double taxation relief
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double taxation relief
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- '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
- 'Sharing the pie' : taxing multinationals in a global market
- 5th Cross Atlantic and European taxation symposium 2001 : notes
- A bitributação econômica do lucro empresarial
- A comparison of tax collection in Moldova and the U.S
- A double Dutch system?
- A new system of double taxation relief in the United Kingdom?
- A pluritributação internacional e as medidas unilaterais de controle
- Acordos para eliminar a dupla tributacao da renda
- Aktuelle Fragen des schweizerischen Steuerrechts : Festgabe für Prof. em. Dr. Urs R. Behnisch
- Amendments to Spanish methods of avoiding international economic double taxation and the tax treatment of Spanish holding entities
- An analysis of Kenya's transfer pricing regime
- An historic view of the principle and options for double tax relief
- An introduction to Dutch tax law 2010
- Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief
- Annual review : Belgium
- Anrechnung ausländischer Körperschaftsteuer in der (Dauer-) Warteschleife : was möglich ist und was möglich sein sollte
- Anrechnung ausländischer Steuern : der "wirtschaftliche Zusammenhang" bei Paragr. 34c Abs. 1 S. 4 EStG
- Anrechnung ausländischer Steuern zur Vermeidung einer ertragsteuerlichen Doppelbesteuerung im Rahmen des Paragr. 15 AStG
- Anrechnung und Abzug ausländischer Steuern gemäß Paragr. 34c EStG in Missbrauchsfällen : Anmerkungen zum BFH-Urteil v. 2.3.2016 - I R 73/14
- Anrechnungs- oder Freistellungsmethode bei (Blossen) Immobilieneinkünften aus Personengesellschaften, wenn die Zielländer dem Intransparenzprinzip folgen
- Anwendung des Art. 14 OECD-Musterabkommen bei ausländischen Einkünften inländischer Kapitalgesellschaften
- Aozora v HMRC : guidance and legitimate expectations - a losing battle?
- Artiest en fiscus
- Aspetti problematici dell'attuale disciplina del credito d'imposta per i redditi proditti all'estero
- Ausländische Betriebsstättenverluste und DBA-Auslegung
- Australia : taxation of athletes' image rights
- Availability of relief under the US/UK double tax treaty : an update
- Avoidance of international double taxation : a plea for the exemption system in Portugal
- Avoiding double taxation : credit versus exemption - the origins
- Base erosion and profit shifting Action 4 : UK banks
- Basic international taxation
- Basque offers distinct regime
- Bayfine UK v Revenue and Customs Commissioners : [2010] EWHC 609 (Ch)
- Bayfine UK v Revenue and Customs Commissioners : [2011] EWCA Civ 304
- Belastingheffing van dividend en de interne markt : een studie naar de aanvaardbaarheid van de Nederlandse belastingheffing van grensoverschrijdende dividendinkomsten van natuurlijke personen in Europees perspectief
- Belastingregeling voor het Koninkrijk
- Belgian court clarifies tax-sparing clause in treaties
- Belgian measures for the reduction of double taxation : with a summary of Belgian income taxation
- Berekening van de aftrek ter voorkoming van dubbele belasting bij inkomsten afkomstig uit meerdere staten: Meneer Van Dalen Wacht Op Antwoord
- Beseitigung der Doppelbesteuerung
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
- Beyond MAP : alternatives and supplements to the U.S. competent authority process
- Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital
- Brief note on certain taxes and duties payable in Ireland in 1987- 88
- Burton v Commissioner of Taxation : [2018] FCA 1857
- Burton v Commissioner of Taxation : [2019] FCAFC 141
- CAT and double taxation - credit where it's due
- CCCTB : selected issues
- CJEU finds German exemption regime acceptable
- Canada's outbound investment rules : major complex changes may lead to anomalous results
- Capital gains escape tax under treaty with United Kingdom
- Captive-Versicherung und deutsches Körperschaftsteuerrecht
- China master tax guide
- Clamping down on international arbitrage
- Commentary ownership neutrality and practical complications
- Commercial's handbook on double taxation avoidance agreements & tax planning for collaborations
- Commission recommendation of 15 December 2011 regarding relief from double taxation of inheritances (2011/856/EU)
- Companies : a case study on foreign source income and double tax relief
- Compensation of losses in foreign subsidiaries within the EU : a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark
- Competent authority assistance in tax controversies under the new IRS procedures
- Comprehensive decree on transfer pricing signed
- Constitutional restraints on corporate tax integration
- Corporation tax
- Corresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model
- Corresponding adjustments in loss situations : economic double taxation a prerequisite?
