safe harbour
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The concept safe harbour represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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safe harbour
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The concept safe harbour represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- safe harbour
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- "Practical" safe harbours and Australia's transfer pricing rules
- A decade of India's APA program : why it still makes sense
- A guide to captive insurance companies (part 4)
- A simplification safe harbor for Pillar 2
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- 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
- Advances in taxation : a research annual [1987]
- Ahead of its time by being late? The correlation between the atypical Brazilian transfer pricing rules and Amount B of the OECD Pillar One Proposal
- Aligning tax-planning strategies with philanthropy
- Annual review : India
- Annual review : Latin America
- Annual review : The Netherlands
- Annual review : United States
- Arm's length debt test : Australian Tax Office issues guidance
- Art. 13L Wet VPB 1969 : lid 6 ontleed - deel 2
- Assessing the implementation of Nigeria's transfer pricing regulations
- Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
- Ausländische Safe-Harbour-Regelungen bei Verrechnungspreisen und Mitteilungspflichten für Verrechnungspreisgestaltungen (DAC6)
- Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions
- BEPS, treaty shopping and the Canadian response
- Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
- Balancing tax transparency and tax certainty : reporting obligations for unilateral safe harbours under DAC 6
- Beneficial ownership rules take root in China
- Boosting Hong Kong's competitiveness in the BEPS era
- Brazil changes its transfer pricing rules
- Brazil revises transfer pricing rules
- Brazil's approach to transfer pricing : a viable alternative to the status quo?
- Can the U.K. digital services tax address the digital economy?
- Challenges of applying the comparability analysis in curtailing transfer pricing : evaluating the suitability of some alternative approaches in Africa
- China positioning tax system to attract investment
- China's first official position on BEPS released by Jiangsu Tax Bureau
- Country survey : Singapore
- Current taxation of income earned by CFCs
- De integratie van fiscale gegevens in het rijksbrede toezicht : onderzoek naar een veilige haven voor de fiscale informatierijkdom
- Die Reichweite der Anzeigepflicht für grenzüberschreitende Steuergestaltungen - dargestellt anhand von Praxisfällen
- Die neue U.S.-Quellensteuerpflicht auf Derivate mit U.S.-Underlyings = U.S. withholding tax on dividend equivalent payments
- Dispute prevention avenues for permanent establishments
- Do theories trump facts under the U.S. arm's-length standard? Is the BEPS pricing guidance on intangibles consistent with the U.S. law?
- Domestic antiavoidance rules and their interplay with tax treaties
- Draft safe harbour rules issued under transfer pricing regulations
- Dutch perspective on 2017 OECD Transfer Princing Guidelines
- Elimination of separate treatment for dividends from 10/50 companies : the time has finally come
- Ertragsteuerliche Behandlung von Anteilsübertragungen durch ausländische Anteilseigner in China : Übertragungen aus Sicht eines deutschen Investors
- Evaluation of transfer pricing in Nigeria (2012-2020)
- Evolution of safe harbour rules under Section 475
- Finale indische Safe Harbour-Regelungen : höhere Rechtssicherheit für Steuerpflichtige mit grenzüberschreitenden Aktivitäten in Indien
- Financement intragroupe impliquant des sociétés en Suisse : avantages et limites de la pratique des taux fiscalement admis publiés par l'AFC | Konzerninterne Finanzierung und die Schweiz : Nutzung von Safe Harbors : Möglichkeiten und Grenzen
- Financial products update
- Formula-based transfer pricing : how Brazil can improve the OECD's framework
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- Germany : treaty shop until you drop
- Het opstapbesluit : de charme van de eenvoud
- Hong Kong's fragrant safe harbor for offshore funds roils the seas for Singapore
- India Union Budget amends transfer pricing regulations
- India aims to reduce transfer pricing disputes through safe harbour rules
- India transfer pricing round-up for 2017
- India's TP regime takes steps towards global best practices
- India's final safe harbor provisions : a step in the right direction
- India's proposed safe harbor transfer pricing regulations : an effective panacea?
- India's safe harbor regulations : an unlikely sunset on transfer pricing disputes
- Indian budget proposes ADR mechanism, pricing safe harbor
- Indian transfer pricing changes take time to benefit taxpayers
- Indiens neue Safe Harbour-Regelungen für die konzerninterne Dienstleistungsverrechnung : Einführung von low value-adding intra-group services
- Indofood : HMRC's guidance
- Interest deduction limition rules introduced
- Interest deductions and multinational enterprises : Goldilocks and the brave new world
- International corporate tax strategies for China inbound investments
- Intra-group services : issues, solutions and issues in solutions
- Irish Revenue confirms services safe harbour
- Is it time to anchor intra-group services in the safe harbour?
- Is the regime of fixed margins an alternative to the current application of the arm's length standard?
- Italian CFC regime compliant with EU law and double tax treaties
- Italy clarifies its CFC and safe harbor rules
- La Directiva de la Unión Europea contra la elusión fiscal
- Lost in the shuffle : is ATAD producing the desired results?
- Malta’s draft transfer pricing regulation and proposed trajectory
- Managing tax disputes - some legal and practical strategies
- Mandatory disclosure rules implementation in Luxembourg : practical aspects
- Member State choices of the EU directive 2014/95/EU for the (consolidated) non-financial statement and their transpositions into the national laws - Germand and Sweden as examples
- Neue Verrechnungspreisregeln in Italien : Anschluss an OECD-Vorgaben und Erleichterungen für den Steuerpflichtigen
- New Hungarian transfer pricing documentation oboligations
- New circular on service centers providing for safe harbour transfer pricing rules
- New rules on indirect transfers of assets by non-resident enterprises in China
- New safe harbour rules for intra-group loans and guarantees : how safe is the new harbour?
