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- "... 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- 11 reasons why FATCA must be repealed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 and profit shifting
- 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
- Belgium after the "fairness tax" : still an attractive corporate tax system?
- Belgium-Luxembourg Income and Capital Tax Treaty (1970) resolves double taxation on net assets of Luxembourg investment funds with Belgian investors
- Belgium: status of the tax reforms and 2013 budget
- Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578
- Beneficial owner - the debate continues
- Beneficial owner proposals : not so beneficial
- Beneficial ownership
- Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity
- Beneficial ownership in China's corporate income tax regime
- Beneficiaries of the Canada-Hong Kong double taxation agreement
- Berechnung des Pro-rata-Satzes : Inkonsistenz in der Rechtsprechung des EuGH
- Berichtigungspflicht nach rückwirkend verschärfter organschaftlicher Verlustverrechnungsbeschränkung? : Eine Entgegnung zu Kröner/Momen/Boller, IStR 2013, 405
- Berücksichtigung "finaler Verluste" durch grenzüberschreitende Verschmelzung - Auswirkungen des Urteils in der Rs. A Oy
- Berücksichtigung einer "Hypotax" bei einer Entsendung = allowing a hypo tax for employees assigned abroad
- Beschränkt steuerpflichtige Arbeitnehmer - Erstattung zu Unrecht einbehaltener Lohnsteuer durch Änderung der Lohnsteuer-Anmeldung oder Veranlagung zur Einkommensteuer
- Besteuerung von Abfindungen nach den DBA Luxemburg 1958 und 2012 : Lohnfortzahlungen während der Freistellungsphase und Abfindungsfreibeträge rechtssicher anwenden
- Besteuerung von Schiffs-Crews nach dem neuen DBA Zypern : FG Baden-Württemberg, Urteil vom 6. 5. 2013 - 6 K 645/12
- Besteuerung von Streubesitzdividenden und Erstattung von Kapitalertragsteuer : das EuGHDivUmsG aus Sicht der Beratungspraxis
- Besteuerung von Streubesitzdividenden und internationale Steuerplanung
- Besteuerung von grenzüberschreitenden Rentenleistungen insbesondere im Verhältnis mit Österreich und Luxemburg
- Besteuerungsnachweise als Voraussetzung für die DBA-rechtliche Steuerfreistellung von Auslandseinkünften = evidence of taxation as requirement for tax treaty exemption on foreign income
- Beteiligung einer ausländischen Familienstiftung an inländischer Personengesellschaft : BFH, Beschluss vom 13. 5. 2013 - I R 39/11
- Betriebliche Fremdwährungskredite : anwendbarer Steuersatz für Kursverluste? Kritische Auseinandersetzung mit der Rechtsansicht des BMF
- Betriebsausgaben bei gescheiterter Betriebsstättengründung im Drittland : FG Bremen, Urteil vom 14. 6. 2012 - 1 K 122/10
- Betriebsstätte oder ständiger Vertreter bei Shop-in-Shop-Systemen?
- Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation
- Betriebsstättenbegriff im Wandel ; zur veränderten Bedeutung des Kriteriums der Verfügungsmacht
- Betriebsstättenbegründung durch Aufsichtstätigkeiten über eine Bauausführung oder Montage?
