residence
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residence
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- "Liable to tax" and company residence under tax treaties
- "Place of effective management" : test of corporate residency redefined
- "Residence" and "domicile" in French income tax law
- "Residence" in tax treaty law - a recent court decision = Die Ansässigkeit im Recht der DBA - eine Gerichtsentscheidung
- "State of residence" may as well be "state of source" - there is no contradiction
- "Tijdelijk" in het verdrag Nederland/Duitsland
- "Triangular case" - DBA-Dreieckskonflikt bei Mehrfachansässigkeit eines Grenzgängers : BFH, Beschluss vom 4. 11. 2014 - I R 19/13
- 'PE or not to be' - taxing the online activities of foreign companies in Israel
- 'Send a strong man to England - capacity to put up a fight more important than intimate knowledge of income tax acts and practice' : Australia and the development of the dominion income tax relief system of 1920
- 1988 U.S. estate and gift tax changes : tax rates on foreign investors can reach 55 percent
- 1988 and new year taxation issues for 1989
- 2006 amendments to Mexico's Federal Tax Code
- 2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
- 2008 OECD Model : place of effective management - what one can learn from the history
- 30th annual conference of the USA branch of the International Fiscal Association, March 7-8, 2002, Washington
- 56th Congress of the International Fiscal Association : Oslo, August 25-30, 2002
- A 'PE' problem
- A French affair
- A and another v Portuguese Treasury : Case no 068/09
- A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
- A battle for the revenue between giants : the Apple case
- A bird's-eye view of the Indian tax system
- A commentary on Hong Kong's tax treaties
- A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
- A detailed look at Canada's proposals for corporations continuing into Canada
- A distinct break
- A dupla residência das sociedades à luz das convenções de dupla tributaçao
- A fresh look at taxation in India
- A global pandemic Covid-19 : the UK tax consequences of restrictions on movement and how the costs of ongoing government support will be funded by UK taxpayers in the long term
- A guide for the Canadian resident emigrating to the United States
- A guide to Florida international business and investment opportunities
- A guide to taxation for U.S. citizens living in Canada
- A helping hand
- A little known fact
- A matter of definition : foreign and domestic taxpayers
- A multidimensional analysis of the concept of 'place of effective management' in India : a panacea to the double taxation conundrum?
- A new form of test
- A new three-tier proposal for determining corporate residence based principally on individual residence
- A paradigm shift of residence rules
- A path for Caribbean jurisdictions after Pillar 1 and 2
- A primer on the new U.K. non-dom rules
- A pyrrhic victory
- A question of residence
- A residência no direito internacional fiscal: do abuso subjectivo de convenções
- A simple regulatory fix for citizenship taxation
- A special relationship
- A splitting headache?
- A summary of the UK pre-budget report 2007
- A tale of two countries (or more)
- A tax treaty perspective : special issues
- A valuable inheritance
- A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
- Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
- Abkommensrechtliche Ansässigkeit von steuerbefreiten Investmentfonds und anderen steuerbefreiten Rechtsträgern : BFH, Urteil vom 6. 6. 2012 - I R 52/11
- Access to treaty benefits
- Accumulation trusts and double tax conventions
- Achieving tax-free capital gains by changing residence
- Across the pond
- Addy v Commissioner of Taxation : [2019] FCA 1768
- Addy v Commissioner of Taxation : [2020] FCAFC 135
- Administrative aspects of the application of tax treaties
- Advising the wealthy client : a handbook for working with the ultra wealthy
- Afschaffing van de vestigingsplaatsfictie: een heidens voornemen?
- Aftrek hypotheekrente : de buitenlandse eerste eigen woning getoetst aan het EG-verdrag
- Agevolazioni fiscali e "libertà fondamentali" : i criteri di collegamento all'imposizione nella giurisprudenza comunitaria
- Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
- All the world's a stage
- Allchin v R : 2005 TCC 476
- Alleinverdienerabsetzbetrag bei Familienwohnsitz im Ausland?
