cross-border transaction
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cross-border transaction
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The concept cross-border transaction represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- (Caribbean) Netherlands the "flag state of choice" for cross-border aircraft lease transactions
- 2010 US international tax law changes impacting "inbound" investment
- 3rd Annual Mexico taxation update
- A better alternative to wealth taxes
- A comparative analysis of certain aspects of the application of hallmark C1
- A look at the source of income rules and treaty relief from double taxation within the NAFTA trading bloc
- A quick fix
- Adempimenti IVA e doganali nei rapporti con l'estero
- Adempimenti IVA e doganali nei rapporti con l'estero : guida per imprese e professionisti con oltre 300 casi risolti
- Administration principles - procedures of 12 April 2005
- Allocation of taxing rights on income from cross-border (indirect) sale of shares
- An analysis of the OECD's discussion draft on profit splits
- Annual review : India
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
- Applying domestic Subchapter C rules in international corporate transactions (policy and inperpretive issues)
- Approaches towards the application of tax incentives for cross-border philanthropy
- Are FinTechs too slow in adapting their transfer pricing policies when faced with fast growth?
- Arm's-length principle determines transfer prices in Canada
- Arvonlisäverotus
- Ausländische Kapitalgesellschaften inländischer Anteilseigner - Teil I : Die Gesellschaft ? Grundstrukturen und aktuelle Entwicklungen
- Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen : Ein Überblick zu den empirischen Befunden
- BMF-Schreiben vom 29. 3. 2021 zur Anwendung der Vorschriften über die Pflicht zur Mitteilung grenzüberschreitender Steuergestaltungen (§§ 138d ff AO)
- Back to the question : can the VAT exemption for cost-sharing groups operate in cross-border scenarios?
- Beneficial ownership in international tax law
- Besteuerung von grenzüberschreitenden Stiftungsvergütungen : unter besonderer Berücksichtigung der Schweiz und von Liechtenstein
- Between hype and disillusionment: will a VAT blockchain ever be possible in the EU?
- Blocker alchemy [part 1]
- Blocker alchemy, part 2
- Brexit tax implications : state of play upon entry into force of withdrawal agreement
- Canada-U.S. tax practice. A cross border view. Canadian tax proposals - cross border effects
- Canadian Budget - Cross-Border Implications
- Canadian tax representations and warranties in purchase and sale agreements
- Capital markets in the age of the euro : cross-border transactions, listed companies and regulation
- Changing times for transfers of assets abroad
- Check-the-box planning in cross-border transactions
- Co-ordination of corporate exit taxation in the internal market and beyond
- Codice dell'Iva europea : scambi intra ed extra comunitari
- Comments on professor David Rosenbloom's lecture "o brave new world : the looming rethink of international taxation in the United States"
- Common issues that affect U.S. purchases and sales of Canadian businesses
- Consignment stock : con la risoluzione n. 49/2008 l'evoluzione intepretativa [i.e. interpretativa] dell'Amministrazione finanziaria si arricchisce di un nuovo tassello
- Continuity and change in the present and future taxation of cross-border intangible income
- Control de cambios : régimen jurídico de las transacciones con el extranjero
- Cross-border credit default swaps
- Cross-border financial transactions and arm's length interest rates : a two-step approach
- Cross-border intra-group financial transactions : evidence from Germany
- Cross-border leasing : Australia
- Cross-border leasing : China
- Cross-border leasing : India
- Cross-border leasing : Indonesia
- Cross-border leasing : Singapore
- Cross-border mergers : a French overview
- Cross-border planning for real estate : Austria
- Cross-border planning for real estate : France
- Cross-border planning for real estate : Italy
- Cross-border planning for real estate : Spain
- Cross-border planning for real estate : UK
- Cross-border planning for real estate : USA
- Cross-border securities lending : legal, regulatory and tax issues in international securities lending
- Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
- Cross-border stock transfers : the overlap between IRC sections 367 and 304
- Cross-border tax arbitrage
- Cross-border transactions from a Brazilian perspective
- Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston
- Current issues of cross-border establishment of companies in the European Union
- Current issues under the Canada-United States income tax treaty - a ten-year perspective
- Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
- De Belgische regeling inzake ontvangen abnormale of goedgunstige voordelen in het licht van de dubbelbelastingverdragen en de transfer pricing-beginselen
- Denmark makes tax avoidance more difficult for multinationals
- Denmark sets up new CFC law and anti-avoidance measures
- Desafíos fiscales en un mundo post-COVID : valoración y retos pendientes a nivel interno e internacional
