2012
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- "Met de kennis van nu..." : over FII 2 en de toepasselijke verkeersvrijheid in derdelandsituaties (deel I)
- "No discretion should be unconstrained": considering the "care and management" of taxes and the settlement of tax disputes in New Zealand and the UK
- "Open for business, closed for avoidance" : the UK Budget sets out the Governments's plan for recovery
- "Piercing the corporate Veil" in taxation matters : India and international transactions with special reference to the Direct Tax Code 2010
- "Tax fraud or the like" selon l'art. 26 de la CDI de 1996 entre les États-Unis d'Amérique et la Suisse : analyse d'une notion controversée à la lumière de la jurisprudence récente, en prenant en considération le cas de l'utilisation de structures "offshore"
- "Taxes covered" : the OECD Model (2010) versus EU directives
- 'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
- 'Liaison' or 'litigation'? Examining court rulings, new disclosure requirements for Indian liaison offices
- 'Risk' and the OECD discussion drafts on transfer pricing
- 'Shadowlands': the OECD on intangibles
- 'Something must be done ...'
- (Re)shaping fiscal state aid : selected recent cases and their impact
- 11 reasons why FATCA must be repealed
- 1860 : India's first income tax
- 2. Wartungserlass 2011 zu den Lohnsteuerrichtlinien 2002
- 2012 individual income tax reform in Norway
- A Danish perspective on the concept of beneficial ownership
- A Dutch view on allocated funds in trusts and foundations
- A Polish hybrid : the limited joint-stock partnership or LJSP
- A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations
- A bonnie wee tax
- A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
- A comparative analysis of CFC regimes in Latin America
- A comparative perspective of the US controlled foreign corporation rules
- A comparison of United Kingdom and New Zealand withholding tax : growing New Zealand's bond market
- A comparison of tax benefits for new and high-tech companies in the U.S. and China
- A construction consortium as a permanent establishment from an international tax law perspective : inconsistencies and deficiencies in Article 5(3) of the OECD Model and Commentary
- A current regulatory overview of the Chinese derivatives market
- A diamond geezer
- A half-baked idea
- A house divided : over de onwenselijkheid van gedifferentieerde BTW-tarieven
- A long innings
- A look at recent amendments to Cyprus's income tax law
- A new age dawns for indirect tax
- A new covenant
- A new score card in the war on shell companies : do as I say, not as I do?
- A paradigm shift of residence rules
- A perfect storm in the EU VAT : Kittel, R, and MARC
- A primer for tax whistleblowers
- A primer on domestic oil and gas, part I : geological and geophysical costs
- A primer on domestic oil and gas, part II : intangible drilling and development costs
- A qualitative evaluation of income tax designs for the informal economies in Pakistan and Thailand
- A question of attribution problems with the hedging election under TOFA
- A tailor-made approach to fiscal supervision : an evaluation of horizontal monitoring
- A tax perspective on the infrastructure of regulatory language and a principled response
- A tax too far? A review of some of the issues facing international sportsmen and sportswomen with regards to UK taxation
- A two-option compromise for intangibles pricing guidelines
- A vueltas con las reglas interpretación y calificación de los Convenios de Doble Imposición al hilo de una resolución del TEAC sobre híbridos financieros : la reciente reacción de la OCDE frente al arbitraje fiscal internacional
- A whale of a time
- AM 2011-2012 : dual consolidated loss deducted due to SRLY cumulative register - the SRLY rules wag the DCL tail, but should they?
- APAs: the Portuguese perspective
- ASEAN tax law - a culture clash
- Abgeltungssteuern im Konflict mit dem EU-zinsbesteuerungsabkommen? : Abkommen zwischen der Schweiz und Deutschland als Beispiel
- Abgeltungswirkung der Kapitalertragsteuer für beschränkt steuerpflichtige Kapitalgesellschaften bei Investition über Betriebsstätten bzw. Personengesellschaften?
