allocation of taxing rights
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- (Caribbean) Netherlands the "flag state of choice" for cross-border aircraft lease transactions
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- (On)gelukkige migrerende Nederbelgen : problematiek aanvullende pensioenen
- A blueprint for restructuring the OECD Model's distributive rules
- A critical review of Italy's digital services tax
- A hurdle too far?
- A new global tax deal for the digital age
- A new taxing right for the market jurisdiction : where are the limits?
- A potential legal rationale for taxing rights of market jurisdictions
- A road map for reaching global consensus on how to tax the digitalized economy
- A unified approach to international tax consensus
- Abgrenzung der Besteuerungsrechte bei international tätigen Sozietäten
- Addressing the largest hurdles to Pillar 1 consensus
- Affaire X Holding BV et l'autonomie du principe de répartition équilibrée du pouvoir d' imposition entre Etats membres
- Aligning profit taxation with value creation
- Allocatie heffingsrecht ontslagvergoedingen
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Allocation of taxing rights on income from cross-border (indirect) sale of shares
- Allocation of the taxing right to payments for cloud computing-as-a-service
- An international dimension to the politics of tax
- Are the BEPS proposals compatible with EU law? [part 1]
- Are the worldwide unitary regimes able to address the perceived shortcoming of the international tax framework?
- Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
- Article 19(2) : the complexity of the OECD Model can be reduced
- Article 8 of the OECD Model lags behind international business
- Artikel 16 OESO : pleidooi voor een uitbreiding van het personele toepassingsgebied
- Autonomia tributaria locale e integrazione europea
- BEPS and the allocation of taxing rights (part 1)
- BEPS and the allocation of taxing rights (part 2)
- BEPS and the allocation of taxing rights (part 3)
- BEPS and the allocation of taxing rights (part 4)
- Because not always B comes after A : critical reflections on the new Article 12B of the UN Model on automated digital services
- Belastingheffing over particulierpensioen en overheidspensioen in grensoverschrijdende situaties
- Belastingheffing van dividend en de interne markt : een studie naar de aanvaardbaarheid van de Nederlandse belastingheffing van grensoverschrijdende dividendinkomsten van natuurlijke personen in Europees perspectief
- Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
- Besteuerung international tätiger Schifffahrts- und Luftfahrtunternehmen = Taxation of international shipping and aviation companies
- Blockchain technology and the allocation of taxing rights to payments related to initial coin offerings
- Brexit - the U.K.'s opportunity to fix the world's corporate tax system
- Building anew with old blueprints
- Can the digital economy debate improve the taxation of international shipping profits?
- 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"
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
- China's first official position on BEPS released by Jiangsu Tax Bureau
- Citizenship and tax
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
- Commissioner for the South African Revenue Service v Tradehold Ltd : [2012] ZASCA 61
- Comparing proposals to tax some profit in the market country
- Comparison of proposals to adjust the permanent establishment concept to the digital economy
- Conflict of source versus residence-based taxation in India with reference to fees for technical service
- Contribution à l'étude du droit international fiscal actuel : le rôle des organisations internationales dans le règlement des questions d'impôts entre les divers états
- Convergence and divergence of global and U.S. tax policies
- Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
- Could taxing rights based on activities become the new norm?
- Country-by-country reporting and the international allocation of taxing rights
- Country-by-country reporting and the international allocation of taxing rights : comments to Michelle Hanlon
- Cross-border mobility of individuals and the lack of fiscal policy coordination among jurisdictions (even) after the BEPS project
- Das Optionsmodell im Internationalen Steuerrecht : Folgewirkungen aus der Option zur Körperschaftsbesteuerung nach Paragr. 1a KStG
- De 2017-wijzigingen in het OESO-Modelverdrag voor scheep- en luchtvaartondernemingen: de wind in de rug?
- De fair share plicht van landen en ondernemingen
- De verdragsbestendigheid van de vermogensrendementsheffing
- Den skattemaessige behandling af udenlandske ejendomme
- Dependent agents as permanent establishments
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Der Steuerkrieg : Wettbewerb der Steuersysteme oder neue Weltsteuerordnung?
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Developing countries rethinking tax treaties
- Die Aufteilung der Ertragsteuerbefugnis nach den DBA im Licht der Markteinkommenserzielung = The allocation of the right to tax income according to tax treaties in the light of market income
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Besteuerung von Arbeitnehmern bei Dreieckssachverhalten : Grenzgänger zwischen Dreifachbesteuerung und weißen Einkünften
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die Tatbestandsvoraussetzungen einer passiven Entstrickung bei Änderung bilateraler Verträge - kann rein staatliches Handeln die Aufdeckung stiller Reserven implizieren?
