MNE
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The concept MNE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
MNE
Resource Information
The concept MNE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- MNE
100+ Items that share the Concept MNE
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Context of MNESubject of
- "Country-by-country reporting" : origini, contenuti e prospettive
- "Fraus legis" and multinational enterprises
- 'First sale' strategy may reduce U.S. customs duties
- 'Sharing the pie' : taxing multinationals in a global market
- 1997 Italian tax reform : dual income tax system and regional tax on productive activities from a US perspective
- 2016 look-ahead : BEPS implementation to dominate international tax landscape in 2016
- A BEPS diagnostic - considerations for multinationals as the project continues
- A Canadian perspective on related-party transactions
- A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing
- A blueprint of the international tax and pricing issues facing MNCs investing in China and other emerging markets in the Asia Pacific
- A conference on the impact of the BEPS project on business models
- A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A new transfer pricing era for multinational financial institutions
- A rethink of location-specific advantages with an analysis of the Chinese approach
- A step towards a fair corporate taxation of groups in the emerging global market
- A time for tax transparency and clarity
- Abolition of Swiss cantonal auxiliary company and mixed company status - what companies should know
- About corporate centres, inequality of arms, decrease in controversy and transparency of governments
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Aligning China R&D arrangements and transfer pricing in a post BEPS world
- Amazon State aid decision : implications for U.S. multinationals
- American Jobs Creation Act of 2004 : repatriation of profits under Spanish tax and corporate law
- Amicus Curiae Brief of the United States in Alcan Aluminium Ltd. v Franchise Tax Board of California and Imperial Chemical Industries v Franchise Tax Board of California (California's Worldwide Unitary Business Franchise Tax; inreference with the conduct of foreign affairs)
- An EU tax on the consolidated profits of multinational enterprises
- An ever distant union : the cross-border loss relief conundrum in EU law
- An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997
- An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income
- Angemessene Verrechnungspreise im internationalen Konzernbereich
- Anhängige EuGH-Rechtssachen im Bereich der Ertragsteuern
- Annual report on the OECD Guidelines for Multinational Enterprises 2007 : corporate responsibility in the financial sector
- Annual report on the OECD Guidelines for Multinational Enterprises 2009 : consumer empowerment
- Annual report on the OECD Guidelines for Multinational Enterprises 2010 : corporate responsibility: reinforcing a unique instrument
- Annual report on the OECD Guidelines for Multinational Enterprises 2011 : a new agenda for the future
- Annual report on the OECD Guidelines for Multinational Enterprises 2012 : mediation and consensus building
- Annual report on the OECD Guidelines for Multinational Enterprises 2013 : responsible business conduct in action
- Annual report on the OECD Guidelines for Multinational Enterprises 2014 : responsible business conduct by sector
- Annual report on the OECD Guidelines for Multinational Enterprises 2015
- Anti-inversion regulations severely limit substantial business activities exception, as illustrated with Canada
- Are HMRC's 281 million pound DPT tax yield stats misleading the public?
- Are multinationals well-equipped for Australia's diverted profits tax?
- Are you sure you don't have a PE? Applying new OECD rules in Canada
- Article 185, paragraph 2b : creating opportunities in Belgium
- As American as Apple Inc.: international tax and ownership nationality
- Asia transfer pricing
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- At your service(s) - still crazy after all these years
- Atteindre l'émergence : les défis fiscaux de la Côte d'Ivoire
- Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
- Auditing internal transfer prices in multinationals under monopolistic competition
- Aussenhandel und Aussensteuerrecht : der Einfluss der Neuregelungen im deutschen Aussensteuerrecht auf die Wettbewerbslage der international tätigen deutschen Unternehmen der Investitionsgüterindustrie
- Aussies unconvinced by lawmakers' tough talk on MNEs
- Australia 2001 tax wrap-up : significant changes in 2001 affected tax treaties, withholding exemptions, and debt/equity and thin cap rules
- Austria publishes draft regulation for implementation of transfer pricing documentation law
- Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen : Ein Überblick zu den empirischen Befunden
- Avantages consentis entre sociétés d'un groupe multinational
- BEPS : how to respond to the transfer pricing actions?
