BEPS Project (OECD)
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- "Keine oder eine - das ist hier die Frage!" - Unterschiedicher Umgang mit der Betriebsstättenfrage in Italien und Deutschland
- "Mandatory Disclosure Rules" für grenzüberschreitende Steuergestaltungen : wohin will die OECD?
- "Tax arbitrage" with hybrid entities : challenges and responses
- "Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative
- "Vergessene" Kennzeichen im Rahmen der Anzeigepflicht für Steuergestaltungen?
- "Would the European Commission's decision on the Amazon State aid case have been different, if it had not applied the OECD 2017 Transfer Pricing Guidelines?" (An analysis of the Amazon State aid case decision in the light of the OECD Transfer Pricing Guidelines and BEPS Project)
- 'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- 2015 Canadian budget
- 2018 : a key year for transfer pricing compliance and enforcement, for companies and branches
- 2018 : the busiest tax year yet
- 2019: the eye of the storm
- 4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
- A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing
- A Thailand perspective on BEPS
- A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
- A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
- A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
- A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
- A conference on the impact of the BEPS project on business models
- A critical analysis of Indonesia's new controlled foreign company rules
- A critical evaluation of the OECD's BEPS project
- A deconstruction of the principal purposes test
- A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
- A multi-level approach to ''Treaty entitlement'' under the BEPS Project
- A multilateral interpretation of the multilateral instrument (and covered tax agreements)?
- 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
- A obrigação de divulgação de planejamentos tributários agressivos no ordenamento Brasileiro : uma análise à luz do projeto BEPS da OECD/G20
- A post-BEPS primer for boards : staying in control of transfer pricing risks
- A practical guide to the four-tiered documentation approach and contemporaneous documentation requirements in Japan for foreign multinationals
- A review of comments on the tax challenges of the digital economy
- A road map for reaching global consensus on how to tax the digitalized economy
- A roadmap for a tax on base-eroding payments
- A set of matrices to map the location of profit and economic activity of multinational enterprises
- A strategic consideration of China's measures in response to FATCA
- Abkommensrechtliche Lösung von Zurechnungskonflikten nach Art. 1 Abs. 2 OECD-MA 2017 : die sog. Transparent Entity Clause
- Abuse and economic substance in a digital BEPS world
- Acquisition financing
- Action 11: measuring and monitoring BEPS
- Action 12: mandatory disclosure rules
- Action 13: transfer pricing documentation and country-by-country reporting
- Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
- Action 14 of the OECD/G20 base erosion and profit shifting initiative : making dispute resolution more effective - did action 14 "piggyback" on the initiative?
- Action 14: making dispute resolution mechanisms more effective
- Action 2 and the Multilateral Instrument : is the reservation power putting coordination at stake?
- Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
- Action 6 : are the anti-abuse rules EU compatible?
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Action 6: preventing the granting of treaty benefits in inappropriate circumstances
- Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
- Action 8-10: aligning transfer pricing outcomes with value creation
- Action Plan on base erosion and profit shifting
- Addressing base erosion and profit shifting
- Addressing base erosion and profit shifting
- Addressing challenges in the hard-to-value intangibles guidelines
- Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
- Addressing the tax challenges of the digital economy
- Addressing the tax challenges of the digital economy, Action 1 - 2015 final report
- Advance pricing arrangements : optimal tool - optimal framework?
- Advanced issues in international and European tax law
- Afbouw van belastingontwijking
- After plastic surgery : the BEPS-proof Hungarian intellectual property regime
- Agency and commissionaire structures - is anyone left?
- Aggressive tax planning in EU law and in the light of BEPS : the EC recommendation on aggressive tax planning and BEPS Actions 2 and 6
- Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- An evaluation of BEPS Action 5
- An evaluation of the measures in Action 14 of the Action Plan of the OECD/G20 BEPS initiative intended to make dispute resolution more effective
- An important step forward : Guernsey introduces country-by-country reporting
- An octogenarian on value creation
- An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaty
- Analysis of a formulary system, part V : apportionment using a combined tax base
- Anpassung der Ergebnisse von Verrechnungspreisen an die Wertschöpfung : der G20/OECD-Abschlussbericht zu den Massnahmen 8-10 des BEPS-Aktionsplans
- Anti-BEPS measures
- Anti-BEPS measures in forum countries
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 1
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
- Antimisbruik in verdragen : dat kan specifieker!
