"Tangenti", fatture false ed indeducibilità del costo
"The warm, the cold and the dead hand": proposals for a new inheritance and gift tax act
"Tonnage tax" : a new beginning?
'How do you want to play - honest?' : research into motivations for taxpayer compliance
A French perspective on tax havens and bank secrecy: is the future a transparent one?
A comment on "AMID: the wrong bridge or a bridge too far?"
A competitive environment for European shipping
A deemed realization approach is superior to carryover basis (and avoids most of the problems of the estate and gift tax)
A dissenting view on the proper application of par. 482 to a distributor's commission income
A framework for evaluating the Commission's tax proposals for occupational pensions in the European Union
A guide to European holding companies - Part 2: Belgium, the Netherlands, and Spain
A guide to European holding companies - Part 3: United Kingdom
A guide to Quebec corporate tax incentives
A guide to the new corporate tax shelter regulations
A location for international holding companies?
A platform for international e-commerce tax rules [part 1]
A platform for international e-commerce tax rules: part 2
A tale of two taxes : the interaction between treaty and unilateral relief
AMID: the wrong bridge or a bridge too far? : an analysis of a recent decision of the European Court of Justice
APAs and ATRs in the Netherlands: where to submit your request?
Aanknopingspunten en eerlijke belastingheffing
Aanmerkelijkbelang-aspecten van het nieuwe verdrag met België
Aanmerkelijkbelangverlies in Wet inkomstenbelasting 2001
Abbey National - VAT on costs when transferring a totality of assets
Accumulation trusts and double tax conventions
Administratieve lasten en naleving van fiscale regelgeving door ondernemingen
Administrative tax penalties
Advance pricing arrangements
Advance rulings in the United States
Advance tax rulings
After Bellinz and Ralph : a new focus for decision-making in the Australian tax system
Aftrek hypotheekrente : de buitenlandse eerste eigen woning getoetst aan het EG-verdrag
Aftrekbaarheid van kosten van werknemersopties
Agevolazioni fiscali e "libertà fondamentali" : i criteri di collegamento all'imposizione nella giurisprudenza comunitaria
Allocating E&P and foreign income taxes in a spinoff under proposed section 367(b) regulations
Alternative risk transfer - risk securitization
Amendments to Denmark's holding company, CFC and captive insurance company regimes
Amendments to Latvia's VAT Act and regulations
An analysis of the 'expectations gap' between UK VAT advisors and tax officers
An analysis of the agreement between the Netherlands and Taiwan on the avoidance of double taxation
An analysis of the new tax treaty between Belgium and the Netherlands
An overview of Mongolian income taxation
An overview of the state aids regime
An overview of transfer pricing legislation
Analysis of Norway's VAT reform
Analysis of the agreement on the statute for a European company
Announcement and report concerning advance pricing agreements : a comment
Anti-competitive tax breaks: how to attack them under the state aid rules
Appendix 1 : Procedure for dealing with requests for advance certainty in respect of transfer prices in cross-border transactions (advance pricing agreements)
Appendix 2 : Procedure for dealing with requests for advance certainty in the form of an advance tax ruling (ATR)
Appendix 3 : Entities providing intra-group financial services without a real economic presence in the Netherlands : no advance certainty, exchange of information and limited opportunities for crediting withholding tax
Appendix 4 : transfer prices, the application of the arm's length principle and the OECD transfer pricing guidelines for multinational enterprises and tax administrations (OECD guidelines)
Appendix 5 : advance certainty; good faith between treaty partners
Application of Article 13(B) of the Sixth Directive to data service companies : recent national responses to Sparekassernes Datacenter (SDC) v. Skatteministeriet (ECJ) [1997] ECR 3041
Application of OECD tax haven criteria to Member States shows potential danger to U.S. sovereignty
Application of exemption-with-progression method: preliminary ruling requested from ECJ
Arbitration in International tax matters : some structural issues
Arbitration procedures in tax treaty and community law : a study from an Italian perspective
Are French thin capitalization rules compatible with OECD Model Convention?
Argentina's tax treaty network and the distinctive features of its treaties
Arm's length - how long?
