substance over form
Resource Information
The concept substance over form represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
substance over form
Resource Information
The concept substance over form represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- substance over form
243 Items that share the Concept substance over form
Context
Context of substance over formSubject of
No resources found
No enriched resources found
- "Economic substance": drawing the line between legitimate tax minimization and abusive tax avoidance
- "Substance" in international tax - more important than ever
- 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
- A matter of substance
- A transactional approach to parent debt guarantee fees
- Abgabenrechtliche Grundsatzfragen von Offshore-Strukturen : Schwerpunkt Einkünftezurechnung
- Abuse and economic substance in a digital BEPS world
- Abuse through the use of shell companies and arrangements for tax purposes in the European Union : feedback on the EU consultation by the IBFD task force on EU law
- Abuse, shell entities and right of establishment : a plea for refocusing current proposals and achieving deeper coordination within the internal market
- An Italian perspective on the beneficial ownership concept
- An argument of substance
- An assessment of the anti-avoidance doctrines in the United States and the European Union
- An end of a journey or a new beginning? The 2012 trilogy of Supreme Court decisions on international tax
- Annual review : Germany
- Annual review : The Netherlands
- Anti-avoidance measures : portrait of a thorny struggle
- Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
- Arm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricing
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation
- Bank of New York Mellon Corp v Commissioner of Internal Revenue : 140 TC No 2
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
- Beneficial ownership in international tax law
- Bermuda company could not be disregarded
- Business conversion and transfer pricing
- CFC's indirect investments in US property results in income inclusion for US purposes
- CFE Forum 2015 : tax governance and tax risk management in a post-BEPS world
- Can, and should, the parol evidence rule be invoked by or against the Canadian tax authorities in tax litigation? Lessons from US jurisprudence
- China's first official position on BEPS released by Jiangsu Tax Bureau
- China's general antiavoidance rule and its commitment to the exchange of information
- Codification of the economic substance doctrine : if we can't stop it, let's improve it
- Codification of the economic-substance doctrine - a legislative paradox
- Consultation, enactment and interpretation of legislation : the United Kingdom approach
- Continuity and change in the present and future taxation of cross-border intangible income
- Corporate form and international taxation of box corporations
- Corporate transactions and the economic-substance doctrine
- Costa Rican deficit drives aggressive interpretation of tax law
- Countering harmful tax practices more effectively, taking into account transparency and substance
- Countries' aggressive tax treaty planning : Brazil's case
- Court case on profit margin within an arm's length range and a margin stated in an agreement
- Court strives for balance on economic substance
- Creditable foreign taxes and the U.S. economic substance profit test
- Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases
- Cross-border regulation of tax shelters : the implied economic substance doctrine
- Cuestiones debatidas sobre forma y sustancia en la tributación internacional = Discussion on form and substance in international taxation
- Dealing with judicial antiavoidance doctrines in Russia and the U.S
- Deemed international transactions : a journey towards substance over form
- Der Nichtanwendungserlass des BMF v. 30.3.2016: "Substance over Form" bei der Prüfung von Verrechnungspreisen in Gefahr
- Designing a general anti-avoidance rule for the East-African Community - a comparative analysis
- Die Auswirkungen der globalen Mindestbesteuerung (Pillar II) auf Privatstiftungen
- Doctrine of substance over form : development in the Asia-Pacific
- Does the use of general anti-avoidance rules to combat tax avoidance breach principles of the rule of law? A comparative study
- Draft decree on transfer pricing and direct tax administration of related-party transactions
- Droit fiscal luxembourgeois: livre jubilaire de l'IFA Luxembourg
- EU income tax law: issues for the years ahead
- Eclipse Film Partners No 35 LLP v HMRC: a different approach to tax avoidance from MCashback?