- Die Unterbetriebsstätte im Abkommensrecht
- Die Verteilung der Besteuerungsrechte zwischen Ansässigkeits- und Quellenstaat im Recht der Doppelbesteuerungsabkommen
- Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Digital services taxes : principles as a double-edged sword
- Digital services taxes and internation equity : a tribute to Peggy Musgrave
- Dividend income taxation under Bulgaria's tax treaties
- Dividing the spoils of foreign investment : China's shifting tax treaty policy
- Does Art. 20 of the OECD Model Convention really fit into tax treaties?
- Doppelbesteuerungsabkommen Österreich-Algerien
- Double tax agreements - more sword than shield
- Double tax treaties policies of Brazil : the Brazilian model tax convention
- ECJ should not unbundle integrated tax systems!
- EU anti-tax avoidance policy for third countries and its impact on the Greek tax law
- Eine bilaterale Lösung zur Besteuerung der Digitalwirtschaft : UN Tax Committee präsentiert Vorschläge zur steuerlichen Herausforderung Digitalisierung
- Einkünfte aus öffentlichen Kassen und Methoden zur Vermeidung der Doppelbesteuerung nach dem DBA Schweiz = Income from public funds and methods to avoid double taxation according to the tax treaty with Switzerland
- El multiverso fiscal de los e-sports : el escenario tributario de los gamers
- Evolution of the concept of technical services and the policy considerations driving their development
- Final losses under EU tax law : proposal for a better approach
- Finnish tax rules on cross-border mergers challenged
- Fiscal cohesion, fiscal territoriality and preservation of the (balanced) allocation of taxing power; what is the difference?
- Fiscal equalization as a driver of tax increases: empirical evidence from Germany Thiess Buettner1 · Manuela Kraus
- Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions
- France's digital services tax goes ahead
- Garcia v Commissioner of Internal Revenue : 140 TC No 6
- German perspective on taxation of multinational law firms with cross-border organization
- Gewerblicher Grundstückshandel in Inbound-Konstellationen : Besteuerungssystematik und Maßnahmen zur Verbesserung der Steuerposition
- Global enterprise taxation (GET)
- Global tax policy - what is the best alternative uncoordinated unilateral tax measures?
- Herausforderungen einer Digitalsteuer
- Het belastingbegrip en de eliminatie van internationale dubbele belasting of dubbele niet-belasting - Belgisch rapport n.a.v. het 70ste IFA-congres te Madrid, Spanje (25-30 september 2016) : (The notion of tax and the elimination of international double taxation or double non-taxation)
- Hinzurechnungsbesteuerung und DBA-Recht
- How global tax reforms apply to the extractive industries
- How unified is the OECD's Unified Approach?
- In search of an international tax system in a post-BEPS tax competition setting
- In search of the digital nomad - rethinking the taxation of employment income under tax treaties
- In-kind contributions : taxation of international consortium workers
- Income from immovable property - preserving the situs and the permanent establishment principles
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
- International effective minimum taxation - the GLOBE proposal
- International income allocation under EU tax law : tinker, tailor, soldier, sailor
- International skatteret
- International tax aspects of esports : part one
- International tax aspects of esports : part two
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- International tax management in the light of the expansion of the European Union using the example of transferring residence from Germany to the Republic of Austria and the Slovakian Republic : tax mangement by transferring residence
- International taxation of directors' fees : article 16 of the OECD Model or how to reconcile disagreement among neighbours
- Interpretatie '(daadwerkelijk) belast' voor verdragsvrijstelling van beroepswielrenner : nogmaals onduidelijkheid troef ondanks nieuw cassatie-arrest
- Introduction to international income taxation
- Invloed coronarestricties op heffingsverdeling voor grensoverschrijdende werknemers
- Is there finally an international tax system?
- Italy and Switzerland sign new agreement on income taxation of frontier workers : initial comments from an Italian perspective
- Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
- Jurisdiction to tax income and consumption in the new economy : a theoretical and comparative perspective
- Konsultationsvereinbarungen zum Homeoffice wegen COVID-19 : Gut gemeint, aber schlecht gemacht
- Kontinentalsoklen i skatteretlig belysning
- Las reglas sobre precios de transferencia bajo el Derecho Europeo : reflexiones en torno a la jurisprudencia del TJUE
- Limitation on the source country's taxing rights under the U.S.-Venezuale treaty
- Location-specific advantages : modified application of the arm's length principle in a knowledge-based economy
- Losing out at the snooker table : cross-border loss compensation for PEs and the fundamental freedoms
- Minimum treshold in tax treaties
- Negative harmonization in tax matters : EU case law on cross-border transfers of losses
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- Neuerungen für Gesellschafter-Dienstnehmer liechtensteinischer Kapitalgesellschaften
- Neues Doppelbesteuerungsabkommen Österreich-Israel
- Neues Doppelbesteuerungsabkommen Österreich-Japan
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
- New double tax treaty between Bulgaria and the United Kingdom
- New taxing right in the Unified Approach: old wine in a new bottle
- Nigeria's international tax policy with particular focus on the allocation of taxing rights
- Notable developments in China's income tax treaties
- OECD Unified Approach leaves market jurisdictions out in the cold
- OECD discussion around the definition of permanent establishments : a German view on proposed amendments to the Model Commentary and their effect on business profit allocation and international assignments
- OECD veröffentlicht neue Gewinnverteilungsregelungen für digitale und konsumentenorientierte Unternehmen : OECD legt am 12.10.2020 ein neues Konsultationspapier ("Pillar One Blueprint") für die Weiterentwicklung der internationalen Unternehmensbesteuerung vor
- OECD's work on the economy : impact far beyond the digital economy
- OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
- One answer to why and how to tax the digitalized economy
- Op naar een meer legitiem belastingsamenwerkingsmodel?!
