tax avoidance
Resource Information
The concept tax avoidance represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
tax avoidance
Resource Information
The concept tax avoidance represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- tax avoidance
100+ Items that share the Concept tax avoidance
Context
Context of tax avoidanceSubject of
- "Gestaltungsmissbrauch" im Sinne des Paragr. 42 AO
- "Huddersfield" and "Halifax": Klärung des EuGH zur "VAT Avoidance" : Das Konzept gewinnt an Konturen, aber ist es bereits alltagstauglich?
- "Piercing the corporate Veil" in taxation matters : India and international transactions with special reference to the Direct Tax Code 2010
- "Tax arbitrage" with hybrid entities : challenges and responses
- 'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
- 'Expatriation' as an alternative to operating under Section 936
- 10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
- 1860 : India's first income tax
- 482 allocation barred in "Aramco advantage" cases
- A comparative look at regulation of corporate tax avoidance
- A comparison of the Greek GAAR and the EU anti-tax-avoidance GAAR
- A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
- A critical review of the definition of tax avoidance in the case law of the European Court of Justice
- A critique on the effectiveness of "exchange of information on tax matters" in preventing tax avoidance and evasion : a South African perspective
- A delicate balance : who is responsible for tackling avoidance?
- A elisão tributária internacional e a recente legislação Brasileira
- A fair share of tax : a fiscal anthropology of contemporary Sweden
- A glimpse at Australia's GAAR bill
- A harsher environment
- A mercurial matter
- A modest proposal
- A new and more coherent approach to tax avoidance
- A normative evaluation of tax law enforcement : legislative and political responses to tax avoidance and evasion
- A principled framework for assessing general anti-avoidance regimes
- A propos du champ d'application de l'article 9 du Code des droits de sucession
- A proposed U.K. code of practice on taxation for banks - 'spooky jurisprudence'?
- A residência no direito internacional fiscal: do abuso subjectivo de convenções
- A response to the consultation on penalties for enablers of tax avoidance
- A review of HMRC's consultation document on financial products avoidance
- A review of effective tax regime in Nigeria
- A tax executive's guide to evaluating tax-oriented transactions
- A very British FATCA
- A world full of challenges, part 2 : the tax details
- ATAD 2 : Anti-Tax Avoidance Directive
- Aberdeen Asset Management plc v HMRC : flow and ebb of legislative volume
- Abschied von der Steuerumgehung
- Abuse and aggressive tax planning : between OECD and EU initiatives - the dividing line between intended and unintended double non-taxation
- 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
- Abuso de convenios de doble imposición
- Abuso del diritto ed elusione fiscale
- Abuso del diritto ed elusione fiscale
- Abuso del diritto fiscale nell'ordinamento europeo
- Action by the European Communities to combat international tax avoidance and evasion
- Addressing base erosion and profit shifting
- Advanced issues in international and European tax law
- Advances in taxation
- Advances in taxation
- Afbouw van belastingontwijking
- Afbrokkelende fiscale soevereiniteit : grenzen in zicht
- Afkeer van belastingheffing in België en in Nederland, vroeger en nu
- Aggressive tax planning : an analysis from an EU perspective
- Alesco New Zealand Limited v CIR : concerns over the broad discretion in the application of the New Zealand GAAR
- Alice in Switzerland or the fiduciary as common informer
- Alive and deadly : the European financial transaction tax through enhanced cooperation : current progress
- Alternative non-abusive transaction relevant to GAAR abuse analysis : Univar Holdco ULC v. Canada
- Amerikaner verschärfen Kampf gegen corporate tax shelters
- An Italian perspective on recent ECJ direct tax decisions
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- An empirical model of tax evasion and tax avoidance
- An estimate of tax evasion in Croatia
- An evaluation of approaches to control tax avoidance
- Analysis of U.S. international tax reform proposals
- Ancient and modern : Addington's 1803 tax system meets 21st century avoidance schemes in Chappell v HMRC
- Annual review : United Kingdom
- Anti-avoidance legislation
- Anti-avoidance measures in tax treaties
- Anti-avoidance measures of general nature and scope - GAAR and other rules
- Anti-avoidance principles under domestic and EU law
- Anti-deferral and anti-tax avoidance
- Antle v R ; Marquis-Antle Spousal Trust v R ; Antle and another v R : 2009 TCC 465
- Antle v R ; Marquis-Antle Spousal Trust v R ; Note : 2010 FCA 280
- Anwendungbereich der Missbrauchskorrekturvorschriften. Hinzurechnungsbesteuerung nach dem AStG
- Appeals scheduled for tax avoidance cases in New Zealand
- Are HMRC's 281 million pound DPT tax yield stats misleading the public?
