entity classification
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entity classification
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- "Check the box" regulations require planning to avoid default status
- 2016 Federal tax guide
- A US LLC : now we see it, now we don't?
- A knotty problem
- A midyear review of Canadian tax developments
- A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
- Across the pond
- Anson and entity classification revisited in light of Brexit : can an LLC constitute a "body corporate"?
- Anson: practical implications for investment managers and funds
- Are foreign SPACs PFICs, and should investors or the IRS care?
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Availability of treaty benefits for payments to hybrid entities
- BEPS Action 2 : trusts as hybrid entities
- Besteuerung von Exchange-Traded Funds (ETFs) : ertragsteuerliche Behandlung im Überblick
- Beyond 'legal personality': private foundations as 'tax subjects'
- Blocker alchemy [part 1]
- Branching out - reexamining branch rules in the context of check- the-box
- Bringing home the (Canadian) bacon : U.S. tax and Canadian retirement plans
- Buy-sell provisions and their effect on Canadian control of private corporations
- Can a charity charge for Filet Mignon?
- Canada deems an Austrian private foundation a corporation rather than a trust
- Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?
- Characterization of other states' partnerships for income tax
- Check-the-box entity classification regulations
- Check-the-box proposed regs. simplify the entity classification process
- Check-the-box. Looking under the Lid
- Check-the-box: the proposed regulations on entity classification
- Choice of entity for outbound investments
- Circular cash doctrine in international restructurings
- Classificatie van rechtsvormen, in het bijzonder een vennootschap met een in aandelen verdeeld kapitaal
- Classification conflicts : the cross-border tax treatment of the profit share of limited partners
- Classification of Canadian mutual funds for U.S. tax purposes
- Classification of Mexican "fideicomisos" for FATCA purposes under the Mexican IGA and Mexican administrative regulations
- Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
- Classification of foreign entities for German tax purposes
- Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences
- Classification of foreign entities in the Netherlands : recent developments
- Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label
- Classifying entities and the meaning of 'tax transparency' : the UK perspective (2023)
- Classifying foreign hybrid entities for Dutch tax purposes
- Company size matters
- Company, person, body of persons, entity : what's the difference and why?
- Conceptual problems of the corporate tax : Swiss-US comparative analysis
- Controlled foreign corporations' distributions were not qualified dividend income
- Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013
- Corporate tax law: structure, policy and practice
- Cross-border investments with Germany - tax, legal and accounting : in honour of Detlev J. Piltz
- Das Kriterium des regelmäßigen Handels an einer anerkannten Börse - Berührungspunkte zwischen dem LoB-Artikel des DBA USA mit dem CRS und FATCA = Shares regularly traded on a recognized stock exchange - a comparison between the LoB Article, CRS and FATCA
- De "Brexit": een uitgelezen kans voor Nederland als fondsenland!
- De Anglo-Amerikaanse trust in de inkomsten- en vennootschapsbelasting : een kwalificatiemodel, knelpuntenanalyse en oplossingsrichting voor de inpassing van Anglo-Amerikaanse trusts in de Nederlandse inkomsten- en vennootschapsbelasting
- De Nederlandse belastingheffing van hybride entiteiten na ATAD2
- De fiscale flexibiliteit van de BV - nieuwe stijl
- Deciding whether a new partnership should be foreign or domestic
- Defining collective investment vehicles for tax purposes in developing countries : focus on Kenya, Mauritius, Morocco and South Africa
- Dehybridization and antiabuse function of tax treaties and domestic law in cross-border transactions
- Der Typenvergleich zur Einordnung ausländischer Gesellschaften in das deutsche System der Einkommensbesteuerung : zudem konkrete Einordnung der Gesellschaftsformen der Staaten Ungarn, Polen und Slowenien
- Der österreichische Investmentfonds als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian investment fund as beneficial owner of U.S. securities income
- Developments in the tax classification of partnerships in the Netherlands
- Die Behandlung der teiltransparenten Personengesellschaft in Frankreich : das UFO des französischen Steuerrechts
- Die Besteuerung deutscher Geschäftsaktivitäten im Libanon
- Die Besteuerung von Trusts – alte und neue Fragen (Teil I)
- Die englische Limited mit deutschem Verwaltungssitz : was bedeutet der Brexit für die Vielzahl dieser Kapitalgesellschaften?
- Die liechtensteinische Stiftung im Spannungsfeld zwischen Intransparenz nach dem Steuerabkommen und Transparenz als ausländischer Investmentfonds
- Die slowakische Komanditná Spoločnost' - eine hybride Gestaltung? = The Slovak Komanditná Spoločnost' - a hybrid structure?