- Credit and exemption under tax treaties in cases of differing income characterization
- Cross-border inheritance tax in Ireland
- Cross-border repatriation of dividends : tax neutral in the European Union?
- Currency exchange results : what if Member States subjected taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption?
- DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward
- Das oberste österreichische Steuergericht erklärt Verluste bei DBA-Freistellung für abzugsfähig
- De Wet inkomstenbelasting 2001 : met hoofdzaken loonbelasting
- De eenzijdige regeling : een commentaar op het Besluit voorkoming dubbele belasting 1989
- De eenzijdige regeling : het Besluit voorkoming dubbele belasting 2001 en de Wet op de vennootschapsbelasting 1969
- De objectvrijstelling voor buitenlandse ondernemingswinsten vergeleken met de deelnemingsvrijstelling
- Dealing with double taxation
- Den skattemaessige behandling af udenlandske ejendomme
- Der Methodenartikel in der deutschen Verhandlungsgrundlage für Doppelbesteuerungsabkommen
- Der neue Anrechnungshöchstbetrag in Paragr. 34c Abs. 1 S. 2 EStG - ein unionsrechts- und verfassungswidriges, fiskalisches Eigentor
- Die Abgrenzung der eigenwirtschaftlich tätigen Kapitalgesellschaft von der funktionslosen Briefkastengesellschaft im Spiegel der neueren BFH-Rechtsprechung - Teil I
- Die Abgrenzung der eigenwirtschaftlich tätigen Kapitalgesellschaft von der funktionslosen Briefkastengesellschaft im Spiegel der neueren BFH-Rechtsprechung - Teil II
- Die Anwendungssystematik des Methodenartikels im Bereich hybrider Finanzinstrumente
- Die Befreiungs- und die Anrechnungsmethode im Licht des Gleichheitssatzes = The exemption and the credit method in the light of the constitutional principle of equality
- Die Besteuerung des Know-how-Exports
- Die Einkommenbesteuerung von Gewinnen aus dem Betrieb von Handelsschiffen im internationalen Verkehr
- Die Gründung einer Tochtergesellschaft im Ausland
- Die Mär von den "Rückfall-Klauseln" in Doppelbesteuerungsabkommen
- Die Rückfallklausel - von der virtuellen zur tatsächlichen Doppelbesteuerung : Anwendung von Subject-to-Tax-, Remittance-base- und Switch-over-Klauseln nach den DBA
- Die Rückfallklausel in Doppelbesteuerungsabkommen
- Die Verdrängungswirkung der EU-Grundfreiheiten am Beispiel der Rs. Haribo
- Die Veräusserung von Beteiligungen an Personengesellschaften im internationalen Steuerrecht unter Berücksichtigung des Partnership-Reports der OECD
- Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes
- Die beratungs- und prüfungspraktische Relevanz der Änderungen von Paragr. 34c Abs. 1 und 6 EStG durch das StVergAbG
- Die neue Berechnung des Anrechnungshöchstbetrages nach Paragr. 34c Abs. 1 EStG
- Die neue Hinzurechnungsbesteuerung für Beteiligungen an ausländischen Zwischengesellschaften : eine erste Analyse des BMF-Entwurfs v. 10.12.2019
- Die schweizerischen Doppelbesteuerungsabkommen auf dem Gebiet der Einkommen- und Vermögensteuern : 1. Teil
- Die schweizerischen Doppelbesteuerungsabkommen auf dem Gebiet der Einkommen- und Vermögensteuern : 2. Teil und Schluss
- Differences between residents and non-residents concerning progression
- Differences in tax treatment between local and foreign investors and effects of international treaties | Différences dans le traitement fiscal réservé aux investisseurs nationaux et étrangers et répercussions des traités internationaux | Unterschiede in der steuerlichen Behandlung inländischer und ausländischer Investoren und die Auswirkungen internationaler Abkommen | Diferencias en el tratamiento fiscal entre inversionistas nacionales y extranjeros y efecto de los convenios internacionales
- Direct taxation manual : the income tax acts
- Discrimination again
- Disposals of fixed assets overseas
- Documentation and dispute resolution - a Canadian perspective
- Doppelbesteuerungsabkommen : ein Leitfaden für die Praxis
- Doppelbesteuerungsabkommen Schweiz - USA : auf Basis grenzüberschreitender Fallstudien
- Double tax relief : disparity or harmful restriction?
