2019
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The event 2019 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
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2019
Resource Information
The event 2019 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
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- 2019
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- 2019
100+ Items that share the ProviderEvent 2019
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Context of 2019Publication of
- "Keine oder eine - das ist hier die Frage!" - Unterschiedicher Umgang mit der Betriebsstättenfrage in Italien und Deutschland
- "Practical" safe harbours and Australia's transfer pricing rules
- 'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
- (Finale) Verluste im Kapitalgesellschaftskonzern : EuGH, Schlussanträge v. 10.1.2019 - Rs. C-607/17 'Memira' und Rs. C-608/17 'Holmen'
- 2018 APMA report shows applications increase, but processing times stagnate
- 2019 : a landmark year for European cooperation, or maybe not?!
- 2019 : inkomstenbelasting 100 jaar en btw 50 jaar
- 2019 Australian "election" budget - significant international tax measures
- 2019: the eye of the storm
- 2020 EU VAT changes and the need to fix the 'quick fixes'
- A Oy : case Note
- A SURE way of taxing the digital economy
- A brief overview of the Court's "two-minute" reasoning in the Transocean cases
- A call for clarity in the VAT treatment of cross-border services in Nigeria
- A call to action: from evolution to revolution on the Common Reporting Standard
- A closer look at the OECD's draft guidance on financial transactions
- A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
- A critical analysis of the quick fixes for the EU intra-community B2B VAT system
- A critical approach to GAARs in the Greek and EU tax law
- A critical examination of the proposed UK digital services tax
- A deconstruction of the principal purposes test
- A digital services tax for New Zealand - time to jump on the bandwagon?
- A festschrift in honor of Harry Grubert : Harry's influence on the research of academic accountants
- A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
- A fund is a fund or isn't it? - Some further clarification on the VAT exemption for the management of special investment funds
- A global challenge
- A guide to managing downward attribution for determining CFC status
- A hight-tech proposal for the U.K. and Saudi VATs : fighting fraud with mini-blockchains and VATCoins
- A new disclosure
- A new tax regime : the base erosion and anti-abuse tax
- A practical guide to the four-tiered documentation approach and contemporaneous documentation requirements in Japan for foreign multinationals
- A progress report on the EU's efforts to revamp its VAT system
- A question of timing : you're entitled to relief, but when?
- A questionable judgment from the Italian Supreme Court on the Parent-Subsidiary Directive
- A road map for reaching global consensus on how to tax the digitalized economy
- A stop to looping
- A supplemental expenditure tax for Canada
- A transactional approach to parent debt guarantee fees
- A unified approach to international tax consensus
- A-Brauerei: CJEU rules exemption from German real estate transfer tax does not constitute State aid
- AI is ready - your tax professionals may not be
- ATAD implementation in Belgium : an analysis of the new interest limitation rule
- Aangifte buitenlandse rekening : valt ook een bitcoinaccount onder de aangifteverplichting?
- Abfindungen an Arbeitnehmer im Internationalen Steuerrecht - kein (Streit-)Ende in Sicht
- Abzugsbeschränkungen im internationalen Steuerrecht : Analyse und Wirkungsvergleich der deutschen und österreichischen Lizenzschranke
- Abzugsteuer bei Leitungsrechten : Überblick über aktuelle Fragestellungen und Lösungswege
- Abzugsteuer für Vortragende in der Erwachsenenbildung = Withholding tax for lecturers in adult education
- Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence
- Achieving certainty in an uncertain profit allocation environment
- Acquisition of assets in cross-border asset and stock deals
- Addressing VAT fraud in developing countries : the tax policy-administration symbiosis
- Advance pricing agreements - looking for transfer pricing certainty in uncertain times
- Advance pricing arrangement series : Americas
- Advancing tax clarity and certainty in Nigeria
- Africa leaps into automation for VAT collection on foreign supplies
- Aktuelle Entwicklungen im Beihilferecht - zweites Halbjahr 2018 : Rechtssicherheit bei Sanierungs- und Konzernklausel - EuGH verneint verbotene Beihilfe
- Algemene antimisbruikmaatregel : een Canadese toepassing
- Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Allocation of the taxing right to payments for cloud computing-as-a-service
- Altera v. Commissioner - Administrative Procedure Act under siege?