- 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
- Arbitration under the OECD Multilateral Instrument : reservations, options and choices
- Are advance pricing agreements experiencing a renaissance as a dispute resolution mechanism in a the era following the OECD/G20's base erosion and profit shifting initiative?
- Are the BEPS proposals compatible with EU law? (part 2)
- Are the BEPS proposals compatible with EU law? Part 3
- Are the BEPS proposals compatible with EU law? [part 1]
- Are we there yet? International implementation of hybrid mismatch rules
- Argentina's comprehensive 2018 tax reform
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Arm's-length royalties in light of BEPS and Uniloc
- Around the world in 13 reports
- Artificial intelligence in the era of BEPS
- Asian voices : BEPS and beyond
- Assessing BEPS : origins, standards, and responses
- Assessing value creation for transfer pricing
- 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
- At last, some output on the fight against double non-taxation
- Attribution of profits to a permanent establishment of a company engaged in online sales of goods through a local warehouse
- Auf den Spuren des 5. Elements - die Kompatibilitätsklauseln des MLI
- Aufkommensschätzung einer Steuer auf Online-Werbung für die Bundesrepublik Deutschland
- Auslegungsfragen zum "Principal Purpose Test" (PPT) - DBA-Missbrauchsverhinderung 4.0
- Australian budget measures align with BEPS project
- Austria publishes draft regulation for implementation of transfer pricing documentation law
- Auswirkungen des Multilateralen Instruments auf das DBA-Niederlande
- Auswirkungen des OECD-Musterabkommens 2017 auf den internationalen Maschinen- und Anlagenbau = Impacts of the 2017 OECD Model Tax Convention on international engineering and construction projects
- Auswirkungen des vereinfachten OECD-Ansatzes zur Behandlung von geringwertschöpfenden Dienstleistungen
- Auswirkungen von BEPS auf die Bereiche Global Mobility und Verrechnungspreise bei Auslandseinsätzen von Mitarbeitern
- Automatischer Austausch von Finanzinformationen mit Hongkong : Auswirkungen von BEPS und Ausnahmen von den Meldepflichten der Finanzinstitute im Stadtstaat
- BEPS - base erosion and profit shifting: Besteuerungsgrundlage und Gewinnverlagerung : ein Überblick über aktuelle Entwicklungen
- BEPS - impact of hybrid and tax treaties proposals
- BEPS 2.0 en het Inclusive Framework
- BEPS : a developing country perspective
- BEPS : a transfer pricing documentation survival kit for small and medium businesses
- BEPS : an interim evaluation
- BEPS : branding stasis
- BEPS : das Multilaterale Instrument zur Umsetzung der abkommensrechtlichen Änderungsvorschläge der BEPS-Abschlussberichte
- BEPS : het einde van belastingplanning?
- BEPS : implications for fund and asset managers
- BEPS : improving data, economic analysis and measurement
- BEPS : neue Regeln und Herausforderungen für österreichische Unternehmen
- BEPS : steuerliche Implikationen des Aktionsplans der OECD aus deutscher Sicht
- BEPS : the OECD discovers America?
- BEPS : the issues of dispute resolution and introduction of a multilateral treaty
- BEPS : thinking inside or outside the box?
- BEPS : where are we now?
- BEPS : will the current commitments and peer review model prove effective?
- BEPS Action 1 : digital economy - EU law implications
- BEPS Action 1 and the digital economy : an unsolvable issue?
- BEPS Action 10 and developing countries : recommendations for mining commodities control
- BEPS Action 13 : an in-depth look at the final country-by-country reporting requirements
- BEPS Action 15 : release of Multilateral Instrument
- BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
- BEPS Action 2 : 2014 Deliverable - neutralising the effects of hybrid mismatch arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union
- BEPS Action 2 : hybrid mismatch arrangements
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS Action 2 : trusts as hybrid entities
- BEPS Action 2 final report on hybrids : a Canadian perspective
- BEPS Action 3 missing in action : CFC rules or global formulary apportionment?
