double taxation relief
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The concept double taxation relief represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
double taxation relief
Resource Information
The concept double taxation relief represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- double taxation relief
100+ Items that share the Concept double taxation relief
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Context of double taxation reliefSubject of
- '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
- 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 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
- 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 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
- 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 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 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
- 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
- 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?
- 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 : 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 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
- 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
- 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
- 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-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
- 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)
- 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
- 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 Laws of Trinidad and Tobago. Tax Acts; VAT Act. Compiled by Price Waterhouse
- 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 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 : 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 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 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 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 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
- 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
- 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>