- Betriebsstätteneinkünfte und Gewinnabgrenzung zwischen verbundenen Unternehmen nach der deutschen Verhandlungsgrundlage für Doppelbesteuerungsabkommen
- Betriebsstättenrisiken bei Prinzipalstrukturen am Beispiel Spaniens : bedeutende Risiken durch funktionale Betrachtungsweise ausländischer Finanzverwaltungen
- Beware of the lion : why the voracity of the Brazilian CFC regime may lead to its reformulation
- Bewertung von Transferpaketen in Funktionsverlagerungsfällen : Anwendung eines endlichen Kapitalisierungszeitraums
- Bezugsrechtsübertragung bei Kapitalerhöhung zum Nominale
- Big brother is watching your annual transfer pricing report
- Bilanzierung bei Umgründungen : Teil 2c: Bilanzierung bei der Umwandlung
- Bilanzierung bei Umgründungen : Teil 5a: Einbringung
- Bilanzierung bei Umgründungen : Teil 5b: Einbringung
- Bilateral APAs with India : an argument for engagement
- Bindungswirkung kantonaler Steuerrulings für die direkte Bundessteuer : Bemerkungen zum Bundesgerichtsurteil 2c_708/2011 vom 5. Oktober 2012
- Bindungswirkung kantonaler Steuerrulings gegenüber ESTV : Urteil des Bundesgerichts vom 5. Oktober 2012
- Blauwdruk voor het toepassen van de deelnemingsvrijstelling op 'ongedekte' opties
- Blickpunkt International : Neuerungen im Schweizer Abkommensnetz ; Action-Plan der OECD gegen "Base Erosion and Profit Shifting" (BEPS) ; Offfshore-Finanzierungsgesellschaft : Bundesgerichtsurteil vom 16. Mai 2013
- Branchenspezifische Regelungen im Entwurf der BsGaV : Besteuerung von Bankbetriebsstätten nach der neuen Betriebsstättengewinnaufteilungsverordnung
- Brazil changes its transfer pricing rules
- Brazil issues guidance on law changes
- Brazil revises transfer pricing rules
- Brazil-U.S. TIEA : new tax enforcement cooperation foreseen
- Brazilian CFC rules and indirect controlled foreign companies : recent case laws and consequences of supreme court precedent
- Brazilian taxpayers reveal complaints and desires
- Bridging the gap
- Budgeting for fiscal space and government performance beyond the great recession
- Budgeting in Albania
- Buenas notches : lines and notches in tax system design
- Building flexibility into Commonwealth tax legislation : a case for the use of an extra statutory concession power
- Bulgarian government proposes changes to the indirect taxes and procedures
- Burdens of the right of establishment : on fiscal establishment chains in the EU
- Business restructuring transactions : key aspects, valuation and the Indian perspective
- Business restructurings : a case analysis and regulations applicable to business restructurings
- Business trust - an alternative listing vehicle
- CCCTB - the proposal for a Council Directive and related documents
- CFC Reforms in the UK - some EU law comments
- Can the OECD mend the international tax system?
- Can, and should, the parol evidence rule be invoked by or against the Canadian tax authorities in tax litigation? Lessons from US jurisprudence
- Canada and US agree on income attributable to a PE
- Canada deems an Austrian private foundation a corporation rather than a trust
- Canada expands thin capitalisation rules
- Canada's 88(1)(d) tax cost bump : a guide for foreign purchasers
- Canada's transfer pricing test in the aftermath of GlaxoSmithKline Inc. : a critique of the reasonable business person test
- Canadian budget tackles base erosion, deficit reduction
- Canadian estate freezes in favor of U.S. citizens
- Canadian rollovers are hard to come by
- Canadian syndication of foreign income-producing real estate
- Canadian tax incentives for an 'active business'
- Canadian tax planning deadlines for 2013
- Canadian taxation of income earned and distributed by a subsection 94(3) trust
- Canadian thin capitalization proposals curtail inbound real estate planning
- Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"
- Capital gains taxation in Kazakhstan
- Carbon tax policy paper
- Case note on Åkerberg Fransson (case C-617/10)
- Casenote : criminal tax evasion (the Asian Agri case)
- Cash repatriation in China
- Challenges for trustees in an unpredictable legal and planning environment
- Challenges in characterizing a German contractual trust arrangement
- Changes ahead for Austrian private equity investors
- Changes brought about by transfer pricing decree 20/2013 of 18 june 2013
- Changes in Nigeria's corporate tax self-assessment regulations
- Changes in the taxation of permanent establishments in Germany
- Changes to German dividend taxation
- Changes to the Polish Fiscal Code
- Changes to the Polish Fiscal Code
- Changing transfer pricing landscape: "Like it or not"
- Chile : new transfer pricing rules
- China : tax issues relating to intangibles
- China takes a big step towards international co-operation on tax administration
- Chipping away at the permanent establishment concept
- Circulars on transfer pricing of contract R&D centres : the road ahead
- Clarifying the meaning of 'benificial owner' in tax treaties
- Classification of cost allocation agreements
- Clause de sauvegarde de l'article 209 B : une (re)naissance?
