"... and the winner is : Financial Transaction Tax?"
"... mere contractual analysis" : GST and the Ten Commandments
"Aggressive Steuerplanung" - eine Analyse der Empfehlung der Europäischen Kommission = "aggressive tax planning" - an analysis of the recommendations of the European Commission
"Beneficial owner" in the contect of Bulgarian withholding taxation : mission (im)possible
"Consistency" and fundamental freedoms : the case of direct taxation
"Goldfinger"-Gestaltungen, die Auslegung von Doppelbesteuerungsabkommen und die Reaktion der Verwaltung - zugleich eine Anmerkung zum laufenden Revisionsverfahren des BFH, I R 3/13
"Secondment" or "service" - the SAT of China gives its answer
'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
'Fair share' : naar een alternatieve minimumbelasting in de VPB?
'How can I help you?' Perceived service orientation of tax authorities and tax compliance
'Sixth method' raises concerns in developing countries
'Sixth method' raises transfer pricing concerns in developing countries
'Steuerfreie' Entstrickung oder Paragr. 50i EStG? : Besteuerung von Personengesellschaften mit ausländischen Gesellschaftern nach dem AmthilfeRLUmsG
(Re)conciling the Vodafone-India tax dispute: the whirlwind isn't stopping
10%ige Mindestnutzung und Änderung der Verhältnisse : Ausschluss vom Vorsteuerabzug nach Paragr. 12 Abs. 2 Z 1 UStG und Vorsteuerkorrektur nach Paragr. 12 Abs. 10 UStG
11 reasons why FATCA must be repealed
183-Tage-Regel : VwGH legt Arbeitgeberbegriff abkommensautonom aus
1987: Roger Douglas's failed attempt to tax charities
2012 French supplementary budget: how this may affect non-residents
2012 update to the OECD Model (2010) : exchange of information for non-tax purposes
2013 Italian financial transaction tax
2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
A Danish view on information exchange and cross-border cooperation
A South East Asian tax organisation
A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
A capital idea
A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
A consideration of the European Foundation : alle Menschen werden Spender
A delicate balance : who is responsible for tackling avoidance?
A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
A few thoughts on treaty shopping
A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction
A fresh look at the Japan-US bilateral APA relationship
A further step for VAT reforms
A glimpse at Australia's GAAR bill
A hard step for Soft-Moc
A law of counteracting forces : the reimbursement of overcharged, unduly paid, overcollected and overpaid VAT
A layman's guide to FATCA due diligence and reporting obligations
A little light on transaction fees under UK VAT law
A look at 8 of Mexico's new tax treaties
A look at advance tax rulings in Turkey
A look at international tax planning in Myanmar
A misunderstanding of fACT - Metallgesellschaft
A model taxpayer's charter - why?
A modest proposal
A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing
A new Spanish infringement of real estate tax rules?
A new chapter in tax information exchange in Hong Kong
A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
A new form of test
A new opportunity
A new twist in China's taxation of real estate
A note on recent UK tax treaty developments (December 2011 to December 2012)
A plea for EU legal certainty
A policy approach to intercompany debt pricing : how to deal with regulatory diversity
A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture
A primer on domestic oil and gas, Part IV : nonproductive well determination
A problem like Maria
A recent decision on the application of the ne bis in idem principle in the tax context
A step backward : the ECJ's decision on Danish exit taxation
A study of the impact of culture on tax compliance in China
A tale of two technologies : transfer pricing of intangibles in the digital economy
A tentative improvement : comments on OECD Discussion Draft on the transfer pricing of intangibles
A theory of royalties and profits : a note
A very British FATCA
APA in China : the end of cheap, the growth of affluence
ATO market valuation guidelines : risky business
AX and others v Federal Tax Administration : 2C_269/2013
Abgrenzung der Betriebsstätteneinkünfte nach dem AOA : die wesentlichen Änderungen durch den Authorized OECD Approach anhand eines Praxisfalls
AbgÄG 2012 : Einführung einer gesetzlichen Mindestbemessungsgrundlage in der Umsatzsteuer : die neue Normalwertregelung in Paragr. 4 Abs 9 UStG im Lichte des Unionsrechts
Abkommensrechtliche Missbrauchsvermeidung bei Investmentvermögen
Absorption d'un holding et transfer des déficits
Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ - part 2
Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team
Accounting exemptions for microentities in the EU
Accounting treatment and tax implications of repo transactions
Acquisition of a foreign target by a U.S. public company : using a 'blown B' structure
Action plan to administer transfer pricing for 2012-2015
Addressing base erosion and profit shifting
Addressing base erosion and profit shifting
Addressing increased imports : policy options in Brazil
Advance pricing agreement programme
Advance pricing agreements in Peru : are the new regulations effective?
