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- "Country-by-country reporting" : origini, contenuti e prospettive
- "Foreign companies" - liability to file income tax return in India?
- "Gegenseitigkeitserklärungs-Override" im Steueränderungsgesetz 2015 : die Neuregelung des Paragr. 13 Abs. 1 Nr. 16 Buchst. c ErbStG
- "God save the Brexit" : tax implications of leave vote
- "Kapitalertragsteuerfalle" beim grenzüberschreitenden Upstream-Merger?
- "Meta"-Steuerrecht durch Beihilfekontrolle : aktuelle Entwicklungen im europäischen Beihilferecht
- "Place of effective management" : test of corporate residency redefined
- "Responsible tax" approach in tax governance
- "Rückhalt im Konzern" : ein Kurzüberblick und Versuch einer Definition
- "Steuergerechtigkeit" als verfassungsrechtliches und als steuerpolitisches Argument
- "The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
- "Umgekehrte Diskriminierung" im französischen Steuerrecht : französischer Verfassungsrat, Urteil vom 3. 2. 2016 - Az. Nr. 2015-520 QPC, Société Metro Holding France SA
- "Verbindliche Auskünfte" in Polen : Inhalt und Stellenwert von Zusagen der Finanzverwaltung nach der Reform der Abgabenordnung
- "Visible, though not visible in itself" : transparency at the crossroads of international financial regulation and international taxation
- '20 percent for 2020' : a scenario for Belgium's corporate tax reform
- 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
- 'Company' and 'shares' under the 2016 India-Mauritius protocol and the U.N. model treaty
- 'Equalization levy' proposal in Indian Finance Bill 2016 : is it legitimate tax policy or an attempt of treaty dodging?
- 'Medtronic v. Commissioner' : a taxpayer win on transfer pricing, commensurate with income, and Section 367 Issues
- 'PE or not to be' - taxing the online activities of foreign companies in Israel
- (Bilanz-)Steuerliche Behandlung der Vergütungspolitik und -praxis gem Paragr. 11 AIFMG
- (Fast) Alles wie gehabt - BFH zur umsatzsteuerlichen Organschaft nach Larentia+Minerva
- 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
- 2016 South African budget speech summary : tax proposals
- 2016 brings tax changes for foreign pension funds in Mexico
- A BIT too much : or how best to resolve tax treaty disputes?
- A French look at Brexit : should they stay or should they go?
- A U.S. perspective on TPP : prosperity through market access, plus many new areas to debate
- A bite from the Apple? Commission orders recovery of up to 13 billion euros
- A challenge to Singapore's sovereignty?
- A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- A comparative analysis of Australian and Hong Kong retirement systems
- A comparative study of the general anti-avoidance rules of mainland China and Hong-Kong : legislation, interpretation and application
- A conference on the impact of the BEPS project on business models
- A constructive U.S. counter to EU state aid cases
- A critical look at the OECD's profit-split transfer pricing revisions
- A degree of unfairness
- A different take on transfer pricing in Asia
- A distinct break
- A foreign tax credit trap for Canadians
- A grey area of VAT
- A guide to e-invoicing in Latin America
- A harsher environment
- A hot topic from Cuba warming : taxation of Cuban expropriation recoveries
- A last chance
- A marked disagreement : mark-to-market valuation allowed for foreign exchange option contracts, but not as inventory : Kruger Incorporated v. Canada : 2016 FCA 186
- A multilateral instrument for implementing changes to double tax treaties : problems and prospects
- A new box
- A new era of tax audits in Poland
- A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
- A post-BEPS primer for boards : staying in control of transfer pricing risks
- A price-based royalty tax?
- A principled framework for assessing general anti-avoidance regimes
- A regression-based approach to country risk adjustments in transfer pricing
- A response to the consultation on penalties for enablers of tax avoidance
- A review of agricultural property relief and business property relief
- A review of the EU's proposals for a common (consolidated) corporate tax base
- A shot in the arm for India's finance sector
- A splitting headache?
