"Practical" safe harbours and Australia's transfer pricing rules
(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 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 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A closer look at the OECD's draft guidance on financial transactions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 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 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 stop to looping
A transactional approach to parent debt guarantee fees
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?
Abzugsteuer bei Leitungsrechten : Überblick über aktuelle Fragestellungen und Lösungswege
Abzugsteuer im Licht der DBA und der freien Beweiswürdigung = Withholding tax in light of tax treaties and the free appraisal of evidence
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
Altera v. Commissioner - Administrative Procedure Act under siege?
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
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 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
Analyzing India's transfer pricing disputes
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
Arbitration institutes : an issue overlooked
Are 70 percent tax rates on the horizon?
Are professional athletes employees?
Are we there yet? International implementation of hybrid mismatch rules
Are you ready for the tax technology?
Argentina updates its transfer pricing rules
Arrêt SOFINA, l'établissement stable "notionnel" en droit fiscal européen
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
Aspects of U.K. CFC rules constitute unlawful State aid
Assessing tax expenditure reporting in G-20 and OECD economies
Assessment of the interest barrier rule of article 4 of the EU anti-tax avoidance directive for a sample of European firms
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"
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 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 finally introduces tax consolidation as of 2019
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
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 Steuerbegleitgesetz - Brexit-StBG
Brexit and NAFTA demise could jeopardize U.S. treaty benefits
Brexit and taxes
Brexit pathfinders
Brexit, the EEA and the EU State aid rules : The future State aid control in Turmoil?
Btw 50 jaar; over hoe het begon en waar het mogelijk heen gaat?
Building a tax relationship after Brexit
Burton v Commissioner of Taxation : [2018] FCA 1857
CCTB - is there a chance of a breakthrough?
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
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
Certainty in uncertain times
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
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 taxation of embedded royalties at the level of the beneficial owner
Comment from a German (language) perspective
Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
Comment on M. Nieminen : "Destination with credit formula : a simple add on that would make the CCCTB more resilient to tax competition and tax planning"
Comment on M. Nieminen: "Destination with credit formula : a simple add on that would make the CCCTB more resilient to tax competition and tax planning"
Commission v. France (Case C-416/17) : how a tax dispute gave the ECJ the opportunity to add a new piece to its Cilfit (Case 283/81) puzzle
Commissioner of Inland Revenue v Chatfield & Co Ltd and another : [2019] NZCA 73
Comparing CFC rules around the world
Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime
Competitive advantage
Complete distributive rules and the single tax principle : a review of recent Italian case law
Compliance of the U.S. and Swiss tax reforms with WTO rules
Computer says no
Conceptual problems of beneficial ownership and the corporate veil
Conceptual problems of beneficial ownership in respect of agents and nominees
Concerns about VAT in Nigeria's oil and gas sector
Conduct unbefitting : solicitors, the SRA and tax avoidance
Considered revelations
Consistency of ECJ case law : formal requirements in VAT matters
Constructive knowledge and FBAR penalties : does merely filing a form 1040 suffice to establish "willfulness"?
Consumptiebelastingen : keuzes in kaart
Continental drift : tax tectonics
Controlled foreign corporations' distributions were not qualified dividend income
Convention on mutual administrative assistance in tax matters : an effort to curb tax evasion and money laundering
Cooperative compliance
Cooperative compliance in Austria
Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Corporate residence
Corporate tax changes implementing the EU Anti-Tax Avoidance Directive (2016/1164) and other developments
Corporate tax transparency reporting and Benford's law
Corporate transactions : a review of common tax reliefs
Corresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model
Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
Country-by-country reporting : een tussenstand
Country-by-country reporting reaches Uruguay
Critical insights into the tax regime applicable to a transfer of a business by an "Italian permanent establishment" in exchange for shares of the transferee
Croatia launches mini tax reform
Cross-border enforcement of tax debts: trustee issues in the UK and offshore
Cross-border mobility of individuals and the lack of fiscal policy coordination among jurisdictions (even) after the BEPS project
Cross-border sales : where's the market jurisdiction?
Crunch time
Current and recurring issues with taxing financial services under VAT
Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 1
Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
Customs valuation and import VAT
Customs valuation and transfer pricing - a China perspective (part 1)
Cyprus rolls out Anti-Tax Avoidance Directive
DBA-Politik im Lichte des Multilateralen Instruments und des OECD-Musterabkommens 2017 = Tax treaty policy considerations in light of the Multilateral Instrument and the OECD Model Tax Convention 2017
DEMPE functions and the RACI concept : more clarity or confusion ahead?