Arm's length adjustment of premiums paid to captive insurance company upheld : decision of the Supreme Court of 11 October 2001
Attributing profits to a PE : a US perspective
Auflösung von ausländischen Betriebsstätten: Steuerfolgen nach Doppelbesteuerungsabkommen und "Betriebsstätten-Verwaltungsgrundsätzen" unter Berücksichtigung von Bankstrukturen
Ausländische Betriebsstättenverluste im Lichte der Vorgaben des EU-Rechts
Ausländische Einkünfte durch Installation eines Rechners im Ausland : Schleswig-Holsteinisches Finanzgericht, Urteil vom 6. September 2001 II 1224/97 - Rev. eingelegt (Az. des BFH : I R 86/01)
Australia : allocation of profits to permanent establishments
Australia's policy on entity taxation
Availability of treaty benefits for payments to hybrid entities
Avdragsrätt för ingåenda moms trots koppling till viss skattefri omsättning?
Avgränsning av saken i skatteprocessen - en praxisgenomgång
BTW bij financiering door huurder
BTW en beursgang
Baksteen arrest en inhaal
Banking secrecy, tax investigations and the European Convention on Mutual Assistance in Criminal Matters
Bedrijfsovernames en -reorganisaties in fiscaal perspectief
Belasting- en premieheffing over loon van derden: verdere duidelijkheid
Belastingneutraliteit en grensoverschrijdende dienstverlening in Europa
Beleidsvoornemens over transfer pricing in Nederland
Belgian transfer pricing principles and (temporarily?) tax-favored regimes
Belgium's holding company regime - the dividends-received deduction and capital gains exemption for shares
Beneficial ownership and the OECD Model
Benuttings-/bedrijfswaarde in de Wet waardering onroerende zaken geconcretiseerd
Berücksichtigungsverbot abkommensrechtlich "befreiter" Betriebsstättenverluste? : Analyse der BFH-Rechtsprechung unter Berücksichtigung von Verfassungs- und Europarecht nach AMID
Beskattning av "danska holdingbolag" - dansk internationell skatterätt i svensk jämförelse
Besluit waardering pensioenverplichtingen; mist ..
Bespiegelingen over de vennootschapsbelasting, mede in Europees perspectief
Besteuerung ausländischer Unternehmer in Libyen
Besteuerung von Stiftungen in der Schweiz und in Liechtenstein
Betalning av misstag - civilrätt och skatterätt
Betriebsstättenfragen nach Steuersenkungsgesetz und Betriebsstättenerlass
Betriebsstättenverluste in der Europäischen Union
Bevisproblematik rörande förmåner från fåmansföretag
Boekhouden FOR-beginners
Boekhoudkundig-fiscale analyse van de ESOP-kost en de hedging-technieken
Boekhoudkundig-fiscale analyse van de ESOP-kost en de hedging-technieken
Box 2 in het jaar 2001 AD
Boxoverstijgende beschouwingen Wet inkomstenbelasting 2001
Buchführung für inländische Betriebsstätten im Ausland
Burden of proof in tax cases : valuation and ranges
Business connection and permanent establishment
Buy-in and buy-out requirements present unusual and difficult issues for cost sharing agreements
Buy-in, buy-out requirements present unusual difficulties for cost-sharing agreements
CFC legislation : recent changes to the acceptable distribution policy exemption
CFC legislation and European Community law
CFC legislation e Convenzioni bilaterali : alcune riflessioni sulla sentenza della Corte d'Appello di Parigi
CFC restructuring and disposition :how international provisions alter the general rules
Can CFC regimes save the tax base, IFA panel asks
Can governments influence investment decisions through the active use of the tax administration?
Can information exchange be effective in taxing cross-border income flows ?
Capital gains : an insoluble problem for taxation ?
Carrouselfraude en BTW -aansprakelijkheid
Casting light on investment funds and fiscal secrecy
Caution with tax investigations?