- Abgrenzungsfragen zur Besteuerung von Investmentfondsanteilen
- Abkommen mit Deutschland und Grossbritannien über die Zusammenarbeit im Steuerbereich (1. Teil) : systematische darstellung und Analyse steuerlicher Aspekte
- Abkommen mit Deutschland und Grossbritannien über die Zusammenarbeit im Steuerbereich (2. Teil) : systematische darstellung und Analyse steuerlicher Aspekte
- Abkommensberechtigung, Unternehmensgewinne und Kapitaleinkünfte im neuen DBA NL 2012
- Abkommensrechtliche Ansässigkeit von steuerbefreiten Investmentfonds und anderen steuerbefreiten Rechtsträgern : BFH, Urteil vom 6. 6. 2012 - I R 52/11
- Abkommensrechtliche Qualifikationsprobleme bei Vermietungsgeschäften
- Abkommensrechtliche Sondervergütungsregelungen im Lichte aktueller Rechtsprechung : Personengesellschaften im internationalen Steuerrecht
- Abolition of Guernsey's deemed distribution rules
- Abstaining from a controlled transaction : forgone profits and the arm's-length principle
- Abus fiscal : commentaire autour des deux premières circulaires ministérielles et essai d'approche méthodologique
- Abzugsteuer bei inländischer Beratungstätigkeit als Steuerfalle = Withholding tax for consultancy services as a tax trap
- Achieving innovation and global competitiveness through research and development tax incentives : lessons for Australia from the UK
- Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? - Part 2
- Addressing the tax consequences of UCITS IV cross-border mergers in Europe : extending the Merger Directive as a solution? Part 1
- Advance pricing agreement programme introduced
- Advance pricing agreements : a big step towards certainty in the uncertain world of transfer pricing
- Advance pricing arrangement reform in Australia : was it worth the wait?
- Advocate General opinions on tax autonomy of European regions : from the Basque Country case (1999) to the Gibraltar case (2011)
- Advocate General's opinion on the VAT treatment applicable to portfolio management services
- Advocaten en btw : een onterechte vrijstelling?
- Afkoop van pensioen in eigen beheer : de fiscus op jacht naar oneigenlijke handelingen
- Afnemer in de BTW : wie is het?
- Africa: M&A challenges faced by foreign investors
- Afwaarderen van voorraadvastgoed in crisistijden
- Aircraft leasing industry in Ireland
- Allgemeiner Überblick über die Rückerstattung der eidg. Verrechnungssteuer - Teil 1
- Allgemeiner Überblick über die Rückerstattung der eidg. Verrechnungssteuer : Besondere Fallkonstellationen : Teil 2
- Allocation of taxing rights on income from cross-border (indirect) sale of shares
- Alternative investments tax : navigating the new normal
- Amended Finance Act for 2012 includes significant corporate tax increases
- Amended Italian exit tax provides new opportunities for multinationals
- Amendments to the VAT systems of EU member states on 1 January 2013 [1]
- Amendments to transfer pricing rules in 2012
- America's refusal to 'race to the bottom' : worldwide vs. territorial taxation
- Amtshilfe der Schweiz in Steuersachen : Identifikation durch Schilderung eines Verhaltensmusters?