- A stochastic indicator for sovereign debt sustainability
- A strategic consideration of China's measures in response to FATCA
- A summary of information obligations of Netherlands taxpayers, in particular with regard to information from abroad
- A tale of two continents : it was the BEPS of times..
- A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
- A wayfarer's guide to FATCA compliance for nonfinancial entities
- A world full of challenges, part 1 : the fundamentals
- A world full of challenges, part 2 : the tax details
- A world tax court : the solution to tax treaty arbitration
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
- AMP expenditure, location savings and guarantee fee aspects of transfer pricing
- ANBI's en commerciële activiteiten : wat mag (niet)?
- APA developments
- APA programme introduced in Ireland
- ASEAN-Headquarters in Thailand : Investitionsförderungen und Steueroptimierung
- ATA Directive : some observations regarding formal aspects
- AX and another v Federal Tax Administration and another : Case 2C_1174/2014
- Abgehen von der Schumacker-Doktrin : führt die Rechtssache X, C-283/15, zu einem Paradigmenwechsel? = Departure from the Schumacker doctrine : does the X Case, C-283/15, lead to a paradigm change?
- Abolition of Swiss cantonal auxiliary company and mixed company status - what companies should know
- Abolition of the force of attraction of the fixed establishment?
- Abweichende Bemessungsgrundlagen im Aus- und Inland als Ursache von Niedrigbesteuerung im System der Hinzurechnungsbesteuerung : illustriert anhand von Fallstudien
- Abzug von Verlusten bei Anwendung der DBA-Freistellungsmethode : EuGH, Urteil vom 17. 12. 2015 - Rs. C-388/14, Timac Agro Deutschland GmbH
- Abzugsverbot für "Golden Handshakes" - stillschweigende Erweiterung durch das BMF auf sämtliche Dienstverhältnisse? Abgrenzung des Anwendungsbereichs von Paragr. 20 Abs 1 Z 8 EStG
- Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
- Actual recipient of income : negative developments in arbitration case law
- Acórdão do Tribunal de Justiça da União Europeia (Segunda Secçao) de 2 de outubro de 2014, processo C-446/13, Caso "Fonderie 2A"
- Additional guidance on the attribution of profits to permanent establishments - a welcome development
- Additional support
- Adobe Systems Inc v Assistant Director of Income Tax and another : W.P.(C) Nos 2384/2013, 2385/2013 & 2390/2013
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Advance pricing agreements in China
- Affordable Care Act: premium tax credits and employer penalties
- African transfer pricing controversies of Swiss commodities companies
- After the referendum : divided we stand
- Age of uncertainty
- Aggressive tax planning and tax risk management
- Air France-KLM : the SAFE equivalent for services?
- Airtours Holidays Transport Ltd v HMRC : to whom has a supply been made for VAT purposes?
- Akquisitionen im Verhältnis USA und Deutschland : praktische Probleme und Lösungsansätze
- Aktionsplan zur Bekämpfung des Mehrwertsteuerbetrugs : Schaffung eines endgültigen Mehrwertsteuersystems für den grenzüberschreitenden Handel
- Aktuelle Entwicklungen der Betriebsstättenbesteuerung : Betriebsstätten stehen im Fokus nationaler und internationaler Gesetzgebungsinitiativen
- Aktuelle Entwicklungen zur deutschen umsatzsteuerlichen Organschaft und ihre möglichen Konsequenzen für Österreich = Recent developments in German VAT grouping and their possible consequences for Austria
- Aktuelle OECD-Statistik zu Verständigungsverfahren und Überlegungen zur Weiterentwicklung von Verständigungs- und Schiedsklauseln
- Allocation of income to permanent establishments : the German approach
- Altera Corp v. Commissioner : keeping the IRS at arm's length under Sec. 482 and the Administrative Procedure Act
- Amendments and developments involving Netherlands tax incentives promoting R&D activities
- An evaluation of BEPS Action 5
- An overly ambitious approach to hybrids by the OECD
- An overview of the Supreme Court of Canada
- An overview of the taxation of U.S. investment into Cuba
- Analysis : German regulations on country-by-country reporting