- Developments affecting Indian cross-border transactions
- Die Anwendung von sec. 160 AO auf Leistungen an europäische Gesellschaften im Spannungsverhältnis zum Europarecht
- Die Behandlung der stillen Gesellschaft im Recht der Doppelbesteuerungsabkommen unter besonderer Berücksichtigung des OECD-Partnership-Reports
- Die deutsche Besteuerung grenzüberschreitender Unternehmensverträge : dargestellt an dem Vertrag über eine Gewinngemeinschaft, dem Teilgewinnabführungsvertrag, dem Beherrschungsvertrag, dem Gewinnabführungsvertrag und dem Betriebspachtvertrag gemäss Par. 291 und Par. 292 AktG
- Digitalisierung im Steuerrecht : 43. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Köln, 17. und 18. September 2018
- Direito Tributário, Societário e a reforma da Lei das S/A - Vol. V : controversias após a Lei n. 12.973
- Double jeopardy : the inconsistent international tax treaty treatment of technology as a service business model
- EU VAT cross-border rulings
- EU cross-border leasing and double non-taxation
- Effective economic use of services under Argentine IVA
- Einführung in das Steuerrecht
- El nuevo marco europeo de transparencia sobre esquemas transfronterizos sujetos a declaración por intermediarios fiscales y contribuyentes : las "EU tax disclosure rules" y sus implicaciones
- European Union corporate tax law
- European Union corporate tax law
- European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements
- European corporate law
- Evaluating the Oxford proposal for a corporate cash flow tax
- Exposure draft legislation for Government's proposed transfer pricing changes
- Extending 'EU' claims to third countries
- Final guidance on withholding tax on cross-border software licences and databases
- Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions
- Financial derivatives in international tax law - a treatment of certain key considerations
- Foreign affairs - a primer on international tax and estate planning (Part 1)
- Foreign tax credit splitter rules : impact on private equity investments
- French rules on reorganizations, mergers depart from EU Directive
- German real estate transfer tax liability in cross-border restructurings and M&A transactions
- German tax considerations in structuring cross-border share-for-share acquisitions
- German tax review : new foreign tax act regulations
- Germany's treatment of asset transfers from a German branch to a foreign headquarters examined
- Goodbye to all that? A requiem for the destination-based cash flow tax
- Goods and services tax in Australia - mergers and acquisitions and cross-border transactions
- Greece tightens substance scrutiny for cross-border transactions
- Grensoverschrijdende holding- en kasgeldconstructies: dividendbelasting en verdragstoepassing
- Grensoverschrijdende transacties en btw
- Grensoverschrijdende transacties en btw
- Grenzüberschreitende Ausgangsumsätze : Praxisprobleme bei der Fakturierung
- Grenzüberschreitende Lieferungen mit Installation : Deutschland und Frankreich beurteilen den gleichen Umsatz teilweise unterschiedlich
- Grenzüberschreitende Montage- und Installationslieferungen - der ewige Problemfall : Darstellung anhand von Fallkonstellationen sowie mögliche Konsequenzen
- Grenzüberschreitende Tätigkeit in einem sich ändernden steuerlichen Umfeld
- Grenzüberschreitende Überführung immaterieller Werte
- Grenzüberschreitender Anteilstausch mit sonstiger Gegenleistung : Analyse ausgewählter Outbound-Fälle aus Sicht des deutschen Einbringenden
- Guidance regarding reconstruction of cross-border transactions by the Commissioner
- HR 15 maart 1995 (Nr. 29531). Art. 10 Overeenkomst Nederland- België t.v.v.d.b.; fraus legis. Holding constructie. Voor de toepassing van deze bepaling worden onder dividenden niet begrepen voordelen als onderhavige, ook al zouden deze in het nationale recht met behulp van het leerstuk van de wetsontduiking op dezelfde wijze worden behandeld als dividended. (P.G. van Soest, noot Wattel)
- Herausforderungen im Bereich Verrechnungspreise durch Corona : Fallstricke in der aktuellen Krise
- Hitting the sweet spot : U.S. and Canadian tax treatment of cross-border spinoffs
- IRS revisits the interaction of Code Sections 304 and 367
- ISR Global Transfer Pricing News
- Implications of different Brexit scenarios from a German tax perspective
- Inbound cloud tax considerations
- Income tax withholding and reporting obligations on cross-border payments
- India : the importance and evolution of substance
- India's 2019 budget reforms will impact cross-border transactions
- India's value shifting regime
- Indirect tax traps : selling goods cross-border
- Indirect taxes in a cross-border context
- Internasjonal inntektsskatterett
- International and cross-border tax issues in the cannabis industry
- International and cross-border taxation in New Zealand
- International mergers and acquisitions : a forum for discussion | Role of a target country acquisition corporation (special purpose vehicle)
- Internet taxation and e-retailing law in the global context
- Islamic finance : France
- Islamic finance and taxation : a level playing field in sight?