Challenges in integrating tax and social security administration in Australia
Changes to the taxation of financial instruments
Characterization of e-commerce revenue - the final OECD Report revealed
Characterizing the "new" transfers of intellectual property
Charges et dépenses professionnelles déductibles pour le calcul de l'impôt des sociétés : dépenses afférentes à une activité étrangère à l'objet social statutaire
China's underground economy : loss of tax revenue and tax countermeasures
Circulaire van 7 juli 2000 : de Belgische administratieve interpretatie van het Arbitrageverdrag
Clicks vs. Bricks : the interaction between the OECD PE concept and web sites
Commissionaire arrangements : China
Commissionaire arrangements : Indonesia
Commissionaire arrangements : Japan
Commissionaire arrangements : Taiwan
Commissionaire arrangements : Thailand
Commissioner's big black dog ten years on - a practical update on Part IVA
Companies and tax administration in France : an original application of the theory of agency
Company taxation update
Comparative treatment of intellectual property
Compliance costs of tax dispute resolution in Australia : an exploratory study
Complicaties rond panden in gesplitst gebruik in de Wet inkomstenbelasting 2001
Concernproblematiek : belastbaarheid van kostendoorberekeningen
Conserverende aanslag bij emigratie van een AB-houder
Constitutionality of agricultural income tax
Consumption tax planning for electronic commerce
Consumption tax proposals in an international setting
Contribution à l'examen des critères relatifs à la domiciliation fiscale des personnes physiques
Controlled foreign companies (CFC)-Gesetzgebung - Übersicht über die Rechtslage in den EU-Mitgliedstaaten
Convention France-Estonie: le texte de la convention du 28 octobre 1997, entrée en vigueur le 1er mai 2001
Convention France-Lettonie: le texte de la convention du 14 avril 1997, entrée en vigueur le 1er mai 2001
Convention France-Lituanie: le texte de la convention du 7 juillet 1997, entrée en vigueur le 1er mai 2001
Convention du 8-1-1963 en matière d'impôts sur les successions
Corporate income tax coordination - current practitioner opinions
Corporate income tax law
Corporate taxation : some reflections from a Swedish perspective
Corporate taxation in Europe - paths to a solution
Cost contribution agreements : Canada
Cost contribution arrangements : Australia
Cost contribution arrangements : Belgium
Cost contribution arrangements : Denmark
Cost contribution arrangements : France
Cost contribution arrangements : Germany
Cost contribution arrangements : Hungary
Cost contribution arrangements : Luxembourg
Cost contribution arrangements : Netherlands
Cost contribution arrangements : Portugal
Cost contribution arrangements : South Africa
Cost contribution arrangements : Spain
Cost contribution arrangements : United Kingdom
Cost sharing arrangements : United States
Cost-sharing agreements: "Pandora's box" or the buy-in, buy-out challenge?
Countries in which there is little or no reference in domestic tax cases to the ECHR
Court of Appeals confirms incompatibility of CFC rules with tax treaties
Cross-border valuation for income tax, customs duties and VAT
Current European tax issues
Current issues under European Community law on cross-border dividends
Current issues under the Canada-United States income tax treaty - a ten-year perspective
Current taxation issues arising out of capital management strategies
Customers, branding, mottoes and the New Zealand Inland Revenue Department
Das Konzept des Nutzungsberechtigten aus abkommensrechtlicher Sicht
De "partiële splitsing" belastingvrij
De (on)verenigbaarheid van art. 13b en 13ba Wet Vpb. 1969 met het EG-verdrag
De 30%-bewijsregel toe aan een fundamentele heroverweging
De 30%-regeling
De Hoge Raad op een drielandenpunt
De Zestiende standaardvoorwaarde herzien
De alimentatielijfrente: meer dan een fiscaal doekje voor het bloeden?
De arbeidsinkomsten onder het conceptverdrag met België
De bedrijfsfusie: een ondergeschoven kindje?
De besloten cv onder vuur
De boekwaarde-eis in de herinvesteringsreserve
De commanditaire vennootschap: met of zonder toestemming, maar van wie?
De fiscale behandeling van "communicerende vaten"
De gevolgen van onzakelijk handelen in 2001
De huidige afschrijving BPM kan de schroothoop op
De inzageverplichting ter discussie: een voorstel tot verbetering van een gebrekkige rechtsgang
De loonbelasting over vergoedingen en verstrekkingen vanaf 2001
De medegerechtigde en zijn verliezen
De nieuwe regelingen inzake afgewaardeerde vorderingen en handel in verliesvennootschappen
De onderzoekstermijn en de buitengewone aanslagtermijn in de directe belastingen : wanneer verlengd met twee jaar?