- Double tax relief and the EEC : Wednesday 21st February 1990, Stakis St Ermin's Hotel, London
- Double tax relief and the state of the nation after Finance Act 2007
- Double tax relief for companies
- Double tax relief should be denied only if serious fraud involved, EU Forum says
- Double tax relief systems : a current and future perspective
- Double tax treaties in United Kingdom tax law
- Double taxation and tax evasion
- Double taxation and tax evasion : reports and resolutions
- Double taxation credit relief for traders in the aftermath of Legal and General
- Double taxation of French dividends - discrimination from the French point of view
- Double taxation of employees in Hong Kong and the mainland : time for a re-think?
- Double taxation of inheritances : does the ineffectiveness of EU law lead to an effective EC Recommendation?
- Double taxation relief : capital gains tax
- Double taxation relief for Singapore companies
- Double taxation relief for companies : a discussion paper
- Double taxation relief for companies: outcome of the review
- Double taxation relief for shipping
- Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
- Double taxation resulting from the ATAD : is there relief?
- Draft Double Taxation Convention on Income and Capital : Report of the O.E.C.D. Fiscal Committee [1963] | Revised texts of certain articles of the 1963 OECD draft double taxation convention on income and capital and of the commentaries thereon [1972] | The elemination of double taxation : Report of the Fiscal Committee of the O.E.E.C. [1958] | The elemination of double taxation : 2nd Report by the Fiscal Committee of the O E E C [1959] | The elemination of double taxation : Third report of the Fiscal Committee [1960] | The elemination of double taxation : Fourth report of the Fiscal Committee [1961]
- Dreiecksverhältnisse im internationalen Steuerrecht unter Beteiligung doppelt ansässiger Kapitalgesellschaften
- Droit fiscal international
- Dual resident companies in tax treaty law = Doppelt ansässige Kapitalgesellschaften im DBA-Recht
- EU freedoms, non-EU countries and company taxation
- Effectiveness of current competent authority procedures for relief of international double taxation: future developments
- Enhanced analysis of tax issues in China for secondment arrangements in multinational corporations
- Enige gedachten over tax credit
- Enkele aspecten van de grondslageis in de voorkoming van dubbele belasting
- Ergänzung zur DBA-Entlastungsverordnung = Amendment to the ordinance providing DTC-relief
- Ermittlung des Anrechnungshöchstbetrags bei Steueranrechnung durch den Organträger
- EuGH kippt Quellenbesteuerung für ausländische Kapitalgesellschaften
- European tax handbook
- Europees burgerschap en fiscaliteit : twee rapporten over fiscale obstakels voor mobiele EU-burgers binnen de EU : aanzet tot verdere actie?
- Finance Act 2008 - the direct tax effects
- Finance Act 2018
- Finance section 894(c)(2) regulations
- First thoughts on draft OECD Model Tax Convention article 7 : business profits
- Fiscale aspecten van de zesde staatshervorming : nieuwe perspectieven voor de gewesten eens de gordiaanse bevoegdheidsknoop is ontward
- Foreign tax credit relief
- Gaining benefit of tax treaties in Europe and the U.S.A. : a practical demonstration of maximising double tax relief
- Generalthema 2: Der Begriff der Steuern im Rahmen der Regelungen zur Vermeidung von Doppelbesteuerung und von doppelter Nichtbesteuerung im Internationalen Steuerrecht
- Generalthema II : Praktische Probleme bei der Vermeidung der Doppelbesteuerung von Unternehmensgewinnen
- German taxation of employees working abroad
- Gleichwertigkeit von Anrechnungs- und Befreiungsmethode aus gemeinschaftsrechtlicher Sicht : (An-)Rechnung ohne den Wirt? = Do credit and exemption method for relief from economic double taxation lead to an equal result from a Community law perspective?
- Grab your share! The financial secretary reveals a GBP 100 million loophole
- Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
- Great Britain's part in the development of double taxation relief
- Greift eine Switch-over-Klausel bei Einbringung der US-Betriebsstätte einer deutschen Kapitalgesellschaft in eine US-Corporation?
- Grenzüberschreitende gemeinsame Betriebsprüfung : ein effizienter Weg zur Vermeidung von Doppelbesteuerung und zu mehr Rechts- und Planungssicherheit?
