saving clause
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The concept saving clause represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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saving clause
Resource Information
The concept saving clause represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- saving clause
22 Items that share the Concept saving clause
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- A tax treaty perspective : special issues
- Access to treaty benefits
- BEPS Action 6 : tax treaty abuse
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Concept and implementation of CFC legislation
- Demystifying the saving clause and re-sourcing rules in treaties
- Die "saving clause" in der amerikanischen Abkommenspolitik und - praxis
- Die Bedeutung der Saving Clause für die Anwendung des DBA Österreich-USA
- Essays on tax treaties : a tribute to David A. Ward
- Expatriation tax : renouncing a tax treaty
- Gegenseitige Anrechnung von Steuern bei in Deutschland ansässigen US-Staatsbürgern : eine Gefahr für die künftige Abkommenspraxis?
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
- Lessons from the MLI's least popular articles
- Should states opt for the saving clause in the multilateral instrument?
- Some reflections on the 'saving clause'
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treaty case law around the globe : 2015
- The forthcoming U.S. Model Income Tax Treaty and the saving clause
- The saving clause of pending U.S.-Italy tax treaty
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Unlimited adjustments : some reflections on transfer pricing, general anti-avoidance and controlled foreign company rules, and the 'saving clause'
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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/Wl0X3Q2gXAs/" 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/Wl0X3Q2gXAs/">saving clause</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>
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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/Wl0X3Q2gXAs/" 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/Wl0X3Q2gXAs/">saving clause</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>