- Opinion Statement CFE 2/2021 on the EU Digital Levy Consultation
- Over de sociale en fiscale positie van de actieve werknemers binnen de Europese Unie : optimalisering van het werklandbeginsel?
- Over vervreemdingswinst behaald met aandelen in een onroerendezaakvennootschap in grensoverschrijdende situaties : een analyse vanuit Nederlandse perspectief
- Padmore v. Inland Revenue : decision of the High Court
- Passive Entstrickung von Anteilen an Immobiliengesellschaften : Folgen der erstmaligen Anwendbarkeit des Multilateralen Instruments
- Permanent establishment : erosion of a tax treaty principle
- Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
- Persons and territories : on the international allocation of taxing rights
- Pillar 1 : who should be paying the tax bill?
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Pillar One : Reform der internationalen Unternehmensbesteuerung - Partielle Neuallokation von Besteuerungsrechten
- Possibilities for ensuring the taxation of international investment income in Finland
- Praktische und interdisziplinäre Herausforderungen aus der neuen Weltsteuerordnung durch das Inclusive Framework der OECD/G20-Staaten
- Profit allocation based on scarcity value : a new factor to tax intra-group services where their value is created
- Proposal for a reform of Article 21 of the OECD Model
- Proposed treaty provision regarding on capital gains taxation or taxation of indirect transfers of assets focusing on protecting tax base of developing countries
- Reaching consensus on taxing the digitalized economy
- Recent developments and challenges regarding exit taxes in the context of tax treaties : article 13 of the OECD Model and change of residence
- Rechtsprechung zum Internationalen Steuerrecht : VwGH zur Einordnung von Geschäftsführern einer österreichischen GmbH nach dem DBA Russland
- Reflections on the cross-border tax challenges of the digital economy
- Reforming international taxation : a critique of the OECD plans and a counterproposal
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- Repurposing Pillar One into an incremental global tax for sustainability : a collective response to a global crisis
- Residence-based formulary apportionment : (in)feasibility and implications
- Review of conference on what the United States can learn from the experience of countries with territorial tax systems
- Revising the fiscal and social security landscape of international teleworkers in the digital age
- Réflexions sur le "tax sparing" à la lumière de la convention belgo-brésilienne
- Safeguarding pension taxation rights in cross-border situations
- Sauvage : Luxembourg employment income may be taxed in Belgium, says CJEU
- Scope and interpretation of article 12A : assessing the impact of the new fees for technical services article
- Seminar F (IFA/OECD): Internationale Besteuerung der digitalisierten Wirtschaft
- Should developing countries include article 7 in their tax treaties?
- Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
- Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved
- State Secretary for Finance v X (mutual agreements) : No 15/05836
- Structural issues in the income tax treaty network : towards a coherent framework
- Studies in the history of tax law : volume 4
- Study of the Brazilian tax system in view of the federal regime
- Tax challenges of the digital economy : an evaluation of the new nexus rule based on revenue thresholds
- Tax consequences for expatriates coming to Austria to work
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Tax sovereignty and the law in the digital and global economy
- Tax sovereignty of the member states and the European Court of Justice : new trends or confirmation?
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treaties and developing countries
- Tax treaties with developing countries : a plea for new allocation rules and a combined legal and economic approach
- Tax treaties with developing countries and the allocation of taxing rights
- Tax treatment of cross-border pensions under the OECD Model and EU law
- Tax treaty case law around the globe : 2020
- Tax treaty problems relating to source
- Tax treaty problems relating to source
- Tax, law and development
- Taxation and capitalism of surveillance
- Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
- Taxation of business profits in the 21st century : selected issues under tax treaties
- Taxation of capital gains on indirect sales of shares of Brazilian companies by non-residents : the allocation of taxing rights or tax avoidance schemes?