De ontwikkeling van de Nederlands Antilliaanse deelnemingsvrijstelling
De opmars van het zakelijkheidscriterium
De relatie van de Koninkrijksregeling t.o.v. het Nederlands belastingrecht
De server als vaste inrichting en het herziene commentaar op artikel 5 van het OECD-Modelverdrag
De stiefmoederlijke behandeling van de vergoeding van kosten van een fiscaal bezwaar
De surtax : het hoekje om door een (E)U-bocht
De te codificeren Zeventiende standaardvoorwaarde; een kritische noot
De toekomstige positie van grenswerknemers
De transfer pricing aspecten van e-business
De uitdelingsheffing : hinken op twee gedachten zonder aangepast schoeisel
De vaste inrichtingsproblematiek in de e-business-omgeving
De voorgestelde wijzigingen van de Successiewet 1956
De voorlopige voorziening in het belastingrecht : kan het lelijke eendje nog een mooie zwaan worden?
Defining foreign base company income: the exclusions, deductions, and limitations
Demerger and partial disposal of businesses: status in Belgian law
Der Datenzugriff durch die Finanzverwaltung : Anmerkungen aus der Sicht der Betriebsprüfungspraxis
Deutsche Quellensteuer auf Bauleistungen - Gesetz zur Eindämmung illegaler Betätigung im Baugewerbe
Developing a tax compliance strategy for revenue services
Developing countries and the removal of Article 14 from the OECD Model
Developments in taxation of mutual funds
Did the ECJ's decision in Saint-Gobain change international tax law?
Die Bedeutung des Begriffs "Personengesellschaft" in Art. 10 Abs. 2 lt. a OECD-MA
Die Bedeutung von Diskriminierungsverboten für die Lösung von Zurechnungskonflikten bei Personengesellschaften
Die Betriebsstättenbegründung im E-Commerce
Die Entscheidungen des BFH und der FG zum Begriff der Betriebsstätte
Die Hinzurechnungsbesteuerung des deutschen Aussensteuergesetzes nach der Unternehmenssteuerreform
Die Rechtssache AMID und ihre Auswirkungen auf den grenzüberschreitenden Verlustausgleich
Die Reform des deutschen Stiftungssteuerrechts
Die Sozialversicherungsbeiträge des österreichischen Grenzgängers
Die Zurechnung und Aufteilung der Einkünfte aus E-Commerce
Die Zwischenbesteuerung bei Privatstiftungen mit ausländischen Begünstigten = The interim taxation of private foundations with favorable taxation abroad
Die beschränkte Einkommensteuerpflicht
Die deutsche Besteuerung von Stock Options nach der jüngsten BFH-Rechtsprechung
Die konzerninterne Entsendung von ausländischen Arbeitnehmern nach Deutschland: im Blickpunkt: Arbeits- uns sozialversicherungsrechtliche Fragen
Die neuen Telekommunikations-Anleihen und ihre steuerrechtlichen Besonderheiten : Step-up-Coupon-Bonds
Direct tax acts : finance act 2001
Discussion draft on attributing profits to permanent establishments
Dividend flows : treaty rules or the Parent-Subsidiary Directive? The Italy-France experience
Dividend flows : treaty rules or the Parent-Subsidiary Directive? The Italy-UK experience
Dividend stripping
Dividend, rente en vermogenswinst in het nieuwe belastingverdrag met België
Division of taxation powers between the centre and states
Do we need an international tax organization?
Does more sophisticated mean better? A critique of alternative approaches to sourcing the interest expense of U.S. multinationals
Doorfacturatie van kosten: B.T.W.-gevolgen
Doppelbesteuerungsabkommen mit Nepal
Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG
Double income taxation as a response to tax competition in the EU
E-business taxation - an evolving policy exercise
E-commerce leidt meestal niet tot een vaste inrichting
EC fudges the pension issue
EC tax law in the case law of the Swedish supreme administrative court
EG-rättsliga aspekter på avdragsrätt för moms på fastighetsmäklartjänster
ETVE: the Spanish holding entity
EU Commission study on company taxation and the internal market considers comprehensive company tax reform
EU Directive on the taxation of savings income
Een Europeesrechtelijke inleners- of ketenaansprakelijkheid
Een deelneming kost meer dan u denkt!