- An EU perspective on Danish exit tax rules for individual shareholders
- An analysis of Kenya's transfer pricing regime
- An analysis of Panama's income tax treaties
- An analysis of the Supreme Court judgment in the Vodafone case
- An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
- An assessment of the anti-avoidance doctrines in the United States and the European Union
- An evasive topic : theorizing about the hidden economy
- An examination of the likely ECJ response to cross-border loss relief under German tax legislation
- An institutional perspective on fighting obesity via the GST system : a New Zealand case study
- An introduction to the updated UN Model (2011)
- An unsuccessful discovery
- An update on general anti-tax avoidance rules in China
- An update on the Dutch tax transparent fund for joint account
- An update on the concept of beneficial ownership from an Italian perspective
- An update on the protocol to the Switzerland-U.S. income tax treaty
- Analyse attraktiver Holding-Standorte in Europa - Schweiz : Steuerplanung mit Holdinggesellschaften
- Analyse attraktiver Holding-Standorte in Europa - Zypern : Steuerplanung mit Holdinggesellschaften
- Analysing the OECD draft on intangibles
- Analyzing the determinants of profitability, part 2 : evidence from European service companies
- Analyzing the determinants of profitability, part 3 : evidence from European manufacturers
- Andorra's new corporate income tax
- Anmerkungen zur DBA-Politik Österreichs : eine Replik = Remarks on Austrian tax treaty policy : a reply
- Annual review : Belgium
- Annual review : China
- Annual review : EU Joint Transfer Pricing Forum
- Annual review : France
- Annual review : Germany
- Annual review : India
- Annual review : Latin America
- Annual review : OECD
- Annual review : The Netherlands
- Annual review : UK
- Anonymous withholding agreements and FATCA's future
- Anrechnung ausländischer Körperschaftsteuer in der (Dauer-) Warteschleife : was möglich ist und was möglich sein sollte
- Anti-avoidance rules in recent tax treaties
- Anti-inversion regulations severely limit substantial business activities exception, as illustrated with Canada
- Antrag auf Behandlung als unbeschränkt steuerpflichtig nach Paragr. 2 Abs. 3 Satz 1 ErbStG im System des deutschen Internationalen Erbschaftsteuer- und Schenkungsteuerrechts
- Antrag auf Behandlung als unbeschränkt steuerpflichtig nach Paragr. 2 Absatz 3 Satz 1 ErbStG und Besteuerung in anderen Staaten
- Anwendbarkeit der Mutter-Tochter-Richtlinie und der Fusionsrichtlinie auf Gibraltar-Gesellschaften : für eine Erfassung gibraltarischer Gesellschaften
- Applicability of the domestic general anti-avoidance rule to concluded tax treaties
- Application of the doctrine of unjust enrichment to cases of transfer pricing additions involving the import of goods or services and cross-border loans
- Applying the EU Parent-Subsidiary and Merger Directives to Gibraltar companies
- Applying the residual profit split to licensing : an argument for the investment model approach
- Approved alterations
- Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
- Are all VAT refunds taxable?
- Are international double tax treaties binding in Brazil?
- Are tax free indirect disposals of African investments over?
- Argentina's network of tax information exchange agreeements with low tax jurisdictions
- Argentina's treaties and the personal asset tax
- Art. 67q AWR overgangsrechtelijk beschouwd
- Article 17(3) for artistes and sportsmen: much more than an exception
- As India excoriates OECD standards at U.N., OECD-based jurisprudence continues to build
- Ashes to ashes... the Phoenix no longer rises
- Aspekte des geplanten Steuerabkommens Schweiz-Deutschland : Umsetzung als grosse Herausforderung
- Assessment of beneficial ownership in China
- Asset challenges
- Asymmetric treatment of tax losses
- Asymmetrical tax burdens and EU State Aid control
- At the coalface
- Auditing internal transfer prices in multinationals under monopolistic competition
- Auditor's assurance report : a new compliance measure in Denmark
- Ausgabenabzug von Lizenzgebühren beim Steuerabzug nach Paragr. 50a EStG
- Ausgewählte Einzelfragen zu Paragr. 50d Abs. 9 EStG : offene Punkte vor Klärung durch den BFH
- Ausgewählte Probleme der Abgeltungssteuerabkommen : Eingeschränkte Abgeltungswirkung für zukünftige Vermögenserträge
- Ausgewählte internationale Aspekte des neuen Umwandlungssteuererlasses
- Ausgewählte steuerliche Aspekte der Fremdfinanzierung von Akquisitionen
- Auslegung von Art. 27 DBA-Schweiz im Lichte des geänderten OECD-Musterkommentars zu Art. 26 OECD-MA : Möglichkeit von rückwirkenden Gruppenanfragen zur Aufdeckung sogenannter "Abschleicher"