- Italy issues updated APA bulletin
- Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
- Key issues and options in international taxation : taxation in an interdependent world
- Kritische Aspekte der neu eingeführten Offenlegungspflicht grenzüberschreitender Steuergestaltungen
- La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries
- La figura del Depósito Distinto del Aduanero
- La imposición de las sucesiones y donaciones transfronterizas a la luz de la jurisprudencia comunitaria = The imposition of cross-border inheritances and donations in the light of community jurisprudence
- La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
- La obligación de declarar los mecanismos transfroterizos potencialmente agresivos en españa y sus límites para los profesionales jurídicos = Filing information on potentially aggressive tax arrangements in Spain and its limits for legal professionals
- La tributación del comercio electrónico : modelos de negocio altamente digitalizados
- La tributación del comercio electrónico transfronterizo en el IVA : el nuevo régimen tributario de las ventas a distancia y las interfaces digitales = Latest changes in the VAT taxation with respect to cross-border e-commerce: the new tax regime of distance sales of goods and digital interfaces
- Labor mobility under NAFTA and US tax implications
- Las sociedades de personas en el ámbito de los convenios para evitar la doble imposición
- Le stock options nel Modello di Convenzione OCSE contro le doppie imposizioni sui redditi e sul patrimonio
- Leasing finance
- Les fusions de sociétés : régimes juridique et fiscal
- Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
- Meldepflicht für potenziell aggressive Steuergestaltungen
- Mexico
- Moms over graenserne : i hvilket omfang skal ydelser til og fra udlandet momses i Danmark?
- Multi-jurisdictional reactions to the US HIRE Act withholding
- New Section 367 proposed regulations for Section 304(a)(1) transactions : the fiction continues without the cross-border traps
- New Zealand : offshore supplier GST registration legislation
- New Zealand goods and services tax and how it may affect cross-border dealings
- New tax regime in Italy for EC cross-border dividends
- New transfer pricing penalty regulations require immediate action to avoid overvaluation penalties
- Nextens BTW almanak 2020 : handleiding voor de aangifte omzetbelasting
- O brave new world : the looming rethink of international taxation in the United States
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : July 2017
- Omzetbelasting bij grensoverschrijdend verkeer : een onderzoek naar de theoretische aspecten en de praktijk van de heffing van omzetbelasting bij grensoverschrijdend verkeer in Nederland
- Online advertising : the implications of technology for source-based taxation
- Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT
- Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
- Opodatkowanie transgranicznych spadków i darowizn
- Outbound transfers of tangible property under Section 367(a)
- Outbound transfers under the current Section 367(a) temporary regulations : a road map
- Overstepping the boundary - how the EU got it wrong on e-commerce
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 1)
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 2)
- Personeelsopties in grensoverschrijdende situaties
- Practical considerations for Chinese withholding tax on cross-border service transactions
- Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
- Principles of international taxation
- Principles of international taxation
- Principles of international taxation
- Promoting peer pressure - Germany's Anti-Tax-Evasion Act
- Proposed foreign tax credit regulations on tax arbitrage
- Published differences
- Punti fermi (e non) in tema di deducibilità delle spese relative ad operazioni con soggetti residenti in Stati o territori a fiscalità privilegiata
- Quellendoppelbesteuerungen - eine kritische Analyse von Doppelbesteuerungssituationen vor dem Hintergrund des EU-Aktionsplans
- Reasons to go global
- Recent developments regarding German international tax law
- Redes internacionales de prestación de servicios ante el IVA europeo = International networks for the provision of services to European VAT
- Regra constitucional de competência e tributação de transações transfronteiriças entre partes vinculadas
- Regulations of the new VAT (fiscal) warehouses
- Reportable schemes under the EU's latest directive on administrative cooperation