- Alternative approaches to address the (yet to be defined) treaty shopping phenomenon
- Alternative taxation regimes for new tax residents
- An IR20 sunset
- An analysis of Kenya's transfer pricing regime
- An analysis of Panama's income tax treaties
- An analysis of the Dutch AG's opinion on Renneberg
- An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
- An analysis of the new residence requirements
- An argument of substance
- An introduction to the benefits of establishing residence in the UK for non-domiciled individuals
- An overview of Canadian taxation of e-commerce
- An overview of Israel's proposed tax reform
- An overview of Jersey's tax regime
- An update - almost there
- Analysis of the first U.S.-Chile income tax treaty - part 1
- Anspruch auf Zuzugsbegünstigung nur bei Antrag innerhalb der Sechsmonatsfrist? Antragsfrist in der ZBV 2016 nicht durch das Gesetz gedeckt
- Ansässigkeit und Vermeidung der Doppelbesteuerung nach Abkommensrecht
- Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 1
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 2
- Ansässigkeitsfiktion bei deutscher Staatsangehörigkeit in Erbschaft- und Schenkungsteuerfällen : Anmerkungen zur "Fünf-Jahres-Regel" in DBA-Staaten
- Antipodean trusts
- Anwendung des Paragr. 8b Abs. 7 KStG auf Finanzunternehmen aus Drittstaaten
- Anwendung des deutsch-sowjetischen Doppelbesteuerungsabkommens vom 24. November 1981. Wohnsitzbescheinigungen, Bescheinigungen über die öffentliche Förderung von Künstlern und Sportlern sowie Verfahren bei Inanspruchnahme von Steuervergünstigungen bzw.-erstattungen in der Russischen Föderation
- Análisis de los criterios de determinacián de la residencia fiscal de las personas que principalmente obtienen sus rentas a través de plataformas online
- Appellant v Commissioner for the South African Revenue Service : Case No 12158
- Applying Canadian Residency Rules to Americans - Stephens v. M.N. R
- Are residence and domicile rules about to change in the UK?
- Armonización fiscal y aproximación de los sistemas fiscales
- Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01
- Around the world in 73 days
- Art. 2.6 Wet IB 2001 en inwonerschap voor verdragen
- Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
- Art. 4 OESO-Modelverdrag : law, laws en de tweede volzin
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
- Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
- Article 15(2) of the OECD Model and the international hiring-out of labour: new criteria required?
- Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers
- Article 16 of the OECD Model Convention : history, scope and future
- Article 4(3) of the OECD Model Convention : an inconvenient truth
- Article 8 of the OECD Model lags behind international business
- Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
- Aspectos internacionales de la tributación argentina : estudio teórico-práctico
- Aspects not covered by the Consultative Document on residence
- Asset protection naar Zwitsers vennootschapsrecht, de Elsevier constructie
- Aufenthalts- und Niederlassungsrecht
- Ausgewählte Änderungen im Körperschaftsteuergesetz und bei Umgründungen durch das StRefG 2020
- Ausmass der erweitert beschränkten Steuerpflicht bei Termingeschäften - Verhältnis von Paragr. 34d Nr. 8 Buchst. b) und Paragr. 23 Abs. 1 Nr. 4 EStG
- Aussensteuergesetz : Kommentar
- Australia overhauls international tax system in 2003-2004 budget
- Australia's proposal to reform company tax residence : legal fictions approaching truth?
- Australia's residency rules for companies and partnerships
- Australian residence : time to change the rules?