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- BEPS Actions 8-10 : how MNE's can take control of their exposure by taking control of their risks
- BEPS and the U.K.'s Finance (No. 2) Bill
- BEPS and the diverted profits tax
- BEPS case study
- BEPS filing requirements for multinationals under country-by-country reporting
- BEPS is making everthing transparent
- BEPS, State aid investigations, and U.S. MNE restructurings
- BIAC vies on the revision of the 1979 OECD report "Transfer Pricing and Multinational Enterprises"
- BIAC's response to OECD report on transfer pricing and multinational enterprises. Council of Europe colloquy on international tax avoidance and evasion
- BIAC's response to the OECD Report on Transfer Pricing and Multinational Enterprises
- Barclays : a test of the Administration's willingness to collect taxes from multinational corporations
- 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
- Behördliche Korrektur von Verrechnungspreisen bei multinationalen Unternehmen
- Beneficial uses of foreign entities and structures in tax planning for the U.S. multinational company
- Besteuerung internationaler Konzerne : Qualifikationskonflikte, Verluststrategien, Grenzüberschreitende Spaltung, Einbringung von Betriebsstätten, Rechtsschutz bei Treaty Overriding, Unternehmenssteuerreform
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Besteuerung multinationaler Konzerne in den Vereinigten Staaten von Amerika
- Beyond LuxLeaks : lessons for European legislators
- Border adjustments, trade policy, and transfer pricing : part 2
- Breadth of U.K. anti-arbitrage proposals as yet unclear
- Brexit : navigating the tax minefield
- Bulgaria and Romania join the EU crowd : new opportunities and challenges for multinationals
- Burden of proof in Dutch transfer pricing case
- Business analysis' increasing importance in transfer pricing
- Business restructuring : "conversion" issues and a framework for analysis
- Canadian MNCs international tax planning : theory and practice
- Capital flight from Africa : causes, effects, and policy issues
- Caught in a diversion
- Centralisation of regional management and shared services
- Centralized and decentralized business models in a post-base erosion and profit shifting world
- Changing the relationship between tax administrations and taxpayers
- China - looking ahead
- China : looking ahead
- China : transfer pricing under the new income tax regime
- China forces investment rethink
- China using artificial intelligence to audit U.S. multinationals
- China's new march on VAT reform
- China's new transfer pricing platform and the challenge for U.S. multinationals
- Choosing a European holding company location
- Clarification of the accounting terms in the OECD Guidelines
- Clear and transparent
- Co-operative tax compliance : an Asia-Pacific perspective
- Company-tax coordination cum tax-rate competition in the European Union
- Consistency is key - managing global tax controversy risk
- Consolidating and restructuring U.S. global operations
- Contract manufacturing : time to take a new look
- Cooperative compliance : a new approach to managing taxpayer relations
- Coping with the increasingly stringent global anti-tax avoidance environment : the case of MNCs in China
- Corporate tax residence and mobility
- Corporate taxation under endogenous mobility
- Corporate taxes and the location of intangible assets within firms
- Corporations to win from government tax plans
- Cost sharing and the acrobatics of arm's length taxation
- Country by country, step by step : implementation considerations for country-by-country reporting by U.S. multinationals
- Country-by-country reporting : an assessment of its objective and scope
- Country-by-country reporting : handbook on effective tax risk assessment
- Country-by-country reporting : potential audit and legislative risks for MNEs
- Country-by-country reporting : questions and answers for asset managers (part 2)
- Country-by-country reporting : the Irish perspective
- Country-by-country reporting and commercial confidentiality
- Country-by-country reporting in Sweden : are you compliant?
- Creating a tax risk management strategy for a multinational
- Cross-border financing for multinational groups - focus on Italian companies
- Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives
- Cross-border intra-group financial transactions : evidence from Germany
- Cross-border tax planning for doing business in China
- Cross-border taxation of Islamic finance in the MENA region
- Cross-border transactions between related companies : a summary of tax rules
- Cross-country comparisons of corporate income taxes
- Cross-country comparisons of the effects of leverage, intangible assets, and tax havens on corporate income taxes
- Current UK corporate tax system and the impact on businesses
- Current strategies for sharing IP income among members of multinational groups : cost sharing arrangements
- Cyns en dyns : opstellen aangeboden aan prof. mr. H.J. Hofstra
- Cypriot companies go Dutch for tax planning
- De fair share plicht van landen en ondernemingen
- De fiscale positie van de multi-nationals
- De internationale onderneming en de fiscaliteit
- Dealing with arm's length and comparability in the years 2000
- Debt modifications - international tax considerations for U.S. multinationals
- Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
- Deciphering the final U.S. regulations on payments by domestic reverse hybrids
- Decision 244 de 16 de diciembre de 1988
- Declaration by the Governments of OECD Member countries and Decisions of OECD Council on international investment and multinational enterprises
- Declaration by the Governments of OECD Member countries and Decisions of the OECD Council on Guidelines for multinational enterprises, national treatment, international investment incentives and disincentives, consultation procedures
- Deemed international transactions : a journey towards substance over form
- Determination of intangible property ownership in transfer pricing analyses
- Developments in transfer pricing
- Die Allokation der Gewinnsteuern multinationaler Unternehmen zwischen den Entwicklungsstaaten und den Industriestaaten
- Die Behandlung multinationaler Konzerne als Einheit im Steuerrecht
- Die Besteuerung der Gesellschafter-Fremdfinanzierung : unter besonderer Berücksichtigung der Unternehmensverhältnisse in den USA
- Die Einordnung grenzüberschreitender Kapitalgesellschaften in das geltende System der Einkommensbesteuerung von Gesellschaften
- Die Empfehlungen der OECD-Leitsätze für multinationale Unternehmen im Bereich der Besteuerung : Inhalt, Risiken und Implikationen für international tätige Unternehmen
- Die internationalen tätige österreichische Kapitalgesellschaft im Ertragsteuerrecht
- Die optimale Rechtsstruktur internationaler Unternehmen : steuerlich orientierte Wahl im Rahmen eines Zwei-Länder-Modells
- Digitalized economy : evolution? Or do we need a revolution? [part 1]
- Discerning the new documentation standards : a sensible response to BEPS Action 13
- Distributorships : a Canadian perspective
- Diverted profits tax : a multinational nightmare
- Dividends from noncontrolled Section 902 corporations : putting the eggs into too many baskets
- Do foreign multinationals' tax incentives influence their U.S. income reporting and debt policy?