- Anmerkungen zu den Vorgaben für die Hinzurechnungsbesteuerung nach der sog "Anti-BEPS-Richtlinie" : systematische Würdigung der Implikationen für den deutschen Rechtskreis
- Anmerkungen zum Nichtanwendungserlass des BMF v. 30.3.2016 zur Sperrwirkung von Art. 9 OECD-MA gegenüber der Anwendung von Paragr. 1 AStG auf Teilwertabschreibungen von Darlehensforderungen gegen ausländische Tochtergesellschaften
- Anmerkungen zum Treaty-Override-Beschluss des BVerfG
- Anpassung der Ergebnisse von Verrechnungspreisen an die Wertschöpfung : der G20/OECD-Abschlussbericht zu den Massnahmen 8-10 des BEPS-Aktionsplans
- Anrechnung ausländischer Steuern : der "wirtschaftliche Zusammenhang" bei Paragr. 34c Abs. 1 S. 4 EStG
- Anrechnung und Abzug ausländischer Steuern gemäß Paragr. 34c EStG in Missbrauchsfällen : Anmerkungen zum BFH-Urteil v. 2.3.2016 - I R 73/14
- Anrechnungsbegrenzung des Paragr. 34c Abs. 1 Satz 4 EStG - Regelungsreichweite eines fiskalisch motivierten Systembruchs
- Anson and entity classification revisited in light of Brexit : can an LLC constitute a "body corporate"?
- Anti-BEPS measures
- Anti-BEPS measures in forum countries
- Anti-BEPS measures promulgated or proposed by the United States
- Anti-avoidance principles under domestic and EU law
- Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)
- Anti-tax avoidance directive (2016/1164) : new EU policy horizons
- Anwendung des Paragr. 8b Abs. 7 KStG auf Finanzunternehmen aus Drittstaaten
- Anwendungs- und Auslegungsprobleme des DBA Deutschland-Österreich : Fokus Arbeitnehmerbezüge
- Anwendungsfragen bei der länderbezogenen Berichterstattung - Country-by-Country Reporting
- Applying VAT to financial services in China : opportunities for China and lessons for the world?
- Approaches towards the application of tax incentives for cross-border philanthropy
- Ardmore Construction Ltd and another v Revenue and Customs Commissioners : [2015] UKUT 633 (TCC)
- Are monetary donations to foreign foundations taxable in Spain?
- Are the BEPS proposals compatible with EU law? (part 2)
- Are the BEPS proposals compatible with EU law? Part 3
- Are the BEPS proposals compatible with EU law? Part 4
- Are the BEPS proposals compatible with EU law? [part 1]
- Are the EU and U.S. headed for a tax war?
- Are the final BEPS reports on Actions 8-10 effective now?
- Are you experimenting with the R&D tax incentive?
- Around the world in 13 reports
- Arrêt Bookit - Opérations de paiement et de virement : "indispensable" ne signifie pas toujours "spécifique et essentiel" - Une approche restrictive de la Cour de justice
- Art. 10a Wet VPB 1969 en Groupe Steria, waar gaat dit heen?
- Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
- Article 4 of the EU Anti Tax Avoidance Directive in light of the questionable constitutionality
- Assessing the impact of Brexit on Asia
- Assessing the tax impact of Brexit on Asia
- Assessing value creation for transfer pricing
- Assessment methods for intangible assets : unwrapping the Italian patent box to better grasp what is inside and how much it is worth
- Ausgewählte Urteile aus der bundesgerichtlichen Rechtsprechung der Jahre 2012-2015 zur Gewinnbesteuerung juristischer Personen (1. Teil)
- Ausländische Kapitalgesellschaften mit deutschem Immobilienbesitz in der Krise : deutsche Besteuerungskonsequenzen beim Wegfall von Darlehen
- Aussies unconvinced by lawmakers' tough talk on MNEs
- Australia imposes rigorous tax conditions on foreign investors
- Australia's new tax treaty with Germany contains BEPS measures
- Australian federal budget 2016-2017 : part one
- Australian federal budget 2016-2017 : part two
- Austria publishes draft regulation for implementation of transfer pricing documentation law
- Austrian bank secrecy and cross-border exchange of tax information
- Auswirkungen des BEPS-Berichts auf die Ausgestaltung des OECD-MA und deren mögliche Folgen für die österreichische Abkommenspraxis
- Auteursrechten en inkomstenbelastingen : beschouwingen vanuit de auteursrechtpraktijk
- Automatic exchange : OECD CRS implementation
- Automatic exchange of tax information in the European Union - the standard for the future
- Avoiding traps
- BEPS : everything asset managers need to know
- BEPS Action 1 and the digital economy : an unsolvable issue?
