substance over form
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substance over form
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- "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
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