - recent developments affecting charitable giving in Canada
- Canada GAAR: trap set for the unwary
- Canada announces extension of the GAAR to tax treaties
- Canada to set 'phantom income' tax element on offshore fund investments
- Canada's draft foreign reporting requirements
- Canada's general anti-avoidance rule
- Canada's new departure tax proposals
- Canada's proposed anti-treaty-shopping rule : a practitioner's dilemma
- Canada-U.S. hybrid financing - a Canadian perspective on the U.S. debt-equity regs
- Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh
- Canadian Supreme Court on general anti-avoidance rule
- Canadian Tax Court decides first GAAR case
- Canadian Tax Court holds general anti-avoidance rule applies to deny tax treaty benefits to US resident
- Canadian Tax Court upholds tax advantages of weak currency borrowings
- Canadian appellate court has its first say on GAAR
- Canadian case law developments
- Canadian interest anti-conduit rule soon to be law
- Canadian loss restriction events
- Canadian proposals threaten foreign controlled Canadian companies
- Canadian tax court decides first case under general anti-avoidance rule