- Economic substance & globalisation
- Economic substance - the Fifth Circuit weighs in
- Economic substance and tax avoidance : an international perspective
- Economic substance and tax planning
- Economic substance around the world (part 1)
- Economic substance around the world (part 2)
- Economic substance around the world (part 3) : the U.S
- Economic substance codification: clarification or convolution
- Economic substance doctrine : time for a legislative response
- Economic substance in U.S. transfer pricing rules and the regulation of taxpayer behavior
- Economic substance versus legal form: financial transactions as taxable events
- Essays on international taxation : liber amicorum Nishith Desai
- Evidence of economic substance is key to transfer pricing case
- Faktizitätsprinzip im Steuerrecht - dogmatische Notwendigkeit oder unnötiger Ballast?
- Federal income taxation : cases, problems, and materials
- Financially troubled U.S. branches of foreign corporations : selected tax issues
- Fiscaal praktijkboek 2022-2023 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Foreign tax credits : substance prevails over form, but uncertainty remains
- Form and substance in Anglo-American law : a comparative study of legal reasoning, legal theory, and legal institutions
- Form and substance in Australia's transfer pricing rules
- Form and substance in tax law
- Form and substance in tax law = Forme et substance en droit fiscal = Form and Substance im Steuerrecht = Forma y sustancia en el derecho tributario
- Form over substance and other twists in Argentine transfer pricing requirements
- Form und Substanz im Steuerrecht - Generalthema I des 56. IFA-Kongress in Oslo
- Form versus substance and the tax system in Brazil
- Fragmentation of contracts : case studies and policy recommendations
- French abuse of law legislation and structurings : compatibility with the EC Treaty
- GAAR becomes operational in India
- GST revolution
- Generalthema I : Form und Substanz im Steuerrecht - Objektivierung des Rechtsgefühls
- German 'anti-avoidance' measures versus Belgian coordination centres : a long struggle without survivors?
- German-Spanish tax treaty : employment income: definition of employer
- Germany : agreements in writing
- Germany modifies anti-treaty-shopping rule once again
- Google France as a dependent agent PE of its Irish sister company?
- Greece tightens substance scrutiny for cross-border transactions
- Groupe Industrial Marcel Dassault and another v Director of Income Tax (International Taxation) : AAR Nos 846 and 847 of 2009
- Guidance needed for CFC lending transactions
- Guidance regarding reconstruction of cross-border transactions by the Commissioner
- Het John Hancock-arrest: Amerikaanse rechtbank past substance over form doctrine toe op LILO- en SILO-transacties
- Holding companies
- How U.S. tax law encourages investment through tax havens
- Hybrid financial instruments and primary EU law - part 1
- IP companies and substance: no-fly zones?
- Improving the Chinese general anti-avoidance rule : a comparative and functional approach
- In Caterpillar hearing, economic substance doctrine and IRS's reluctance to use it fall under political scrutiny
- Intercompany loans and the IRS's return to 'substance over form'
- International tax cases involving substance-over-form rules in Korea
- International tax planning and treaty shopping : an Austrian view
- International taxation in a nutshell
- Interpretation and application of tax treaties in North America
- Introduction to transfer pricing
- Islamic and Jewish perspectives on interest
- It is time for the Supreme Court to voice its opinion on economic substance
- Italian Supreme Court applies the beneficial ownership clause to pure holding companies
- Italian tax treatment of dividends paid to European holding companies : applicable regimes and anti-avoidance implications
- Just a formality! Substance over form in EU VAT and the right to deduct input VAT