- Die steuerliche Einordnung von Scheinauslandsgesellschaften : die kollisionsrechtliche Sitztheorie als Herausforderung für das Steuerrecht
- Digitalization of traditional business models : transfer pricing implications of business restructurings
- Doors and windows
- Draft legislation amending Germany's investment tax law in line with the AIFM directive
- Dubious taxable status of Polish tax capital groups
- Dutch VAT position on SPACs subject to debate
- Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk
- EC law aspects of hybrid entities
- EU and OECD : fighting against tax avoidance
- EU holding company structure in treaty shopping cases
- Ein frischer Blick auf den Typenvergleich : gestiegene gesellschaftsrechtliche Komplexität erfordert radikale Vereinfachung
- Encore une fois : check-the-box on the international stage
- Enige internationaalrechtelijke, fiscale aspecten van personenvennootschappen
- Enkele observaties bij de bepaling inzake hybride entiteiten in het belastingverdrag met het Verenigd Koninkrijk
- Entity classification guidelines for German GmbHs
- Establishing a multinational operating structure: hybrid and other "outbound" planning considerations
- Exotic intruders in the fiscal menagerie
- FATCA : a pragmatic approach to the payee classification rules for multinational groups
- FATCA : de implementatie in Nederland
- FATCA and Canadian investment entities
- FATCA and offshore trusts : a second bite of the elephant
- FATCA and offshore trusts : the first nibble
- FATCA final regulations : impact on the asset management industry
- FATCA in Canada : the restriction on the class of entities subject to FATCA
- FATCA update
- Federal income tax project : Subchapter K : proposals on the taxation of partners : adopted by The American Law Institute at Philadelphia, Pennsylvania May 20, 1982
- Federal income tax project : international aspects of United States income taxation II : proposals of the American Law Institute
- Final regs describe change of business exception to PFIC status
- Final rules offer new opportunities
- Fiscal state aids, tax base erosion and profit shifting
- Fiscale transparantie : toerekening van inkomsten : een onderzoek naar de classificatie van grensoverschrijdende samenwerkingsverbanden
- Fiscally transparent vehicles after Mexico's tax reform : U.S. investment fund traps
- Foreign entities and tax treatment by the Netherlands : Part I
- Foreign entities and the tax treatment by the Netherlands : Part II
- Foreign entity classification after Rev. Proc. 95-10
- Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act
- Foreign entity classification in Japan
- Foreign entity classification in Korea
- Foreign entity classification under the U.S. tax laws : taxing the European Economic Interest Grouping (EEIG)
- Foreign hybrids - beware of the thorns
- Foreign pension funds with US investments : tax classification
- Foreign tax credit and other aspects of cross-border acquisitions, divestitures, and restructurings of U.S. multinationals
- Foreign-based U.S. employees of disregarded entities : potential tax treaty complications
- Forms of conducting business in Russia: U.S. tax planning opportunities
- France : rules on trusts and the difficulty in interpreting the rules
- From Morrissey to check-the-box : can you get there from here?
- Geldleningen en buitenlandse vennootschappen
- Germany's evolving criteria for classifying U.S. LLCs
- Gesetzgeber klärt Fragen für britische Limited durch den Brexit : die steuerrechtlichen Konsequenzen aus dem Austritt Großbritanniens aus der EU
- Guidance on classification of US limited liability companies
- Handle with care : how Sharia law and U.S. tax law affect the foundations regime in the United Arab Emirates
- Het classificatievraagstuk : buitenlandse transparante entiteiten in het Belgische belastingrecht
- How to remunerate an entity involved in a sales process
- Hybrid branches : temporary regulations create something out of nothing for Subpart F purposes
- Hybrid branches face stern test
- Hybrid characterization : United Kingdom
- Hybrid entities and conflicts of allocation of income within tax treaties : is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Hybrid entities from a Belgian perspective
- Hybrid entities from a US perspective
- Hybrid entity issues in a tax treaty context : OECD approach versus actual tax treaties
- Hybrid entity mismatches : exploring three alternatives for coordination
- Hybrid foreign entities, uncertain domestic categories : treaty interpretation beyond familiar boundaries
- Hybrid mismatch arrangements : OECD recommendations and German practice
- Hybride mismatches onder de ATAD; symptoombestrijding is geen oplossing
- IRS addresses classification of Anstalten and Stiftungen
- IRS scrutinizes PFIC look-through exception
- Impact of FATCA on Bermuda entities [part 1]
- Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the taxation of fiscally transparent entities under the Australia - UK double tax agreement
- Implications in the major economies of the Pacific Rim : taxation of nonresidents and foreign corporations from the Japanese perspective
- Important new U.S. regulations address classification of dually chartered entities
- Increasing use of tax-transparent entities by private groups due to BEPS
- Internal Revenue Code limitations or restrictions on investments
- International Fiscal Association joint seminar of the US and British branches, London, 14 and 15 September 1995
- International double taxation resulting from differences in entity characterization : a Dutch perspective
- International exchange
- International partnerships : comparative law remarks on the taxation of income and the classification of foreign entities
- International tax 101 for the global government contractor
- International tax for the growing business
- International tax planning under "check-the box" remains viable as new regulations explain conversion consequences
- Is it a partnership? Is it a corporation? IRS issues regulations to clarify treatment of entities by U.S. possessions
- Is the symmetrical classification method EU proof?