- Australian residence and source rules and the implementation of the multinational anti-avoidance law and the diverted profits tax
- Austria: tax planning for incoming professional team sports players
- Auswanderung - die neue "erweiterte beschränkte Steuerpflicht"
- Auswirkungen der geänderten BFH-Rechtsprechung zum Progressionsvorbehalt in Wegzugs-, Zuzugs- und Doppelwohnsitzfällen
- Authorities take corporate residency win
- Authorities target captive real estate funds
- Automatic exchange : OECD CRS implementation
- Außensteuergesetz
- Avoiding the pitfalls when becoming a US tax resident
- BEPS Action 2 : trusts as hybrid entities
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- Bahamian residence : a serious planning option
- Befreiungsmethode mit Progressionsvorbehalt auch im Quellenstaat? = Exemption method with progression proviso also in the source state?
- Belastingvoordelen van de grensoverschrijdende economisch actieve EU-persoon : een onderzoek naar de behoefte aan en de mogelijkheden van het minimaliseren van fiscale belemmeringen van het vrije personenverkeer in de Europese interne markt
- Belgian income tax law : principles and practice
- Belgium : international transfers of professional football players
- Belgium and Luxembourg consider physical presence change in double tax treaty
- Belgium v PDV and another : F.19.0021.F/1
- Belgium, Switzerland, the Netherlands, Turkey : international transfers of professional football players : a comparative tax approach
- Belgium: tax planning for incoming professional team sports players
- België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 1
- België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 2
- Beneficial ownership
- Beneficial ownership and the contractual obligation of an interposed company to pass on income
- Beneficiaries of the Canada-Hong Kong double taxation agreement
- Beneficios fiscales de los rendimientos obtenidos por los trabajadores desplazados = Tax benefits of income obtained by displaced workers
- Beng Tan v Commissioner of Taxation : [2016] AATA 1062
- Berücksichtigung ausländischer Verluste im Quellenstaat nach Gemeinschaftrecht = Deductibility of foreign losses in the source state according to EC law
- Beschränkte Steuerpflicht ausländischer Prominenter - kritische Analyse der aktuellen Rechtslage : Welches Steueraufkommen steht dem deutschen Fiskus international zu?
- Beschränkte Steuerpflicht und Gleichheitssatz
- Beschäftigung ausländischer Personen in Bulgarien = Foreign employees in Bulgaria
- Besluit van 22 januari 1996 (No. DG096/0691). Diverse aspecten van de verplaatsing van de feitelijke leiding van een naar Nederlands recht opgericht lichaam
- Besteuerung beschränkt steuerpflichtiger Arbeitnehmer im Wohnsitzstaat : EuGH-Urt. v. 12. 12. 2002 - Rs. C-385/00 F.W.L. de Groot gegen Staatssecretaris van Financiën
- Besteuerung der Grenzgänger - Niederlande. BFH, Urteil vom 27.7. 1994
- Besteuerung und Rechnungslegung der ausländischen Kapitalgesellschaft mit inländischem Verwaltungssitz : Dargestellt am Beispiel einer englischen private limited company
- Besteuerung und nationale Standortwahl
- Besteuerung von Auslandsbeziehungen
- Besteuerung von Dividenden als Sonderbetriebseinnahmen nach dem DBA Spanien 1966 : BFH, Urteil vom 21. 1. 2016 - I R 49/14
- Besteuerung von Gastprofessoren, Auslandslehrern und ausländischen Studenten
- Besteuerung von grenzüberschreitend agierenden privaten Militär- und Sicherheitsfirmen : Grundlagen und aktuelle Fragen
- Besteuerungsfragen bei Auslandseinsätzen von Ingenieuren und Führungskräften in China : FG Köln, Urt. v. 30.3.2002 - 10 K 5152/97
- Beyond tax treaties : status of forces and USAID agreements
- Black v R : 2014 TCC 12
- Board of Inland Revenue's comments on "Company residence" and "Tax havens and the corporate sector"
- Board of taxation issues position paper on foreign source income
- Booth : residence, domicile and UK taxation
- Booth : residence, domicile and UK taxation
- Booth : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Borax Europe Ltd v General State Administration : recurso no 1933/2011
- Bosättning/hemvist i Sverige enligt intern rätt och skatteavtal
- Bouanich v Skatteverket : case C-265/04
- Bowled by a googly
- Brazil adopts thin capitalisation rules
- Brazil's enduring income tax exemption for nonresident heirs and donees
- Brevi note sul trasferimento di sede all'estero
- Brevi riflessioni suul concetto di residenza fiscale di societa ed enti nel diritto interno e convenzionale
- Brexit relocation : immigration and tax considerations
- Brexit y libertad de establecimiento : aspectos fiscales, mercantiles y de extranjería
- Britain alone! The implications and consequences of United Kingdom exit from the EU
- Brussels IV regulation
- Budget/FB : residence and domicile - part 1: post Finance Bill 2009 - foreign domiciliaries
- Budget/FB : residence and domicile - part 2: post Finance Bill 2009 - residence, domicile and the remittance basis
- Buitenlandse rechtspersonen in Nederland
- Bundesabgabenordnung : Kommentar
- Business and investment in Saint Lucia
- Bywater Investments Ltd and others v Commissioner of Taxation, Hua Wang Bank Berhad v Commissioner of Taxation : [2016] HCA 45
- Bywater Investments Ltd and others v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation : [2015] FCAFC 176
- C'est la vie!