- La Salle Asia Recovery International LLP and another v Director of the Jongro District Tax Office : 2010 du 11948
- La notion de substance en fiscalité internationale
- Landmark decision in the Cadbury Schweppes case
- Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
- M/s Sony India (P) Limited v Deputy Commissioner of Income Tax ; Deputy Commissioner of Income Tax v M/s Sony India (P) Limited : ITA Nos 1189/Del/2005, 819/Del/2007, 820/Del/2007, 1181/Del/2005, 1257/Del/2007 and 1656//Del/2007
- Making the most of distressed collateralized loan obligations
- Measuring a foreign tax credit generator tranaction agains the codified economic substance doctrine
- Mexico's substance-over-form dilemma
- Milestone treaty shopping case from Argentina's tax court
- Mirror, mirror on the wall, please show the purpose to all
- Much ado about nothing? - A critical review of the TMW decisions of the Supreme Court of Korea
- Navigating India's proposed GAAR
- New OECD Transfer Pricing Guidelines and Mexican tax law
- New Zealand's GST revolution (part 2)
- New anti-treaty shopping measures
- Ninth Circuit reverses Tax Court in Mazzei
- OECD : substance over form
- OECD BEPS scorecard
- OECD tackles the "international coherence" standard
- Outcome of Guangdong finance : the importance of being earnest
- Overview of Korean Supreme Court case law regarding beneficial ownership
- Permanent establishment today
- Permanent establishments and allocation questions pertaining to them - judgements of the Norway Supreme Court
- Philosophical foundations of tax law
- Piercing the corporate veil in taxation matters
- PoEM - changing the Indian tax landscape
- Poorly structured U.K. buyout leads to double taxation
- Rapport van de Commissie ter bestudering van de mogelijkheden van toepassing van substantialistische winstopvattingen op het fiscale terrein
- Recharacterization of intra-group commodities transactions : review of case Glencore Investment Pty Ltd v. Commissioner of Taxation of the Commonwealth of Australia
- Reconsidering substance over form in PPL
- Respective scope of the substance over form theory and transfer pricing in a French audit
- Return of the taxman
- Role of substance, transfer pricing, and developing countries : Netherlands Under-Minister responds to Parliament's questions
- Sales of intangible property by foreign persons : the unexplained persistence of form over substance
- Seminar B: Form and substance
- Sham trusts
- Spain confirms its appeal as a cross-border planning jurisdiction
- Spanish Supreme Court clarifies tax characterization of payments for client and operational data
- Spirit of tax law and tax (non-)compliance : reflections on form and substance
- Strengthened enforcement on the taxation of capital gains derived indirectly by non-residents further impacts inbound investments
- Structures lacking substance and business purpose come under further challenge
- Substance 2.0 : aligning international tax planning with today's business realities
- Substance : aligning international tax planning with today's business realities
- Substance over form in France and the Bank of Scotland decision
- Substance over form to prevail in Belgium
- Substance over form under tax treaties
- Substance versus form
- Substance versus form : present state of case law
- Substance vs. form in transfer pricing
- Substance, form, and the US branch profits tax
- Substance-over-form doctrine in Russian tax law : recent developments
- Substance-over-form in China's GAAR
- Supreme Administrative Court gives first decision on application of domestic substance-over-form rule in tax treaty context
- Swiss Supreme Court confirms form-over-substance
- Tax Management International Forum discusses determining the interest deduction of a branch, permanent establishment, or subsidiary, and economic substance/substance over form
- Tax and time : on the use and misuse of legal imagination
- Tax arbitrage through cross-border financial engineering
- Tax avoidance : is a Swiss corporation subject to tax in the Netherlands?