- Japan's Supreme Court classifies a US Delaware limited partnership as a corporation
- Kein rückwirkendes Ausscheiden eines Gruppenmitgliedes bei errichtender Umwandlung : VwGH erkennt Vermögensübertragung innerhalb der Gruppe
- Key channels for foreign investors to enter into China
- Key markers on the Durch tax roadmap for 2023
- Key practical issues to eliminate double taxation of business income
- Key practical issues to eliminate double taxation of business income
- Kwalificatie van buitenlandse samenwerkingsverbanden en de verdragstoepassing bij kwalificatieverschillen tussen Nederland en een ander land
- La problématique de la classification : les entités transparantes étrangerères dans le droit fiscal belge
- Lichaam en vennootschapsbelasting
- Look-through tax treatment of foreign entities in Spain : background and new guidance
- Luxembourg tax treatment of investment in and by U.S. limited liability corporations
- Memec Plc v. Inland Revenue Commissioners : a recent UK decision on the classification of legal entities
- Memec plc v. I.R.C
- Modern FIRPTA : a transactional perspective
- Modern REITs and the corporate tax: thoughts on the scope of the corporate tax and rationalizing our system of taxing collective investment vehicles
- Much ado about nothing? - A critical review of the TMW decisions of the Supreme Court of Korea
- Netherlands : issues arising under the decrees on the tax treatment of foreign (hybrid) entities
- Netherlands issues guidance on foreign transparent entities
- Neue Regeln zur Klassifizierung der deutschen GmbH im Steuerrecht der USA
- New decrees on the classification and tax treatment of foreign (hybrid) entities in the Netherlands
- New rules proposed for debt-equity classification
- No salvation in Maltese pension plans
- Overview of Italy's tax provisions on trusts
- PFIC determination : domestic stock rule takes precedence over subsidiary look-through rule
- PFICs, foot faults, and the cash conundrum
- Partial residence clauses in US treaty practice
- Partnership taxation
- Partnership taxation
- Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States
- Personenvennootschappen
- Pillar Two-Steuerberechnung : Abhängigkeiten des Ergebnisses von der Qualifikation der Constituent Entity
- Present law and background related to possible income shifting and transfer pricing
- Principles of international taxation
- Proposed and Final Regs clarify PFIC antiabuse rules and safe harbors
- Proposed regs describe active conduct of insurance business
- Proposed regs limit non-passive treatment of QDIC income and assets
- Qualification of taxable entities and treaty protection
- Qualification of taxable entities and treaty protection
- Qualifying companies. A guide to the qualifying company regime
- Re Artémis SA : No 363556
- Re Japanese taxation of Delaware Limited Partnership : 2013 (Gyo-Hi) No 166
- Recent US tax and related developments impacting trusts, foundations, establishments, and trust regs
- Recent amendments to the definition of alternative investment funds and tax ramifications for foreign investment vehicles
- Recent changes to South Korea's corporate tax laws
- Reflections on tax-assisted giving in Canada
- Report of proceedings of the fifty-seventh tax conference : convened by the Canadian Tax Foundation at the Hyatt Regency Hotel, Vancouver, September 25-27, 2005
- Report on the 1st Conference on Recent Tax Treaty Case Law, European Tax College, the Netherlands
- Reporting by trust companies and trusts under Hong Kong CRS rules
- Revenue and Customs Commissioners v Anson : [2013] EWCA Civ 63
- Revenue and Customs Commissioners v Anson : [2015] UKSC 44
- Revenue procedure 95-10: classification guidelines for domestic and foreign LLCs
- Revisiting Camp's repatriation
- SWI-Jahrestagung : Gewinne eines österreichischen Gesellschafters aus einer slowakischen K.S. = SWI Conference : Profits of an Austrian shareholder from a Slovakian K.S
- Section 956 in the partnership world : an aggregate tour de force with some bumps in the road
- Sfeerovergangen in de winstsfeer
- Shaky foundations? : a defence of special rules for private foundations
- Sommerer v The Queen - the Canadian common law and tax treatment of an Austrian private foundation
- Split personalities
- Split personalities : when entity classifications conflict
- Steuerliche Behandlung der Personengesellschaften nach den Doppelbesteuerungsabkommen
- Steuerliche Qualifizierung der Ausschüttungen einer Luxemburger SICAV S.A. : Steuerliche Einordnung des BFH-Urteils v. 15.3.2021 – I R 61/17 aus deutscher und Luxemburger Perspektive