- BEPS Action 4 : policy considerations and implementation status
- BEPS Action 4 : when theory meets practice
- BEPS Action 4 and its compatibility with the principle of non-discrimination under article 24(4) of the OECD Model Convention
- BEPS Action 4 on related-party interest reveals BEPS vulnerability
- BEPS Action 6 - trying to curtail treaty shopping
- BEPS Action 6 : introducing an antiabuse rule in tax treaties
- BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
- BEPS Action 6 : tax treaty abuse
- BEPS Action 6 discussion draft on non-CIV examples, 6 January-3 February 2017
- BEPS Action 6 on preventing the granting of treaty benefits in appropriate circumstances : peer review documents
- BEPS Action 7 : evaluation of the agency permanent establishment
- BEPS Action 7 : part II
- BEPS Action 8 : the death of development cost contribution arrangements?
- BEPS Action 8 hard-to-value intangibles : Diskussionsentwurf der OECD vom 4.6.2015 - Überblick und erste Stellungnahme
- BEPS Action 8-10 : aligning transfer pricing outcomes with value creation
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- BEPS Action Plan poses challenges for oil and gas commodity transactions
- BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
- BEPS Action point 4 : an examination
- BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
- BEPS Actions 8 to 10 : national interpretations of TP guidance
- BEPS Actions 8-10 : how MNE's can take control of their exposure by taking control of their risks
- BEPS Aktion Nr. 7 zu Betriebsstätten und die Auswirkungen auf die Betriebsstättengewinnabgrenzung : entsprechende Kommentierung der Betriebsstättengewinnaufteilungsverordnung v. 13.10.2014 und des Entwurfs der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung v. 18.3.2016
- BEPS action 7 : the attempt to artificially create a taxable nexus
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS and acquisitions of Canadian targets
- BEPS and interaction between Belgian direct and indirect tax
- BEPS and its influence on TP audit processes in Nigeria
- BEPS and the Paris Agreement : unthinkable bonds
- BEPS and the allocation of taxing rights (part 1)
- BEPS and the allocation of taxing rights (part 2)
- BEPS and the allocation of taxing rights (part 3)
- BEPS and the allocation of taxing rights (part 4)
- BEPS and the digital economy
- BEPS and the inclusive framework, the panacea to Africa's base erosion ailments or just another symptom to treat
- BEPS case study : treaty abuse
- BEPS comes to Wall Street : how the action items affect the financial services sector
- BEPS developments and EU Parent Subsidiary Directive changes analyzed from a Dutch perspective
- BEPS developments in direct taxes in light of the EU VAT treatment of shareholding and financing activities
- BEPS effects in Indonesia
- BEPS en het Europese arm's-lengthbeginsel
- BEPS en renteaftrek en andere financiële betalingen : de verkeerde route
- BEPS filing requirements for multinationals under country-by-country reporting
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BEPS in Latin America (Part I) : a review of the implementation of minimum standards and the peer review process
- BEPS in Latin America (Part II) : a review of the implementation of Actions 2, 3, 4 and 12
- BEPS is broader than tax : practical business implications of BEPS
- BEPS is now!
- BEPS position paper : 9 June 2015
- BEPS primer : past, present, and future
- BEPS primer : past, present, and future, part 2
- BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
- BEPS proposals to regulate digital business : some critical comments
- BEPS shifts from talk to action in 2015, dominating tax planning, government legislation, and OECD's calendar
- BEPS und der Vertrieb von Markenprodukten
- BEPS update
- BEPS, the digital(ized) economy and the taxation of services and royalties
- BEPS-Abschlussberichte der OECD/G20 im Überblick : finale Ergebnisse zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung
- BEPS-Aktionsplan 6: Verhinderung von Abkommensmissbrauch : Überblick über den revidierten Diskussionsentwurf "Prevent Treaty Abuse"
- BEPS-Aktionspunkt 10 : Dienstleistungen mit geringer Wertschöpfung : werden diese bald nur noch durch den vereinfachten Ansatz vergütet?