- CFC rules for individuals in effect 1 January 2022
- CGT : resident, non-resident and PBO trust beneficiaries [part 1]
- CGT : resident, non-resident and PBO trust beneficiaries [part 2]
- CJEU finds Greek inheritance tax exemption incompatible with TFEU
- CJEU rejects challenges to German taxation of insolvency benefits
- COVID-19 y fiscalidad internacional : las primeras recomendaciones de la OCDE
- CRS allows taxpayers to avoid detection as loopholes remain
- Can special attraction regimes lead to treaty residence?
- Can the digital economy debate improve the taxation of international shipping profits?
- Canada Revenue Agency continues to chase departing residents
- Canada signs new tax treaty with Ireland
- Canada's response to international tax issues raised by COVID-19
- Canada-U.S. tax treaty expatriation rule
- Canadian domestic law provisions and Canadian tax treaties dealing with the income of trusts
- Canadian residents leaving Canada - recent jurisprudence
- Canadian taxation of branches and subsidiaries of foreign enterprises
- Canadian taxation of nonresident individuals
- Canadian taxation of trusts
- Capital gains tax implications of an individual becoming non-UK resident
- Capital gains taxation in Kazakhstan
- Careful consideration
- Caribbean economic nationality programs remain under scrutiny
- Caribbean tax treaties create unique opportunities for foreign investment
- Cartesio (case C-210/06)
- Cartesio : a step forward in interpreting the EC freedom to emigrate
- Case Note : Commissioner of Inland Revenue v MW Diamond : residence and permanent place of abode in New Zealand
- Case X v. Staatssecretaris van Financiën : fractional allocation of personal and family tax benefits for EU resident individuals with multi-state income
- Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?
- Case study : on possible double taxation and other problems affecting the free movement of persons and capital within Europe resulting from inheritance tax, illustrated by the example Germany/Spain
- Casenote : information-gathering powers of the Commissioner
- Casuïstiek internationaal belastingrecht
- CbC reporting and measuring effective tax rates
- Celtic complexities
- Central management and control and the Bywater case : a quantum leap or clarification of the status quo?
- Change of individual's residence within EU : the 'tax residence' issue as a possible obstacle from an Italian perspective
- Change of residence by natural persons in the light of the EC freedoms
- Change of tax residence : the French rules
- Change to Irish anti-avoidance rule on residence
- Changed HMRC interpretation of the residence articles in 16 double taxation agreements
- Changes ahead for Norwegian corporate residency rules
- Changes in the Internationalization Decree regarding PE's of non-resident entities and possible implications on source taxation of "notional income"
- Changes to residency, domicile and tax in the UK
- Chez wealthy
- Chinese tax system : identifying planning traps and opportunities
- Cinderella can go to the ball
- Civil law and common law perspectives : a view from the left
- Claiming treaty benefits in China by HK tax resident companies
- Clarke's offshore tax planning
- Code fiscal du Burkina Faso (A jour de 31 mars 2010)
- Come in number 42
- Coming to America : the ugly head of the 'throwback tax" - the nonresident alien cum resident as beneficiary of accumulated income
- Coming to America : when does tax residence begin?