- Australia : tax treatment of derivatives
- Australia to reform its general anti-avoidance regime
- Australia's energy tax reform packages
- Australia's retrospective transfer pricing law changes
- Australia: 2012-13 compliance programme
- Australia: a fundamental re-write of existing rules
- Australia: proposed amendments to transfer pricing rules
- Australia: stage one of transfer pricing reforms legislated
- Australia: stage one reforms released
- Australian reforms
- Austria: tax planning for incoming professional team sports players
- Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen : Ein Überblick zu den empirischen Befunden
- Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act
- Auswirkungen der neuen Grundstücksbesteuerung auf Körperschaften
- Auswirkungen der neuen spanischen Vermögensteuer auf Nichtresidente
- Auswirkungen des EuGH-Urteils in der Rs. National Grid Indus auf die deutsche Entstrickungsbesteuerung
- Auswirkungen des EuGH-Urteils in der Rs. Santander (C-338/11 bis C-347/11)
- Auswirkungen von abweichender Einkünftezurechnung und ausländischer Gruppenbesteuerung auf die Hinzurechnungsbesteuerung
- Avoidance case law in the UK: a circular journey, and s811
- Avoiding double taxation : credit versus exemption - the origins
- Avoiding double taxation without competent authority relief
- BFH zum Vertrauensschutz bei innergermeinschaftlichen Lieferungen = German Federal Fiscal Court on intra-Community supplies and the protection of legitimate expectations
- Back to basics: corporation tax losses
- Bad debt VAT relief claims: all about the money
- Balancing transfer pricing and customs concerns in China
- Bampton Property Group Ltd v King: I plan, you mitigate and he avoids tax
- Bank confidentiality : the victim of post-9/11 and post-financial-crisis legislation?
- Bank taxes in forms and sizes: EC opts for FTT
- Bankbelasting : overbelasting?
- Bankenbelasting
- Barbados as a fiduciary and tax planning platform
- Barbados tax planning structures for Latin America (Mexico, Panama, Venezuela)
- Barbados: the fiduciary & tax platform for China investment in the Caribbean
- Basel III : the regulatory framework
- Be reasonable!
- Bearing the burden of incorrect tax
- Bedrijfsopvolging met preferente aandelen en indirecte aandelenbelangen
- Before being too creative with a partnership, look at the anti-abuse rules
- Begründung einer Betriebsstätte in China? : Lieferung von Anlagenkomponenten und Einsatz von Mitarbeitern
- Behandlung von Streubesitzdividenden und Pensionsfonds nach Denkavit : zum EuGHDivUmsG-Entwurf sowie zu EuGH, Urteil vom 8. 11. 2012 - Rs. C-342/10
- Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
- Belangrijkste knelpunten van de research and development aftrek
- Belarus - Transfer pricing provisions
- Belastingen en mensenrechtenverdragen : kroniek 2007-2011
- Belastingplicht overheidsbedrijven: er leiden meer wegen naar Rome
- Belgische fiscale aspecten van realisatie van winstreserves in een Nederlandse BV door inwoners van België
- Belgium : recent changes in tax legislation
- Belgium : recent tax changes
- Belgium : tax treatment of derivatives
- Belgium: 2012 Tax reforms
- Belgium: changes to new thin cap rules
- Belgium: tax planning for incoming professional team sports players
- Belize's international foundation
- Beneficial ownership
- Beneficial ownership : handle with care
- Beneficial ownership as a treaty anti-avoidance tool?
- Beneficial ownership of Danish deemed dividend distributions
- Beneficial ownership à la Russe : the effect on eurobonds and other business structures
- Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
- Benefit-cost analysis of R&D support programs
- Benefits for collective investment vehicles in the EU
- Berücksichtigung ausländischer Bescheide im Rahmen des Paragr. 174 Abs. 1 AO : BFH zu widerstreitenden Steuerfestsetzungen
- Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria
- Berücksichtigung von Besteuerungseffekten bei der Verrechnungspreisermittlung im Rahmen von Funktionsverlagerungen
- Beschwerde ans Bundesgericht gegen Entscheide des Bundesverwaltungsgerichts auf dem Gebiet der internationalen Rechtshilfe in Strafsachen (Art. 84 BGG) : die materielle Abgrenzung von Amts- und Rechtshilfe am aktuellen Beispiel der strafprozessual unzulässigen amerikanischen "fishing expeditions" ("Gruppenanfragen")
- Beside the seaside
- Best behaviour
- Besteuerung von Beteiligungserträgen gemäss Paragr. 10 Abs. 7 KStG auch bei fehlendem Abzug im Ausland? = can Sec. 10 Para. 7 CITA trigger taxation of dividends which were not deducted from the tax base abroad?