- Alternative approaches to address the (yet to be defined) treaty shopping phenomenon
- Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
- Amazon's 'residual-business assets' are not 'intangibles'
- Amendments to the Thin Cap rule, the CFC rule and the GAAR following ATAD implementation
- Amendments to the dividend taxation regime
- Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
- An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
- An alternate solution for France's digital services tax
- An economic analysis of corporations' reserves for tax audit adjustments
- An empirical analysis of the displacement effect of TFSAs on RRSPs
- An overview of ATAD implementation in EU Member States
- An overview of the French Judicial system and the rule of stare decisis
- Analyzing India's transfer pricing disputes
- Analyzing the Italian digital services tax through European glasses
- Analyzing the nonexistent contract
- Announcement of new tax ruling practice
- Anschaffungszeitpunkt von betrieblichen Wertpapieren : (Keine) Maßgeblichkeit der Gutschrift auf dem Depot
- Antipodean trusts
- Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
- Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
- Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
- Applicability of VAT to services rendered by microfinance banks in Nigeria
- Application of mutual agreement procedure article under the multilateral instrument to covered tax agreements
- Application of the arm's length principle to physical cash pooling arrangements in light of the OECD Discussion Draft on Financial Transactions
- Applying articles 9 and 24 of the OECD Model to thin capitalization rules
- Arbitration institutes : an issue overlooked
- Are "statutory executors" personally liable for payment of U.S. Federal state tax?
- Are 70 percent tax rates on the horizon?
- Are professional athletes employees?
- Are turnover-based taxes a suitable way to target business profits?
- Are we there yet? International implementation of hybrid mismatch rules
- Are you ready for the tax technology?
- Argentina updates its transfer pricing rules
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Argentine tax reform and the principle of legal certainty
- Arrêt SOFINA, l'établissement stable "notionnel" en droit fiscal européen
- Artificial intelligence in the era of BEPS
- Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 1)
- Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 2)
- Asia-Pacific investment fund tax structures
- Ask not what the OECD can do for Brazilian transfer pricing ..
- Aspects of U.K. CFC rules constitute unlawful State aid
- Assessing tax expenditure reporting in G-20 and OECD economies
- Assessing the VAT status of independent supervisory board members: IO case note
- Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
- Asset allocation to bank permanent establishments : the German perspective
- At a crossroads : mandatory disclosure under DAC-6 and EU primary law - part 1
- At a crossroads : mandatory disclosure under DAC-6 and EU primary law - part 2
- Attribution of profits to a permanent establishment of a partnership (hybrid entity) : limitations of the "separate entity approach"
- Auf den Spuren des 5. Elements - die Kompatibilitätsklauseln des MLI
- Ausländische Kapitalgesellschaften inländischer Anteilseigner - Teil I : Die Gesellschaft ? Grundstrukturen und aktuelle Entwicklungen
- Ausländische Kapitalgesellschaften inländischer Anteilseigner - Teil II : die Anteilseigner - Grundstrukturen und aktuelle Entwicklungen
- Australian residence : time to change the rules?
- Austria's platform VAT law advances digital tax conversation
- Auswirkungen des Brexit im Zusammenhang mit der Hinzurechnungsbesteuerung : Auswirkungen auf Investitionen in Großbritannien
- Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022
- Avoiding the "commercial activity" traps for foreign sovereigns investing in US real estate
- Avon lady as Helen of Troy? - Natura acquisition must comply with anti-inversion rules
- BEPS 2.0 en het Inclusive Framework
- BEPS Action 4 and its compatibility with the principle of non-discrimination under article 24(4) of the OECD Model Convention
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS implementation in China : review and outlook
- BMF reagiert auf "Hornbach"-Urteil des EuGH : BMF, Schreiben v. 6.12.2018 - IV B 5 - S 1341/11/10004-09
- Ball UK Holdings Ltd v HMRC (FTT and UT): tax law and accounting standards
- Banks v HMRC : human rights and relief for political donations
- Barbados changed its international financial service laws - will others follow?
- Barter transactions
- Bauleistungen in Deutschland und Österreich : Antworten zum Reverse-Charge-Verfahren und Besonderheiten zur Verhinderung von Steuermissbrauch
- Begründet das Homeoffice eine Betriebsstätte i. S. des Paragr. 12 AO? Offene Fragen zum Anknüpfungspunkt für eine Besteuerung
- Behandlung von Geschäftsführerbezügen im DBA-Recht = Treatment of directors' fees in tax treaty law
- Behavioural transfer pricing - towards enhanced transparency and compliance?!
- Belastingmaatregelen tegen NL doorsluisland, voldoende impact?
- Belgium and Luxembourg consider physical presence change in double tax treaty
- Belgium finally introduces tax consolidation as of 2019
- Belgium's Cayman tax : an update and a word of caution
- België implementeert ATAD : nieuwe interestaftrekbeperking vervangt thin cap
- Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16
- Benötigt der Steuerbereich Blockchain-Technologie? : Einsatzmöglichkeiten der Blockchain zur Sicherstellung der Tax Compliance
- Beschränkte Steuerpflicht, Rückzahlungsantrag und Ansässigkeitsbescheinigung = Limited tax liability, refund request, and residence certificate
- Besonderheiten des Art. 7 DBA Australien 2015 : Niederschlag des BEPS-Projekts und modellartige Züge für zukünftige deutsche Abkommen
- Besteuerung von Roaming-Dienstleistungen im Verhältnis zu Drittstaaten : Entspricht die Telekommunikationsdienste-Verordnung dem Unionsrecht?