- New tax landscape for cross-border merger & acquisition transactions and intragroup reorganizations in China
- New tax rules on offshore indirect transfer - boon or bane for foreign investors in China?
- Nigerian transfer pricing safe harbor provisions revisited
- OECD : transfer pricing safe harbours
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations 2022
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : July 2017
- OECD discussion drafts - part 1
- Off-market payments on cleared swaps characterized as "loans" : temporary section 956 regulations establish dealer safe harbor
- One step towards a non-adversarial tax regime : safe harbour rules in India
- Opinion statement of the CFE on the OECD discussion draft "Proposed Revision of the Section on Safe Harbours in Chapter IV of the OECD Transfer Pricing Guidelines"
- Pillar 2 : design features and policy considerations
- Pillars One and Two : global tax reform
- Possible changes to the intercompany services safe harbor rule on multinationals
- Potential risks in the safe harbor provisions of Nigeria's transfer pricing regulations
- Preços de transferência no direito tributário brasileiro
- Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
- Problems of transfer pricing and possibilities for simplification
- Proposed and Final Regs clarify PFIC antiabuse rules and safe harbors
- Rationalizing lending authorities
- Revised section E on safe harbours in chapter IV of the Transfer Pricing Guidelines
- Risk capital incentives, a risky business?
- Safe at last? Transfer pricing safe harbors on the horizon
- Safe harbour not so safe?
- Safe harbour or "rule of thumb"
- Safe harbour rules : are they really safe from a taxpayer perspective?
- Safe harbours on the horizon?
- Safe haven or earnings stripping rules : a prisoner's dilemma?
- Selectivity in State aid law and the methods for the allocation of the corporate tax base
- Short cuts for small fry : why the IRS should reconsider transfer pricing safe harbors for small taxpayers and transactions
- Simplifying the transfer pricing analysis : an illusory Chimaera or a realistic ambition?
- Simulación "versus" planificación fiscal legítima por el cobro de los derechos de imagen a través de sociedades localizadas en jurisdicciones "offshore"
- Singapurs Budget 2017 : erste IP-Box in Asien außerhalb Indiens und Verlängerung einiger steuerlicher Vergünstigungen
- Substanzerfordernis im Zusammenhang mit der Rückerstattung der Verrechnungssteuer im internationalen Konzernverhältnis
- Svig og misbrug : de Deense antimisbruikzaken
- Tax administrative guidance : a proposal for simplifying Pillar Two
- Taxation of player contract trades - the IRS reaches the correct result
- Taxing the tech giants
- The (not so) simple analytics of the new amount A
- The Brazilian transfer pricing regime
- The Direct Taxes Code's proposed changes to the transfer pricing rules and the anticipated impact
- The OECD Transfer Pricing Guidelines 2017 - a walkthrough
- The OECD discussion draft on low-value intragroup services : a Canadian perspective
- The OECD's plan to modernize the global corporate income tax framework
- The PATH Act changes to the REIT and FIRPTA rules : a user's guide
- The TCI case : a milestone case for China taxing offshore indirect shares transfer
- The allocation and apportionment of deductions for state income taxes
- The best transfer pricing defense is a good offense : using a bilateral U.S. APA to benchmark reasonable results
- The choice of fixed accounting ratios as safe harbours in thin capitalisation rules - some guidance from commercial debt contracts
- The end of the LIBOR world as we know it - a sound bite of consequences tax professionals should be aware of
- The hope for a transfer pricing safe harbor
- The merits of and improvements to Johnson & Johnson's amount Z proposal
- The new world of Pillar One : practical thoughts on the new scope
- The role of tax equity partnership financing in facilitating the developments of wind farms
- The substantial assistance rules : an evolution in Subpart F planning
- The substantial business activities exception : where do we go from here?
- Thin capitalisation rules and the introduction of international financial reporting standards : a New Zealand perspective
- Thin capitalization and transfer pricing
- Transfer pricing : will the OECD adjust to reality? (part 2)
- Transfer pricing and deemed arm's length approaches : a proposal for optional safe harbour methods based on accurate predetermined margins of profitability
- Transfer pricing comparability adjustments : the pursuit of "exact" comparables
- Transfer pricing handbook : guidance on the OECD regulations
- Transfer pricing in Brazil and Actions 8,9,10 and 13 of the OECD Base Erosion and Profit Shifting initiative
- Transfer pricing in SMEs : critical analysis and practical solutions
- Transfer pricing in the UK : all change or the same old train?
- Transfer pricing of low value-added services under U.S. and OECD Models
- Transfer pricing regimes for developing countries
- Transfer pricing safe harbors - an idea whose time has come?
- U.S. tax review [OECD Pillar 1; Section 958]
- U.S. tax review [final proposed regulations on GILTI high-tax exceptions]
- UK controlled foreign company reform - changes & opportunities
- US Tax Court ruled in favour of Amazon US addressing a cost-sharing arrangement and the related transfer of intangible assets
- United States [Intercompany services]
- Using safe harbors to simplify the application of the arm's-length principle
- View from Canada : a note of caution on safe harbors
- Welcome certainty : a statutory definition of tax residence in the UK
- What is happening in Australia to transfer pricing documentation?
- What you need to know about the OECD's recent TP reports
- When do a foreign fund's lending and underwriting activities constitute a U.S. trade or business? Always!
- Where have all the transfer pricing safe harbors gone?
- Will the OECD simplify transfer princing compliance?
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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/9_reLhtrm3g/" 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/9_reLhtrm3g/">safe harbour</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>
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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/9_reLhtrm3g/" 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/9_reLhtrm3g/">safe harbour</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>