- Steuerliche Risiken aus Qualifikationskonflikten bezüglich einer US-LLC
- Supreme Court provides guidance on treatment of foreign funds investing into Japan
- Swallows : rare tax court invalidation of an international tax regulation
- Swift v Revenue and Customs Commissioners : [2010] UKFTT 88 (TC)
- Swiss tax authorities clarify treatment of a shareholding in a U.S. LLC
- Tackling reverse-hybrid and entity classification mismatches in the Netherlands
- Tax classification of German business entities under the US check- the-box regulation
- Tax classification of an LLC raises a number of issues
- Tax classification of foreign entities in China : the current state of play
- Tax issues raised by the use of cross-border partnerships
- Tax planning for U.S. multinationals and the impact of the check-the-box regulations
- Tax planning for international mergers, acquisitions, joint ventures and restructurings
- Tax policy for stablecoins and DAOs : a peek into the future
- Tax reporting units and permitted consolidation
- Tax traps for the unwary
- Tax treaty case law around the globe : 2011
- Tax treaty case law around the globe : 2015
- Tax treaty interpretation, conflicts of entity classification and the curious case of George Anson
- Taxation in Portugal of transparent entities located abroad
- Taxation of cross-border partnerships : double-tax relief in hybrid and reverse hybrid situations
- Taxation of hybrid entities under the Parent-Subsidiary Directive : the example of the Netherlands
- Taxation of venture capital : funds and managers
- The (in)compatibility of the German LLC Decree on the classification of foreign entities with the German domestic legal framework and EC law
- The Conversant/ValueClick case in France : substance-over-form interpretation of permanent establishment
- The German silent partnership
- The Netherlands : Supreme Court misses opportunity in foreign entity classification
- The UPM Case : the issue of taxpayer classification
- The US tax classification of Canadian mutual fund trusts
- The accidental inversion myth : much ado about nothing?
- The application of the Japan-U.S. tax treaty to trusts
- The classification of private foundations for US federal income tax purposes
- The complexities of VAT grouping
- The concept of permanent establishments
- The distributions by foreign trusts to Italian tax residence beneficiaries : the new rules
- The family office of tomorrow : a Canadian perspective
- The foundation as a trust substitute under US federal tax law
- The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities
- The implications of the new German investment tax regime on German and non-German fund vehicles
- The international interaction of the US check-the-box regulations
- The intersection of FATCA and M&A : buyer beware
- The journey goes on, but where to? - A review of the 2013 Korean Supreme Court decisions on entity classification issues
- The new Dutch classification decree
- The proposed draft of the Investment Tax Reform Act
- The upcoming ATAD 3 substance rules : overview and first challenges
- To be or not to be - Sweden's participation exemption and qualifying business entities
- Transfer pricing aspects of business restructurings
- Transfer pricing aspects of business restructurings
- Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
- U.K. tax treatment of U.S. LLCs post-Anson
- U.S. check-the-box rules in the cross-border context
- U.S. international tax reform : objectives and overview
- U.S. issues foreign entity classification ruling procedure guidelines: the insanity continues
- U.S. tax aspects of structuring cross-border private equity transactions
- U.S. tax review : international tax reform proposals and FTC guidance
- U.S. tax review : the Biden tax plan, APAs, and entity classification
- UK entity recognition
- US-situs foundations
- Update on the Dutch tax transparent fund for joint account and pre-classified foreign entities
- Uruguay's taxation of consortium agreements and hydrocarbon activities
- Using a sledgehammer to crack a nut : the European Commission's draft directive to tackle shell entities
- Verdragstoepassing bij niet-verdragsgerechtigdheid
- What one hand giveth, the other taketh away : the proposed check- the-box regulations and the proposed Section 1441 regulations
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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/4N1qKdIWWQI/" 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/4N1qKdIWWQI/">entity classification</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>