Advance pricing arrangements : are Australia's recent reforms relevant to Canada?
Advising foreign businesses on U.S. state and local taxation
After PPL : how to bring congressional intent back to the foreign tax credit applicability decision
After the flood
Agency permanent establishment 'Brazilian Style' : taxation of profits earned through commission merchants, agents, and representatives
Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 1
Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 2
Agents vs. commissionnaires : a comparison in light of the OECD Model Convention
Aggregation of transactions in transfer pricing : Glaxo and other cases
Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
Aktuelle Entwicklungen bei der EU-Finanztransaktionssteuer : zähe Fortschritte seit dem finalen Kommissionsentwurf KOM(2013) 71 vom 14. 2. 2013
Aktuelle Entwicklungen im Bereich des automatischen Informationsaustauschs
Aktuelle Entwicklungen im dänischen Steuerrecht : moderate Verschärfungen für Arbeitgeber und deutliche bei der Arbeitnehmerüberlassung
Aktuelle Entwicklungen zu den direkten Steuern im Jahr 2013
Aktuelle Rechtsprechung zum DBA-USA
Aktuelle Streitpunkte zur Bemessung des Steuerabzugs nach Paragr. 50a EStG : Steuerfreiheit von Reisekosten und fehlende Steuerpflicht von bestimmten beschränkt Steuerpflichtigen
Aktuelle Änderungen bei der Mehrwertsteuer in Frankreich : Auswirkungen für ausländische Unternehmer
Aktuelles zum Remittance-Base-Prinzip nach dem DBA Großbritannien : Besteuerung von Einkünften aus nichtselbständiger Arbeit
Aktuelles zur Verschmelzung im UmgrStR-Wartungserlass 2013
Alesco New Zealand Limited v CIR : concerns over the broad discretion in the application of the New Zealand GAAR
Allocation of advertising expense : the LG India case
Alterseinkünfte im internationalen Kontext unter Berücksichtigung der deutschen DBA-Politik
Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
Ambiguous income tax regulation reveals preferential tax regime in Poland
Amended treatment of import VAT in Lithuania enables savings of business funds
Amendments to Finnish corporate income taxation and dividend taxation as of 2014
Amendments to Italy's financial transaction tax
Amendments to TP legislation and new informative return
Amendments to the VAT systems of EU member states on 1 January 2013 (2)
Amnesty, privilege, disclosure : managing critical issues in client relations
An Italian perspective on the concept of beneficial ownership
An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
An end of a journey or a new beginning? The 2012 trilogy of Supreme Court decisions on international tax
An excise tax on unhealthy food or the removal of GST from healthy food as a way of managing obesity : a New Zealand perspective
An introduction to the trust and its use in Switzerland
An old accounting standard needs to tie into a new tax policy
An overview of Canadian taxation of e-commerce
An overview of Luxembourg's intellectual property regime
An overview of value added tax regulations and common issues
An unfortunate fudge
An update - almost there
Analysis of a formulary system for dividing income, part II : examining current formulary and arm's-length approaches
Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes
Analysis of a formulary system, part IV : choosing a tax base
Analysis of a formulary system, part V : apportionment using a combined tax base
Anmerkungen zur geplanten Neufassung der Kommentierung zu Art. 5 des OECD-MA-Kommentars
Annual review : Australia
Annual review : Belgium
Annual review : Canada
Annual review : China and Hong Kong
Annual review : EU Joint Transfer Pricing Forum
Annual review : France
Annual review : Germany
Annual review : India
Annual review : Latin America
Annual review : Russia
Annual review : The Netherlands
Annual review : United Kingdom
Annual review : United States
Anteile an Zwischengesellschaften im Handelsbuch - oder : Vermeidung einer Doppelbesteuerung aufgrund Paragr. 6 Abs. 1 Nr. 2b EStG und AStG
Anteilsvereinigung iSd Paragr. 1 Abs 3 GrEStG bei Verschmelzungen
Anti-avoidance and the EU - changes suggested, but we have s811
Anti-avoidance and treaty override : pacta sunt servata?
Anti-avoidance legislation of Scandinavian countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member states : Denmark, Finland, Norway and Sweden compared
Anti-tax avoidance measures in China and India : an evaluation of specific court decisions
Anwendung der deutschen Hinzurechnungsbesteuerung bei Grenzgängern = application of German CFC legislation to cross-border workers
Anwendungsprobleme des Paragr. 32 Abs. 5 KStG n. F. in der Praxis : unsicheres Erstattungsverfahren?
Análisis práctico de la nueva deducción por inversión de beneficios en el IS e IRPF
Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 1
Applying the Merger Directive beyond its scope in third-country scenarios : an alternative approach to A Oy (case C-48/11) - Part 2
Approaches to the taxation treatment of carbon emission allowances and liabilities : comparing the UK and Australia
Arbeitnehmerfreizügigkeitsbeschränkung durch Auslandstätigkeitserlass : EuGH, Urteil vom 28. 2. 2013 - Rs. C-544/11, Helga und Peter Petersen gegen Finanzamt Ludwigshafen