- Grundzüge des Internationalen Steuerrechts 1987 : Praktikerseminar : systematische Darstellung des deutschen Aussensteuerrechts und des Rechts des Doppelbesteuerungsabkommen anhand praktischer Fälle (Einkommensteuer, Körperschaftsteuer, Vermögensteuer, Gewerbesteuer) [part 1]
- Handledning för internationell beskattning
- Harmonizing unitlateral DSTs using article 12A of the U.N. model
- Herziening belastingverdrag Verenigde Staten van Amerika en Nederland : limitation of limiations
- Hill Samuel Investments Ltd v Revenue and Customs Commissioners : SpC 738
- Hong Kong - Departmental Interpretation and Practice Note 45
- Hong Kong master tax guide
- Hybrid entities and the OECD Model (2017) : the end of the road?
- Höchstbetragsermittlung bei der Anrechnung ausländischer Steuern auf die Gewerbesteuer
- IBFD Country tax guides - Global mobility
- Implementation of the controlled foreign company cules in the Netherlands
- Income tax incentives for investment
- Indirect credit versus exemption : double taxation relief for intercompany distributions
- Inkomenstoerekening echtgenoten. Internationale ambtenaren, diplomaten en grensgangers. Resolutie staatssecretaris van Financiën, 1 aug. 1991, No. IFZ91/432
- Inland Revenue Department
- Interkantonale Fragen bei der Milderung der wirtschaftlichen Doppelbelastung : Besteuerungskollisionen sind auf Verwaltungsebene zu lösen
- Internationaal belastingrecht : een studie naar aanleiding van literatuur en verdragen over de uitschakeling van dubbele belasting
- International aspects of dividend relief
- International aspects of income tax
- International aspects of taxation of executive remuneration
- International aspects of the inheritance tax in Germany
- International aspects of the taxation of corporations and shareholders
- International double taxation of income : relief through international agreement, 1921-1945
- International double taxation relief
- International mobility
- International tax for the growing business
- International tax primer
- International tax primer
- International tax reform
- International taxation in Sub-Saharan Africa
- International taxation of low-tax transactions : high-tax jurisdictions
- International taxation of low-tax transactions : low-tax jurisdictions
- Internationale Arbeitnehmerbesteuerung : eine steuersystematische Analyse anhand der Länder Deutschland, Österreich und Schweiz
- Internationale Erbschaften : die zivil- und erbschaftssteuerrechtlichen Konsequenzen bei Nachlasserwerben im Ausland bzw durch Ausländer
- Internationaler Personaleinsatz in der erweiterten EU = International assignments within the enlarged EU
- Internationales Steuerrecht : Aussensteuerrecht, Doppelbesteuerungsrecht
- Internationales Steuerrecht : Außensteuerrecht, Doppelbesteuerungsrecht
- Internationales Steuerrecht : österreichisches Aussensteuerrecht; Unionsrechtliche Rahmenbedingungen, OECD-Musterabkommen idF des Updates 2014; österreichische Abkommenspraxis
- Internationales Steuerrecht: innerstaatliches Aussensteuerrecht, Doppelbesteuerungsabkommen, Sonderfragen bei grenzüberschreitenden Steuerfällen
- Interpretative and policy challenges following the OECD multilateral instrument (2016) from a Brazilian perspective
- Interstate and double international taxation
- Intra-firm transactions : what if Member States subjected taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption?
- Introduction to Polish tax law
- Investment fund taxation : domestic law, EU law, and double taxation treaties
- Ireland as a location for investment : round up of current issues including Finance Act 2001 and 2002 provisions
- Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2019] UKUT 277 (TCC)
- Irish income tax
- Is Luxembourg a tax efficient platform for investing in Africa?
- Isle of Man : international financial centre
- Israel : law and business guide
- Israeli business law
- Italian ruling on attribution of profits to permanent establishments
- Italy : unilateral and bilateral reliefs from international juridical double taxation on income derived by residents
- Japan master tax guide
- Joined cases C-436 & 437/08, Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v. Finanzamt Linz, judgment of the Court of Justice (Third Chamber) of 10 February 2011, nyr
- Jurisdiction to tax and international income
- Kampf gegen Steuergestaltungen in der Praxis : kein Abzug ausländischer Steuern bei missbräuchlicher Rechtsgestaltung : Anmerkungen zum Urteil des BFH v. 2.3.2016 - I R 73/14, IStR 2016, 634, zu Voraussetzungen und Folgen des Missbrauchsvorbehalts in der Rechtsprechung und seinem Verhältnis zum Abkommensrecht
- Keuzeregeling art. 2.5 Wet IB 2001 - stand van zaken en hoe nu verder?