- Betriebliche Entstrickungstatbestände und der Brexit : Entwicklung und Ausblick
- Better budgets
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
- Bilateral agreement signed between India and the United States for the exchange of country-by-country reports
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunkt BEPS
- Blockchain : uitdagingen en kansen voor de btw?
- Blockchain : wereldwijd ondernemen zonder vaste inrichting?
- Blockchain and distributed ledgers - another wave of challenges to tax and transfer pricing from the digital economy
- Boris's Brexit
- Boris's tax policies: DUDE or DUD?
- Brazil aims to simplify one of world's most complex tax systems
- Brazil's enduring income tax exemption for nonresident heirs and donees
- Brazil's entry into the OECD : state of play, tax challenges and potential outcomes
- Brazil's road to OECD accession : tax transparency and BEPS standards
- Breaking barriers
- Brexit 1.01 - last minute transfer pricing and indirect tax considerations
- Brexit : the fallout of EU elections
- Brexit : time to choose an outcome
- Brexit : timing is everything
- Brexit = steuerlicher Exit? Erste gesetzgeberische Reaktionen auf den bevorstehenden Austritt Großbritanniens aus der EU
- Brexit Steuerbegleitgesetz - Brexit-StBG
- Brexit and NAFTA demise could jeopardize U.S. treaty benefits
- Brexit and VAT
- Brexit and taxes
- Brexit pathfinders
- Brexit, the EEA and the EU State aid rules : The future State aid control in Turmoil?
- Bringing order to the chaos of Brazil's consumption tax carnival
- Btw 50 jaar; over hoe het begon en waar het mogelijk heen gaat?
- Building a tax relationship after Brexit
- Bulgarian data hack provides a timely warning of data breaches to come
- Burton v Commissioner of Taxation : [2018] FCA 1857
- Burton v Commissioner of Taxation : [2019] FCAFC 141
- CCTB - is there a chance of a breakthrough?
- CJEU confirms that the provision and settlement of fuel cards may constitute a financial service that is exempt from VAT in Vega International Case
- CJEU decisions on tax avoidance and conduits : more questions than answers
- Can GILTI + BEAT = GLOBE?
- Can selectivity result from the application of non-selective rules? The case of Engie
- Can the Brazilian mutual agreement procedure legislation be effective domestically?
- Can the U.K. digital services tax address the digital economy?
- Canada 2019 budget - impact of tax measures on multinational corporations
- Canada Revenue Agency revises administrative policy on obtaining taxpayer information
- Canada and the GAAR: a catch-all for abusive/avoidance tax planning
- Canada enacts multilateral instrument : what happens next?
- Capital gains taxation in Canada, 1972-2017: evolution in a federal setting
- Careful consideration
- Careful review
- Carpet-bombing tax avoidance in Europe : examining the validity of the ATAD under EU law
- Case C-28/17 NN A/S v. Skatteministeriet : a CJEU judgment that raises 'fresh questions'
- Case note : Credit card payment infrastructure and network constitutes a permanent establishment in India
- Case note : High Court determines interest rate on foreign associated enterprise's overdue debt
- Case note : PMP Auto Components - transfer pricing provisions not applicable
- Case note : TVS Motors - payments are fees for technical services
- Central procurement operating models in a multinational group
- Certainty in uncertain times
- Challenges to multilateralism in international taxation : a tale of two measures
- Change of heart
- Changes ahead for Paraguay's tax system
- Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors
- Changing U.K. tax environment - impact on corporates' approach to tax risk
- Changing tax environment for multinational groups in Hungary
- Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
- China's 2018 individual income tax reform : a global perspective
- China's individual income tax exemption system : problems and proposals
- China's surprising silence on digital taxation
- Choosing the next EU Tax Commissioner
- Citizenship and tax
- Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed
- Cognitive biases in functional analysis interview - part 2 : biases affecting pre-interview briefing and actual interview
- Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks
- Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)
- Come fly with me, but not too frequently
- Comentario a la SAN de 30 de noviembre de 2018 en el Caso Colgate Palmolive : ajustes colaterales derivados de una regularización de precios de transferencia que determinan el afloramiento de un "royalty" y su tributación con arreglo al CDI del "beneficiario efectivo de segundo nivel" = Commentary to the High National Court ruling of November 30, 2018 in the Colgate palmolive Case : collateral tax adjustments derived from transfer pricing regularisations determining the