Een nieuw belastingverdrag tussen Nederland en België
Een proportioneel inkomstenbelastingtarief in de 21ste eeuw
Effectiveness of the arm's-length principle in the age of e-commerce
Einkünfte von Künstlern aus der Überlassung von Namens- und Bildrechten
Einschränkung des Paragr. 3c Absatz 1 und des Paragr. 9 EStG durch Doppelbesteuerungsrecht - Zuordnung von Aufwendungen zu in- bzw. ausländischen Einnahmen bei Auslandsentsendungen
Electronic Commerce und Quellenbesteuerung
Electronic commerce : erosion of tax base and challenges to the international tax authorities
Electronic commerce transformation - an unprecedented tax planning opportunity
Employee stock options and working abroad - a Finnish perspective
En de werknemer, hij spaarde voort.....!?
En första anpassning av svenska skatteregler till EG-fördraget
Ende des negativen Progressionsvorbehaltes bei der KöSt?
Enige internationale aspecten van het gewijzigde wetsvoorstel herziening regime fiscale eenheid
Enige kritische opmerkingen bij de gecodificeerde 30%-regeling
Enkele observaties inzake het Verdrag Nederland-België (2001)
Entitlement to charge the customer higher VAT resulting from an assessment
Erste Anmerkungen zu den Reformvorschlägen im Bereich des Aussensteuerrechts
Ersättningslagen - Vad är det som skall ersättas?
Essai sur la déduction des moins-values sur actions en cas de partage total de l'avoir social (Art. 198 (7) C.I.R. 1992)
Estimating and alleviating the goods and services tax compliance cost burden upon small business
European Court of Justice 14 December 2000, C-141/99
European requirements and VAT in Bulgaria
European tax law influences the new tax treaty
European transfer pricing : steering a way through
Europese spaarrichtlijn werpt schaduw vooruit
Evenredig en rechtvaardig
Exchange of information in Singapore's tax treaties
Exchangeble shares - a valuable tool for cross-border takeovers
Exemption or credit of tax : what is Sweden's preference ?
F-skattsedel eller inte F-skattsedel - så blev det!
Facing the challenges of electronic commerce (direct taxation)
Facing the challenges of electronic commerce (indirect taxation)
Federal Tax Court creates safe platform for group name and logo licences
Final controlled foreign companies legislation enacted
Finale kwijting
Finance bill 2000 : statutes 1-182
Financial derivatives and their taxation
Financial markets and tax competition
Finland's imputation system under the pressure of globalization
First comprehensive "remedial" review of New Zealand's goods and services tax
First impressions from the United Kingdom of the new United Kingdom-United States tax treaty
Fiscal interest and taxpayers' rights
Fiscale aspecten van earn-out-contracten en balansgaranties
Fiscale behandeling pensioenverplichtingen in de winstsfeer
Fiscale beleidsnotities 2002
Fiscale constructies met stichtingen in het kader van ontwikkelingshulp
Fiscale eenheid: de overnameholding en gefinancierde kapitaalstorting in nieuw perspectief
Fiscale eenheid; verbindendheid voorwaarden en het nieuwe regime
Fiscale kunsten : belastingheffing over kunst in de Wet inkomstenbelasting 2001
Fiscale staatssteun : recente ontwikkelingen
Forderungszessionen und DBA-Auswirkungen
Foreign acquisition of a U.S. target group and subsequent restructuring
Foreign share exchanges and foreign spinoffs
Foreign tax credit modifications
Forslag til skattelove 1999/2000 : L19 - L289
Forslag til skattelove 1999/2000 : L2 - L123
Forslag til skattelove 2000/2001
Fractional taxation of multi-state income of EU resident individuals : a proposal
France and Russia reach agreement on interpretation of tax treaty
French CFC rules held incompatible with OECD Model Tax Convention
French investors' income tax position in a multinational private equity fund
Fåmansföretag och utländska kapitalförsäkringar
Förhandsbeskeds och skattedomars begriplighet
Förslag om slopad kapitalvinstbeskattning av näringsbetingade aktier
Förslaget om ny CFC-lagstiftning och det svenska skatteavtalsnätet - SOU 2001:11
GST planning for electronic commerce
GST planning for electronic commerce
General report : avoidance of multiple inheritance taxation within Europe
German Tax Reduction Act 2000
German tax considerations in structuring cross-border share-for-share acquisitions
Gevolgen Eerste Evaluatiewet Awb voor het fiscaal procesrecht
Giving criminal law advice to the tax client
Global equity plans
Global stock options: how a widely embraced incentive becomes a nightmare
Global tax minimisation strategies : Malaysia