- Are the US tax rules consistent for inbound portfolio investments?
- Art. 2F WA : van vangnet tot schepnetje
- Artificial tax avoidance : the English and American approach
- Aspects of migration trusts
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- Asset protection, privacy and AML compliance : Offshore Voluntary Compliance Initiative - an update
- Attitudes to tax avoidance
- Ausgewählte Einzelfragen zu Paragr. 50d Abs. 9 EStG : offene Punkte vor Klärung durch den BFH
- Ausgewählte Probleme der Abgeltungssteuerabkommen : Eingeschränkte Abgeltungswirkung für zukünftige Vermögenserträge
- Ausländische Holdinggesellschaften im Spannungsfeld vom Einkünftezurechnung und Missbrauch
- Aussensteuerrecht/Abgabenordnung. Einschaltung von Zwischengesellschaften als Gestaltungsmissbrauch ? Finanzgericht Hamburg, Urteil vom 24. Januar 1989, I-358/85
- Australia : penalties for conduct resulting in promotion of tax exploitation schemes
- Australia : tax avoidance - the Commissioner's last word
- Australia's new diverted profits tax : the rationale, the expectations and the unknowns
- Australian master tax guide
- Auswirkungen des automatischen Informationsaustausches (AIA) auf Selbstanzeigen : kritische Stellungnahme zur Haltung der EStV
- Avoidance and appeals : reversing and upholding John F. Avery Jones and his fellow Special Commissioners
- Avoidance and tax treaties : current UK experience
- Avoidance case law in the UK: a circular journey, and s811
- Avoidance of income tax : trust stripping
- Avoidance, evasion & mitigation
- Avoiding the value added tax : theory and cross-country evidence
- BEPS Action 6 - trying to curtail treaty shopping
- BEPS and the U.K.'s Finance (No. 2) Bill
- BEPS position paper : 9 June 2015
- BEPS-Aktionspunkt 6: Verhinderung von Abkommensmissbrauch : Überblick und erste Schlussfolgerungen zum OECD-Bericht
- BMBF/SPI : the Ramsay principle comes full circle
- BRICS and international tax law
- Bampton Property Group Ltd v King: I plan, you mitigate and he avoids tax
- Bank of New York Mellon Corp v Commissioner of Internal Revenue : 140 TC No 2
- Bank of New York Mellon Corp v Commissioner of Internal Revenue American International Group Inc v United States of America : Docket Nos. 14-704-ag (L), 14-1394-ag (XAP), 14-765-cv
- Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51
- Barclays and Canada Trustco : further comment from a UK perspective
- Base erosion and profit shifting : a roadmap for reform
- Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
- Base erosion and profit shifting and interest expenditure
- Base erosion by intra-group debt and BEPS Project Action 4's best practice approach - a case study of Chevron
- Base erosion, profit shifting and developing countries
- Belastingen en ethiek : preadviezen en bespreking van preadviezen
- Belastingontduiking en belastingontwijking: het Belgische anti-misbruikconcept in Europees perspectief
- Belastingontduiking, -ontwijking en -planning (deel 1)
- Belastingontwijking : uitstel of afstel?
- Belastingontwijking en de EG-Verdragsvrijheden : een onderzoek naar de Europeesrechtelijke grenzen van de bestrijding van belastingontwijking
- Besteuerungsmoral und Steuermoral
- Betrugsbekämpfung und Mehrwertsteuer = Measures to combat VAT fraud
- Beyond boundaries : developing approaches to tax avoidance and tax risk management
- Bittersweet (tax) symphony
- Blurred boundaries
- Blurring the distinction between avoidance and evasion : the abusive tax position
- Bought in foreign tax : a swift response to a tax avoidance scheme
- Breaking bad : what does the first major tax haven leak tell us?
- Breaking the curse : how transparent taxation and fair taxes can turn Africa's mineral wealth into development
- Bringing international tax policy into the 21st century
- Bulgarian business reorganisations under tax scrutiny
- Business, civil society and the 'new' politics of corporate tax justice : paying a fair share?