- Coming to Australia : will you be a resident?
- Companhia Vale do Rio Doce v National Treasury : Special Appeal No 1.325.709 - RJ (2012/0110520-7)
- Company residence
- Company residence
- Company residence
- Company residence : a consultative document
- Company residence : effective management of Netherlands Antilles company
- Company residence : four cases
- Comparative fiscal federalism
- Comparative income taxation : a structural analysis
- Comparative tax approach of major European leagues
- Competing for business
- Complete distributive rules and the single tax principle : a review of recent Italian case law
- Conflict of law rules on companies in the EU
- Conflicts of attribution of income involving trusts under the OECD Model Convention : the possible impact of the OECD Partnership Report
- Conflicts of qualification and employer issues (art. 15 (2) (b) and (c) OECD MC)
- Conflicts of qualification and residence (art. 1 and 4 OECD MC)
- Conflicts of qualification in tax treaty law
- Considerazioni di ordine sistematico sulla presunzione di residenza in Italia delle società holding estere
- Considerazioni in materia di perdita e acquisto della residenza in corso d'anno
- Considerazioni in tema di applicabilità delle nozioni tradizionali di residenza e stabile organizzazione alle nuove realtà telematiche
- Considered revelations
- Contribution à l'examen des critères relatifs à la domiciliation fiscale des personnes physiques
- Controlled foreign company legislation, corporate residence and anti-hybrid arrangement rules
- Convention Franco-Italienne du 29 Octobre 1958 : dans la mesure où le domicile fiscal ne peut être déterminé par réference aux critères du foyer permanent d'habitation ou du lieu de séjour principal, le contribuable doit être réputé avoir eu son domicile fiscal dans l'État dont il possédait la nationalité
- Convention Franco-Monégasque. Justification du domicile à Monaco
- Conventions fiscales internationales. Définition du domicile ou de la résidence. Conventions entre la France et l'Iran et entre la France et les Etats-Unis. Critères de détermination du lieu de la résidence. Foyer d'habitation. Centre des intérêts vitaux. Liens personnels et économiques
- Conventions fiscales internationales. Impôts sur les revenus. Résidence et domicile fiscal. Convention franco- américaine. Ecrivain ayant son foyer d'habitation en France et éditant aux Etats-Unis
- Cool for cats
- Coronavirus checklist
- Corporate closedown
- Corporate migrations to Ireland
- Corporate mobility : Belgium as a gate to the European Union
- Corporate residence
- Corporate residence
- Corporate residence
- Corporate residence
- Corporate residence
- Corporate residence : has Esquire Nominees stood the test of time?
- Corporate residence and international taxation
- Corporate residence in common law : the origins and current issues
- Corporate residency in Australia : back to the future?
- Corporate services providers beware : Israel targets offshore companies
- Corporate tax law: structure, policy and practice
- Corporate tax residence : a hidden risk
- Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017
- Corporate tax residence in civil law jurisdictions
- Corporate taxation in Barbados
- Corporations to win from government tax plans
- Council of State Case 1445/2016
- Counting the days is not enough
- Court enforces exchange of information request in respect of a non-taxpayer
- Covered expatriate subject to U.S. tax
- Cross border divorce
- Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
- Cross-border mobility of individuals and the lack of fiscal policy coordination among jurisdictions (even) after the BEPS project
- Cross-border tax and asset protection perspectives on Chinese private investment in Australia
- Cross-border tax issues of pensions
- Cross-border trading in shares or participations in Spanish collective investment institutions: new regime for accreditation of residence and provision of information
- Crossing the pond
- Current tax law problems for corporations
- Cyber (tax) planning - from an Italian perspective
- Cyprus: tax planning for incoming professional team sports players
- Código Tributario
- Da tributação das empresas controladas e coligadas
- DaimlerChrysler India Private Ltd v Deputy Commissioner of Income Tax : ITA No 968/PN/03
- Darf im internationalen Steuerrecht noch differenziert werden?