- Key practical issues to eliminate double taxation of business income
- Key provisions for companies : Finance (No. 2) Act 2013
- Kroniek : Internationaal belastingrecht 2005-2007
- Kroniek : Internationaal belastingrecht 2007-2008
- Kroniek : Internationaal belastingrecht 2009
- Kroniek : Internationaal belastingrecht 2010
- Kroniek : Internationaal belastingrecht 2011
- Kroniek : Internationaal belastingrecht 2012
- Kroniek : Internationaal belastingrecht 2013
- Kroniek : Internationaal belastingrecht 2014
- L'imposition des entreprises internationales : étude des accords Suisses de double imposition et du projet de convention de l'OECD
- La disciplina del credito d'imposta per i redditi esteri [: parte I]
- La doble imposición internacional en materia de sucesiones y donaciones
- La exención de dividendos y plusvalías para corregir la doble imposición en el Impuesto sobre Sociedades
- La plurimposizione internazionale, i trattati e le misure unilaterali
- La prohibition de la double imposition prévue par l'article 22-2 de la convention fiscale franco-italienne ne concerne pas seulement l'imposition des intérêts acquis au cours de la période de détention des titres mais la totalité des retenues à la source perçues en Italie
- La prévention de la double imposition des bénéfices des sociétés par actions dans les rapports entre pays développés et pays en voie de développement
- Lag om undanröjande av internationell dubbelbeskattning
- Latin American tax handbook
- Legal & General Assurance Society Ltd v Thomas (Inspector of Taxes) : SpC 461
- Legislative action and cross-border dividends
- Lempelse af dobbeltbeskattning : skattelempelse for udlandsindtaegter
- Ley 25/2006, de 17 de julio, por la que se modifica el régimen fiscal de las reorganizaciones empresariales y el systema portuario y se aprueban medidas tributarias para la financiación sanitaria y para el sector del transporte por carretera (B.O.E. de 18 de julio de 2006) : I.Sociedades / E-2748
- Ligningsvejledning 1988 : Subjektiv skattepligt og dobbeltbeskatning
- Ligningsvejledning 1990 : Subjektiv skattepligt og dobbeltbeskatning
- Limitation on the source country's taxing rights under the U.S.-Venezuale treaty
- Look-through relief for private equity
- MLI Part Two : Hybrid mismatches
- Malta: the high net worth individuals residency scheme
- Manx companies
- Manx income tax : double taxation relief
- Massnahmen zur Vermeidung der internationalen Doppelbesteuerung
- McCutcheon on inheritance tax
- McCutcheon on inheritance tax
- McCutcheon on inheritance tax
- McCutcheon on inheritance tax
- Medical clinic in Germany deemed to be "permanent base" for a Netherlands resident surgeon
- Meilicke v Finanzamt Bonn-Innenstadt : practical issues in claiming foreign tax credits
- Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden
- Milderung der wirtschaftlichen Doppelbelastung bei natürlichen Personen : ausgewählte Aspekte aus der Praxis der Kantone zum Teilsatz- bzw. Teilbesteuerungsverfahren
- Mitarbeiter-Stock-Options im Recht der Doppelbesteuerungsabkommen
- Mixing up UK double taxation relief
- Must corporate income be taxed twice?
- Mutter-Tochter-Richtlinie: Kommentar
- Métodos para eliminar la doble imposición internacional en Colombia
- Nachversteuerungsmethode zwar oft gewünscht, aber häufig von Nachteil
- Net wealth tax : relief for the avoidance of double taxation
- Netherlands Supreme Court decides in taxpayer's favour regarding calculation of double tax relief for interest
- Neuer Erlass zur DBA-Steuerrückzahlung
- New Dutch-Germany bilateral tax treaty
- New Polish controlled foreign company rules
- New US-Canada protocol provides estate tax relief
- New Zealand trusts and double taxation agreements
- New remedies
- New tax regime in the Dutch Caribbean : international aspects
- New transfer pricing legislation
- Non-discrimination in tax treaty law and world trade law : the impact of formal, substantive and subjective approaches
- Not the beneficial owner
- Nuove regole per i redditi di lavoro dipendente prestato all'estero
- Nye regler om fradrag i norsk skatt for skatt betalt i utlandet
- OECD buried under avalanche of Pillar 1 tax reform comments
- OECD-Deliverable zu BEPS-Action 6 : Abkommensberechtigung doppelt ansässiger Gesellschaften in Gefahr? = BEPS Action 6 : is the 2014 deliverable endangering tax treaty entitlement of dual resident companies?