- BEPS Action 10 and developing countries : recommendations for mining commodities control
- BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
- BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
- BEPS Action 7 : evaluation of the agency permanent establishment
- BEPS Action 8 : the death of development cost contribution arrangements?
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
- BEPS Aktion Nr. 7 zu Betriebsstätten und die Auswirkungen auf die Betriebsstättengewinnabgrenzung : entsprechende Kommentierung der Betriebsstättengewinnaufteilungsverordnung v. 13.10.2014 und des Entwurfs der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung v. 18.3.2016
- BEPS and indirect tax : an (un)expected interaction
- BEPS and its influence on TP audit processes in Nigeria
- BEPS and the U.K.'s Finance (No. 2) Bill
- BEPS and transfer pricing : what do we do now?
- BEPS comes to Wall Street : how the action items affect the financial services sector
- BEPS en het Europese arm's-lengthbeginsel
- BEPS erreicht die EU : das Anti Tax Avoidance Package der EU-Kommission
- BEPS from a customs perspective
- BEPS in Europa : (Schein-) Harmonisierung der Missbrauchsabwehr durch neue Richtlinie 2016/1164 mit Nebenwirkungen
- BEPS initiative in Colombia : transfer pricing for the modern world
- BEPS is here. Now what?
- BEPS is making everthing transparent
- BEPS und Intangibles oder die Grenzen des Fremdvergleichsgrundsatzes
- BEPS update
- BEPS, EU state aid investigations and LuxLeaks : and what about Luxembourg?
- BEPS, State aid investigations, and U.S. MNE restructurings
- BEPS-Aktionspunkt 10 : Dienstleistungen mit geringer Wertschöpfung : werden diese bald nur noch durch den vereinfachten Ansatz vergütet?
- BEPS-Aktionspunkt 14: die Verbesserung der Streitbeilegungsmechanismen : die "Peer Review Documents" der OECD
- BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
- BEPS: the indirect tax impact
- BFG : Verlust ist bei betrieblichen Fremdwährungskrediten zu halbieren : eine kritische Analyse
- BFG zur Beteiligungsabspaltung und Fremdfinanzierung : Durchbrechung des Finanzierungszusammenhangs bei Abspaltung betriebszugehöriger Kapitalanteile
- BMF-Info zur ertragsteuerlichen Behandlung von Grundstücken - betriebliche AfA
- BPP Holdings Ltd and Others v HMRC : the Court of Appeal emphasis the importance of complying with tribunal time limits
- BREXIT - what's the deal?
- Back to the future? Medtronic and the future of transfer pricing
- Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC
- Base erosion and profit shifting and business restructurings
- Base erosion and profit shifting and developing country tax administrations
- Base erosion and profit shifting and value added tax in the digital economy
- Base erosion, profit shifting and developing countries
- Basic Dutch transfer pricing rules
- Be careful what you wish for
- Belastingarbitrage tussen box 3 en een eigen bv
- Belastingplan 2017 : internationale aspecten
- Belastingverdragen bekeken en vergeleken : vervreemdingswinsten op belangen in onroerendezaakentiteiten
- Belgian Budget 2017 : tax focus
- Belgische Kaiman-Steuer : werden ausländische juristische Konstruktionen zukünftig verboten? = Belgian Cayman Tax : tax transparency for foreign legal structures
- Belgium : case law on the determination of the level of a cyclist's foreign income
- Belgium [tax round-up 2015]
- Benchmarking the profitability of a distribution hub : a critique
- Beneficial ownership : concept, history and perspective
- Beneficial ownership in Italy
- Benefits of Brexit for the U.K. and other countries
- Benficial ownership and derivatives : an analysis of the decision of the Swiss Federal Supreme Court concerning total return swaps (Swiss swaps case)
- Berücksichtigung von Standortvorteilen im Rahmen einer fremdvergleichskonformen Vergütung konzerninterner Transaktionen
- Beschouwingen inzake de Nederlandse implementatie van de verplichte algemene antimisbruikbepaling in de Moeder-dochterrichtlijn
- Beschränkte Steuerpflicht von Teilhabern einer Personengesellschaft : Begriff des Geschäftsbetriebs von Art. 4 Abs. 1 lit. a DBG
- Beschränkung der Firmenwertabschreibung auf unbeschränkt steuerpflichtige Gruppenmitglieder verstösst gegen die Niederlassungsfreiheit = Restriction of goodwill amortization on domestic share deals violates the freedom of establishment
- Beschränkung der Freistellungsmöglichkeiten von Veranstaltungen mit ausländischen Künstlern und Sportlern durch das Steueränderungsgesetz 2015?
