nexus approach
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nexus approach
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The concept nexus approach represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- An assessment of the draft rule limiting the deduction of royalties
- BEPS Action 1 : digital economy - EU law implications
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Begrenzung der Abzugsfähigkeit von Lizenzaufwendungen : Zusammenfassung und Problemanzeigen zum Regierungsentwurf vom 25.1.2017
- Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
- Changes to the Cyprus "intellectual property box"
- Citizenship and tax
- Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Digital economy : new profit allocation and nexus approach
- Digitalisierung und Betriebstättenkonzept
- First filing of 2018 Knowledge Development Box Claims
- Germany's license barrier rule and its application of the nexus approach for preferential tax regimes
- Hoe effectief is de modified nexus approach in EU-verband?
- IP Box Regime im Europäischen Steuerrecht
- IP boxes in light of the BEPS project and EU law - part II
- In Belgien ersetzt die Innovationsbox die bisherige Patentbox : der neue Steuerabzug für Innovationseinkünfte bei Investitionen
- Ireland's new knowledge development box
- Luxembourg's proposal for a new IP tax regime
- New intellectual property regime embraces FinTech : use of the new innovation income deduction regime in the financial services industry
- Notas acerca de la viabilidad del régimen español de "patent box" a la luz de los criterios de la OCDE = Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria
- Opnion statement FC 1/12019 : CFE response to the OECD Consultation Document : Addressing the tax challenges of the digitalisation of the economy
- Patent boxes : the rise, the change or the fall?
- Patent boxes and related R&D benefits or issues
- Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth
- Preferential tax regime for high- and new technology enterprises : analysis of the deviation from the nexus approach
- Reform of the French IP regime : overview of conditions and opportunities
- Status quo und Zukunft der Lizenzschranke : was folgt noch aus Aktionspunkt 5 des BEPS-Projekts?
- Switzerland's innovation policy from a tax perspective
- Tax incentives on research and development (R&D)
- The Luxembourg effect : patent boxes and the limits of international cooperation
- The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
- The OECD's Modified Nexus Approach for patent boxes - is BEPS leading towards coherence or distortion in taxing income from intellectual property?
- The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?
- The OECD's nexus approach to IP boxes : a European Union law perspective
- The dangers posed by the OECD's approach to preferential tax regimes [part 2]
- The new Luxembourg IP tax regime : opportunities for the post-BEPS era
- The nexus approach and its compatibility with EU law
- The nexus approach in practice : Germany's new license barrier rule and Switzerland's special cantonal tax regimes
- Tributação da economia digital : desafios no Brasil, experiência internacional e novas perspectivas
- Using IPA 2015 as a model for OECD market intangible consultation
- What is substantial economic activity for tax purposes in the context of the European Union and the OECD initiatives against harmful tax competition?
- Will nexus based patent boxes be internationally safe? Open questions on the broader impact of the modified nexus approach
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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/CQjsswYwWUQ/" 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/CQjsswYwWUQ/">nexus approach</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>