Daimler's intercompany payments aren't 'taxes'
Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
Das Doppelbestrafungsverbot im Steuerrecht
Das EU-Besteuerungsstreitbeilegungsgesetz im Überblick
Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Das EU-Meldepflichtgesetz zur Umsetzung der DAC 6 = The European Reporting Obligation Act implementing DAC 6
Das Umsatzsteuerrecht im Königreich Saudi-Arabien : das neue Umsatzsteuergesetz und die Ausführungsbestimmungen im Überblick
Das Verfahrensrecht bei der Kapitalertragsteuer
Das neue Digitalsteuergesetz 2020
Das neue Doppelbesteuerungsabkommen mit Großbritannien = The new tax treaty with the United Kingdom
Das neue Doppelbesteuerungsabkommen mit Japan = The new tax treaty with Japan
Das neue EU-Besteuerungsstreitbeilegungsgesetz (EU-BStbG) = The new European Tax Dispute Resolution Act
Data analytics shows the way to progress in international tax enforcement
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
De CCCTB - een Europees voorstel met vergaande gevolgen voor Nederland
De Nederlandse implementatie van ATAD2 : het consultatiedocument
De confiscatoire of excessieve belasting : iudex non calculat?
De invoering van CFC-wetgeving in het WIB 1992 : een praktische benadering van een overbodige bepaling opgelegd door Europa
De jacht op buitenlands vermogen, anno 2018
De nieuwe EBITDA-interestaftrekbeperking
De smartrobot in de wereld van het fiscale recht : bedrijfsmiddel of belastingbetaler?
De toekomst van de Europese btw - the time is now
De toekomst van de btw bij e-commerce : heffing via platforms
Dealing with double taxation
Debt funds and the tax headwinds
Debt push-downs in times of BEPS Action 4 and the ATAD
Definitive VAT regime : ready for the next step?
Denmark - Microsoft and a landmark transfer pricing ruling
Denying tax amortization for goodwill in corporate restructuring - a controversy surrounding the scope of intangibles
Der Einsatz von Mediation im abgabenrechtlichen Verfahren : Utopie oder Modell für die Zukunft?
Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
Der Nichtansatz oder falsche Ansatz einer Forderung in der Betriebsaufgabebilanz - Bilanzberichtigung oder nachträgliche Einkünfte?
Der Principal Purpose-Test : der nächste Schritt zur Verhinderung von Abkommensmissbrauch
Der Steuerstandort Schweiz 2018 : Reform des Unternehmenssteuerrechts erneut im Fokus
Der blinde Bergsteiger : vom Sportler zum Unterhaltungskünstler? = The blind climber : from sportsman to entertainer?
Der debt push-down in der Schweizer Rechtsprechung : eine Analyse der Judikatur zum Debt push-down als Folge eines Leverage-Buy-Out (LBO) und mögliche Auswirkungen auf die Praxis
Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions
Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties
Design choices for unilateral and multilateral foreign minimum taxes
Designing a general anti-avoidance rule for the East-African Community - a comparative analysis
Destination-with-credit formula : a simple add-on that would make the CCCTB more resilient in the face of tax competition and tax planning
Deutsche Quellensteuern und der Brexit : Änderungen der Entlastungsansprüche oder Erstarken der DBA?
Developing a regulatory framework for the taxation of virtual currencies
Developing a uniform understanding of income classification : everyone's business? - a review of business income and the criterion of asset management in tax treaty interpretation
Development Securities plc and others v Revenue and Customs Commissioners : [2019] UKUT 169 (TCC)
Developments on the digital economy front : progress or regression?
Devolución de retenciones por el impuesto sobre la renta de no residentes a instituciones de inversión colectiva extranjeras : análisis de la STS de 5 de diciembre de 2018, rec. núm. 129/2017
Did Nike benefit from illegal State aid?
Die "Quick Fixes" der Europäischen Kommission - Teil 1 : Aufnahme einer Regelung für innergemeinschaftliche Konsignationslagergeschäfte in die MwStSyst-RL
Die "Quick Fixes" der Europäischen Kommission - Teil 2 : Regelung für innergemeinschaftliche Reihengeschäfte sowie verschärfte Voraussetzungen für die Steuerfreiheit innergemeinschaftlicher Lieferungen
Die Befreiungsbestimmungen bei der ImmoESt
Die Besteuerung von Arbeitnehmern bei Dreieckssachverhalten : Grenzgänger zwischen Dreifachbesteuerung und weißen Einkünften
Die Besteuerung von Diplomaten und die Problematik der Hauptwohnsitzbefreiung = The taxation of diplomats and the question of residency exemption
Die Betriebsaufgabe einer Mitunternehmerschaft
Die Entscheidungen des BFG und des VwGH im Jahr 2018 in den Bereichen der Arbeitnehmerveranlagung
Die Gegenleistung bei der Einbringung aus Perspektive des Gesellschaftsrechts : Kleiner Anwendungsbereich für die freie Festsetzung
Die Gesetzentwürfe zum Brexit aus umwandlungssteuerlicher Sicht : der Austritt Großbritanniens - geordnete Abspaltung oder Konfusion?