- BEPS-Aktionspunkt 14: die Verbesserung der Streitbeilegungsmechanismen : die "Peer Review Documents" der OECD
- BEPS-Aktionspunkt 2 : Neutralisierung der Effekte hybrider Gestaltungen : Überblick über die OECD-Empfehlungen zur Begrenzung solcher Gestaltungen
- BEPS-Aktionspunkt 6: Verhinderung von Abkommensmissbrauch : Überblick und erste Schlussfolgerungen zum OECD-Bericht
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- BEPS-Reformvorschläge zu Lizenzgebühren und Verrechnungspreisen bei immateriellen Wirtschaftsgütern aus Sicht der Beratungspraxis
- BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
- BEPS-flavored cost contribution agreements leave a sour aftertaste
- BEPS: PE status, low value-adding intragroup services
- BEPS: the indirect tax impact
- BRICS and international tax law
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Base Erosion and Profit Shifting (BEPS) final Action Plan : a collection of in-depth analysis and insight
- Base Erosion and Profit Shifting: Update zu den OECD-Berichten zur digitalisierten Wirtschaft (Nr. 1), hybriden Gestaltungen (Nr. 2) und Missbrauch des Abkommensrechts (Nr. 6),
- Base erosion and profit shifting (BEPS) : are you ready? 2016-2017 edition
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Base erosion and profit shifting - a different perspective
- Base erosion and profit shifting - an Indian perspective
- Base erosion and profit shifting : an action plan for developing countries
- Base erosion and profit shifting Action 4 : UK banks
- Base erosion and profit shifting and value added tax in the digital economy
- Base erosion by intra-group debt and BEPS Project Action 4's best practice approach - a case study of Chevron
- Base erosion, profit shifting and the future of the corporate income tax
- Base-Erosion-and-Profit-Shifting (BEPS) : wie Apple, Alphabet und Co. Milliardengewinne ins Ausland verlagern
- Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
- Belgium : new IP tax regime opens opportunities for R & D
- Beneficial ownership in international tax law
- Betriebsstätten in der Post-BEPS-Ära : Praxisstudie zu Erfahrungen und Erwartungen im Hinblick auf ausländische Betriebsstätten
- Betriebsstättenbesteuerung : Inboundinvestitionen, Outboundinvestitionen, Steuergestaltungen, Branchenbesonderheiten
- Blickpunkt BEPS
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt International : Neuerungen im Schweizer Abkommensnetz ; Action-Plan der OECD gegen "Base Erosion and Profit Shifting" (BEPS) ; Offfshore-Finanzierungsgesellschaft : Bundesgerichtsurteil vom 16. Mai 2013
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt OECD : BEPS-Entwicklungen
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Blueprints for a new PE nexus to tax business income in the era of the digital economy
- Boosting Hong Kong's competitiveness in the BEPS era
- Brazil's international tax policy
- Brazil's road to OECD accession : tax transparency and BEPS standards
- Bridging the CCCTB and the arm's length principle - a value chain analysis approach
- Budget 2018 - alignment of domestic law with BEPS Action Plans
- Buenas prácticas y transparencia fiscal = Good practices and fiscal transparency
- Building a framework for a post-BEPS world
- CFC rules, BEPS Action 3 (draft), and EU law
- Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
- Can the Brazilian mutual agreement procedure legislation be effective domestically?
- Can the OECD mend the international tax system?
- Canada and treaty shopping - from then to now
- Canada's anti-treaty-shopping proposals and international treaty obligations
- Canadian transfer pricing decision in Marzen : points of interest
- Capturing the digital value : the EU steps forward a digital tax
- Case SAC 2020:35 : Supreme Administrative Court reasserts the prohibition to recharacterize transactions, now in a case that deals with group internal financing
- Central procurement operating models in a multinational group
- Centralization of intangibles and transfer pricing under BEPS and Finnish tax law
- Challenges ahead for the financial services sector on technological and regulatory change
- Challenges to multilateralism in international taxation : a tale of two measures
- Changes in the transfer pricing landscape and impact of the BEPS project
- Chilean transfer pricing regime and implementation of BEPS Actions 8-10, 12 and 13 recommendations
- China : looking ahead
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
- China's approach to transfer pricing issues with BEPS Action Plan
- Chinese controlled foreign company rules in the post-BEPS era : new developments
- Closing the Brazilian tax gap : public shaming, transparency and mandatory disclosure as means of dealing with tax delinquencies, tax evasion and tax planning
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Collection examines major issues in tax treaty law and celebrates 50 years of the International Tax Group
- Comments received on public discussion draft : BEPS Action 6 - examples on treaty entitlement of non-CIV funds, 3 February 2017
- Commission Expert Group on Taxation of the Digital Economy : report
- Comparative income taxation : a structural analysis
- Comparison of the proposed changes to the OECD and US Model Conventions
- Competitive advantage
- Compliance of the U.S. and Swiss tax reforms with WTO rules
- Concierto económico y BEPS
- Conducting value chain analysis under BEPS Action 10
- Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
- Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
- Constructive dialogue : BEPS and the TCJA
- Consultatiedocument Innovatiebox biedt nog ruimte voor verbetering
- Contemporary application of the arm's length principle in transfer pricing
- Continental drift : tax tectonics
- Controlled foreign companies : selected policy issues - or the missing elements of BEPS Action 3 and the Anti-Tax Avoidance Directive
- Controlled foreign company legislation
- Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices
- Corporate tax governance 2.0 : the role of tax control frameworks following the OECD/G20 Base Erosion and Profit Shifting Project
- Corporate taxation and BEPS : a fair slice for developing countries?
- Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
- Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
- Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
- Countering harmful tax practices more effectively, taking into account transparency and substance
- Countering harmful tax practices more effectively, taking into account transparency and substance, Action 5 - 2015 final report
- Counting the costs of transparency compliance
- Countries and companies join OECD BEPS train
- Country-by-Country Reporting : die neue Sichtweise der OECD zur Verrechnungspreisdokumentation
- Country-by-country reporting - compilation of peer review reports (phase 1) : inclusive framework on BEPS Action 13
- Country-by-country reporting - compilation of peer review reports (phase 2) : inclusive framework on BEPS Action 13
- Country-by-country reporting - compilation of peer review reports (phase 3) : inclusive framework on BEPS Action 13
- Country-by-country reporting : a UK perspective
- Country-by-country reporting : another step in global tax transparency
- Country-by-country reporting : financial accounting convergence as a cautionary tale for BEPS
- Country-by-country reporting : handbook on effective tax risk assessment
- Country-by-country reporting : navigating the U.S. regulations and emerging global patchwork
- Court ruling on whether the warehouse of an online sales business constitutes a permanent establishment
- Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
- Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but It takes two to tango
- Current developments in international taxation
- Current tax treaty issues : 50th anniversary of the International Tax Group
- Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public country-by-country reporting mandatory
- DEMPE functions and the RACI concept : more clarity or confusion ahead?
- Das "eng verbundene Unternehmen" im Multilateralen Instrument (MLI) : Erweiterung des Betriebsstättenbegriffs bei Einheitsunternehmen
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Das Country-by-Country Reporting und seine innerstaatliche Umsetzung : eine rechtliche und ökonomische Analyse
- Das Inclusive Framework on BEPS - ein neuer Akteur in der internationalen Steuerpolitik
- Das Mehrseitige Übereinkommen (Multilateral Instrument) zur Umsetzung abkommensbezogener Maßnahmen aus dem OECD/G20-BEPS-Projekt und dessen voraussichtliche Auswirkungen auf die deutschen Doppelbesteuerungsabkommen
- Das Multilaterale Instrument - eine ernüchternde Bilanz = The Multilateral Instrument - a sobering picture
- Das Multilaterale Übereinkommen (BEPS-Massnahme Nr. 15) als Instrument einer flexiblen Anpassung der bestehenden DBA
- Das neue Country-by-Country Reporting nach dem Regierungsentwurf des Anti-BEPS-Umsetzungsgesetzes v. 13.7.2016
- Das sog. Multilaterale Instrument : Zukunft des Abkommensrechts
- Data protection and taxpayers' rights : challenges created by automatic exchange of information
- De Panama Papers : veel opschudding, maar weinig nieuws (onder de zon)!
- De eenzijdige regeling : het Besluit voorkoming dubbele belasting 2001 en de Wet op de vennootschapsbelasting 1969
- De impact van het MLI / BEPS op de Notitie Fiscaal Verdragsbeleid 2020
- De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"
- De nieuwe documentatieplicht inzake verrekenprijzen van A tot Z : quod non est in actis non est in mundo
- De toekomst van transfer pricing : Belgisch rapport n.a.v. het 71ste IFA-congres te Rio de Janeiro, Brazilië (27 augustus-1 september 2017) : (The future of Transfer Pricing)
- De verlaging van de vaste-inrichtingsdrempel via het Anti-BEPS-Verdrag : veel gescheer en weinig wol?