- Besitzen Patentboxregime eine Zukunft? Eine beihilferechtliche Untersuchung
- Besteuerung ausländischer Künstler im Inland : der Quellensteuerabzug nach Paragr. 50a EStG
- Besteuerung der Erträge privater Anleger aus schwarzen und intransparenten Investmentfonds : zur Vereinbarkeit mit höherrangigem Recht
- Besteuerung nach Paragr. 6 AStG aufgrund von Art. 13 Abs. 4 OECD-MA ohne aktives Zutun des Steuerpflichtigen? Überblick, Anwendungsbeispiele und offene Fragen
- Besteuerung von Dividenden als Sonderbetriebseinnahmen nach dem DBA Spanien 1966 : BFH, Urteil vom 21. 1. 2016 - I R 49/14
- Besteuerung von Flugpersonal im internationalen Verkehr - quo vadis? : BFH, Urteile vom 20. 5. 2015 - I R 47/14, I R 68/14 und I R 69/14
- Besteuerung von grenzüberschreitend agierenden privaten Militär- und Sicherheitsfirmen : Grundlagen und aktuelle Fragen
- Betaalde activiteiten bij anbi's nog altijd onder vuur
- Betrugsbekämpfung in der Umsatzsteuer und den besonderen Verbrauchsteuern : die unterschiedliche Bedeutung des Bestimmungslandprinzips
- Bewertung von spanischen Immobilien für Zwecke der spanischen Erbschaftsteuer : Wertermittlung, Nachprüfung und Rechtsmittel
- Bewirkt Paragr. 20 Abs. 2 AStG eine Verrechnung ausländischer Betriebsstättenverluste im Inland?
- Beyond Vodafone : the ripple effect
- Beyond polemics : poverty, taxes, and noncompliance
- Bifurcation or integration : the choice of method to tax compound financial instruments
- Big may not know best
- Bilanzierung von Betriebsstätten : ein handels- und steuerrechtlicher Überblick mit einer Anwendung auf die Entstrickung
- Bilateral and multilateral tax audits in Europe : are taxpayers defenseless?
- Bilateral income tax treaty between Brazil and South Africa
- Black-listed jurisdictions as anti-avoidance tool for transfer pricing purposes
- Blockchain technology might solve VAT fraud
- Blue again
- Bookit Ltd v HMRC : the decreasing scope of the VAT exemption for payment for intermediation services
- Brazil's timing of withholding tax collection on international loan interest
- Breaking away
- Breaking bad : what does the first major tax haven leak tell us?
- Brexit - international direct tax implications from a German in- and outbound perspective
- Brexit - signed, sealed, and delivered?
- Brexit : a note from the United States
- Brexit : an opportunity to "reset" the U.K. via a competitive tax policy?
- Brexit : navigating the tax minefield
- Brexit : negotiating to resist the export of EU tax law and policy
- Brexit : options for the U.K
- Brexit : potential VAT consequences for companies doing business with the U.K
- Brexit : the possible impact for Italy
- Brexit : the vote is in
- Brexit : what are the likely VAT implications for financial services?