- Draft legislation preventing unitary taxation by states
- Dutch policy agenda addresses tax evasion
- Dutch railway avoids corporation tax through Irish entity
- Dutch ruling could open fiscal unity to non-EU parents
- Dynamics of cross-border flows of multinationals : the Italian tax implications
- EU CbCR - proposal of the European Commission regarding the disclosure of tax information of multinationals
- EU Commission issues proposal for Code of Conduct on transfer pricing documentation
- EU enlargement : issues and opportunities for multinationals
- EU freedoms, non-EU countries and company taxation
- EU state aid cases continue to amaze and worry many multinationals
- Economic Commission for Africa : eastern and southern sub-regional advanced taxation training workshop
- Effects of Australia's MAAL and DPT on internet-based businesses
- Effects of China's new enterprise income tax law on multinational enterprises
- Emerging trends in transfer pricing legislation across Africa
- Employment taxes : a multinational issue
- Enhanced relationship challenging the Swedish Model
- Enhancing financial markets in Hong Kong : Corporate Treasury Center tax measures
- Ernst and Young 2003 global survey : transfer pricing is once again #1 with a bullet (part 1)
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Escaping the U.S. tax system : from corporate inversions to re-domiciling
- Estudios sobre control del fraude fiscal y prevención del blanqueo de capitales
- Ethical dimensions of international tax planning
- Europe in 1992 : a U.S. tax perspective
- Europe moves towards a more transparent tax regime
- European headquarters of American multinational enterprises in Brussels and Belgium : study commissioned by the Ministry of Brussels Affairs
- Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
- FATCA for foreign-based non-financial entities : a primer
- FATCA for foreign-based non-financial entities : the sequel
- Fair taxation : truth is in the eye of the beholder
- Fair taxation : truth is in the eye of the beholder
- Financing foreign subsidiaries of U.S. multinationals
- Fiscale ethiek voor multinationals
- Fiscale problemen van multinationals in Europa
- Fiscalité internationale de l'entreprise
- Foreign taxes and the growing share of U.S. multinational company income abroad : profits, not sales, are being globalized
- Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions
- Formulary apportionment - myths and prospects : promoting better international tax policies by utilizing the misunderstood and under-theorized formulary alternative
- Four visions of the future : scenario planning for tax departments in multinational companies
- French 2006 Finance Bill tougher on inbounds
- From compliance to the c-suite : value creation analysed through the transfer pricing lens
- Fundamentals of international tax planning
- GILTI, FDII, and the future of international IP planning
- German corporate exit taxes : corporate law requirements for the place of management in Germany
- Germany : outsourcing of intercompany tax consulting services
- Germany : second wave of changes enacted in 2003 rocks the boat
- Germany's new transfer pricing documentation rules
- Getting a fair share of MNE tax pie
- Getting businesses BEPS ready
- Global consistency and local risk management is Asia's transfer pricing landscape
- Global methods : a critical view
- Global tax fairness
- Global tax planning for losses
- Global tax?
- Globalization, offshoring, and multinational companies : what are the questions, and how well are we doing in answering them?
- Going the extra mile - when finance and IT suddenly awoke
- Government and multinational corporations in the race to the bottom
- Governments are competing for global HQs
- Grenzüberschreitende Kooperation von Unternehmen am Beispiel Deutschlands und Luxemburgs
- Grenzüberschreitende konsolidierte Konzernbesteuerung
- Grenzüberschreitendes cash pooling im Spannungsfeld sich ändernder Rahmenbedingungen - Eine ertragsteuerliche Analyse
- Group financing and BEPS : scary debt injections?
- Group synergies and the Shapley value analysis : a game theory approach
- Gruppi multinazionali e thin capitalization : alcune prime osservazioni
- Guidance offers clearer picture on repatriation
- Guía para el establecimiento de empresas multinacionales Andidas
- Harmonization of accounting standards : achievements and prospects
- Have cost contribution arrangements evolved into value contribution arrangements?
- Heineken in Africa
- Hong Kong on the Italian black list : Singapore scores another tax victory
- Host country corporate expatriation tax rules
- Host country tax considerations in conducting ongoing business activities abroad
- How Switzerland attracts international headquarters
- How Vietnam taxes foreign-invested enterprises
- How are multinationals faring under Canada's incomplete international tax reform?
- How companies create tax regimes in emerging countries
- How patent boxes became the new normal
- How the courts could redefine planning limits in 2014
- How to make intercompany loans BEPS proof
- How to restructure across Europe
- Høyt skattet: festskrift til Frederik Zimmer
- I prezzi di trasferimento e le multinazionali : una sintesi di concetti tecniche e normative
- IBA panelists discuss tax planning on repatriated profits
- ICC: Multinational enterprises : charges for intra-group services
- ICT and profit allocation within multinational groups
- IRS transfer pricing audit memos send clear signal to U.S. multinationals
- Impact of BEPS project on centralized operating models
- Impact of OECD BEPS deliverables in Singapore
- Impact of international tax changes on Australian investments
- Impact of transfer pricing on tax planning
- Implications of doing business in Oman through a local subsidiary
- Imprese multinazionali del diritto tributario
- In Ireland, the grass in greener for multinational holding companies
- Income access arrangements
- Income shifting : can the OECD MLI succeed?