- Buzzoni v HMRC : another Ingram?
- CE, 8e et 9e sous-sect., 10 nov. 1993, req. no. 62445, note D.F
- CJEU finds French merger rules in breach of EU law
- Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue : case C-196/04
- Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
- Campbell v Inland Revenue Commissioners : SpC 421
- Can the income tax be saved? The promise and pitfalls of adopting worldwide formulary apportionment
- Canada Revenue Agency's new measures to combat aggressive tax planning
- Canada and the GAAR: a catch-all for abusive/avoidance tax planning
- Canada court shatters trust arrangements
- Canada's 2005 federal budget : moderate tax relief delivered under maximum pressure
- Canadian General Anti-Avoidance Rule: recent cases and trends
- Canadian government unveils inititative to combat "aggressive" tax planning
- Canadian income tax law
- Capital gains taxation : a comparative analysis of key issues
- Catching capital : the ethics of tax competition
- Cayman court decision raises implications for the effectiveness of TIEAs
- Changing landscape
- Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments
- Charities and their donors - part 1 : this year's Finance Act and substantial donors
- China : Notice 698 - the death of offshore holding structures?
- China's approach to transfer pricing issues with BEPS Action Plan
- China's rapid response to first batch of OECD BEPS deliverables
- Chinese e-com transfer pricing
- Circumventing the controlled foreign company and foreign investment fund regimes in Australia and New Zealand : has legitimate tax avoidance been possible?
- Codes of conduct for transnational corporations, signals of public expectations ? Tax avoidance and tax evasion
- Collecting unpaid tax offshore : Caribbean tax havens and foreign direct investment in China
- Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
- Comparative perspectives on revenue law : essays in honour of John Tiley
- Competition, coordination and avoidance in international taxation
- Compliance and avoidance in Nigeria's voluntary pension contribution scheme
- Compliance and avoidance in the United Kingdom
- Comprehensive aspects of taxation 1987-88
- Conduct unbefitting : solicitors, the SRA and tax avoidance
- Consideraciones metodológicas para el análisis del comportamiento tributario de los grupos económicos
- Consultative document on international tax reform
- Controlled foreign company legislation, corporate residence and anti-hybrid arrangement rules
- Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
- Coping with the increasingly stringent global anti-tax avoidance environment : the case of MNCs in China
- Corporate planning : avoiding capital gains tax on Italian share transfers
- Corporate profiling of tax-malfeasance : a theoretical and empirical assessment of tax-audited Australian firms
- Corporate tax adviser guide to taxation and tax avoidance
- Corporate tax risk and tax avoidance: new approaches
- Corporate tax self-assessment lessons from down under
- Corporate taxation and social responsibility
- Countering tax avoidance in the UK : which way forward?
- Court hands down important decision on tax avoidance
- Court of Appeal decision on tax avoidance in international financing arrangements
- Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
- Creation and taxation of trusts in Canada
- Criminal justice and taxation
- Criminal law, tax evasion, shams, and tax avoidance : Part I - tax evasion and general doctrines of criminal law
- Criminal law, tax evasion, shams, and tax avoidance : Part II - criminal law consequences of categories of evasion and avoidance
- Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
- Critical issues in taxation and development
- 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 royalties in tax avoidance
- Cross-country comparisons of the effects of leverage, intangible assets, and tax havens on corporate income taxes
- Current taxation of income earned by CFCs
- DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
- Das Ende der Umgehung des Methodenwechsels? = The end of switch-over avoidance?
- Das Steuerrecht Grossbritanniens 2006/2007
- Das infrações fiscais à sua perseguição processual
- De (voorgestelde) dwangsom en invorderingsbeschikking : een wetgevende dwalling
- De Europese invulling van BEPS
- De Liechtensteinse Stiftung
- De Nederlandse en Europese reactie op de Panama Papers
- De belastingadviseur als (potentiële) medepleger
- De fiscus als factor : een studie betreffende de factoren en waarden die het belastingontwijkingsgedrag beïnvloeden
- De invloed van maatschappelijke opvattingen op het beroep van belastingadviseur
- De jacht op buitenlands vermogen, anno 2018
- De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
- De verbeurdverklaring bij fiscale misdrijven en het witwassen van 'fiscale vermogensvoordelen'
- De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
- De vrije keuze van de minst belaste weg bekeken vanuit een Europeesrechtelijk perspectief
- Dealing with judicial antiavoidance doctrines in Russia and the U.S
- Dealing with mistakes of trustees or settlors : the outlook from the offshore bench?