- Beyond 'legal personality': private foundations as 'tax subjects'
- Beyond MAP : alternatives and supplements to the U.S. competent authority process
- Beyond the tax department : transfer pricing 'end to end'
- Bezorgde executeurs
- Big Earn
- Bilanzierung bei Umgründungen : Teil 1: allgemeine Belange zu Umgründungen und Bilanzierung bei der Verschmelzung
- Bilanzierung bei Umgründungen : Teil 2a: Bilanzierung bei der Umwandlung
- Bilanzierung bei Umgründungen : Teil 2b: Bilanzierung bei der Umwandlung
- Bill to increase consumption tax rate - passed
- Binding rulings introduced in Lithuania
- Blowing in the wind : tax incentives for wind energy
- Boston Scientific : Italian supreme court rules on permanent establishments
- Boston Scientific International BV v Italian Revenue Agency : judgment No 3769 / reference 137
- Brand valuation - a transfer pricing essential
- Brand valuation in business practice - part 1
- Brand valuation in business practice part 2
- Brauchen wir eine weitere gesetzliche Regelung von Qualifikationskonflikten? : Paragr. 50d Abs. 1 Satz 11 EStG gemäss Entwurf des JStG 2013
- Brazil's approach to transfer pricing : a viable alternative to the status quo?
- Brazil's controlled foreign company regime in question
- Brazil's new transfer pricing method for commodities
- Brazil's new transfer pricing reform
- Brazil: CFC rules update
- Brazil: cost plus profit margin method an alternative for MNEs?
- Brazil: major changes to transfer pricing legislation
- Brazil: major changes to transfer pricing legislation
- Breaking the deadlock
- Breaking the deadlock - resolving SME and individual tax disputes by ADR
- Bridging Islamic juristic differences in contemporary islamic finance
- Bridging the digital divide - taxation on payments for software, information and digitized goods
- Brussels takes charge in the pensions dossier
- Budget 2012 - the changing tax landscape in India
- Budget proposal to affect gross-up clauses in Canadian loan agreements
- Building incoherence into the law: a review of relief for tax losses in the early twentieth century
- Building your BRICS tax strategy
- Bulgarian courts divided on concept of beneficial ownership
- Business model with central entrepreneur and transfer pricing : a Czech case study
- Business or non-business?
- Business risk and loss defence: a transfer pricing perspective
- Businesses should consider outsourcing VAT compliance
- CFC rules in Portugal : still incompatible with EU law?
- CILFIT criteria for the Acte Clair/Acte Éclairé Doctrine in direct tax cases of the CJEU
- CO2 : tax now, pay later!
- CSARS vs De Beers Consolidated Mines Limited : Supreme Court of Appeal, 1 June 2012, Case No 503/11
- Can anybody hear me? The jurisdiction of the Tax Court of Canada and the Federal Court
- Can management accounting and transfer pricing rules be brought together?
- Canada - US arbitration: too soon to pass judgment
- Canada - recent developments affecting charitable giving in Canada
- Canada : tax treatment of derivatives
- Canada Revenue Agency clarifies position in deciding not to appeal
- Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis
- Canada extends transition period for treaty-reduced nonresident withholding
- Canada unveils significant amendments to thin cap regime
- Canada's Section 116 system for nonresident vendors of taxable Canadian property
- Canada's Supreme Court ruling on Glaxo
- Canada: CA-protect your rights
- Canada: Glaxo prevails over CRA
- Canada: budget
- Canadian 2012 federal budget : tightening the screws
- Canadian cross-border trust structures
- Canadian intangibles, noncompete payments, and allocations of purchase price
- Canadian proposals threaten foreign controlled Canadian companies
- Canadian syndication of U.S. real estate
- Canadian tax reporting obligations : let's be reasonable
- Canadian year-end tax planning deadlines for 2012
- Capital gains and dividends taxation in Kazakhstan : changes for foreign investors
- Capital gains tax resumed
- Cartelizing taxes : understanding the OECD's campaign against "harmful tax competition"
- Cartesio, drie jaar later..