Globaliseringens effekter på skatterna och på beskattningsverksamheten
Globalization, tax rules and national sovereignty
Goodwillbilanzierung nach SFAS 142
Grensoverschrijdingen bij een aanmerkelijk belang
Group finance facility
Gränsdragningen mellan skatt och avgift inom Kemikalieinspektionens verksamhetsområde
Guidance on the extraterritorial income exclusion
HR 28 February 2001, nr. 35.557 : the Supreme Court of the Netherlands reaches a questionable decision in a triangular dividend withholding tax case
Handel med värdepapper - ett problem för ideella föreningar och stiftelser
Harmful tax practice
Harmonisatie of coördinatie van directe belastingen : gevangenen van het spanningsveld intergouvernementeel versus supranationaal
Harmonizing VAT in the EU : the Commission's new strategy
Head office : permanent establishment profit allocation
Heffing van vennootschapsbelasting bij grote winstuitdelingen (surtax)
Heffingskortingen in de Wet inkomstenbelasting 2001
Hemlandsbeskattning för europeiska koncerner
Herziening regime fiscale eenheid in de vennootschapsbelasting
Het Duitse holdingregime en zijn eigenaardigheden
Het dividend- en interestartikel vanuit het Belgisch perspectief belicht
Het nieuwe passivabesluit van de staatssecretaris
Het piramidespel: over toppen en floppen in de inkomstenbelasting
Het regime fiscale eenheid op Aruba
Het wetsvoorstel "herziening fiscale-eenheidsregime" herzien: een nieuwe start
Het wettelijk verschoningsrecht in belastingzaken
Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain
Hinzurechnungsbesteuerung und Europäisches Gemeinschaftsrecht
Hoechst decision : interest as compensation for discriminatory tax charge
Holding companies: choosing the right location in Europe
Holding company regime amendments
Home-state restrictions on the freedom of establishment in a Swedish income tax law perspective
Hoofdkantoorkosten
How is EC legislation made?
How nice was Nice to European taxation?
Human rights and tax
ICC proposes arbitration in international tax matters
Il nuovissimo codice tributario : annotato per articolo
Il principio di non-discriminazione nel diritto internazionale tributario
Impact of the 2001 Dutch tax reform on the taxation of private savings and investment both of Dutch residents and of non-residents
Impact on Swiss tax law of the non-discrimination requirement in the EC-Swiss bilateral agreements
Implementation of the Person Liable for Payment Directive (2000/65/EC) : what's going on in the Member States?
Implications of e-commerce for source taxation and in particular for the paradigms of permanent establishment and arm's length profit attribution
Imposizione tributaria e sede del soggetto nel diritto comunitario
Improving policy for the taxation of expatriate employees in Australia
Improving the avenues for providing taxpayer certainty and redress : the Commonwealth Ombudsman's view
Impôt sur le revenu global: personnes passibles et imposables
Income tax and VAT amendments
Income tax discrimination against international commerce
Income tax in Indonesia
Income taxation of electronic commerce and other cross-border business coordinated by the OECD also involves the European Community
Increased attention may yield progress on maquiladora tax issues
Indirect taxes under Bulgarian legislation
Inflation adjustments affecting individual taxpayers in 2002 : analysis and commentary
Inkomstenbelasting in de Europese Unie
Instrumentalisme en internationaal belastingrecht
Instruments financiers hybrides: quelques considerations comptables et fiscales
International aspects of the 2001 Income Tax Act
International aspects of value added taxes : lessons for developing countries
International income - the last remaining tax issue triggered by international business
International joint ventures : basic tax goals and structures
International joint ventures : basic tax goals and structures
International joint ventures : selected practical considerations
International tax issues in a rapidly changing world
International taxation in Sub-Saharan Africa
Internationale Handelskammer fordert Schiedsverfahren in Steuersachen
Internationella skatteregler i ljuset av elektroniska fenomen
Internet knowledge exchange - sharing best practice in tax administration
Interpretation of tax treaties : two recent Danish court decisions
Interpretative mutual agreements from a Norwegian perspective : the Heerema case of 1992 revisited
Interpreting tax treaties - a Canadian perspective
Introduction of mark-to-market approach for derivatives
Is a hotel building "plant"?