- Defining taxpayer responsibility : in support of a general anti-avoidance principle
- Definition, scope and importance of international tax avoidance
- Delhi High Court reverses AAR on gains on sale of CCDs
- Delhi High Court ruling on tax treatment of proceeds from the sale of compulsorily convertible debentures
- Der debt push-down in der Schweizer Rechtsprechung : Eine Analyse der Judikatur zum Debt push-down als Folge eines Leverage-Buy-Out (LBO) und mögliche Auswirkungen auf die Praxis
- Derecho internacional y derecho tributario
- Derecho tributario y derecho privado : autonomía privada, simulación y elusión tributaria
- Desconsideração da personalidade jurídica em matéria tributária
- Designing a general anti-abuse rule : striking a balance
- Die Abgrenzung der eigenwirtschaftlich tätigen Kapitalgesellschaft von der funktionslosen Briefkastengesellschaft im Spiegel der neueren BFH-Rechtsprechung - Teil I
- Die Abgrenzung der eigenwirtschaftlich tätigen Kapitalgesellschaft von der funktionslosen Briefkastengesellschaft im Spiegel der neueren BFH-Rechtsprechung - Teil II
- Die BFH-Ausführungen zur Anwendung des Paragr. 50d Abs. 8 und Abs. 9 EStG
- Die Bemessung der Immobilienertragsteuer im Fall einer Grundstücksveräusserung aus einem Unternehmen : der "Veräusserungserlös" im Fall einer Vorsteuerberichtigung und im Fall einer Option zur Umsatzsteuerpflicht
- Die Steuerhinterziehung in der Schweiz
- Die Steuerumgehung
- Die Steuerumgehung in der neueren Rechtsprechung des Bundesfinanzhofs
- Die Verlagerung von Einkünften : Einkünftezurechnung im nationalen und internationalen Steuerrecht
- Die Vermeidung von Grunderwerbsteuer durch steuergünstige Gestaltungen bei der Umstrukturierung von Unternehmen
- Die bundesgerichtliche Rechtsprechung der Jahre 2014 und 2015 zur Mehrwertsteuer
- Different judicial approaches to tax avoidance
- Direito penal tributario
- Direito tributário e direito privado : autonomia privada - simulação - elusão tributária
- Direito tributário internacional : teoria e prática
- Direito tributário internacional aplicado : volume II
- Direito tributário internacional aplicado : volume III
- Direito tributário internacional aplicado : volume V
- Diritto penale tributario
- Disclosure of Tax Avoidance Schemes - new HMRC regulations
- Disclosure of U.K. tax avoidance schemes
- Disclosure opportunities
- Discretionary trusts and their infirmities
- Division 165 in perspective
- Doppelbesteuerung deutscher Investoren in Österreich
- Double taxation conventions and the use of base companies
- Double taxation conventions and the use of conduit companies
- Down a hole
- Draft guidelines on international cooperation against tax avoidance and evasion
- Droit fiscal international
- Dutch policy agenda addresses tax evasion
- Dutch tax haven blacklist impacts multinationals and funds in the Middle East
- EU and OECD : fighting against tax avoidance
- EU exchange of information and recovery of direct taxes : the UK perspective
- EU proposes tax reporting rules for intermediaries including tax advisors
- Earnings management, corporate tax shelters, and book-tax alignment
- Eclipse Film Partners No 35 LLP v HMRC: a different approach to tax avoidance from MCashback?