- Overseas remuneration
- Overview of 2006 Germany-U.S. tax treaty protocol
- Overview of the Argentina-Russia tax treaty
- Paragr. 8b Abs. 4 KStG und Participation Exemption Shopping - Anknüpfungspunkt der Steuergestaltung?
- Partnership taxation
- Pastures new
- Portugal : a competitive springboard for foreign investment
- Practical aspects of claiming treaty relief in Azerbaijan
- Practical problems with tax treaties
- Praxis- und Zweifelsfragen bei der Anrechnung ausländischer Steuern
- Principle of origin in tax conventions : a rethinking of models
- Principles of international double taxation relief
- Principles of international taxation
- Principles of international taxation
- Princípios tributários no direito Brasileiro e comparado : estudos em homenagem a Giberto de Ulhôa Canto
- Purchase of own shares/double tax relief : new provisions
- Qatar and international taxation : part III - tax treaties
- R (on the application of Aozora GMAC Investment Ltd) v Revenue and Customs Commissioners [2017] EWHC 2881 (Admin)
- Recent developments and challenges regarding exit taxes in the context of tax treaties : article 13 of the OECD Model and change of residence
- Reduction and elimination of economic double taxation by tax treaties
- Relief at source : an investor's guide to minimising internationally withheld tax
- Relief from double taxation
- Relief from double taxation in Kosovo
- Relief from double taxation of distributed profits and the "effective taxation" requirement
- Relief from double taxation: the " subject to tax" and similar terms in Singapore's domestic tax law and tax treaties
- Relief from international double taxation : the basics
- Relief from international income taxation : the development of international reciprocity for the prevention of double income taxation
- Relief of double taxation
- Reliefs from economic double taxation on EU dividends : impact of the Baars and Verkooijen cases
- Relieving double taxation : a look at Lidl Belgium
- Report by the experts on double taxation
- Report on the 2016 Conference Tax Treaty Case Law Around the Globe
- Revenue and Customs Commissioners v Anson : [2011] UKUT 318 (TCC)
- Revenue and Customs Commissioners v Anson : [2013] EWCA Civ 63
- Revenue and Customs Commissioners v Anson : [2015] UKSC 44
- Revised conditions for treaty relief in Switzerland
- Roy Rohatgi on international taxation : volume 1 : principles
- Ruding Committee recommendations unlikely to solve U.K. surplus ACT problem
- Russia: the tax planning for incoming professional team sports players
- Rückerstattung österreichischer Kapitalertragsteuer an ausländische Investmentfonds im Lichte der Kapitalverkehrsfreiheit = Withholding tax relief for foreign investment funds in Austria in light of the free movement of capital
- Schwarz on tax treaties
- Schwierigkeiten bei der Anwendung der DBA-Entlastungsverordnung in der Praxis = Practical problems with applying the double tax exemption regulation
- Seminar A : Erbschaft- und vermögensteuerliche Aspekte der Wohnsitzverlegung bei natürlichen Personen
- Seminar I: Effektivität von "Schachtelbefreiungen"
- Shareholder relief and EC Treaty law - supranational 'aims and effects'?
- Sharing the pie : taxing multinationals in a global market
- Singapore master tax guide handbook
- Single taxation?