- Brexit : what does it mean for Ireland?
- Brexit : what would it really mean for tax?
- Brexit = Tax it : de directe fiscale pijn van Brexit
- Brexit and VAT
- Brexit overview of significant corporate tax issues
- Bringing international tax policy into the 21st century
- Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
- Build, buy or outsource : withholding tax reclamation
- Bulgarian tax developments
- Bywater Investments Ltd and others v Commissioner of Taxation, Hua Wang Bank Berhad v Commissioner of Taxation : [2016] HCA 45
- Bywater Investments Ltd and others v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation : [2015] FCAFC 176
- CFC-level hedges of currency risk - a review
- CFE forum 2016 : rebuilding international taxation - how to square the circle?
- CIT : foreign banks and Canada's CFC system
- CIT Group Securities (Canada) Inc v R : 2016 TCC 163
- CJEU : German reinvestment relief breaches freedom of establishment
- CJEU allows use of different tax credit rule for member state and third country
- CJEU finds Greek inheritance tax exemption incompatible with TFEU
- CJEU holds French dividend taxation rules incompatible with EU law
- CJEU rules German restrictions on foreign tax advisers breach EU law
- CJEU says Luxembourg taxation of some pensions violates TFEU
- CJEU says Portuguese taxes on outbound interest violate EU law
- CRS - will it really be "son of FATCA"?
- CRS/DAC, FATCA and the GDPR
- CUB Pty Ltd v Union of India and others : WPC No 6902/2008
- Calling time
- Cameco trial : opening remarks raise fundamental issues in $2.2B case that could transform transfer pricing
- Can BEPS provide a cure to the Kimberley Process blues?
- Can a cost-sharing arrangement prevent a tax shelter label?
- Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
- Canada and BEPS : a progress report
- Canada takes first BEPS steps
- Canada's updated position on LLCs and LLPs
- Canada-U.S. hybrid financing - a Canadian perspective on the U.S. debt-equity regs
- Canadian budget 2016 : an overview
- Canadian case study : nonresident acquires unsevered land
- Canadian tax court allows deductions for investment banking fees in takeover bid
- Canadian taxation of foreign exchange transactions
- Canadian transfer pricing decision in Marzen : points of interest
- Capacity building and resources for tax administrations in Latin America
- Capital gains in a non-resident trust : how they can be taxable in Ireland
- Capital gains issues in the extractive industries
- Case Note : Commissioner of Inland Revenue v MW Diamond : residence and permanent place of abode in New Zealand
- Case Notes : Krishna Moorthy v HMRC
- Case note : High Court denies disclosure of documents exchanged under New Zealand-Republic of Korea tax treaty
- Cash-flow implications when creating partnerships with nonresident alien investors
- Catching the unwary
- Caught you!
- Causality under tax treaties
- Cause and effect
- Centralized and decentralized business models in a post-base erosion and profit shifting world
- Challenges in administering the Nigerian VAT Act
- Challenging prejudice to creditors involving abuse of separate identities in tax matters; a Dutch approach
- Changed HMRC interpretation of the residence articles in 16 double taxation agreements
- Changes in advance pricing agreements
- Changes in the Internationalization Decree regarding PE's of non-resident entities and possible implications on source taxation of "notional income"
- Changes in the distribution of after-tax wealth in the US : has income tax policy increased wealth inequality?