Die Grenze der Vorteilhaftigkeit des Hälftesteuersatzes iZm Immobilien des Altvermögens
Die Grenzgängerregelung in deutschen Doppelbesteuerungsabkommen : DBA vs. fiktive unbeschränkte Steuerpflicht
Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei Privatstiftungen
Die Paragr. 10a KStG-VO zur Hinzurechnungsbesteuerung und zum Methodenwechsel im Überblick
Die Reziprozität von Einkommens- und Grundstückgewinnsteuer im Lichte praktischer Steuerplanung sowie verfassungsrechtlicher Besteuerungsvorgaben
Die Rückzahlung österreichischer Abzugsteuer nach dem Jahressteuergesetz 2018 = Reimbursement of Austrian withholding tax according to the Annual Tax Act 2018
Die Umsetzung der ATAD-Richtlinie in Luxemburg : Auswirkungen auf typische Steuergestaltungen
Die Umsetzung des MLI in Österreich, Deutschland, der Schweiz und Liechtenstein = The implementation of the MLI in Austria, Germany, Switzerland, and Liechtenstein
Die Zinsschranke - wie geht es weiter? = Interest limitation rule - what are the next steps?
Die belgische Excess Profit-Regelung ist keine steuerliche Beihilfe : EuG, Urteil v. 14.2.2019 - Rs. T-131/16 und T-263/16
Die einkommensteuerliche Behandlung von Pensionsabfindungen an "Grënzgänger"
Die ertragsteuerliche Behandlung des auf Schulderlässen basierenden Gewinns
Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
Die unendliche Geschichte geht weiter : (Keine) Rechnungen und (trotzdem) Vorsteuerabzug : Neueste Entwickelung kurz zusammengefasst
Die österreichische Einfuhrumsatzsteuer : Grundlagen, Mängel und Lösungsvorschläge
Die österreichische Privatstiftung als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian Private Foundation as beneficial owner of U.S. securities income
Digital Services Tax : lood om oud ijzer?
Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
Digital services - tax implications (part 1)
Digital services - tax implications (part 2)
Digital services - tax implications (part 3)
Digital services - tax implications (part 4)
Digital services tax : a critical analysis and comparison with the tax system
Digital services taxes and internation equity : a tribute to Peggy Musgrave
Digital tax : the loose thread unravels
Digital taxation lessons from Wayfair and the U.S. states' responses
Digitalization in a broader tax perspective
Direction of travel for VAT collection in a digital era
Direkte Rückerstattung irrtümlich bezahlter und entrichteter Umsatzsteuer in der Insolvenz des Leistungserbringers : Gedanken zur EuGH-Rechtssache Tibor Farkas
Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
Discretionary treaty benefits and the unbearable absurdity of the PPT
Dispute resolution under the 2017 Multilateral tax Convention : Belgian constitutional and EU law aspects
Disputes on marketing intangibles in India compared with the recent OECD proposal : opportunity for convergence of policy objectives
Disputing denied downward transfer-pricing adjustments
Dividendi percepiti da persone fisiche e credito per imposte estere : ubi maior minor cessat
Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach
Does Italy boost international transfers of football players?
Does Nigeria's corporate income tax law on accounting statement provisions make sense?
Does a corporate tax rate cut actually increase foreign direct investment? An economic analysis
Does the Achmea case prevent the resolution of tax treaty disputes through arbitration?
Domestic partnerships and GILTI : Treasury's novel approach to this quagmire
Domestic reverse hybrids : Treasury seeks to tighten DCL rules
Domestic tax arbitration : some economic considerations
Double tax agreements - more sword than shield
Dutch court rules on deductibility acquisition and disposal costs
Dutch fiscal unity regime under EU-fire, will the regime survive?