- Economic substance & globalisation
- Economic substance and tax avoidance : an international perspective
- Economic substance around the world (part 1)
- Ein Verhaltensmodell zur Steuerhinterziehung
- Einsatzmöglichkeiten, Grenzen und Risiken von Offshore-Gesellschaften : Ergebniskorrektur - Zurechnung - Missbrauch - Strafrechtliche Folgen - Verhältnis Mandant/Berater
- El fraude a la ley tributaria en la jurisprudencia
- El multilateralismo frente a los problemas fiscales internacionales del siglo XXI
- El nuevo Convenio Multilateral : un paso adelante de la OCDE en la armonización fiscal en contra de la evasión y la elusión fiscal = The new Multilateral Agreement: a step ahead of the the OECD in fiscal harmonization against tax evasion and tax avoidance
- El nuevo marco europeo de transparencia sobre esquemas transfronterizos sujetos a declaración por intermediarios fiscales y contribuyentes : las "EU tax disclosure rules" y sus implicaciones
- Elisão e evasão de tributos : planejamento tributário : limites à luz do abuso do direito e da fraude à lei
- Elisão e evasão fiscal
- Elusione e illecito tributario
- Elusione fiscale
- Elusione fiscale e circolazione dell'azienda ai fini IRES nella scissione societaria
- Elusione fiscale internazionale
- Elusione fiscale: aspetti concettuali e casi pratici
- Emerging issues in tax policy
- Enablers legislation
- Ending the money drain
- Equity, transparency, cooperation and the taxation of high net worth individuals
- Espagne : evasion, evitement et fraude en matière fiscale
- Esterovestizione delle persone fisiche : centro degli interessi vitali e nomadismo fiscale
- Ethics & tax practice : a VAT perspective
- European Union : blacklists as a tool to fight tax avoidance
- European Union corporate tax law
- European freedom of movement and income taxation : the use of the rule of reason in the assessment of the compatibility of the grounds for justification of tax discrimination
- Evaluating BEPS : a reconsideration of the benefits principle and proposal for UN oversight
- Evaluating the new US pass-through rules
- Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
- Evasion and avoidance of tax at the international level
- Examination of accounts for tax auditing
- Expatriating to avoid taxes : does IRC section 877 curb the abuse?
- Extraterritorial enforcement of tax claims
- FATCA and the broader tax crackdown
- FCT v. Spotless Services Ltd : a not-so-clean Australian tax avoidance decision?
- Fact, fiction or just raw speculation
- Fair taxation : truth is in the eye of the beholder
- Fair taxation : truth is in the eye of the beholder
- Federal Court decision on imposition of penalties on promotors of tax schemes
- Felixstowe Dock and Railway Co Ltd and others v Revenue and Customs Commissioners : [2011] UKFTT 838 (TC)
- Festschrift für Joachim Lang : zum 70. Geburtstag : Gestaltung der Steuerrechtsordnung
- Finance (No. 2) Act 2017 Notes
- Finance Act Handbook
- Finance and tax handbook for managers
- Financial constraints and firm tax evasion
- Financial instruments and the tax avoidance lottery : a view from North America
- Financial transparency coalition criticizes rejection of U.N. tax body proposal
- First practical impacts of the GAAR
- Fiscaal mijlpaalarrest van het Arbitragehof : 24 november 2004 - een keerpunt in de theorie van de minst belaste weg : hergeboorte van de economische werkelijkheidsleer?
- Fiscaal misbruik
- Fiscaal-economische aspecten van internationale belastingvermijding : een onderzoek naar internationale belastingverschillen en de reacties daarop vanuit economisch perspectief
- Fiscale beleidsnotities 2018
- Fiscale constructies, transparantie en dingen die voorbijgaan - de parlementaire verhoren over belastingontwijking en -ontduiking
- Fiscalité de l'entreprise
- Fisher and others v Revenue and Customs Commissioners : [2014] UKFTT 804 (TC)
- Fluent approach
- Foreign Account Tax Compliance Act (FATCA) - US-steuerrechtliche Anforderungen an das globale Finanzsystem
- Form versus substance and the tax system in Brazil
- Formulary apportionment is not a panacea : part 1
- Forum : tax administration versus taxpayer - a new deal?
- France's new law to tackle tax fraud
- France: the implementation of the first set of measures from the BEPS report
- Fraus legis : het grijze gebied tussen belastingontduiking, belastingontwijking en geoorloofde financiële planning
- Fundamentals of international tax planning
- Furniss v Dawson : the Canadian approach
- Furniss v Dawson, adieu
- Furniss v. Dawson: recent developments
- Förtäckt dividend i beskattningen
- GAAR revisited : from instinctive reaction to intellectual rigour
- GAARs in developing countries
- General and specific anti-avoidance provisions in Polish tax law
- General anti-avoidance revisited following the changes in Finance Bill 2006 : [part 1]
- General anti-avoidance rules for major developing countries
- General anti-avoidance rules in the tax legislation of Hungary
- Generalthema I : Steuerumgehung und Abkommensrecht
- Germany's exemption provision and the subject-to-tax clause
- Germany's new GAAR - 'Generally Accepted Antiabuse Rule'?
