treaty benefits
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The concept treaty benefits represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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treaty benefits
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- A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
- A deconstruction of the principal purposes test
- Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
- Access to tax treaty benefits : procedural aspects
- Action 6: preventing the granting of treaty benefits in inappropriate circumstances
- Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
- Ambiguity in the U.S.-Canada treaty's publicity-traded test should be resolved in favor of Canadian dual-class public companies
- An unsolved question on the U.S. portfolio interest exemption
- Anti-deferral and anti-tax avoidance : when derivative benefits and zero withholding on dividends collide : are any treaty benefits available?
- Article 15(2) of the OECD Model and the international hiring-out of labour: new criteria required?
- Asia region funds passport and proposed corporate collective investment vehicles
- Asian voices : BEPS and beyond
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS is broader than tax : practical business implications of BEPS
- Beneficial ownership in international tax law
- Benefits for collective investment vehicles in the EU
- Besteuerung doppelt ansässiger Kapitalgesellschaften
- Blickpunkt International
- Brexit and NAFTA demise could jeopardize U.S. treaty benefits
- Can a Dutch company claim benefit of the France-Italy tax treaty?
- Can a failure to apply the Principal Purpose Test by an EU Member State constitute unlawful state aid?
- Canada introduces new forms to be used to obtain treaty benefits, including by partnerships and hybrid entities
- Case closed : tax treatment of US S-corporations under the Germany-United States Income and Capital Tax Treaty - treaty benefits for hybrid entities
- Claiming treaty benefits in China by HK tax resident companies
- Collective investment vehicles
- Collective investment vehicles in international tax law : the Swiss perspective
- Continued problems for U.S. resident members of LLCs seeking treaty benefits on Canadian source income - Canadian branch tax
- Court denies tax treaty benefits to long borrower of Swiss shares
- Court rulings on dividend stripping and denial of Swiss tax treaty benefits
- Das Kriterium des regelmäßigen Handels an einer anerkannten Börse - Berührungspunkte zwischen dem LoB-Artikel des DBA USA mit dem CRS und FATCA = Shares regularly traded on a recognized stock exchange - a comparison between the LoB Article, CRS and FATCA
- De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
- De stichting en vereniging als inwoners voor toepassing van belastingverdragen
- Der Principal Purposes Test
- Die Betriebsaufspaltung auf (Auslands-)Reise
- Die Rechtsfolgen der Anwendung des Principal Purpose Tests - ein Versuch der Annäherung = Legal consequences of the principal purpose test - approaching a solution
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
- Discretionary treaty benefits and the unbearable absurdity of the PPT
- Does principal purpose test achieve the result of preventing inappropriate use of treaty when it is applied to existing case law?
- Domestic and regulatory treatment of ETFs - Australia
- Domestic and regulatory treatment of ETFs - Germany
- Domestic and regulatory treatment of ETFs - Ireland
- Domestic and regulatory treatment of ETFs - Netherlands
- Domestic and regulatory treatment of ETFs - United States
- Dreiecksverhältnisse im internationalen Steuerrecht unter Beteiligung doppelt ansässiger Kapitalgesellschaften
- Dubious taxable status of Polish tax capital groups
- Dutch show flexibility in granting treaty benefits
- Eligibility for treaty benefits under the Belgium-U.S. income tax treaty
- Eligibility for treaty benefits under the Denmark-U.S. income tax treaty
- Eligibility for treaty benefits under the Finland-U.S. income tax treaty
- Eligibility for treaty benefits under the Mexico-U.S. income tax treaty
- Eligibility for treaty benefits under the New Zealand-U.S. income tax treaty
- Eligibility for treaty benefits under the Spain-U.S. income tax treaty
- Eligibility of foreign partnerships for treaty benefits
- Emerging international consensus on treaty benefits for flow-through entities
- Enige internationaalrechtelijke, fiscale aspecten van het Wetsvoorstel titel 7.13 BW
- Enkele aspecten van de 'principal purpose test'
- Ensuring appropriate treaty relief for collective investment vehicles
- EuGH entscheidet über Abkommensberechtigung von Betriebstätten
- Foreign funds and trusts claiming tax treaty benefits in Portugal
- German provisions to counter tax planning structures with hybrid legal entities
- German tax review : legislative and judicial developments
- Headed for the Brexit : how to keep calm and carry on with U.S. treaty benefits
- Holding companies in the BEPS era
- In search of guidance on tax treaty benefits for U.S. retirement plan distributions
- Income tax treaty aspects of nonincome taxes : the importance of residence
- India : international issues in 2010 draft Direct Taxes Code
- India budget 2013 - a balancing act
- International corporate tax strategies for China inbound investments
- International tax issues in relation to cross-border investment funds
- Interpretation and application of Vietnam's tax treaties
- Introduction of the principal purpose test and discretionary benefits provisions into Singapore's tax treaties : not as black as it is painted : part 1- reasons
- Investing into France through partnerships : recent rulings regarding U.S. RICs
- Is Article 29(9) a game-changer? What would be the outcome of existing jurisprudence in light of Article 29(9)?
