allocation of taxing rights
Resource Information
The concept allocation of taxing rights represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
allocation of taxing rights
Resource Information
The concept allocation of taxing rights represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- allocation of taxing rights
220 Items that share the Concept allocation of taxing rights
Context
Context of allocation of taxing rightsSubject of
No resources found
No enriched resources found
- (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 critical review of Italy's digital services tax
- A new global tax deal for the digital age
- A new taxing right for the market jurisdiction : where are the limits?
- 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
- 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)
- 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
- 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"
- 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
- 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
- Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
- 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
- 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 Steuerkrieg : Wettbewerb der Steuersysteme oder neue Weltsteuerordnung?
- 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 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
- 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!
- 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?
- 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
- 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
- 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 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
- 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
- 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
- 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 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?!
- 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 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Possibilities for ensuring the taxation of international investment income in Finland
- Profit allocation based on scarcity value : a new factor to tax intra-group services where their value is created
- 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
- Reflections on the cross-border tax challenges of the digital economy
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- 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
- 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
- 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 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 problems relating to source
- Tax treaty problems relating to source
- Tax, law and development
- Taxation and capitalism of surveillance
- 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 e-commerce on the basis of permanent establishment : critical evaluation
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : as simple as 'A, B, C'?
- Taxing the digital economy : the EU proposals and other insights
- 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 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 Unified Approach under Pillar 1 : an early analysis
- 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 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 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 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
- 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
- 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
- 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
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept allocation of taxing rights
Copy and paste the following RDF/HTML data fragment to cite this resource
<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>