- Tax avoidance and capital gains on securities : lessons from recent Danish Supreme Court cases
- Tax avoidance rules in Scandinavian and Anglo-American law
- Tax avoidance, treaty shopping and the economic substance doctrine in the United States
- Tax issues associated with trading in syndicated loans against Swiss borrowers
- Tax treaties : the secret agent's secrets
- Tax treatment of inbound investments in Kazakhstan
- Tax treaty case law around the globe : 2021
- Taxation in theory and practice : selected essays of George R. Zodrow
- Taxation of branches and subsidiaries in Western Europe, Canada and the USA
- Taxation of employee stock option plans : international principles
- Taxation of indirect equity transfers : South Korea
- Taxation of tax-motivated transactions : the economic substance doctrine
- The Barnes group case, the step transaction doctrine and substance over form
- The Conversant/ValueClick case in France : substance-over-form interpretation of permanent establishment
- The Duke of Westminster still lives in South Africa (but is very careful when he crosses the road)
- The Netherlands has not turned a blind eye towards the international debate regarding tax planning
- The Netherlands: captives held in captivity
- The UK diverted profits tax : searching for clarity
- The Vodafone saga : an analysis of the Indian Supreme Court's decision
- The abuse of rights in taxation : comparative approach between the United States and France
- The application of the substance-over-form principle by the Peruvian tax administration
- The corporate capital structure : thin capitalization and the "recharacterization" rules in paragraphs 247(2)(b) and (d)
- The court STRIPS away the form to get to the substance : the lesson of Schering-Plough
- The creditability of the U.K. windfall tax : substance vs. form
- The debt-equity rules: a continuing experiment in economic substance
- The doctrine of substance over form in Lithuanian tax law
- The economic allocation of income and the disregarding of narrowly held entities following the OECD/G20 Base Erosion and Profit Shifting Project: coordination of work on exchange of information and income allocation rules
- The economic substance doctrine: sorting through the federal circuit's "We know it when we see it" ruling in Coltec
- The good, the bad, and the ugly - winners and losers in recently decided cases by US courts involving financial products
- The impact of a corporate governance system on the place of effective management concept in Spain, France, the United Kingdom, the Netherlands, Germany and Italy - Part 1
- The impact of a corporate governance system on the place of effective management concept in Spain, France, the United Kingdom, the Netherlands, Germany and Italy - Part 2
- The importance of substance and arm's-length conditions in Luxembourg
- The improper use of tax treaties : with particular reference to the Netherlands and the United States
- The interpretation of tax laws with special reference to form and substance | L'interpretation des lois fiscales d'après la forme ou le fond | Die Auslegung der Steuergesetze nach formellen und materiellen Gesichtspunkten
- The journey into the future for Swiss principal companies?
- The new German anti-treaty/anti-directive shopping rule
- The new interpretation of the arm's length principle : a post-BEPS evaluation
- The partnership anti-abuse rules : where have we been and where are we going?
- The politics of the improper use of double tax treaties : China waves red flags
- The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative
- The substance requirement and the future of domestic anti-abuse rules within the Internal Market
- The substance requirement in the OECD Transfer Pricing Guidelines : what is the substance of the substance requirement?
- The substance-based approach in tax law - "A" Swiss perspective in the context of "BEPS"
- The tax impact of investments in U.S. property by a CFC
- The use of general anti-avoidance rules as quasi-transfer pricing control mechanisms in the Commonwealth Caribbean
- The year in review : Colombia
- The year in review : Korea (R.O.K.)
- The year in review : Korea (R.O.K.)
- The year in review : Korea (R.O.K.)
- The year in review : Ukraine
- The year in review : United States
- Tour d'Horizon of the term 'beneficial owner'
- Towards a European anti-abuse doctrine in direct taxation?
- Transfer pricing and economic substance implications of the U.S. Tax Court's decision in Claymont Investments Inc
- Transfer pricing aspects of licensing arrangements - part I
- Transfer pricing issues in US business restructurings
- Trends in anti-avoidance rules
- Triumph of form over substance?
- US Supreme Court rejects form over substance in determining creditability of foreign taxes
- US Supreme Court unanimously chooses substance over form in foreign tax credit base : implications of the PPL decision for the creditability of cash-flow taxes
- US get down to business
- US-based pushback on BEPS
- Uber : a VAT problem?
- VAT implications of cancellation charges : new substance-over-form rule?
- Vodafone International Holdings BV v Union of India and another : Civil Appeal No 733 of 2012
- Vodafone International Holdings BV v Union of India and another : Writ Petition no 1325 of 2010
- What are "contrived" arrangements?
- What is substantial economic activity for tax purposes in the context of the European Union and the OECD initiatives against harmful tax competition?
- When and how should the economic substance doctrine be applied?
- Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
- Withholding on cross-border derivatives
- XXX Jornadas Latinoamericanas de Derecho Tributario : Montevideo 4 al 9 de Noviembre de 2018
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/1yPG2schDdk/" 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/1yPG2schDdk/">substance over form</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="https://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 substance over form
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/1yPG2schDdk/" 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/1yPG2schDdk/">substance over form</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>