double non-taxation
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The concept double non-taxation represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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double non-taxation
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The concept double non-taxation represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- double non-taxation
147 Items that share the Concept double non-taxation
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- "Aggressive Steuerplanung" - eine Analyse der Empfehlung der Europäischen Kommission = "aggressive tax planning" - an analysis of the recommendations of the European Commission
- "Keinmalbesteuerung" von Betriebsstätten-Gewinnen?
- 2008 OECD Model : conflicts of qualification and double non-taxation
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- Abuse and aggressive tax planning : between OECD and EU initiatives - the dividing line between intended and unintended double non-taxation
- Anson and entity classification revisited in light of Brexit : can an LLC constitute a "body corporate"?
- Ansässigkeitsbestätigung und ausländischer Besteuerungsnachweis keine Voraussetzungen für die DBA-Anwendung! = Certificate of residence and evidence of foreign taxation no preconditions for the application of a double tax treaty!
- Are the BEPS proposals compatible with EU law? Part 3
- At last, some output on the fight against double non-taxation
- Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
- Aussensteuerrechtliche Bezüge im Jahressteuergesetz 2007
- Avoidance of double (non-)taxation and art. 23 A and B paragraph 1 OECD MC
- Avoidance of double non-taxation
- Avoidance of double non-taxation and unilateral provisions in domestic law
- Avoidance of double non-taxation under the OECD Model Tax Convention
- BEPS Action 2 : hybrid mismatch arrangements
- BEPS Action 6 : tax treaty abuse
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- Begrenzung der Abzugsfähigkeit von Lizenzaufwendungen : Zusammenfassung und Problemanzeigen zum Regierungsentwurf vom 25.1.2017
- Belgium : case law on the determination of the level of a cyclist's foreign income
- Cahiers de droit fiscal international : general reports and reporters' biographies : Madrid 2016
- Complete distributive rules and the single tax principle : a review of recent Italian case law
- Conflicts of qualification in tax treaty law
- Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
- Das Ende der schwedischen Steuerflucht nach Österreich = Tax motivated immigration of Swedes to Austria is put to an end
- De voorgestelde gewijzigde Moeder-Dochterrichtlijn geeft blijk van gebrek aan visie bij de Europese Commissie
- Deeming fictions in the context of tax treaties - analyzing arguments in HMRC v. Fowler
- Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation
- Developing place of activity rules for the South African value added tax : a comparative research approach
- Die Sportlerklausel im alten DBA Deutschland-Österreich im Lichte der neuen Judikatur des BFH
- Die Umsetzung des OECD BEPS-Projektes in Deutschland
- Die Umsetzung von abkommensrechtlichen Konsultationsvereinbarungen zur Vermeidung von Doppelbesteuerung und Doppelnichtbesteuerung durch Rechtsverordnungen
- Die Vermeidung der Doppelbesteuerung und der doppelten Nichtbesteuerung als DBA-Auslegungsmaxime?
- Die Vermeidung der doppelten Nichtbesteuerung bei Einkünften aus internationalem Verkehr
- Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
- Doppelte Nichtbesteuerung eines Gewinns aus der Veräusserung einer intransparenten Personengesellschaft - Erste gerichtliche Klärung durch das FG Hamburg
- Doppelte Nichtbesteuerung im Internationalen Steuerrecht
- Doppelte Nichtbesteuerung und deutsches Sondervergütungskonzept (Paragr. 50d Abs. 10 EStG)
- Double (non-)taxation and EU law
- Double et non-imposition de TVA au sein de l'Union européenne : pistes de prévention et de solution
- Double non-taxation = Double non-imposition = Doppelte Nichtbesteuerung = Doble no imposición
- Double non-taxation and the use of hybrid entities : an alternative approach in the new era of BEPS
- Double nontaxation of real estate investments by or through Danish corporations
- Dreifache Nichtbesteuerung als Ergebnis der Anwendung von Doppelbesteuerungsabkommen = Triple non-taxation as result of the application of tax treaties
- EU and OECD : fighting against tax avoidance
- EU cross-border leasing and double non-taxation
- EU income tax law: issues for the years ahead
- Een verkenning van de grondslagen van het ne bis in idem-beginsel in het Belgisch belastingrecht
- Einkommensteuerliche Einflussgrössen der Vertragsgestaltung zwischen einer US-Partnership und einem deutschen Gesellschafter
- El multilateralismo frente a los problemas fiscales internacionales del siglo XXI
- El nuevo Convenio Multilateral : un paso adelante de la OCDE en la armonización fiscal en contra de la evasión y la elusión fiscal = The new Multilateral Agreement: a step ahead of the the OECD in fiscal harmonization against tax evasion and tax avoidance
- Elusione fiscale internazionale
- Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
- Exemption method and Community law
- Exit taxes on companies in the context of the EU internal market
- Finance Act 2018 Notes
- Fiscal policy in the EU : recent developments
- Fowler v HMRC : an outside view
- Generalthema 2: Der Begriff der Steuern im Rahmen der Regelungen zur Vermeidung von Doppelbesteuerung und von doppelter Nichtbesteuerung im Internationalen Steuerrecht
- Generalthema I : Doppelte Nicht-Besteuerung
- German tax man challenges white income tax rules
- German treaty override violates constitutional law
- Germany's exemption provision and the subject-to-tax clause
- GloBE - overriding the value creation principle as lodestone of international tax rules?