- Smart tax competition and the geographical boundaries of taxing jurisdictions : countering selective advantages amidst disparities
- Snelling's practical income tax and sur-tax : a guide for the business man and the commercial student
- Some aspects of United Kingdom double taxation relief
- Some reflections on the 'saving clause'
- State aid law and business taxation
- Steuerrecht international tätiger Unternehmen : Handbuch der Besteuerung von Auslandsaktivitäten inländischer Unternehmen und von Inlandsaktivitäten ausländischer Unternehmen
- Structuring an exemption system for foreign income of U.S. corporations
- Structuring foreign investments
- Subject-to-tax clauses in Belgian tax treaties : "exemption vaut impôt" doctrine rejected again in case law
- Suggestions for improvement of international treaties to avoid double taxation
- Swift v Revenue and Customs Commissioners : [2010] UKFTT 88 (TC)
- Swiss rules for the implementation of relief for foreign taxes on dividends, interest and royalties granted under tax treaties
- Switzerland in international tax law
- Switzerland in international tax law
- Taiwan master tax guide
- Tax and financial incentives for business around the world
- Tax planning for collaborations
- Tax planning for expatriates in China
- Tax planning for incoming individual sportspersons and entertainers - Netherlands
- Tax relief provisions between developed and developing countries
- Tax treatment of Irish investment fund and SPV structures
- Tax treaty case law around the globe : 2014
- Tax treaty case law around the globe : 2017
- Tax treaty case law around the globe : 2018
- Tax treaty case law around the globe : 2020
- Tax treaty case law news
- Tax treaty exemption from Norwegian CFC rules
- Tax treaty interpretation, conflicts of entity classification and the curious case of George Anson
- Tax treaty problems relating to source
- Tax treaty problems relating to source
- Taxation
- Taxation : theory and practice
- Taxation in Guernsey : the new provisions
- Taxation in the Asian-Pacific region : a country by country survey
- Taxation in the Channel Islands and Isle of Man
- Taxation of cross-border dividends in Europe : building up worldwide tax consistency
- Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration
- Taxation of cross-border partnerships : double tax relief in hybrid and reverse hybrid situations
- Taxation of cross-border partnerships : double-tax relief in hybrid and reverse hybrid situations
- Taxation of dividends received by resident companies from foreign subsidiaries
- Taxation of foreign direct investment: an introduction
- Taxation of foreign income in Denmark
- Taxation of intercorporate dividends received in Europe
- Taxation of international aviation : a Canadian perspective
- Taxation of international business - dual resident companies
- Taxation of international business operations : a succinct comparative study of the tax treatment in 8 countries : with an appendix on transfer pricing rules
- Taxation of international performing artistes : the problems with article 17 OECD and how to correct them
- Taxation of non-United Kingdom resident companies and their shareholders
- Taxation of non-residents in Nigeria
- Taxation of savings income in the form of interest payments under the EU Savings Directive
- Taxation of sportspersons - Russia
- Taxing capital income in the nordic countries: a model for the European Union?
- Taxing international business income : hard-boiled wonderland and the end of the world
- Taxing thoughts from abroad?
- Taxmann's Income Tax Act : as amended by Finance (no. 2) Act 2014
- The China-Germany Income and Capital Tax Treaty (2014) - an analysis
- The Germany-Luxembourg Income and Capital Tax Treaty (2012)
- The Haribo and Österreichische Salinen cases : to what extent is the ECJ willing to remove international double taxation caused by Member States?
- The Netherlands Supreme Court decides a triangular case under article 15 of the OECD Model
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- The Stoy Hayward guide to getting into Europe : strategic planning for international tax, raising finance, and performance monitoring
- The UK pre-budget report 2004
- The applicability of direct tax EU directives within EEA states : the position of the UK on withdrawal from the EU
- The certainty of uncertainty
- The continuing reform of Australia's international tax regime
- The design of schedular and global systems of income taxation : the international dimension
- The effect of global intangible low-taxed income on US investment in Australia
- The effect of the new Belgium-US double tax treaty for individuals - part 1
- The effect of the new Belgium-US double tax treaty for individuals : part 2 - deferred compensation
- The effects of taxation on foreign trade and investment
- The elimination of double taxation : fourth report of the Fiscal Committee
- The exemption regime for foreign-source business income : an international comparison
- The foreign tax credit at ninety-five bionic centenarian
- The improper use of tax treaties : with particular reference to the Netherlands and the United States
- The internal market approach should prevail over the single country approach