- Income tax treatment by host country of a corporate expatriation
- Income tax withholding and reporting obligations on cross-border payments
- Indian budget woos foreign investment
- Indian representative office undertaking procurement activity for the purpose of export cannot be taxed in India
- Indian transfer pricing audits : challenges and emerging trends
- Integrated multinationals - the manufacturing industry challenges the global tax system
- Interest deductibility and BEPS Action 4
- International accounting and multinational enterprises
- International aspects of state and local taxation
- International business and multinational enterprises
- International business groups wary of new U.S. tax proposals
- International corporate tax strategies for China inbound investments
- International enterprises and taxation
- International group financing and taxes
- International income taxation and developing countries
- International share restructurings in Mexico
- International tax law and the multinational capital structure : evidence from US MNCs German direct investment
- International tax planning by multinationals : simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4
- International tax planning implications of China's new enterprise income tax law
- International tax planning with tax havens - objectives and strategies in a multinational group of affiliated corporations
- International taxation and economic substance
- International taxation and multinational activity
- International taxation and multinational firm location decisions
- International taxation of multinational enterprises (MNEs)
- Internationale winstallocatie (2) : bespreking van het rapport van de Commissie ter bestudering van de internationale winstallocatie
- Internationale winstallocatie : rapport van de Commissie tot bestudering van de juridische en economische aspecten van de voorrechten van de fiscus
- Ireland's place in a changing international tax landscape
- Ireland's tax regime continues to impress
- Is China internationally tax competitive?
- Is a letter of comfort a chargeble Intra-group service?
- Is something rotten in the Grand Duchy of Luxembourg?
- Is the Duke of Westminster doctrine dead?
- Is the European Commission using the Apple case to rewrite international tax?
- Is the present international tax architecture fit for purpose?
- Is there a way out of our int'l tax maze, short of total overhaul?
- Is this bribe deductible? Tax implications of the U.S. Foreign Corrupt Practices Act
- Italien : eine Art "Revolution" in der Besteuerung international tätiger Unternehmen
- Italy's tax amnesty : what foreign multinational corporations should know
- Japan to potentially strenghten definition of "permanent establishment"
- Joint audits : next level in cooperation between Germany and the Netherlands?
- Joint audits show promise of better compliance
- Key takeaways from India's GST bill for multinationals
- Konzernverrechnungspreise für multinationale Unternehmen
- Konzernverrechnungspreise im nationalen und internationalen Steuerrecht unter besonderer Berücksichtigung der Kostenaufschlagmethode
- L'entreprise internationale face à l'impôt : évasion fiscale ou surimposition?
- L'entreprise multinationale face au droit : Sous la direction de Berthold Goldman et Phocion Francescakis
- La imposición de las rentas de la empresa multinacional
- La tassazione dei redditi di impresa multinazionale
- Landmark rulings shape transfer pricing policy
- Las multinacionales frente a la nueva regulación sobre los precios de transferencia
- Latin America
- Latin America
- Law No. 88-110 of 8 August 1988 setting out the scheme applicable to international trading companies
- Le imprese multinazionali e il fisco
- Le rapport du Comité des Affaires Fiscales de l'OCDE : prix de transfert et entreprises multinationales (1979)
- Le rôle de la fiscalité dans la vie des enterprises
- Le transfert technologique par les firmes multinationales = Transfer of technology by multinational corporations : volume II
- Legal problems of codes of conduct for multinational enterprises
- Les défis de la mobilité internationale : donner un nouveau souffle aux programmes de mobilité
- Les entreprises conjointes internationales dans les pays en voie de développement. Le régime des participations
- Les entreprises multinationales en droit international
- Les entreprises multinationales: la souveraineté nationale en péril. Préf. de A.C. Decouflé
- Les mesures fiscales destinées à faciliter les mouvements internationaux de capitaux | Les mesures fiscales susceptibles de ranimer l'épargne privée tant dans le domaine mobilier que dans le domaine immobilier | Les sociétés internationales dans le droit fiscal national et international : l'influence des rapports existant entre des entreprises situées dans les pays différents sur la détermination des bénéfices imposables dans chacun de ces pays | L'imposition double résultant aussi bien de l'imposition des bénéfices des sociétés de capitaux que de l'imposition de ces mêmes bénéfices, pour autant qu'ils ont été distribués aux actionnaires, considérée du point de vue du droit comparé et de la politique fiscale
- Licensing of trademarks and the use of group names : recent developments
- Limited tax liability of non-resident companies and freedom of establishment
- Limiting the deduction for multinational interest expense: the importance of global norms
- Limits on the use of low-tax regimes by multinational businesses - Belgian report
- Location savings : who is entitled to the additional profit?