- Das "Urban Maintenance and Construction"-Gesetz in China : Neuerungen zum 1.9.2021 bei der Städtebausteuer und Auswirkungen auf die Praxis
- Das DBA-Gespenst bei der Organschaft
- Das Ende der schwedischen Steuerflucht nach Österreich = Tax motivated immigration of Swedes to Austria is put to an end
- Das französische Finanzgesetz 2020 : Überblick über die bedeutendsten neuen Steuervorschriften für deutsche Investoren
- Das portugiesische NHR-Steuerregime für Zuzügler : eine Beurteilung aus deutscher Sicht
- Das van Hilten-Urteil des EuGH und die (Un-)Anwendbarkeit der Wegzugsbesteuerung im Verhältnis zu Drittstaaten
- Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
- David Beckham donating his salary to charity: what are the tax applications?
- De (al dan niet) doorwerking van woonplaatsficties in dubbelbelastingverdagen
- De 2017-wijzigingen in het OESO-Modelverdrag voor scheep- en luchtvaartondernemingen: de wind in de rug?
- De Europese NV en de Nederlandse vennootschapsbelasting
- De Europese vennootschap, een keizer met of zonder kleren?
- De Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie : case C-9/02
- De aanmerkelijkbelangregeling in internationaal perspectief : de exitheffingen en de vestigingsplaatsficties in het licht van de nationale regeling, belastingverdragen, BRK en het EG-recht
- De additionele inwonereis in het verdrag met de Verenigde Staten: HR 4 december 2009, BNB 2010/177
- De afgifte van woonplaatsverklaringen bij dubbele vestigingsplaats
- De fiscale eenheid met een buitenlandse dochtermaatschappij
- De grensoverschrijdende fiscale eenheid en belastingverdragen; niets nieuws onder de zon? Beschouwing naar aanleiding van HR 3 februari 2012, 10/05383, BNB 2012/126
- De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers : een onderzoek naar de Schumacker-rechtspraak van het Hof van Justitie en woonplaatsonafhankelijke belastingheffing naar draagkracht in de Europese Unie
- De jacht op buitenlands vermogen, anno 2018
- De keuzeregeling voor binnenlandse belastingplicht : facelift noodzakelijk?
- De keuzeregeling voor binnenlandse belastingplicht: innovatie of gevaarlijke noviteit?
- De rechtsgang bij de woonplaatsverklaring
- De reikwijdte van de vestigingsplaats-fictie in art. 2, vierde lid, Wet Vpb. 1969 en art. 1, derde lid, Wet Div.Bel. 1965
- De stichting en vereniging als inwoners voor toepassing van belastingverdragen
- De toepassing van Art. 16 Wet IB 1974 in verdragssituaties; zo moeder, zo zoon
- De vaststelling van de vestigingsplaats van lichamen
- De vestigingsplaats van vennootschappen : Enige privaatrechtelijke en fiscaalrechtelijke aspecten
- De vestigingsplaatsfictie in de dividendbelasting : een achterhaald concept?
- De vestigingsplaatsfictie in de vennootschapsbelasting
- De vestigingsplaatsficties en de exitheffingen in de inkomstenbelasting
- De vestigingsplaatsficties in de IB, de Vpb en de dividendbelasting
- De vestigingsplaatsficties in de IB, de Vpb en de dividendbelasting : bespreking van het rapport van de Commisie Preadvies Vestigingsplaatsficties
- De woon- en vestigingsplaats in de BTW
- De woonplaatsbepaling in het verdrag met Zwitserland nader beschouwd
- De woonplaatsverklaringen bij dubbele vestigingsplaats
- De zaak Hiddink : buitenspel of fiscaal overspel?