- Case C-398/09, Lady & Kid A/S and others v. Skatteministeriet, Judgment of the Court of Justice (Grand Chamber) of 6 September 2011, nyr
- Casenote - full Federal Court upholds application of anti-avoidance rules to franking credits scheme
- Casenote - rules on source of income
- Cash pooling arrangements - a Romanian tax perspective
- Cassa di Risparmio di Carrara SpA v Tuscany Regional Tax Directorate : No 153 of 2011
- Caveat emptor : capital gains exemptions under the Luxembourg-Mexico income tax treaty
- Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
- Certificates of tax residence - practical aspects relating to payments made by Polish entities to foreign contractors
- Challenges with the option to tax rules
- Challenging the plastic bag levy : Dunnes Stores v the Revenue Commissioners, the Minister for the Environment and the Attorney General
- Challenging the status quo : the case for combined reporting
- Changement de statut en société holding : la réalisation systématique est-elle un sacro-saint principe du droit fiscal suisse ?
- Changes in Indonesia's VAT law
- Changes in Russia's court practice regarding thin capitalization rules
- Changes in Spanish interpretation of the VAT permanent establishment
- Changes to Australia's transfer pricing legislation: implications for taxpayers and treaty partners
- Changes to Danish tax law
- Changes to Italy's net operating loss carryover rules
- Charities and NFPs : tax concessions and reform
- Chile: amendments and modernisation bring transfer pricing changes
- China formally announces its transfer pricing position
- China's transition from turnover taxes to VAT
- China-Taiwan : transfer pricing techniques to resolve government conflicts
- China: defining intangibles
- China: new joint review panel system for major adjustment cases
- China: real estate facing transfer pricing scrutiny
- Chinas Pilotreform zur Umsatzsteuer : Chancen für ausländische Investoren
- Chinese tax that benefits innovative Australian companies
- Chinese taxation of import leasing of aircraft
- Choosing a gateway into Africa: comparison of South Africa's and Mauritius' company regimes
- Circular 21/E : Resolution of international taxation disputes - mutual agreement procedure
- Citizens and taxation in EU : fifty years after the Neumark Report
- Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences
- Cloud computing under double tax treaties : a German perspective
- Code Sec. 7874 Regulations : third time's the charm?
- Collateral challenge to s 177EA determinations: Part 1
- Collective investment vehicles
- Collective investment vehicles - issues in cross border investment
- Come in number 42
- Coming clean
- Comments on the OECD discussion draft on the meaning of 'permanent establishment'
- Commission and Spain v Gibraltar and the United Kingdom : a landmark case on engineered tax regimes
- Commissionaire structure as an agency permanent establishment (PE): low risk for foreign principals constituting a PE in Norway - Dell Products v. Government of Norway, decision of the Norwegian Supreme Court of 2 December 2011
- Commissioner announces overhaul of general anti-avoidance provisions
- Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11
- Commissioner for the South African Revenue Service v Tradehold Ltd : [2012] ZASCA 61
- Commissioner for the South African Revenue Service v Van Kets : case no 13446/2011
- Commissioner issues draft Reportable Tax Positions schedule
- Common Consolidated Corporate Tax Base (CCCTB): an update
- Common consolidated corporate tax base : a problem for all solutions?
