"... 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11 reasons why FATCA must be repealed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

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