Arcade Drilling AS v Norwegian State : Case E-15/11
Are advance pricing agreements binding commitments?
Are cryptocurrencies 'super' tax havens?
Are foreign mining rights considered intangible property under the U.S. Internal Revenue Code?
Are payments made by a subsidiary to reimburse a parent for transferring shares to the subsidiary's employees deductible?
Are you lost?
Are your firm's taxes set in Warsaw? Spatial tax competition in Europe
Argentina : Court rules on economic relationship
Argentina signed the OECD's Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences
Arm's length nature of a transfer price as the decisive criterion for compliance with the arm's length principle (not only) in treaty cases
Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'
Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
Article 155 A du CGI et conformité au droit de l'Union européenne : la guerre de Troie aura-t-elle lieu?
Article 8 of the OECD Model lags behind international business
Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
Artikel 207, 2de lid WIB 1992 herbekeken
Ascending into "the cloud"
Asia-Pacific 2012 developments
Assesment of first year of transfer pricing programme
Assessment of major GST expenditures in Pakistan
Aufwandbesteuerung 2011/2012 - was ändert sich in Zukunft?
Ausländische Verluste im Lichte des Unionsrechts - die Rs. A Oy und ihre Implikationen für Österreich = Cross-border loss relief in the light of EU law - the A Oy case and its implications for Austria
Australia : new Commissioner's focus on profit shifting
Australia : new transfer pricing laws passed
Australia : non-deductibility of support payments
Australia : retrospective operation of law reforms
Australia reforms GAAR
Australia tightens anti-avoidance and transfer pricing rules
Australian Federal Court rules on foreign limited partnerships and capital gains tax issues
Auswirkungen einer Verpflichtung zur Weiterleitung passiver Einkünfte auf eine DBA-rechtliche Quellensteuerreduktion = consequences of an obligation to pass on income on a reduction of source taxes according to tax treaty law
Authorities and taxpayers must meet halfway on transparancy
Automatic information exchange versus the withholding tax regime globalization and increasing sovereignty conflicts in international taxation
Avoidance of international double taxation : a plea for the exemption system in Portugal
B2C supplies of electronic services from 1 january 2015 from a German perspective
BEPS - base erosion and profit shifting: Besteuerungsgrundlage und Gewinnverlagerung : ein Überblick über aktuelle Entwicklungen
BEPS : branding stasis
BEPS : steuerliche Implikationen des Aktionsplans der OECD aus deutscher Sicht
BEPS : the OECD discovers America?
BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
BEPS case study
BEPS is now!
BMF veröffentlicht Erlass zur gesellschaftsteuerlichen Beurteilung von Verlustabdeckungszuschüssen = the Austrian Ministry of Finance releases its opinion on capital duty on the assumption of losses by the shareholder in light of the ECJ jurisprudence
BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 1
BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 2
BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 3
BRICs attracting investment despite their tax systems
Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06
Bank asset funds : general regulatory provisions and tax regime
Bank of New York Mellon Corp v Commissioner of Internal Revenue : 140 TC No 2
Bankenbelasting: robuust en eenvoudig? Gebruikerservaringen met de Wet bankenbelasting
Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
Base Erosion und Profit Shifting : eine empirische Untersuchung der Gewinnverlagerung deutscher multinationaler Konzerne
Base erosion, profit shifting and the future of the corporate income tax
Basel III and banking supervision : taxes are of capital importance
Bauausführungen und Montagen als Dienstleistungsbetriebstätte?
Be-/Entlastung ausländischer Gesteller: Arbeitskräftegesteller als Blitzableiter der Finanzverwaltung = supply of staff and tax burden/relief: foreign suppliers at the mercy of the tax administration
Behandlung von Anteilen an transparenten Unternehmen im Rahmen der GKKB
Behandlung von Zahlungen auf Basis des brasilianischen Eigenkapitalverzinsungsregimes : eine Analyse aus deutscher Sicht
Behavioural game split : the arm's length principle and highly integrated enterprises
Belastingdienst in evenwicht met de burger
Belastungswirkungen des internationalen gewerbesteuerlichen Schachtelprivilegs im tiefer gestuften Kapitalgesellschaftskonzern
Belgian taxation of foreign investment companies successfully challenged
Belgium : a tax incentive served on a silver platter - the Belgian Patent Income Deduction
Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist
Belgium : the fairness tax
Belgium : turning back the clock - a renewed attempt at capital income taxation reform

2013 Resource Information The event 2013 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.

100+ Items that share the ProviderEvent 2013

Context

Publication of

2013

Resource Information

The event 2013 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.