- Common issues that affect U.S. purchases and sales of Canadian businesses
- Comparison of Russian transfer pricing rules with OECD Guidelines
- Comparison of the new Russian transfer pricing rules with OECD Guidelines
- Competition for research and development tax incentives in the European Union : how an optimal research and development system should be designed
- Comptroller of Income Tax v AZP : [2012] SGHC 112
- Conference on "Tax aspects of research and development - towards more sustainable development in the European Union"
- Conference report: Research Seminar on State Aid and Tax Measures (Aarhus, Denmark, 27 January 2011)
- Confusing EU VAT invoices from 2013
- Considering the taxation implications of Australia's carbon pricing mechanism
- Consistency : domestic vs. international transfer pricing law
- Consolidated groups of taxpayers : a new concept in Russian tax law
- Constraints on the "partnership" model - what really shapes the relationship between the tax administrator and tax intermediaries in Australasia and the United Kingdom
- Controlled foreign company regime in Turkey and its valuation
- Conventions on the exchange of information in tax matters
- Convergence of Indian accounting standards with IFRS - tax implications
- Conversion of supplies under EU VAT law
- Corporate control : an evolving Canadian concept
- Corporate inversions : a symptom of larger tax system problems
- Corporate loss utilization
- Corporate loss utilization through aggressive tax planning [Austria]
- Corporate loss utilization through aggressive tax planning [Belgium]
- Corporate loss utilization through aggressive tax planning [Denmark]
- Corporate loss utilization through aggressive tax planning [Finland]
- Corporate loss utilization through aggressive tax planning [Greece]
- Corporate loss utilization through aggressive tax planning [Italy]
- Corporate loss utilization through aggressive tax planning [Mexico]
- Corporate loss utilization through aggressive tax planning [Netherlands]
- Corporate loss utilization through aggressive tax planning [Portugal]
- Corporate loss utilization through aggressive tax planning [Spain]
- Corporate loss utilization through aggressive tax planning [Sweden]
- Corporate loss utilization through aggressive tax planning [United Kingdom]
- Corporate loss utilization through aggressive tax planning [United States of America]
- Corporate tax harmonization : key issues for ensuring an efficient implementation of the CCCTB
- Cost sharing arrangements in China : current considerations in calculating payments
- Could VAT techniques be used to implement border carbon adjustments?
- Could a same-country exception help focus FATCA and FBAR?
- Court decision raises tax questions on cross-border restructurings in France
- Court enforces exchange of information request in respect of a non-taxpayer
- Court ruling on de facto control in international transactions
- Credit versus exemption : an evolving constellation of constellations
- Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
- Cross border tax avoidance: applying the 2003 OECD Commentary to pre-2003 treaties
- Cross-border charitable and other pro bono contributions
- Cross-border charitable and other pro bono contributions : the situations in Europe and the US : annual congress of the International Fiscal Association (IFA) 2012 in Boston
- Cross-border inheritance tax in Ireland
- Cross-border merger taxation in Japan
- Cross-border pension issues - what are the tax implications? A German perspective
- Cross-border restructuring and "final losses"
- Cross-country comparisons of corporate income taxes
- Cross-country comparisons of the effects of leverage, intangible assets, and tax havens on corporate income taxes
- Current rules on tax loss utilization
- Cyprus adopts intellectual property rights "box"
- Cyprus: tax planning for incoming professional team sports players
- Czech Supreme Administrative Court : landmark decision on taxation of unrealized foreign exchange rate gains
- Czech Supreme Administrative Court on taxation of employee stock options : Czech Supreme Administrative Court, decision of 30 January 2012, Ref. No. 2 Afs 58/2011-67
- DBA-Türkei - eine Gegenüberstellung des alten und des neuen DBA
- DCL separate unit combination and foreign use rules issues
- DSM Nutritional Products Europe Ltd (formerly Roche Vitamins Europe Ltd) v General State Administration : STS 201/2012, recurso no 1626/2008
- Danish High Court decision on international holding structure
- Danish case law developments on beneficial ownership
- Darkness descends on Danish tax law : Supreme Court Decision in Swiss Re
- Das Global Forum on Transparency and Exchange of Information for Tax Purposes und die weltweite Akzeptanz des steuerlichen Informationsaustauschs - eine Zwischenbilanz
- Das Schifffahrts-DBA mit Hongkong - eine neue Sicht
- Das Schweizer Steuerrecht 2012 aus internationaler Perspektive : aktuelle Entwicklungen in der Schweiz
- Das Steuerabkommen mit der Schweiz = The tax agreement with Switzerland
- Das indische Investitionsrecht - ein Update
- Das neue DBA Deutschland-Luxemburg 2012
- Das neue DBA zwischen Deutschland und den Niederlanden
- Das neue DBA zwischen Liechtenstein und Deutschland : cui bono?