Issues low-tax regimes should raise when negotiating with the OECD
Italian CFC rules and subpart F compared
Italy : new CFC legislation
Janus with two faces, or the many faces of taxation
Japan's income tax system - lessons for Australia
Jurisdictional criteria and new Member States
Just how criminal is avoidance in Italy?
Juste valeur et principe de réalisation en droits comptable et fiscal belges
Kapitaalverzekeringen in een "passend nieuw jasje"?
Keuzen voor de belastingrechtspraak
Key issues and options in international taxation : taxation in an interdependent world
Komende wetgeving in de vennootschapsbelasting
L'agrément fiscal: instrument d'intervention économique ou de securite juridique?
L'article 209b du CGI est-il soluble dans le droit fiscal international? (à propos de l'arrêt CAA Paris, 30 janv. 2001, no. 96-1408, SA Schneider)
L'article 7 de la convention franco-suisse fait obstacle à l'imposition en France des bénéfices d'une société suisse sur la base de l'article 209B du CGI
La direttiva "madre-figlia" e la disciplina attuativa come complesso normativo unitario e sistematico : i criteri interpretativi
La situation financière des entreprises en Belgique: ratios clés et indicateurs de risque 1990-1998
Landmark Federal Tax Court decision : no transfer pricing documentation requirements under tax law
Law of capital acquisitions tax : finance act 2001
Le "stock option" tra vecchio e nuovo regime
Le commerce électronique international et la qualification des revenus
Le droit au sursis de paiement ne peut être restreint par les mesures de recouvrement prises par le comptable avant la demande de sursis
Le juge est habilité à ramener l'intérêt de retard au taux de l'intérêt légal
Le régime des stock-options dans les relations transfrontalières : première partie
Lebanon's investment climate : privatization and measures aimed at encouraging FDI
Legislative changes following the Saint-Gobain decision
Leidt uitstel van pensioen tot bovenmatigheid?
Les frais de logement dans le contexte de la mobilité (internationale ) des travailleurs
Leyes tributarias : legislación básica
Linking FDI with investment incentives?
Looking back : a decade of Parent Subsidiary Directive - the case of Belgium
Loss, tax, tax losses and lost tax
M & A taxation
M & A taxation
M & A taxation
Macniven v Westmoreland Investments Ltd : the role in New Zealand of fiscal nullity
Making sense of U.S. international taxation : six steps toward simplification
Management of excess cash/treasury functions : China
Management of excess cash/treasury functions : Hong Kong
Management of excess cash/treasury functions : India
Management of excess cash/treasury functions : Malaysia
Management of excess cash/treasury functions : Philippines
Management of excess cash/treasury functions : Singapore
Management of excess cash/treasury functions : Taiwan
Management of excess cash/treasury functions : Thailand
Managementleistungen zwischen Stammhaus und Betriebsstätte - Höhe der Weiterverrechnung
Managing taxation compliance : the evolution of the Australian Taxation Office compliance model
Maquiladoras : US and Mexican implications
Maritime fiscal policy in the European Union : the prospects in Italy also in the light of the enabling law for the reform of the taxation system
Marketing contributions and other forms of contributions between Swedish and foreign group companies
Measuring the value of R&D tax treatment in OECD countries
Methoden zur Messung und zum Vergleich von Internationalen Steuerbelastungen
Mexico lags in implementing mutual agreements on maquiladora taxation
Mexico's inflation adjustments on monetary assets and liabilities
Mineral taxation around the world : trends and issues
Minimum alternative tax in India
Modelling the impact of European taxation on the UK small company sector
Moving away from global taxation: dual income tax and other forms of taxation
Multinational corporate joint ventures and partnerships : Canadian tax implications
Municipal finance in Nepal
National reports : Finland
National reports : France
National reports : Germany
National reports : Luxembourg
National reports : Norway
National reports : Portugal
National reports : Sweden
National reports : United Kingdom
Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries
Neuerungen bei der zwischenstaatlichen Verlustverwertung
Neuerungen für Gesellschafter-Dienstnehmer liechtensteinischer Kapitalgesellschaften
Neueste Rechtsprechung des BFH zur Besteuerung von Arbeitnehmer-Aktienoptionen - sind damit die steuerlichen Fragen beantwortet? : ein Kommentar zu den Urteilen des BFH vom 24.1.2001 und vom 20.6.2001
Neun und noch viel mehr Gründe gegen ein österreichisches Aussensteuergesetz
New Dutch corporate tax legislation
New Dutch corporate tax legislation: part II
New German regulations on access to digital data during tax audits have transfer pricing consequences
New Portuguese tax law : company mergers, de-mergers and amalgamations
New Portuguese tax regime fills gaps in securitization framework
New Russian VAT rules : overview of main changes
New Russian VAT rules : overview of main changes : clarification
New Section 367(b) proposed regs : Part 1 : has Treasury's fear of tax-attribute trafficking resulted in compliance-proof rules?
