treaty benefits
Resource Information
The concept treaty benefits represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
treaty benefits
Resource Information
The concept treaty benefits represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- treaty benefits
152 Items that share the Concept treaty benefits
Context
Context of treaty benefitsSubject of
No resources found
No enriched resources found
- 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
- Access to treaty benefits
- 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
- Demystifying the saving clause and re-sourcing rules in treaties
- Der Principal Purposes Test
- 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
- 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?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/izAhlkT9TCk/" 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/izAhlkT9TCk/">treaty benefits</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept treaty benefits
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/izAhlkT9TCk/" 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/izAhlkT9TCk/">treaty benefits</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>