- De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
- Debt classification leads to BEPS action in Finland
- Debt funds and the tax headwinds
- Debt push-downs in times of BEPS Action 4 and the ATAD
- Deducing BEPS Action 4 : interest deductibility
- Deductability of interest and royalties restricted : is Austria a BEPS role model?
- Demining the OECD's consultation draft: can we extract further guidance for mining companies?
- Der "BEPS"-Aktionsplan der OECD : Bekämpfung der Erosion der Bemessungsgrundlage und Gewinnverlagerung
- Der Informationsaustausch zu Tax Rulings
- Der Missbrauch von Doppelbesteuerungsabkommen - die (Ab)Wege der OECD : Anmerkungen zum Bericht zu Aktionspunkt 6 des BEPS-Aktionsplans
- Der OECD-Bericht zu Massnahme 5 des BEPS-Aktionsplans : BEPS-Aktionspunkt 5 : wirksamere Bekämpfung des schädlichen Steuerwettbewerbs
- Der OECD-Report Addressing Base Erosion and Profit Shifting : Reaktionen der OECD auf aktuelle Entwicklungen in der internationalen Unternehmensbesteuerung
- Der Principal Purpose-Test : der nächste Schritt zur Verhinderung von Abkommensmissbrauch
- Der Steuerkrieg : Wettbewerb der Steuersysteme oder neue Weltsteuerordnung?
- Der Steuerstandort Schweiz 2017 : die Schweiz setzt mit den Mindeststandards aus dem BEPS-Projekt die OECD-Vorgaben um
- Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
- Designing effective controlled foreign company rules, Action 3 - 2015 final report
- Developing a multilateral instrument to modify bilateral tax treaties
- Developing a multilateral instrument to modify bilateral tax treaties, Action 15 - 2015 final report
- Developing countries' reactions to the G20/OECD action plan on Base Erosion and Profit Shifting
- Die "neue" Vertreterbetriebsstätte : Leitlinien der OECD zur Gewinnzuteilung an den abhängigen Vertreter
- Die Anti-Fragmentierungs-Regel des BEPS-Aktionspunktes 7 und ihre mögliche Auswirkung für die Substanzbeurteilung von internationalen Holdingstrukturen = The anti-fragmentation rule of BEPS Action 7 and its possible effects on the substance assessment of international holding structures
- Die Anwendung des Multilateralen Instruments (MLI) "alongside existing tax treaties" = Application of the Multilateral Instrument (MLI) "alongside existing tax treaties"
- Die Auslegung des multilateralen Instruments = The interpretation of the multilateral instrument
- Die Auswirkungen der BEPS-Debatte in den Niederlanden : aktuelle steuerpolitische Entwicklungen
- Die Bedeutung von Standortvorteilen aus Verrechnungspreissicht : der Fall Watson Pharma
- Die Besteuerung der digitalen Wirtschaft - eine Schweizer Perspektive
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Besteuerung der digitalen Wirtschaft : Trends und Diskussionen : Überblick über die Arbeiten der OECD und EU mit kritischer Einordnung
- Die Dokumentation von Verrechnungspreisen : der OECD Bericht zu Massnahme 13 des BEPS Action Plan
- Die Praxisrelevanz des jüngsten OECD-Berichts zu den Immaterialgütern = The practical relevance of the recent OECD deliverable on intangibles
- Die Repräsentanz nach dem BEPS-Aktionspunkt 7 der OECD : gibt es sichere Strukturen für die Geschäftsanbahnung in neuen Märkten?
- Die Steuergesetze des Fürstentums Liechtenstein : Sammlung praxisrelevanter Steuererlasse
- Die Umsetzung der BEPS-Maßnahmen in Italien
- Die Umsetzung des BEPS-Aktionsplans in China : die bisherigen Maßnahmen im Überblick
- Die Umsetzung des OECD BEPS-Projektes in Deutschland
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Die Verhinderung der künstlichen Vermeidung einer Betriebsstätte : der OECD-Bericht zu Massnahme 7 des BEPS-Aktionsplans
- Die Verhinderung von Abkommensmissbrauch
- Die Zukunft der internationalen Verrechnungspreise : Vortrag im Zuge der Wolfgang Gassner Gedächtnisvorlesung 2019 an der WU Wien
- Die Zukunft des AOA in den Zeiten von BEPS
- Die legistische Umsetzung des MLI in Österreich = The legal implementation of the MLI in Austria