- Clear and transparent
- Cloud activities : check your tax forecasts
- Colombian tax reform on transfer pricing
- Combating tax evasion (Part 1)
- Comments on the Klaus Vogel lecture : problems arising under domestic tax law due to the introduction of the authorised OECD approach
- Commercial arbitration under investment treaties and contracts : its importance and danger in the Arab world
- Commissie Van Dijkhuizen is stap in goede richting
- Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group
- Company taxation in the European Union : a key challenge 20 years after the Ruding report
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparative tax advantages of Canadian pension funds as investors in real estate
- Compatibility of domestic anti-avoidance measures with tax treaties
- Compatibility with the international meaning of beneficial ownership
- Complications in transfer pricing valuation and indirect tax valuation
- Comptroller of Income Tax v BJY and others [2013] SGHC 173
- Comptroller of Income Tax v BKW and others [2013] SGHC 205
- Concept of beneficial owner in tax treaties : separating the wheat from the chaff through case law method internationally
- Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties
- Conference report on "Tax Governance: the future role of tax administrations in a networking society" held at the University of Vienna, Austria
- Conflicts of income allocation in tax treaty law : the differing opinions of the Austrian Federal Ministry of Finance and the OECD
- Consequential Dutch Supreme Court decision on group financing
- Considerandos em torno da prova em Direito Administrativo e Tributário
- Constitutionality of the Brazilian CFC legislation
- Consumption taxes and their ramifications for income distribution
- Continued problems for U.S. resident members of LLCs seeking treaty benefits on Canadian source income - Canadian branch tax
- Continuity and change in the present and future taxation of cross-border intangible income
- Convention franco-monégasque : détermination du lieu d'assujettissement aux droits de succession d'immeubles représentés par des titres
- Convergys Customer Management Group Inc v Assistant director of Income Tax : ITA Nos 1443/Del/2012 & 5243/Del/2011
- Cooperative compliance in Italy - does it stand a chance?
- Coordination rules as a weapon in the war against cross-border tax arbitrage - the case of hybrid entities and hybrid financial instruments
- Corporate financing, interest deduction and tax controversies
- Corporate loss utilization through aggressive tax planning [China]
- Corporate tax : the impact of BEPS and beyond
- Corporate tax incidence : review of general equilibrium estimates and analysis
- Corporate tax reform in Australia: lucky escape for lucky country?
- Corporate taxation trends in Europe
- Cost sharing agreements and transfer pricing : tax treatment in Brazil
- Country survey : India
- Country survey : Indonesia
- Country survey : Korea
- Country survey : Singapore
- Country-by country reporting : a path to transparency, or a prelude to a formulary apportionment approach?
- Creating a tax risk management strategy for a multinational
- Critical assumptions in advance pricing agreements : a comparison between the OECD guidelines and the American tax system
- Croatia joins the European Union - VAT perspective
- Cross border : closing the gap between theory and reality
- Cross border taxation of Islamic finance in the MENA region
- Cross-border charitable giving and its tax limitations
- Cross-border estate planning via an Israeli Trust/Hekdesh
- Cross-border intra-group hybrid finance : a comparative analysis of the legal approach adopted by Brazil, the United Kingdom and the United States
- Cross-border payments
- Cross-border services in tax treaties : crossing the PE border
- Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
- Crossed lines : two cases of tax policy incoherence
- Crossing the pond
- Cuestiones de efficiencia, eficacia y legalidad comunitaria Europea en el proceso hacia un modelo de fiscalidad de la energia
- Curbing thin capitalization : a comparative overview with reference to South Africa's approach - challenges posed by the amended Section 31 of the Income Tax Act 1962
- Current UK corporate tax system and the impact on businesses
- Customs sanctions of the EU-27 : a detailed analysis and a preview on the modernized customs code of the EU and the European Union Customs Code
- D-A-CH Steuer-Kongress 2013 : Probleme aus der aktuellen DBA-Praxis
- DCL rule changes : impact on German inbound financing structures via holding partnerships
- Danish "beneficial owner" cases - a status report
- Danish corporate exit tax rules from an EU-perspective
- Das Abkommen zur Förderung der Steuerehrlichkeit bei grenzüberschreitenden Sachverhalten zwischen Deutschland und den USA
- Das Besteuerungsrecht nach Art. 15 Abs. 3 DBA-Schweiz - Höhenflug oder Bruchlandung?