- Changes in transfer pricing regulations
- Changes to advance agreements in Italy
- Changes to the Cyprus "intellectual property box"
- Changing the relationship between tax administrations and taxpayers
- Chatfield & Co Ltd v Commissioner of Inland Revenue : [2015] NZHC 2099
- Chatfield & Co Ltd v Commissioner of Inland Revenue : [2016] NZHC 1234
- Chevron Australia Holdings Pty Ltd v Commissioner of Taxation : [2015] FCA 1092
- China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
- China's new documentation rules : widening the net on transfer pricing disclosure
- China's new value contribution allocation method : not the end of the arm's-length principle
- Chinese tax policy and the promotion of agricultural cooperatives and environmental protection
- Chinese taxation on the move
- Cinderella can go to the ball
- Closing the Brazilian tax gap : public shaming, transparency and mandatory disclosure as means of dealing with tax delinquencies, tax evasion and tax planning
- Code Sec. 385 proposed regulations would vitiate internal cash management operations
- Coercion, persuasion, and tax compliance : the case of large corporate taxpayers
- Collecting taxes across international borders
- Combatting serious tax non-compliance : tax fraud and money laundering
- Coming and going
- Commission initiative to improve dispute settlement mechanisms within the European Union : the EU Arbitration Convention
- Commissioner of Taxation v Seven Network Ltd : [2016] FCAFC 70
- Commodities transfer pricing : revisiting the sixth method in Latin America
- Common interpretation as a method for interpreting double tax conventions in Germany : theoretical foundation and results of empirical research
- Common labor market, attachment and spillovers in a large metropolis
- Company life cycles in database analyses : an approach for the future?
- Comparative tax policy approaches in Australia and New Zealand : instructional guidance for Hong Kong?
- Comparing tax entities in a European perspective - part I : the issue of comparable situations required for being covered by European Union law
- Comparing tax entities in a European perspective : part II
- Compartmentalization in the Netherlands participation exemption : a model for Europe?
- Conflict of source versus residence-based taxation in India with reference to fees for technical service
- Conflicts of qualification and interpretation : how should developing countries react?
- Conserverende aanslag voor pensioen bij emigratie kan eindelijk worden afgeschaft
- Considerations in relying on a CLN as an alternative to the OVDP and SFOP
- Considering the value of manufacturing trade secrets, confidential know-how in 'Medtronic'
- Constitutionality of treaty override
- Constructive unilateralism : U.S. leadership and international taxation
- Consultatiedocument Innovatiebox biedt nog ruimte voor verbetering
- Contemporary issues in construing tax legislation
- Convergence of dividend and capital gains taxation in the European Union from 1990 to 2015
- Cooperative compliance : tax risk management and monitoring
- Copyright law and taxation of software
- Corporate 'tax' governance : a necessary addition to best practices for businesses?
- Corporate Income Tax Act changes
- Corporate income and valued added tax treatment of financial instruments
- Corporate inversion strategies versus anti-inversion Treasury Regulations
- Corporate inversions : rules and strategies
- Corporate tax considerations for U.S.-Canadian cross-border planning
- Corporate tax measures in Canada's 2016 budget
- Corporate tax reform III in light of BEPS
- Cost plus markups for low-value-adding intercompany services
- Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
- Countering harmful tax practices : the feasibility of compulsory and spontaneous exchange of information on tax rulings
- Counting the years
- Countries' aggressive tax treaty planning : Brazil's case
- Country by country, step by step : implementation considerations for country-by-country reporting by U.S. multinationals
- Country-by-Country-Report : System der Übermittlungs- und Mitteilungspflicht = Country-by-country report : system of reporting obligations
- Country-by-country filing requirements in the gap year
- Country-by-country reporting
- Country-by-country reporting : an assessment of its objective and scope
- Country-by-country reporting : another step in global tax transparency
- Country-by-country reporting : filing obligations and first implementation
- Country-by-country reporting : financial accounting convergence as a cautionary tale for BEPS
- Country-by-country reporting : identifying the elephant
- Country-by-country reporting : law in the making
- Country-by-country reporting : navigating the U.S. regulations and emerging global patchwork
- Country-by-country reporting : the Irish perspective
- Country-by-country reporting in Canada and the United States : a comparison
- Country-by-country reporting template published
- Country-by-country reporting: new year, new rules?
- Court ruling on whether the warehouse of an online sales business constitutes a permanent establishment
- Court rulings on dividend stripping and denial of Swiss tax treaty benefits
- Courts hold that notional interest deduction does not require substance
- Covered expatriate subject to U.S. tax
- Cross-border financial transactions and arm's length interest rates : a two-step approach
- Cross-border information - the German approach
- Cross-border rulings : direct and indirect taxation
- Cross-border supplies and Australia's GST
- Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
- Current developments in the corporate taxation of free-float shares - can participation exemption shopping offer a way out?