- Location-specific advantages : when and how they should be allocated
- Loi No. 94-42 du 7 mars 1994, fixant le rime applicable à l'exercice des activités des sociétés de commerce international
- Loi No. 96-59 du 6 juillet, modifiant et complétant la Loi No. 94- 42 du 7 mars 1994, fixant le régime applicable à l'exercice des activités des sociétés de commerce international
- Looking at Amazon's tax affairs in the U.K
- Losing control : towards an understanding of transnational corporations in the Pacific Islands context
- Low-tax regimes & MNEs : differing CFC regimes lead to tax treatment diversity, IFA congress notes
- MNC's last chance for ACT refunds under the U.S./U.K. double tax treaty
- Major VAT implications for foreign entrepreneurs with a Swedish branch
- Managing global risk for multinationals
- Managing multinational corporations
- Managing the repatriation decision : the multinational's dilemma
- Managing transfer pricing risks by multinational companies in China
- Manual de fiscalidad internacional
- Manuale del transfer pricing
- Manuale di diritto e pratica doganale
- Measures strengthening the negotiating capacity of governments in their relations with transnational corporations : joint ventures among firms in Latin America : a technical paper
- Measuring and monitoring BEPS, Action 11 - 2015 final report
- Memorandum to the U.S. Congress : you wouldn't like worldwide formula apportionment
- Mid-term report on the 1976 Declaration and Decisions
- Migration of UK-owned multinationals
- Multinational and expatriate tax planning in Japan
- Multinational companies and economic concentration in Europe
- Multinational companies and offshore centres
- Multinational corporations: FAS 109 issues
- Multinational enterprise business strategies and transfer pricing in a global marketplace
- Multinational enterprises ; financial and monetary aspects
- Multinational enterprises and permanent establishments: the Philip Morris case
- Multinational enterprises and the development, ownership and licensing of trademarks and trade names
- Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
- Multinational firm theory and international tax law : seeking coherence
- Multinational groups and PE issues
- Multinational groups with Canadian members in hard times
- Multinational tax avoidance : Australia initiates targeted tax reforms
- Multinational transfer pricing : Canadian and British perspectives
- Multinational transfer pricing: evidence in the United Kingdom
- Multinationale Unternehmen sozialistischer länder : die internationalen Wirtschaftsorganisationen im Rat für gegenseitige Wirtschaftshilfe
- Multinationale Unternehmen und Entwicklungsländer : Interessenkonflikte und Verhandlungspositionen
- Multinationals adapt their structures in a post-BEPS world
- Multinationals and the EC engulfed in state aid disputes
- Multinationals and transfer pricing
- Multinationals, enforcement covenants and fair share
- Multistate taxation of multinational e-commerce businesses
- National and multinational companies : some legal issues
- National treatment for foreign-controlled enterprises
- National treatment for foreign-controlled enterprises
- National treatment for foreign-controlled enterprises established in OECD countries
- Nederland over de grens : handboek voor zakendoen met het buitenland
- Neue Transparenzregeln für internationale Konzerne : Offenlegungsvorschriften für den Steuerbereich
- New IOF law in Brazil will benefit multinationals
- New TIEAs extend the playing field for Canada's multinational enterprises
- New U.S. treaty trends : potential benefits for U.S. multinationals in Asia
- New Zealand's proposed response to the BEPS Action Plans : the proposals, the impact, and potential concerns
- New developments in the application of the interest deduction limitation in Iceland
- New draft CFC legislation in the United Kingdom
- New evidence on the tax burden of MNC activities in Central- and East- European new member states
- New ruling policy in the Netherlands Antilles
- New senior accounting officer rules may hit tax directors
- New tax on large corporations
- New tax rules for representative offices in China
- Nordic countries attempt to lose tax image
- O regime dos preços de transferência e o IVA
- OECD guidelines for multinational enterprises
- OECD tackles the "international coherence" standard
- OECD tranfer pricing documentation now targets multinationals
- OECD's Action Plan on tax base erosion and profit shifting : part 1 - What should be Africa's response?
- Officials' report on the taxation of multinational companies
- Offshore finance and global governance : disciplining the tax nomad
- Operazioni internazionali e fiscalità : l'impatto della normativa tributaria italiana sulle attività con l'estero
- Optimizing income flows in a multinational corporation
- Outsourcing offers tax planning opportunities for MNEs
- Overview of outbound tax planning for U.S. multinational corporations
- Patent boxes and the location and amount of income from intangibles
- Pension funds and tax management : challenges ahead for "multinational enterprises"
- Performing a BEPS diagnostic - the CbC report as a tool for taxpayers
- Permanent establishment through related corporations : new case law in Italy and its impact on multinational flows
- Permanent establishments through related corporations under the OECD Model Treaty
- Picciotto's dilemma : what is unitary taxation?
- Policy forum: Effective tax rates for multinationals - the role of tax incentives and tax planning
- Position paper presented by the Union of Industries of the European Community (UNICE) on the Council's work on tax avoidance
- Possible changes to the intercompany services safe harbor rule on multinationals
- Practical experiences gained in the taxation of multinational corporations
- Praxis des Internationalen Steuerrechts 2015
- Preventing base erosion : the great BEPS debate
- Principios globales de fiscalidad internacional
- Prinzipien des internationalen Steuerrechts als Problem der Steuerplanung in der multinationalen Unternehmung
- Prix de transfert et entreprises multinationales : rapport du Comité des Affaires Fiscales de l'OCDE 1979
- Prix de transfert et entreprises multinationales : trois études fiscales : rapports du Comité des Affaires Fiscales de l'OCDE 1984
- Prix de transfert et stratégies d'optimisation fiscale de la firme multinationale
- Profit allocation in the pharma industry - who wants a slice of the tax pie?