- Taxation of royalties under treaty law : how far can a source state go?
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation of shipping profits - a sea of complexity
- Taxing carbon emissions on the high seas
- Taxing consumer-facing business as a regulatory currency
- Taxing e-commerce on the basis of permanent establishment : critical evaluation
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : a case study on the Unified Approach
- Taxing the digital economy : as simple as 'A, B, C'?
- Taxing the digital economy : the EU proposals and other insights
- Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
- Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria
- Taxing where value is created : what's "user involvement" got to do with it?
- Taxing where value is created : what's 'user involvement' got to do with it?
- Temporal aspects of tax treaties
- Tendenzen in der Rechtsprechung des österreichischen Verwaltungsgerichtshofs zu den Doppelbesteuerungsabkommen
- Tewerkstelling van bedrijfsleiders in een internationale context : een fiscale analyse
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment" - Original comments submitted for the OECD Public Consultation of 13.02.2019
- The BEPS Action Plan and transfer pricing : the arm's length standard under pressure?
- The Digital Services Tax : a conceptual defense
- The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation
- The OECD Model Tax Convention : a comprehensive technical analysis
- The OECD concept of user participation and a more pragmatic way to tax rent seeking
- The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
- The OECD's digital economy taxing rights allocation mash-up
- The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
- The OECD/G20 Inclusive Framework's Two-Pillar solution
- The Unified Approach under Pillar 1 : an early analysis
- The ability to pay and economic allegiance : justifying additional allocation of taxing rights to market states
- The allocation of taxing rights for highly digitalised business models : in search of a fair and neutral solution
- The allocation of taxing rights in the light of the fundamental freedoms of EC law
- The arm's-length principle ignores the economic reality of modern MNEs
- The concept of value creation : is it relevant for the allocation of taxing rights?
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- The improper use of tax treaties by contracting states : tax treaty dodging
- The influence of European Law on direct taxation : recent and future developments
- The jurisdiction to tax in international law : theory and practice of legislative fiscal jurisdiction
- The need to prevent abusive practices and fraud as a composite justification
- The never-ending issue of cross-border loss compensation within the EU : reconciling balanced allocation of taxing rights and cross-border ability-to-pay
- The new taxing right and its scope limitations : a theoretical reflection
- The new taxing right under Pillar One : preliminary thoughts on potential implications for MNEs
- The notion of tax and the elimination of international double taxation or double non-taxation
- The race for tax base: allocation of taxing rights between source and residence jurisdictions in Australia
- The sustainability of Dutch treaty policy towards developing countries
- The tax treatment of severance payments made in a cross-border context : a Swiss perspective
- The way we were? The way we must be? The arm's length principle sees itself (for what it is) in the 'digital' mirror
- Timing issues in the application of double tax treaties
- Towards an international tax order dealing with the Blockchain economy
- Transfer pricing for digital business models : early evidence of challenges and options for reform
- Triangular cases: the application of bilateral income tax treaties in multilateral situations
- Two supporting pillars
- UN Tax Committee neemt artikel over Automated Digital Services op in Model : en doet nog veel meer
- Users and value creation in the digital economy (case study on the value creation process of Booking.com platform business model)
- VAT in an EU and international perspective : essays in honour of Han Kogels
- VAT in software transactions: the end of effective use
- Vaste inrichting en voorgestelde wijzigingen van het OESO-commentaar
- Verdragsgerechtigdheid Luxemburgse SICAV en heffingsbevoegdheid abonnementstaks onder het verdrag België-Luxemburg
- Vertical fiscal imbalance and the allocation of taxing powers : papers from a conference organised by the Australian Tax Research Foundation
- Vom Ansässigkeitsstaat zum Marktstaat - der Vorschlag der OECD zum Paradigmenwechsel der internationalen Unternehmensbesteuerung = From state of residence to market state - the OECD's proposal of a paradigm shift in international corporate taxation
- Wegzug von Kapitalgesellschaften - Teil II : Gesellschafts- und steuerrechtliche Aspekte der Unternehmensverlagerung ins Ausland nach Lasteyrie du Saillant
- Wegzugsbesteuerung bei Immobiliengesellschaften und Entstrickung durch Änderung des Besteuerungsrechts : zugleich zum Revisionsverfahren I R 30/19 beim BFH
- What can we learn from the history of Article 21 of the OECD Model?
- Why international tax treaty networks are an Animal Farm
- Withholding taxes and the most favoured nation clause
- X v State Secretary for Finance (Fictitious Wage 3) : No 15/04977
- Öffentliche Funktionen im Licht des DBA Italien = Governmental functions in light of the tax treaty with Italy
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/tXdF_K4tBuA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/tXdF_K4tBuA/">allocation of taxing rights</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