Dutch guidance on tax integrity risk for financial institutions
Dutch tax haven blacklist impacts multinationals and funds in the Middle East
ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
EU VAT and procurement : new rules for call-off stock contracts
EU VAT quick fixes : not so quick to implement for companies
EU adopts a new anti-dumping methodology and strengthens its trade defence instruments
EU elections and EU taxation
Einfuhrumsatzsteuer in Großbritannien : HMRC warnt vor unberechtigtem Vorsteuerabzug
Einführung einer Mehrwertsteuer auf der Arabischen Halbinsel = Introduction of value added tax on the Arabian peninsula
El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls
El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (II) = The business model based on sharing goods and/or services : legal frameworks and taxation (II)
El principio non bis in idem en el ámbito tributario a tenor de la reciente jurisprudencia del TEDH y el TJUE = The principle of ne bis in idem in the tax field according to the recent jurisprudence of the ECHR and the CJEU
Electronic marketplaces may be held liable for German VAT - new rules entered into effect on 1 January 2019
Eli Lilly completes highly successful split-off
Emerging perspectives on the evolving arm's length principle and formulary apportionment
Empresas en participación y grupos a efecto del Impuesto sobre el Valor Añadido = Joint venture and VAT group
Ensuring appropriate treaty relief for collective investment vehicles
Entstrickung durch Verlegung einer Kapitalgesellschaft in ein Drittland : Körperschaftsteuerbefreiung im Blickpunkt
Entwicklungen im Europäischen Steuerrecht im zweiten Halbjahr 2018 : zu den Vorhaben des österreichischen EU-Vorsitzes und der EU-Kommission
Equalization taxes and the EU's digital services tax
Ermäßigter Umsatzsteuersatz bei Dinner-Shows? = Reduced VAT rate for dinner shows?
Erstattung von Abzugsteuern und Beantragung von Befreiungsbescheiden bei Arbeitskräfteüberlassung : Elektronische Vorausmeldung nunmehr verpflichtend
Ertragsteuerliche Behandlung von Wandeldarlehen : Steuerpflichtiger Tausch auf Gesellschafterebene und steuerpflichtige Betriebseinnahme auf Gesellschaftsebene?
Ertragsteuerliche Betrachtung von Gewinnausschüttungen einer Kapitalgesellschaft und deren Auswirkungen in der Sphäre der Gesellschaft und ihrer natürlichen Gesellschafter
Erweiterung der beschränkten Steuerpflicht bei Veräußerung von Anteilen an Immobilienkapitalgesellschaften : Probleme und zukünftige Entwicklung
Es necesaria la transformación del sistema multilateral y su institución central, la OMC = The Multilateral System and the WTO
Estrategias para impulsar el cumplimiento tributario en las pymes : entre confianza legítima y buena fe en los sistemas sancionadores italiano y español
EuGH kippt deutsche Wegzugsbesteuerung im Verhältnis zur Schweiz
Europese verkiezingen, belastingen en democratisering
Ex post facto considerations in transfer pricing of hard-to-value intangibles : practical and methodical issues with the HTVI approach
Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard
Exit tax in the Slovak Republic
Expanding access to administrative data : the case of tax authorities in Finland and the UK
Expatriation and compliance : how to effectively leave the U.S. behind
Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs
Extending German nonresident income taxation to disposals of real-property-rich corporations
Extracting the digit : recent UK reforms and new proposals for taxing the digital economy
Eén regeling voor de CFC-maatregel, herwaarderingsverplichting en niet-kwalificerende beleggingsdeelneming
Fair exchange?
Faulty follower
Federal proposed section 951A GILTI regulations have state tax implications
Finance Act 2018 : enter the exit tax
Finance Act 2019 Notes
Financial constraints and firm tax evasion
Financial institutions adapt to tax transparency
Firm take-up of a corporate income tax cut : evidence from Vietnam
Fiscale getijden : hoe en waarom directe en indirecte belastingen opkomen en weer neergaan
Fiscale staatssteun : hoe soeverein zijn de lidstaten nog?
Five core problems in the attribution of profits to permanent establishments
Flexing muscles
Flow-through holding companies in light of the Parent-Subsidiary Directive : the thin line between tax planning and tax abuse
Folgerechtsvergütungen bildender Künstler sind nicht umsatzsteuerbar : EuGH verneint das Vorliegen eines Leistungsaustauschs
Foreign pension funds : selected treaty issues
Foreign trust recognition by Latin American countries - revisited
Foreign-derived intangible income deduction prop. regs. offer opportunities
Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
Formation of European Commission to affect EU tax policy
Forming financial intermediaries into a fifth column : the OECD MDRs for CRS avoidance
Forward France
Fowler v HMRC : an outside view
Fowler v HMRC : divers yet again
Fowler v Revenue and Customs Commissioners : [2018] EWCA Civ 2544
Fowler v. HMRC and the murky waters of treaty interpretation
Fowler v. HMRC and the murky waters of treaty interpretation
France and Germany publish common position paper on Common Corporate Tax Base
France taxes the digital economy
France's digital services tax
France's digital services tax goes ahead

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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.