New Section 367(b) proposed regs : Part 2 : replacing obsolete E&P rules for Section 355 transactions but inappropriately taxing previously tax-free transactions
New Swedish tax rules for foreign experts
New U.S. tax act - dramatic consequences for estate, gift, GST regime in the foreign context
New advance rulings regime
New and improved : advance pricing agreements
New opportunities created by the extraterritorial income exclusion
New rules on the resale minus method
New ruling policy regarding companies that provide intra-group financial services
New tax regime for expatriates: 30% allowance
New transfer pricing regulations
New transfer pricing regulations
Nieuwe verrekenprijswetgeving: halffabrikaat of eindproduct?
Nogmaals de economische eigendom (van aandelen)
Non-deductibility of expenses relating to the holding of foreign participations : preliminary ruling requested from ECJ
Non-discriminatiebepalingen in belastingverdragen en hun toepassing
Non-discrimination and tax law: structure and comparison of the various non-discrimination clauses
Non-discrimination clause in Canada-Netherlands tax treaty not applicable to capital duty
Non-resident companies and taxation in Italy
Nonresident trusts: Canadian legislative update
Normatieve uitleg van rechtshandelingen versus "eenheid van beleid"
Ny lagstiftning om särskilda skatteprivilegier för utländska experter och nyckelpersoner
Nya regler på punktskatteområdet avseende tobak, alkohol och bränslen
Något om kravet på förmögenhetsöverföringar vid koncernbidrag - särskilt i ljuset av RÅ 1999 ref. 74
Några synpunkter på Internet och mervärdesskatt
OECD-Stellungnahme: Internet-Server als Betriebsstätte
OESO Richtlijn inzake interne verrekenprijzen: de OESO-theorie versus de huidige Nederlandse praktijk
Official opening of the IBFD's new headquarters
Offshore financial centers and "harmful tax competition" : the year 2000 in review
Offshore financial centers and "harmful tax competition": the year 2000 in review
Ondernemend in pensioen
Origin-based double tax conventions and import neutrality
Oriktig uppgift och rättsliga bedömningar - replik än en gång
Ouverture du droit à déduction de la T.V.A. en amont et assujettissement mixte dans la jurisprudence européenne : évolution ou révolution en 2000 et en 2001?
Over de toekomst van de vennootschapsbelasting in Nederland
Over een incompatibiliteit in de AWR
Overview of the U.S. tax consequences of disregarded entities
PAYG : 'Preventing any yawning gaps' in tax collection?
Pakistan's ambitious new tax reform
Para. 6 Z 6 EStG und die Niederlassungsfreiheit
Parent-Subsidiary Directive: the Epson case
Partial basis indexation : tax arbitrage and related issues
Participation exemption for inbound dividends and anti-tax-haven rules
Partners in de Wet inkomstenbelasting 2001
Partnership taxation in Sweden
Passing the torch on transfer pricing
Perikelen rond personeelsopties
Permanent establishments - the borderless world of electronic commerce
Personal liability for corporate tax penalties and new criminal law applicable to transfer pricing matters
Personengesellschaften als Arbeitgeber nach Art. 15 Abs. 2 OECD-MA?
Personengesellschaften im internationalen Steuerrecht nach dem OECD-Bericht "The Application of the OECD Model Tax Convention to Partnerships" und den Änderungen im OECD-MA und im OECD-Kommentar im Jahre 2000
Persoonsgebonden aftrek: het nieuwe fiscale vuilnisvat voor de 21e eeuw
Planning for and obtaining the benefit of th

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The event 2001 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.