- Profit shifting : driver of transfer (mis)pricing and the potential of countermeasures
- Profit shifting : drivers and potential countermeasures
- Profit shifting and "aggressive" tax planning by multinational firms : issues and options for reform
- Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
- Profit shifting opportunities, multinationals, and the determinants of FDI
- Profit splits post-BEPS : quantifying an MNE's intangibles
- Public country-by-country reporting : the shareholders' case for mandatory disclosure
- Publishing tax strategies - challenges and opportunities for U.K. companies
- Reaping the benefits of US secondment
- Recapturing OFLs upon partnership dispositions: an area of uncertainty
- Recent advance ruling : a shot in the arm for the Indian outsourcing industry
- Recent and proposed changes to Canada's system for taxing foreign operations
- Recent developments and problems relating to the taxation of multinational companies : Philippines
- Recent developments and problems relating to the taxation of multinational companies : Thailand
- Recommended amendments to the upstream loan rules
- Reconciling global financial reporting with domestic taxation
- Recovering EU state aid from U.S. MNEs : who foots the bill?
- Recovery of international costs in multinational enterprises
- Reducing the impact of foreign taxes on the global tax burden of U.S.-based multinational companies
- Regional headquarters for multinational corporations: tax incentives for Hong Kong ?
- Regulating global corporate capitalism
- Regulating internal services
- Remuneration of intra-group services : one size fits all?
- Residence-based taxation and FAPI : a world of fictions
- Resources under pressure : a new European tax survey
- Responsibility of parent companies for their subsidiaries
- Restricted interest deductibility and multinationals' use of internal debt finance
- Restrictive business practices of multinational enterprises
- Restructuring the businesses of multinational groups operating in Europe
- Review of conference on what the United States can learn from the experience of countries with territorial tax systems
- Review of substantive provisions in the OECD Guidelines for multinational enterprises
- Review of the 1976 Declaration and Decisions on Guidelines for multinational enterprises, national treatment, international investment incentives and disincentives, consultation procedures
- Revised loan proposals would hit both Canadian and foreign-based multinationals : a startling about-face
- Revisiting the U.S. taxation of intangible property income of controlled foreign corporations
- Risk-taking by multinational finance entities and interest deductibility
- Rules limiting interest expense deductions are proposed by IRS
- Russia adopts country-by-country reporting legislation
- Russia's draft country-by-country reporting and financial disclosure legislation
- Safe harbours on the horizon?
- Sarbanes-Oxley Act - Anlass zu verstärkter internationaler Kooperation im Bereich der Corporate Governance?
- Sarbanes-Oxley Act of 2002 : impact on international tax planning
- Section 385 : proposed rules would lower the boom on intercompany debt
- Seven steps to managing your VAT successfully
- Sharing intangible property within a multinational group : facts vs. theories
- Sharing the pie : taxing multinationals in a global market
- Should tax policy target multinational firm headquarters?
- Singapore's 2005 budget : tax implications for multinational companies
- Solving the lockout effect
- South Africa's HQC regime vs. the Mauritius GBL1 regime : a comparison
- Spillovers in international corporate taxation
- Stapled Stock. Is it as easy as it sounds ?
- Starbucks versus the people
- State Aid and tax rulings - the Commission's approach to virtual payments: equal treatment of multinationals?
- State taxation of multinational companies : time for change
- Steuerliche Aspekte des Technologietransfers in multinationalen Unternehmungen
- Steuerliche Chancen und Risiken für international tätige Unternehmen : 5. Deloitte Steuerforum
- Steuerplanung im nationalen und transnationalen Unternehmen
- Steuerplanung internationaler Unternehmungen : System und Methode
- Steuerstrategien deutscher Konzerne - die OECD als Retter?
- Strategies for the use of a Euroholding company by a U.S. multinational
- Structural adjustment and multinational enterprises
- Studies in international taxation
- Sub-contracting, referrals and global contracts for services firms
- Subjektfähigkeit grenzüberschreitender Kapitalgesellschaften
- Survey of selected US reporting requirements of international operations
- Survey on transfer pricing in India by PwC - you said it!
- Sweden proposes new documentation rules
- Taking advantage of a loophole in the high-tech industry
- Taking control of the tax policy agenda
- Tax and practical issues in commissionaire structures
- Tax aspects of transfer pricing within multinational enterprises : the United States proposed regulations : a report by the Committee on Fiscal Affairs on the proposed Regulations under Section 482 IRC
- Tax base defense : time to update the Model treaties
- Tax base erosion and homeless income: collection at source in the linchpin
- Tax compliance and audit adjustment - an investigation of the transfer pricing methodologies
- Tax considerations for multinational companies resulting from the North American Free Trade Agreement
- Tax control framework - a conceptual approach : the six nuances of good tax governance
- Tax education and accountancy; Personal holding companies - tax pitfalls and possibilities; U.S. employees abroad - estate tax; The growing relevance of tax treaties - impact on U.S. companies; Controlled foreign corporations; Tax planning techniques for foreign investors considering U.S. operations; Tax Reform Act of 1976: international considerations; An inquiry into the foreign tax burdens of U.S. based multinational corporations; Tax on foreign banks: how times have changed; Accounting education worldwide from the perspective of accounting practice; U.S. foreign tax credit limitation after the '76 Act; United States tax law and practice
- Tax havens and the multi-national corporation
- Tax highlights of the 2015 South African budget
- Tax issues in German distribution models for multinational enterprises
- Tax issues related to the formation, operation, and disposition of international joint ventures by US multinational corporations
- Tax morality : whose responsibility?