- Het belastingbegrip en de eliminatie van internationale dubbele belasting of dubbele niet-belasting - Belgisch rapport n.a.v. het 70ste IFA-congres te Madrid, Spanje (25-30 september 2016) : (The notion of tax and the elimination of international double taxation or double non-taxation)
- Hybrid entities and DTA relief : India and New Zealand approach
- Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
- Hybrid entity mismatches and the international trend of matching tax outcomes : a critical approach
- Hybrid financial instruments, double non-taxation and linking rules
- Hybrid mismatch arrangements : tax policy and compliance issues
- In search of single taxation : the twilight of an idol?
- Income tax incentives for investment
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
- International double (non-)taxation : comparative guidance from European legal principles
- International juridical double non-taxation and state aid
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International taxation of trust income : principles, planning and design
- Internationale Doppelte Nichtbesteuerung
- Interpretatie '(daadwerkelijk) belast' voor verdragsvrijstelling van beroepswielrenner : nogmaals onduidelijkheid troef ondanks nieuw cassatie-arrest
- Is ATAD a black hole? The impact on international tax planning
- L'Europe au présent! Liber amicorum Melchior Wathelet
- Liber Amicorum Luc Hinnekens
- Limit base erosion via interest deduction and others
- Lárrêt "La Costa SARL": l'éxonération des revenus d'immeubles situés en France perçus par une société luxembourgeoise
- Maatregelen tegen dubbele niet-belasting door mismatches
- McDonald's - limits on State aid control in tax ruling investigations
- Medidas contra el fraude fiscal internacional
- Modifiche alla Direttiva Madre Figlia e BEPS : un'occasione per ripensare il regime degli strumenti ibridi
- Molinos Rio de la Plata SA v Revenue Service : Administrative Files No. 34,739-I and No. 35,783-I
- Multilaterales Instrument im Kontext der Einkünfteerzielung hybrider Gesellschaften
- Nederduitse ontslagvergoedingen
- Neue Gesetzgebung zur DBA-Freistellung
- Noodzaak van internationaal fiscaal beleid als tegenwicht voor excessieve gedragingen
- OECD Report on hybrid mismatch arrangements : tax policy and compliance
- OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
- Obama FY 2016 budget : minimum tax on foreign income, other significant international tax proposals
- Pensionen im Recht der Doppelbesteuerungsabkommen
- Pioneer Hi Bred Switzerland v South Pyrenees Tax Authority : No 1101356
- President's welcome
- Prevention of double non-taxation : an analysis of cross-border financing from a German perspective
- Protocol transforms double tax agreement
- Reflections on the fight against aggressive tax planning (when the law is silent)
- Report of the proceedings of the Fifth Assembly of the International Association of tax judges (23-24 October 2014)
- Schering Colombiana SA v Nación - UAE DIAN : 25000-23-27-000-2010-00097-01 (18884)
- Shipping, inland waterways transport and air transport under article 8 OECD Model Convention
- Some observations on the 2007 communication from the Commission: 'The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries'
- Some reflections on the OECD and the sources of international tax principles
- Staatliche Eingriffe und der "ergänzte Fremdvergleich" = Government interventions and modified arm's length principle
- Subject-to-tax clause - general remarks and analysis of the Czech tax treaties
- Subject-to-tax clauses in tax treaties
- Subject-to-tax-Klauseln in der österreichischen Abkommenspraxis
- Tackling deduction and non-inclusion schemes : the proposal of the European Commission
- Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discrepancies
- Tax base erosion and profit shifting in Africa : part 1 : Africa's Response to the OECD BEPS Action Plan
- Tax treaties and double non-taxation : the case of New Zealanders investing in immovable property in South Africa
- Taxation of cross-border hybrid finance : a legal analysis
- Taxation of global business models : restore confidence in the system? A more balanced approach please!
- The BEPS Action Plan in the light of EU law: treaty abuse
- The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
- The German Model treaty : an overview
- The Germany-Ireland tax treaty and double nontaxation
- The Italian Supreme Court's decision in the ITW case : the beneficial ownership requirement and double non-taxation
- The applicability of double tax treaties to individuals benefiting from preferential tax regimes (e.g. art. 24-bis TUIR)
- The avoidance of double non taxation in the Italian double taxation conventions' framework
- The avoidance of double non-taxation in double tax treaty law : a critical analysis of the subject-to-tax clause recommended by the European Commission
- The border adjustment : what companies need to know
- The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
- The impact of CJEU case law in respect of fundamental freedoms on the interpretation of the Parent-Subsidiary Directive
- The men behind BEPS
- The new German DCL and dividend matching rules and EU law
- The new United States Model Income Tax Convention
- The notion of tax and the elimination of international double taxation or double non-taxation
- The problem of double non-taxation in the European Union : to what extent could this be resolved through a multilateral EU tax treaty based on the Nordic Convention?
- The relationship between the EU Parent-Subsidiary Directive (2011/96) and tax treaties under Italian case law : is double non-taxation always undesirable?
- The single tax principle : fiction or reality in a non-comprehensive international tax regime?
- Treaty benefits for investment vehicles in a post-BEPS world
- Triangular cases in individuals' residence transfers (Action n. 15 BEPS Action Plan)
- U.K. tax institute comments on tax evasion consultation
- Un-taxed profit between head office and permanent establishment does not constitute a criminal tax offence - a German example
- VAT on internationally traded services and intangibles - a first step toward OECD guidelines
- VAT on private use of company cars in cross-border situations : double or non-taxation?
- What is international double taxation?
- Will the EU's state aid regime survive BEPS?
- Would you like some reconstruction with your double Irish Dutch sandwich?
- Zum Beihilfecharakter von Tax Rulings : Beihilfeuntersuchung bei Abweichung von der "Norm" der internationalen Steuerplanung?
- iTax - Apple's international structure and the double non-taxation issue
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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/J0hRWuW5II8/" 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/J0hRWuW5II8/">double non-taxation</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>
