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.
The Resource
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>