- Tax obstacles to international flows of capital
- Tax planning and corporate responsibilities of board-members : perspectives for companies in Germany, the Netherlands, Spain and the United Kingdom
- Tax planning for U.S. MNCs with EU holding companies : goals - tools - barriers
- Tax planning for U.S. multinationals
- Tax planning for multinational companies
- Tax planning opportunities involving Cypriot companies under the new Dutch participation exemption and new Dutch anti-abuse provisions
- Tax planning to reduce foreign taxes for U.S. multinationals: an EU and Netherlands tax update
- Tax planning with Thai regional operational headquarters
- Tax policy challenges in the 21st century
- Tax reform 1986 : an analysis of the international provisions of the Internal Revenue Code of 1986
- Tax reforms could force foreign companies to restructure
- Tax rulings : in line with OECD Transfer Pricing Guidelines, but contrary to EU State aid rules?
- Tax treaties and their role in the financial planning of the multinational enterprise. Reprint from The American Journal of Comparative Law, Vol. XX, Winter 1972, No. 1
- Tax-aided financial services companies and the cost of capital
- Tax-effective methods to finance Latin American operations
- Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
- Taxation in the global economy
- Taxation of multinational companies and its implications for Russia
- Taxation of multinational enterprises in a global market : moving to corporate tax 2.0?
- Taxation of multinational petroleum companies : a comparative study
- Taxing cross-border intercompany transactions : are financing activities fungible?
- Taxing income in the oil and gas sector - challenges of international and domestic profit shifting
- Taxing multi-nationals under union wage bargaining
- Taxing multinational corporations
- Taxing multinational corporations: average tax rates
- Taxing multinational enterprises as unitary firms
- Taxing multinational entreprises as unitary entities
- Taxing multinationals : policy analysis with a focus on technology
- Taxing multinationals : securing jobs or the new protectionism?
- Taxing platform businesses with highly digitized business models
- Taxing success: income shifting and the U.S. taxation of nonroutine returns earned by foreign subsidiaries
- Taxing times for multinationals
- The 1984 review of the 1976 Declaration and Decisions
- The 1986 Tax Reform Act and U.S. multinational corporations
- The 1993 US Tax Act will affect international transactions
- The BEPS Action 8 Final Report : comments from economists
- The Belgian corporate tax reform 2018-2020 : what's in it for groups doing business in Belgium?
- The ETI/corporate inversion debate : will myths prevail?
- The EU common consolidated corporate tax base
- The EU's misguided tax war on US companies
- The GAAP lock-out effect and the investment behavior of multinational firms
- The GAO analysis on multinational corporations : trial by innuendo
- The Hong Kong-based multinational : an international tax strategy
- The Innovation Promotion Act of 2015 : not the new Ireland
- The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
- The MAAL and the diverted profits tax : a comparative
- The MLI - impact on Luxembourg : a case study
- The Netherlands and UK sit at the heart of the global tax haven industry
- The Netherlands international finance company (IFC)
- The OECD Guidelines for Multinational Enterprises
- The OECD guidelines for multinational enterprises
- The OECD guidelines for multinational enterprises : draft and commentary : 10 January 2000
- The OECD-led International Compliance Assurance Programme : a game changer?
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
- The Treasury finalizes country-by-country reporting Regulations for U.S. multinationals
- The U.K. vote to leave the EU has implications for U.S. multinationals
- The United Kingdom's diverted profits tax and treaties : an evaluation
- The allocation and apportionment of deductions by multinational enterprises : an analysis of treasury regulations 1.861-8 and 1.882-5
- The application of revised transfer pricing rules to aspects of business models : issues identified by the Organisation for Economic Co-operation and Development and solutions proposed as part of the Base Erosion and Profit Shifting Project
- The arm's length principle and group dynamics - part 2 : solutions to conceptual shortcomings
- The arm's length principle and groups dynamics - part 1 : the conceptual shortcomings
- The attraction and feasibility of formula apportionment for the European Union
- The capital structure of large firms and the use of Dutch financing entities
- The capital structure of multinational companies under tax competition
- The case for a destination-based corporate tax
- The case for stronger tax risk management strategies
- The challenge of taxing multijurisdictional companies in Europe
- The compliance cost of taxing foreign-source income : its magnitude, determinants and policy implications
- The concept of a permanent establishment within a group of multinational enterprises
- The duty of countries and enterprises to pay their fair share
- The economic and political consequences of multinational enterprise : an anthology
- The economics of tax avoidance and evasion
- The effect of international tax policy on business location decisions
- The effect of international tax policy on foreign direct investments
- The effect of tax policy on U.S. and non-U.S. multinational enterprises
- The effective tax rates of the largest US and EU multinationals
- The effects of taxation on multinational corporations
- The evolution of tax-advantaged intercompany lending programs
- The evolving world of global tax planning : part 1
- The finance, investment and taxation decisions of multinationals
- The financing of multinational companies and taxes : an overview of the issues and suggestions for solutions and improvements
- The future for global business - a UK tax perspective
- The future of APB 23 in a BEPS new world
- The future of source-based taxation of the income of multinational enterprises
- The future of transfer pricing
- The greatest invention : tax and the campaign for a just society
- The growing problem of local taxation of multinationals in Argentina
- The hidden wealth of nations : the scourge of tax havens
- The impact of Section 956A and related legislative changes on U.S. multinationals
- The impact of multinational corporations on development and on international relations
- The incentive to locate a multinational firm : the effect of tax reforms in the United Kingdom
- The indirect foreign tax credit after the Tax Reform Act of 1986
- The indirect side of direct investment : multinational company finance and taxation
- The international taxation of multinational enterprises in developed countries
- The management of corporate taxes
- The misleading debate about corporate tax avoidance by multinationals
- The multilateral instrument to modify tax treaties : impact for MNEs
- The multinational company in Europe : some key problems
- The new frontiers of international tax planning : conference documentation
- The new non-territorial U.S. international tax system [part 1]
- The nexus of corporate income taxation and multinational activity
- The organisation of the multinational firm : perspectives on global transfer pricing
- The principle of mobilia sequuntur personam and the situs of intangible property : the brew of Foster's High Court case
- The relationship between tax authorities, large multinationals and the public
- The revised OECD transfer pricing guidance on intangibles : a critical analysis
- The rights of multinationals in the global transparency framework : McCarthyism?