- Deemed Italian tax residence for foreign holding companies
- Defensive moves
- Deferral possibilities
- Defining controlled foreign companies : changes ahead for Kazakhstan?
- Defining tax residency in Greece
- Definitely maybe?
- Definition of Scottish taxpayers
- Degree of influence : Wood v Holden
- Dempsey: don't call Australia home
- Den utsträckta hemvistprincipen : reglerna om väsentlig anknytning
- Denmark gets tough on outbound corporate tax planning structures: the group taxation regime restricted, CFC rules and new corporate residence test introduced
- Departure tax - companies
- Dependent agents as permanent establishments
- Der Einfluss des Steuerrechts auf die Standortentscheidung Deutschland - Schweiz unter besondere Berücksichtigung des Doppelbesteuerungsabkommens und des Aussensteuergesetzes
- Der Steuerabzug nach Paragr. 99 EStG = Withholding tax for non-residents
- Der Umfang der erweitert beschränkten Steuerpflicht bei gewerblich tätigen Handelsvertretern, Unternehmensberatern, Fotomodellen, Sportlern und anderen umherreisenden Unternehmern
- Der Unternehmensstandort Schweiz aus der steuerlichen Sicht standortungebundener Unternehmen
- Der Unternehmensstandort Schweiz aus steuer- und aktienrechtlicher Sicht
- Der Verlustvortrag für beschränkt Steuerpflichtige nach ʹ 102 Abs. 2 Z 2 EStG = Loss carry-forward for non-resident taxpayers
- Der Wegzug im Alter aus steuerlicher Sicht: Eine lohnende Alternative? = Transfer of residence at retirement age: a profitable alternative?
- Der Wohnsitz nach Paragr. 26 BAO : Dauer der Nutzung und Standard der Wohnung = Residency according to Section 26 of the Federal Fiscal Code : duration of use and standard of the apartment
- Der deutsche Nationalbericht zum IFA-Kongress 2005 in Buenos Aires, Generalthema I : Quelle und Ansässigkeit - Neuausrichtung der Prinzipien
- Der gewöhnliche Aufenthalt (Paragr. 9 AO) des weggezogenen "aktiven Gesellschafters"
- Der gewöhnliche Aufenthalt im österreichischen Steuerrecht
- Der neue Erlass zum Aussensteuergesetz - Erweitert beschränkte Steuerpflicht bei Wohnsitz in Grossbritannien?
- Der steuerrechtliche Wohnsitz natürlicher Personen im interkantonalen Verhältnis nach der neueren bundesgerichtlichen Rechtsprechung
- Derecho fiscal internacional : temas selectos
- Des conséquences fiscales françaises et brittanniques de l'achat d'une propriété en France
- Determination of residence under France-Germany (Fed. Rep.) tax treaty
- Determination of residency of alien individuals for U.S. federal income tax purposes
- Determining residency for federal income tax purposes
- Determining residency in Bulgaria's income tax treaties
- Determining tax residency in Israel
- Deutscher Geschäftsführer einer österreichischen GmbH : Arbeits-, sozialversicherungs- und steuerrechtliche Konsequenzen
- Development Securities plc and others v Revenue and Customs Commissioners : [2019] UKUT 169 (TCC)
- Development Securities plc and others v Revenue and Customs Commissioners : [2020] EWCA Civ 1705
- Developments in the analysis of the tie-breaker rules for individuals under article 4 (1) OECD
- Developments on the Russian "deoffshorisation" initiative
- Did the ECJ go too far in Brisal (Case C-18/15)?
- Die "Repatriierung" ausländischer beschränkt steuerpflichtiger Kapitalgesellschaften durch Sitzverlegung ins Inland
- Die "Tie-Breaker-Tests" nach Artikel 4 Abs. 2 des OECD-Musterabkommens