- Das Ende des generellen Reverse Charge Systems, das Reverse Charge System im Allgemeinen und die Beurteilung des EU-Schnellreaktionsmechanismus
- Das EuGH-Urteil "Petersen und Petersen" und seine Konsequenzen für den Auslandstätigkeitserlass und die öffentliche Entwicklungshilfe
- Das FATCA-Abkommen zwischen Deutschland und den Vereinigten Staaten - ein Überblick
- Das FATCA-Abkommen zwischen der Schweiz und den USA
- Das Gesellschaftsrecht der Russischen Föderation : praktische Hinweise zu Markteintritt, Unternehmensgründung und Gesellschafterverhältnissen
- Das Kausalitätsprinzip im internationalen Steuerrecht = The principle of causality in international tax law
- Das OECD White Paper on Transfer Pricing Documentation : Zusammenfassung und kritische Würdigung des Diskussionspapiers
- Das Steueroasen-Dilemma der amerikanischen IT-Konzerne
- Das Steuerregime für Unternehmen in Belgien zieht die Zügel an : die wichtigsten Änderungen im Steuerrecht in den Jahren 2012 und 2013
- Das US-Umwandlungsrecht : Vergleich der Umstrukturierungen nach USC 26 Sec. 368(a)(1) IRC mit dem Umwandlungsgesetz
- Das deutsch-indische DBA und dessen Anwendung auf den deutschen Maschinen- und Anlagenbau
- Das liechtensteinische AIFM-Gesetz
- Das neue DBA Liechtenstein 2011 : automatische Entstrickung zum 1. 1. 2013?
- Das neue DBA Oman von 2012 : klare Verbesserung für in Oman erzielte Einkünfte - Gleichziehen mit den VAE und Kuwait
- Das neue DBA mit Taiwan - Besonderheiten für grenzüberschreitende Investitionen
- Das neue Doppelbesteuerungsabkommen mit Chile = The new tax treaty with Chile
- Das neue Doppelbesteuerungsabkommen mit der Türkei : die wesentlichen Änderungen und Auswirkungen
- Das partial exemption
- Das türkische Sanktionenrechtssystem : Überblick und Abstufungen der Steuer- und Abgabendelikte
- Data centres - investments in an emerging asset class
- David Beckham donating his salary to charity: what are the tax applications?
- De 'Marks & Spencer-uitzondering' nog altijd springlevend : beschouwing naar aanleiding van HvJ 21 februari 2013, nr. C-123/11 (A Oy)
- De (vrijwel ondoorgrondelijke) samenloop van renteaftrekbeperkingen in de vennootschapsbelasting
- De 30% regeling anno 2013
- De Belgische voorwaarden voor de vrijstelling van een intracommunautaire levering onder druk : de toetsing aan de btw-Richtlijn en de rechtspraak van het Hof van Justitie van de Europese Unie
- De Flex-BV en de gevolgen voor de vennootschapsbelasting
- De aanbevelingen van de Commissie Van Dijkhuizen
- De belangrijkste aanpassingen in het voorgestelde nieuwe hoofdstuk VI van de OESO Transfer Pricing Richtlijnen
- De belastingen in Nederland na Van Dijkhuizen : een perspectief vanuit de uitvoering door de Belastingdienst
- De beperking van de aftrekbaarheid van bovenmatige deelnemingsrente
- De eigenwoningrenteaftrek anno 2013 onder de loep
- De fiscale kwalificatie van "Additional Tier 1" instrumenten uitgegeven door banken
- De foute voorstellen van de Commissie Van Dijkhuizen ten aanzien van de IB-ondernemer en DGA
- De gevolgen van de AIFMD voor de aandeelhouderseisen van de FBI
- De gevolgen van de flex-BV-wetgeving voor de inkomstenbelasting
- De grensoverschrijdende fiscale eenheid en belastingverdragen; niets nieuws onder de zon? Beschouwing naar aanleiding van HR 3 februari 2012, 10/05383, BNB 2012/126
- De groei van de economische activiteiten in een VZW : onduidelijkheid troef in de inkomstenbelastingen
- De invloed van IFRS op de fiscale winstbepaling
- De invloed van het beginsel van de Unietrouw in fiscale zaken
- De invloed van het genieten van subsidies op het recht op aftrek
- De kennisgeving vooraf bij internationale uitwisseling van informatie verdwijnt : en daarmee de rechtsbescherming ook!
- De kracht van het convenant : tax peace in our time
- De nieuwe renteregeling is in strijd met het EU recht
- De nieuwe thin cap-regeling : het bos door de bomen
- De objectvrijstelling voor buitenlandse ondernemingswinsten vergeleken met de deelnemingsvrijstelling
- De onzakelijke lening in rechtsvergelijkend perspectief met Duitsland
- De oogmerktoets bij de aftrekbeperking deelnemingsrente
- De toekomst van regels ter voorkoming van dubbele belasting volgens de aanbeveling van de Europese Commissie over agressieve fiscale planning
- De toekomstige btw-behandeling van vouchers : alles helder?
- De toepassing van het leerstuk van de zelfstandige fiscaalrechtelijke kwalificatie op rechten om aandelen te verwerven
- De werkkostenregeling in mineur