- The role of headquarters in mulinational profit shifting strategies
- The secret of high tax countries in effective tax planning
- The significance of international tax rules for sourcing income. The relationship between income taxes and trade taxes
- The strategy of multinational enterprise. Organization and finance
- The structure of international taxation : a proposal for simplification
- The tax State aid investigations, and the role of economic and financial analysis
- The tax department's role in sustainable transfer pricing
- The tax-efficient supply chain : considerations for multinationals
- The taxation of interconnected companies | La taxation des sociétés imbriquées | Die Besteuerung der verflochtenen Gesellschaften
- The taxation of multinational corporations
- The taxation of multinational enterprises : an elusive balance
- The theory of multinational enterprises : the selected scientific papers of Alan M. Rugman : volume 1
- The transfer pricing of multinational enterprises : notes by the U.K. Inland Revenue
- The world is changing : the gradual evolution of tax planning
- The year in review : Cyprus
- Thin capitalization and interest deduction rules : a worldwide survey
- Through a glass darkly: what can we learn about a U.S. multinational corporation's international operation from its financial statement disclosures?
- To invert or remain a U.S. multinational : the consequences are the question
- Towards unitary taxation of transnational corporations
- Transaction cost, production cost and tax transfer pricing
- Transfer prices, the application of the arm's length principle and the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)
- Transfer pricing
- Transfer pricing
- Transfer pricing : structuring a post-BEPS analysis of foreign exchange risk
- Transfer pricing and characterization of multinational enterprise operations with a focus on Canada and the U.S
- Transfer pricing and income shifting in integrating economies
- Transfer pricing and multinational corporations: an overview of concepts, mechanisms and regulations
- Transfer pricing and multinational enterprises
- Transfer pricing and multinational enterprises : three taxation issues
- Transfer pricing and the arm's length principle in international tax law
- Transfer pricing and the multinational enterprise
- Transfer pricing and the multinational enterprise
- Transfer pricing aspects of BEPS
- Transfer pricing challenges and opportunities in China's auto industry
- Transfer pricing for multinational enterprises: some remarks on its economic, fiscal and organizational aspects
- Transfer pricing from a CFO's perspective : the benefits of activity-based costing
- Transfer pricing guidelines for multinational enterprises and tax administration. Task force on the revision of the 1979 Transfer Pricing Report
- Transfer pricing in multinational enterprises: a clarification of concepts and issues
- Transfer pricing strategies of intangible assets, e-commerce and international taxation of multinationals
- Transfer pricing tax audits in Asia Pacific : the case of MNE's in Malaysia
- Transfer pricing trends and perceptions in Europe
- Transnationale Kooperation Steuerharmonisierung
- Transnationaler Verlustausgleich bei internationalen Unternehmungen und Konzernen im Steuerrecht
- Treaty commentary muddles seconded employment and PEs
- Trusts and protection of assets for the multinational company
- U.K. autumn budget 2017 - measures affecting large companies
- U.K. autumn budget 2017 - tax consultations
- U.S. APA program changes positively impact U.S.-Japan APAs
- U.S. International tax reform : what form should it take?
- U.S. Joint Committee on taxation staff report on present law, transfer pricing and possible income shifting
- U.S. docs and master file - transfer pricing apples and oranges
- U.S. international tax policy for a global economy
- U.S. multinational corporations' tax problems in Europe
- U.S. multinationals need to BEPS proof country-by-country reports
- U.S. tax challenges for foreign-based multinationals
- U.S. tax reform - a war of tax protectionism
- U.S. tax reform : potential implications for the Netherlands
- U.S. tax reform considerations for multinational services companies
- U.S. taxation of international income : blueprint for reform
- U.S. taxation of the use of employer stock as employee compensation in the international arena
- UK Budget : a new framework for international businesses
- UK parliament hearing quizzes corporate executives, civil society on the existence, curbing of transfer pricing abuses
- UK transfer pricing legislation : the international impact
- US states challenge tax havens
- US tax policy is hurting US multinationals operating in the EC