- Current state of transfer pricing rules in Central America and Dominican Republic
- Customs sanctions harmonization in Europe : why the Commission is taking the wrong approach
- Customs valuation and transfer pricing : ICC proposals
- Customs valuation and transfer pricing : growing disparity
- Cyprus [tax round-up 2015]
- DBA Frankreich : Auswirkungen der Rechtsprechung auf die KonsVerFRAV : BFH, Urteil vom 10. 6. 2015 - I R 79/13
- DBA-Quellenstaatsregeln im Zusammenhang mit Ruhegehaltszahlungen : BFH, Beschluss vom 13. 10. 2015 - I B 68/14
- Das "missglückte" innergemeinschaftliche Dreiecksgeschäft : Fehler vermeiden durch Tax-Health-Checks
- Das Erbrecht und Erbschaftsteuerrecht des US-Bundesstaates Florida : Einblick in das US-amerikanische Rechtssystem
- Das Erbrecht und Erbschaftsteuerrecht in den Niederlanden : Einblick in das niederländische Rechtssystem
- Das EuGH-Urteil Timac Agro : was bleibt von der Rechtsfigur der finalen Verluste übrig?
- Das Verrechnungspreisdokumentationsgesetz
- Das neue Country-by-Country Reporting nach dem Regierungsentwurf des Anti-BEPS-Umsetzungsgesetzes v. 13.7.2016
- Das neue DBA mit Australien : Darstellung der wesentlichen Änderungen
- Das neue DBA-Japan - Erleichterung grenzüberschreitender Investitionen?
- Das neue deutsch-finnische Doppelbesteuerungsabkommen : Darstellung der wichtigsten Änderungen mit Hinweisen dazu
- Das Änderungsprotokoll 2016 zum DBA zwischen Deutschland und den Niederlanden : was lange währt, wird endlich noch besser?
- Data analytics and the tax transparent world
- Datenschutz und internationaler Informationsaustausch
- David Bowie : rock star of tax planning
- De (al dan niet) doorwerking van woonplaatsficties in dubbelbelastingverdagen
- De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel I)
- De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
- De Europese Gedragscodegroep wordt steeds belangrijker in de strijd tegen belastingontwijking : meer openheid en transparantie is geboden
- De Hoge Raad oordeelt over "gelijksoortige" bijzondere regimes in het dubbelbelastingverdrag met Malta
- De Nederlandse en Europese reactie op de Panama Papers
- De Nederlandse fiscale eenheid : een maatje te groot?
- De btw in tijden van crisis, de btw in crisis?
- De crisis voorbij ...???
- De draagwijdte van het beginsel 'In dubio contra fiscum'
- De fiscale discussie in België - Wat drijft de Belgische fiscale wetgever?
- De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief
- De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"
- De invloed van Europa op de fiscaliteit
- De kaaimantaks en de (niet-)toepassing ervan bij "dubbelstructuren"
- De kwalificatie van hybride instrumenten, vanuit een fiscaal, regulatoir en rating perspectief
- De nieuwe antimismatchbepaling in de deelnemingsvrijstelling
- De pseudo-eindheffing over excessieve vertrekvergoedingen in internationaal- en Europeesrechtelijk perspectief
- De switch-over bepaling in het voorstel voor een "Anti-Tax Avoidance"-richtlijn en de verenigbaarheid met het primaire EU-recht
- De techniek en (budgettaire) gevolgen van de verschillende fiscale beleidsinstrumenten in de meergelaagde Belgische personenbelasting
- De unierechtelijke houdbaarheid van de Nederlandse renteaftrekbeperkingen (deel1)
- De vaste inrichting vanuit btw-perspectief : wat na Welmory?
- De verander(en)de omgeving van de belastingadviseur
- De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
- Dealing with international assets in estate planning
- Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
- Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"
- Decomposition of redistributive effects of Japanese personal income tax, 1984-2009
- Decree on submitting transfer pricing data
- Deduction of intra-group charges in Argentina
- Deemed international transactions : a journey towards substance over form
- Defining 'same or connected projects' under the Canada-U.S. income tax treaty