- Italian Supreme Court clarifies Japan treaty benefits
- Italian judgment on the treaty entitlement of an English trust
- Italy's new incentives to attract high-net-worth individuals
- Latin America's tax treaty network : is double taxation avoided?
- Le stock options assegnate a lavoratori dipendenti : aspetti di diritto internazionale tributario
- Liable to tax : India versus OECD
- Limitation of holding structures for intra-EU dividends : an end to tax avoidance?
- Limitation of treaty benefits in Germany
- Mexican 2002 tax reform
- Molinos Rio de la Plata SA v Revenue Service : Administrative Files No. 34,739-I and No. 35,783-I
- Netherlands issues guidance on foreign transparent entities
- New Zealand company denied treaty benefits
- OECD report on granting of treaty benefits with respect to the income of collective investment vehicles
- Participants in foreign transparent entity denied treaty benefits (the good, the bad and the ugly)
- Patent boxes : the rise, the change or the fall?
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Australia
- Pension funds as cross-border investors : country survey on tax and regulatory developments : China (People's Rep.)
- Pension funds as cross-border investors : country survey on tax and regulatory developments : India
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Netherlands
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Russia
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Spain
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Switzerland
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Taiwan
- Pension funds as cross-border investors : country survey on tax and regulatory developments : United States
- Personae miserabiles tractatu
- Preventing the granting of treaty benefits in inappropriate circumstances
- Preventing the granting of treaty benefits in inappropriate circumstances, Action 6 - 2015 final report
- Private equity funds in Mexico - BEPS concerns
- Resource Capital Fund IV : uncertainties persist in private equity
- Retaining treaty benefits during acquisitions in Russia
- Roy Rohatgi on international taxation : volume 1 : principles
- Schwarz on tax treaties
- Schwarz on tax treaties
- Special U.S. payroll tax rules and procedures apply to foreign employees
- Starr International Co Inc v United States of America : Case No 14-cv-01593 (CRC)
- Structures lacking substance and business purpose come under further challenge
- Substanz von Empfängergesellschaften bei Outbound-Dividenden : Analyse und Würdigung der Schweizer Praxis (1. Teil)
- Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update
- Tackling abuse of tax treaties related to passive incomes : is beneficial ownership the most effective solution? An evaluation of international and French practices
- Tax deferral treatment developments in China
- Tax treaties and most-favoured-nation treatment, particularly within the European Union
- Tax treaty case law around the globe : 2019
- Tax treaty case law around the globe : 2020
- Tax treaty entitlement
- Taxation of European retail funds
- Taxation of collective investment funds and availability of treaty benefits
- Taxation of expatriates : including certain non-tax aspects
- Taxation of investment funds following the OECD base erosion and profit shifting initiative - part 1
- Taxation of partnerships and partners engaged in international transactions : issues in cross-border transactions in Germany and the U.S
- Tendenzen in der Rechtsprechung des österreichischen Verwaltungsgerichtshofs zu den Doppelbesteuerungsabkommen
- The Germany-Luxembourg Income and Capital Tax Treaty (2012)
- The Italian Supreme Court's decision in the ITW case : the beneficial ownership requirement and double non-taxation
- The OECD's antiabuse standards and the Congo-South Africa tax treaty
- The U.S. taxation of international students : an analysis and call for reform
- The applicability of double tax treaties to individuals benefiting from preferential tax regimes (e.g. art. 24-bis TUIR)
- The application of the Swiss GAAR in a treaty context - the pre- and post-BEPS world
- The effect of Brexit and the USMCA on U.S. tax treaty derivative benefits
- The effect of the OECD Base Erosion and Profit Shifting Action plan on developing countries
- The meaning of "liable to tax" and the OECD reports : their interaction and ambiguous interpretation
- The non-domiciled alien whose RPHC has no treaty protection : coping with the anti-inversion rules of par. 7874
- The principal purpose test in tax treaties under BEPS 6
- The relevant economic activity test and its impact on the international corporate tax policy framework
- The signalling function of article 29(9) of the OECD Model : the 'principal purpose test'
- The special tax regimes clause in the 2016 U.S. Model Income Tax Convention
- Treaties benefits denied for capital gains where shareholder not "real" owner of shares
- Treaty benefits allowed for capital gains where shareholder not merely a name lender
- Treaty benefits for investment vehicles in a post-BEPS world
- Treaty eligibility from a German perspective : status quo, trends and perspectives
- Triangular cases: the application of bilateral income tax treaties in multilateral situations
- U.S. tax treaties and Code Sec. 6114 : why a taxpayer's failure to "take" a treaty position does not deny treaty benefits
- US LLC entitled to tax treaty benefits (sometimes) : TD Securities (USA) LLC v. The Queen : 2010 TCC 186
- Uitvoeringsvoorschriften artikel 11 Belastingregeling voor het Koninkrijk (Aruba)
- Ukraine's tax treaties : status and effectiveness
- Verdragstoegang en inwonerschap in de Notitie fiscaal verdragsbeleid 2011
- Waiting for "BEPS" ... Canada "appears"
- Where is EU law in the OECD BEPS discussion?
- Widerrufliche liechtensteinische Stiftungen und deren DBA-Berechtigung = Treaty protection for revocable Liechtenstein foundations?
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