- Gli aspetti procedurali nell'applicazione delle norme antielusive
- Global developments and trends in international anti-avoidance
- Global forum and Nordic countries combat tax avoidance and evasion
- Global perspectives on income taxation law
- Global tax administration initiatives addressing tax evasion and avoidance
- Gobernanza económica e integración fiscal en la Unión Europea
- Going offshore for asset and creditor protection - (part 1)
- Good tax governance and transparency : a matter of reputation or ethical motivation?
- Governance, tax schemes and big business
- Groupe Industrial Marcel Dassault and another v Director of Income Tax (International Taxation) : AAR Nos 846 and 847 of 2009
- Guidance on China's general anti-avoidance rules released for public comments
- Guide to taxpayers' rights and HMRC powers
- HMRC moves to close the tax gap
- HMRC v financial institutions : and their customers
- HMRC's updated thin capitalisation guidance
- Halifax and others v. Commissioners of Customs & Excise (Case C-255/02)
- Halifax plc and Others v Commissioners of Customs & Excise : the ECJ applies the abuse of rights doctrine in VAT cases
- Halifax schmalifax
- Heineken in Africa
- Herausforderungen der Finanzverwaltung im Lichte vermehrt bekannt gewordener Abgabenvermeidungen - aggresiver Steuerplanungen (ATP)
- Het leerstuk van de wetsontduiking in het belastingrecht
- Hoe fraudeurs te werk gaan
- Holding intellectual property
- Horror double feature
- How Argentina deals with tax avoidance
- How Tower MCashback could change litigation strategy
- How a mechanism to aid free circulation distorted EU market
- How did the CRA expect the adoption of IFRS to affect corporate tax compliance and avoidance?
- How far have the Manx courts been affected by the Futter and Pitt cases?
- How much weight does €1 trillion carry? Assessing data on tax planning, avoidance, and evasion
- How the Netherlands is cleaning up its Tax Act
- How the OECD's multilateral instrument will affect the Nigeria-Spain tax treaty
- How the US deals with tax avoidance
- How the tax authorities in Europe are combating avoidance tactics
- Hybrid entities why not tax pass-through as corporations?
- Hybrid entity payments - extinct species after the BEPS Action Plan?
- Hybrid mismatch and targeted integrity rules
- Hybrid mismatches : game over?
- Hybride Gestaltungen im internationalen Steuerrecht : der Statusbericht der OECD aus österreichischer Sicht = the OECD Status report on hybrid mismatch arrangements in international tax law from the Austrian perspective
- Høyt skattet: festskrift til Frederik Zimmer
- II Coloquio internacional de direcho tributario
- IRC v McGuckian
- IRC v Willoughby
- Il leasing e l'elusione fiscale
- Il vantaggio fiscale come "scopo essenziale" rende l'operazione elusiva
- Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)
- Implications of Copthorne on tax planning
- In defence of general anti-avoidance rules
- Income tax tips for foreign domiciliaries
- India : the importance and evolution of substance
- India's GAAR - is it avoidable?
- Inditex, the limits of CbC data, and the meaning of 'aggressive avoidance'
- Information exchange : deterring international tax avoidance and evasion
- Informe de los trabajos de la Cuarta Asamblea del IATJ : realizada en Ámsterdam (Holanda), los días 30 y 31 de agosto de 2013
- Inland Revenue Commissioners v Scottish Provident Institution : [2004] UKHL 52
- Instituições de direito tributário
- Intangibles and location benefits (customer base)
- Inter-nation competitiveness : a discussion paper on base erosion and profit shifting
- Interest stripping not subject to GAAR : Lehigh Cement Limited v. Canada : 2010 FCA 124
- International Tax Dialogue
- International VAT/GST guidelines
- International VAT/GST guidelines
- International aspects of income tax
- International business taxation : a study in the internationalization of business regulation
- International co-operation in tax matters : guidelines for international co-operation against evasion and avoidance of taxes (with special reference to taxes on income, profits, capital and capital gains)
- International course on European integration
- International financial center jurisdictions face challenges in responding to BEPS
- International tax : a South African perspective
- International tax arbitrage
- International tax avoidance : a UK perspective
- International tax avoidance : a UK perspective
- International tax avoidance : a study by the Rotterdam Institute for Fiscal Studies
- International tax avoidance : the bill to extend information obligations in international relations
- International tax avoidance and U.S. inte