- The mutual agreement procedure in international taxation : the need for procedural and administrative rules
- The new Belgium-US income tax treaty - an analysis
- The new Dutch 'base exemption regime' and the spirit of the Internal Market
- The new draft of article 7 (business profits) - first thoughts
- The new protocol to the Spain-Switzerland income tax treaty
- The new tax treaty between the United Kingdom and Spain
- The practice and procedure of competent authority: seeking relief from double taxation under bilateral tax treaties
- The principle of territoriality and corporate income taxation - part 2
- The relationship among articles 6, 7, 13 and 21 of the OECD Model
- The relationship between the Netherlands quasi-final tax (quasi-payroll tax) on excessive severance payments and tax treaties
- The relevance to the EEC of the new U.K. corporation tax system and a comparison with the Belgian and Luxembourg company tax systems
- The repercussions of Article 13 of the Audiovisual Media Service Directive (AVMSD) on Video on-Demand media service providers
- The revised Luxembourg-Poland income and capital tax treaty (1995) : overview of major amendments from Poland's treaty policy perspective
- The rule in Gilbertson v Fergusson - 140 years of relief for underlying tax
- The so-called "dredging case" published at last
- The tax sparing mechanism and foreign direct investment
- The taxation of capital gains
- The taxation of companies
- The taxation of cross border interest payments in the USA
- The year in review : United Kingdom
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Thoughts on India's VAT and double taxation
- Tiley and Collison's UK tax guide
- Timing issues under double tax treaties : the Dutch approach
- Timing mismatches for Canadian residents owning U.S. S corporations
- Toerekening niet-verzelfstandigde inkomensbestanddelen aan binnenlandse belastingplichtigen op wie een regeling ter voorkoming van dubbele belasting van toepassing is. Resolutie 5 nov. 1984, nr. 084- 2884,zoals deze is gewijzigd bij Resolutie van 30 juli 1990, nr. 088- 2802.(Art. 5. Wet IB 1964 en art. 30 Wet LB 1964)
- Tolley's corporation tax
- Tolley's double taxation relief
- Tolley's double taxation relief
- Tolley's double taxation relief
- Tolley's inheritance tax
- Tolley's self-assessment
- Tolley's tax planning
- Toulouse : no treaty-based credit?
- Transfer pricing and dispute resolution: aligning strategy and execution
- Transfer pricing dispute resolution in Ireland today
- Treaty relief in Switzerland on outbound investment
- Trends in international taxation
- Triangular cases: the application of bilateral income tax treaties in multilateral situations
- Tribunal causes surprise with transparency decision in Swift
- Turin Tax Court denies treaty residence state dividend exemption absent source taxation : no country for economic double taxation relief?
- UBS AG v Revenue and Customs Commissioners : SpC 480
- UBS AG v Revenue and Customs Commissioners : [2006] EWHC 117 (Ch)
- UK investors in US LLCs exposed to double taxation : is this the end of the story?
- US CA stats show jump in US-initiated transfer pricing cases
- Unilateral relief from direct international double taxation
- Unilateral relief from double taxation in the Netherlands
- Unilateral relief from double taxation in the Netherlands
- Unilaterale Massnahmen zur Vermeidung der Doppelbesteuerung : die Verordnung zu Par. 48 BAO
- United Arab Emirates : tax treaty relief on international investment
- Veerinder on Malaysian tax theory and practice
- Veerinder on Malaysian tax theory and practice
- Verfahrensrechtliche Änderungen bei der abkommensrechtlichen Quellensteuerentlastung gemäss par. 50d EStG ab dem 1.1.2002
- Verlustverrechnung von Kapitalgesellschaften im interkantonalen Doppelbesteuerungsrecht
- Verlustvortrag und negativer Progressionsvorbehalt
- Vermeidung der Doppelbesteuerung durch Anrechnung ausländischer Steuern - Berechnung des Höchstbetrags
- Vermeidung von Doppelbesteuerung infolge von Verrechnungspreiskorrekturen : vorzeitige Vermeidung von Verrechnungspreiskonflikten
- Vermogensbelasting en dubbele belasting
- Veräußerung im Privatvermögen gehaltener ausländischer Grundstücke - Vortrag für freigestellte Verluste zu Zwecken des Progressionsvorbehalts
- Vienna conference on "Treaty case law around the globe"
- Vorm geven aan de vrijstellingsmethode
- Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU : report of expert group
- What if Member States subjected non-resident taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption?
- What is this thing called source?
- Withholding tax on interest and dividends
- Zinsen aus deutschen Wandelanleihen - Wege und Irrwege aus der Doppelbesteuerung = Tax relief on interest on German convertible bonds
- Zur Anrechnung ausländischer Quellensteuern auf die Gewerbesteuer
- Élimination de la double imposition entre sociétés-meres et leurs filiales sur le plan international : de quelle double imposition s'agit-il?
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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/d5SBRz7hFnE/" 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/d5SBRz7hFnE/">double taxation relief</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>