- Das neue DBA-Luxemburg : Bestandsaufnahme und erste Folgerungen für die Beratungspraxis
- Das neue DBA-Zypern aus Sicht der Schiffahrt : ein Überblick
- Das neue Doppelbesteuerungsabkommen Deutschland-Türkei
- Das neue Doppelbesteuerungsabkommen mit Luxemburg
- Das neue Doppelbesteuerungsabkommen mit Mauritius
- Das neue Doppelbesteuerungsabkommen mit Taiwan
- Das neue Doppelbesteuerungsabkommen mit der Türkei
- Das neue Doppelbesteuerungsabkommen zwischen Deutschland und Irland
- Das neue Doppelbesteuerungsabkommen zwischen Deutschland und Taiwan = new tax treaty between Germany and Taiwan
- Das neue EU-Amtshilfegesetz = the new EU administrative cooperation act
- Das neue EU-Vollstreckungsamtshilfegesetz = The new EU Administrative Assistance Act
- Das österreichische Erstattungsverfahren als Gestaltungsoption für die erforderliche Neuregelung der Streubesitzdividendenbesteuerung in Deutschland
- Dauer des Aufenthalts nach der mit Frankreich vereinbarten 183-Tage-Regelung : BFH-Urteil (I R 15/11) zum DBA Frankreich
- Daunting fiscal and political challenges for US international tax reform
- De Curaçaose transparante vennootschap : een civiele en fiscale beschouwing
- De Duitse earningsstrippingmaatregel: een goede optie voor Nederland?
- De Europese stichting en de Nederlandse ANBI : een grens aan de Nederlandse fiscale autonomie?
- De Liechtensteinse Stiftung
- De Schumacker-criteria nader beschouwd
- De belastingplicht van overheidsbedrijven : langzaam op weg naar een onafwendbaar nieuw tijdperk
- De bijkomende heffing: (eindelijk) definitieve teksten en operationeel?
- De buitenlandse commanditaire vennoot en het Belastingplan 2012
- De commissaris en bestuurder in de BTW
- De commissionair, de agent, de discussion draft en de rechter
- De fiscale en sociale behandeling van aandelenopties
- De fiscale flexibiliteit van de BV - nieuwe stijl
- De gevolgen van het arrest-Van Laarhoven
- De grensoverschrijdende omzetting : fiscaal al geregeld?
- De invloed van Art. 1:87 BW (vergoedingsvorderingen tussen echtgenoten) op TBS-resultaat en AB-inkomen
- De nieuwe juridische fusiefaciliteit in de overdrachtsbelasting : het paard achter de wagen gespannen?
- De ondernemerswoning : via de voor- of de achterdeur?
- De onderworpenheidsvereiste uit artikel 4, 1ste lid OESO-Modelverdrag : uiteenlopende interpretaties
- De onlosmakelijke samenhang tussen kosten en belastbare handelingen
- De ontwikkeling van de foutenleer in de afgelopen tien jaren
- De onzakelijke lening in de vennootschapsbelasting
- De opheffing van het bankgeheim in directe belastingen
- De overdracht en omzetting van afgewaardeerde vorderingen in de deelnemingssfeer na de onzakelijkeleningjurisprudentie
- De speudo-eindheffing bij excessieve belonings-bestanden en de relatie tot belastingverdragen
- De strijd tegen schadelijke belastingconcurrentie in de Europese Unie is weer losgebarsten : een tussenbalans
- De vennootschapsbelasting : concurreren of coördineren
- De vergrijpboete : opzet en grove schuld
- De versoepeling van het bankgeheim - deel 1 : internationale aspecten
- De versoepeling van het bankgeheim - deel 2 : het fiscaal bankgeheim in het Belgisch recht
- De voortgaande ontwikkeling van de CCCTB