- Risikomanagement nach dem Geldwäschegesetz : Sorgfaltspflichten der steuerberatenden Berufe bei grenzüberschreitenden Bezügen
- Rättsliga och ekonomiska reflektioner över internationell skatteplanering
- Rückerstattung der Verrechnungssteuer bei Personengesellschaften
- SWI-Spezial Meldepflicht für potenziell aggressive Steuerplanungsmodelle
- Scandinavian tax courts issue disparate judgments on the scope of EU freedoms
- Section 367(a)(5) Proposed Regulations provide long-awaited guidance
- Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
- Sjoelen voor gevorderden; de doorschuiffaciliteit bij schenking van ab-aandelen en EU-recht
- Skandia America
- Some further thoughts on the international tax implications of the proposed stock basis regulations: Code Sec. 304 transactions
- South African VAT and non-resident businesses
- Spain adopts EC Merger and Parent-Subsidiary Directives
- Spanish rules on transfer pricing
- Sport en fiscaliteit in beweging
- Steuerhinterziehungsbekämpfungsgesetz - Regelungsinhalt und Implikationen für die Praxis
- Steuerliche Folgen der Verlegung des Sitzes und des Ortes der Geschäftsleitung einer Kapitalgesellschaft ins Ausland
- Steuerliche Verrechnungspreise im Logistiksektor : typische Implikationen bei der Einkunftsabgrenzung von grenzüberschreitenden Geschäftsbeziehungen
- Steuerstrafrechtliche Risiken konzerninterner Verrechnungspreisgestaltungen
- Stopping treaty shopping change
- Structuring cross-border transactions : US tax considerations
- Survey on group taxation domestically and across borders within Europe
- Systems of general sales taxation : theory, policy and practice
- Tax arbitrage through cross-border financial engineering
- Tax design issues in respect to foreign branches and controlled companies and the feasibility of a consolidation area in the EU
- Tax design, international philanthrophy and the "in Australia" special conditions
- Tax implications on the international hiring-out of labour / Hiring-out of labour - still the poor relation in double tax conventions?!
- Tax reform in Israel - cross-border tax aspects
- Tax rules on company reorganizations - some cross-border aspects
- Tax transparency and reporting in Mexico
- Tax treatment of repurchase agreements
- Taxable amount in the case of credit card payments in the light of the new EU regulation
- Taxation of capital gains in the European Union, Norway, and Switzerland: an empirical survey with recommendations for EU harmonization and international tax planning
- Taxation of indirect equity transfers : Australia
- Taxation of indirect equity transfers : China
- Taxation of indirect equity transfers : India
- Taxation of indirect equity transfers : Indonesia
- Taxation of indirect equity transfers : South Korea
- Taxation of partnerships and partners engaged in international transactions : issues in cross-border transactions in Germany and the U.S
- Taxation of telecom suppliers' turnkey contracts in India
- Taxing cross-border intercompany transactions : are financing activities fungible?
- Taxing global digital commerce
- Taxing intellectual property assets on a cross-border transaction : Application of mobilia sequuntur personam and the case of the India-Mauritius tax treaty
- Taxing the bull by the horns : reforming Australia's cross-border GST rules
- Technology, VAT compliance, and 'black swan' blindness
- Territorialität und Personalität : Festschrift für Moris Lehner zum 70 Geburtstag
- The Certified Taxable Person status
- The Council Directive 2011/16/EU in the global context of tax transparency and automatic exchange of information
- The European commission's Unshell proposal : substantive or not?
- The Giovannini group report : tax barriers in the European securities markets
- The OECD Model Tax Convention : a comprehensive technical analysis
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for private businesses and individuals
- The age of consent
- The empire strikes back (again) - Killer Bs, Deadly Ds and Code Sec. 367 as the Death Star* ggainst repatriation rebels
- The evolution and challenges of Nigeria’s VAT regime
- The future of VAT - cross-border transactions
- The international tax handbook
- The international tax handbook
- The international tax handbook
- The lack of anti-avoidance rules in the Chinese individual income tax law : a loophole for indirect transfer of shares by non-resident individuals
- The law of cross-border business transactions : principles, concepts, skills
- The market value of shares in related-party transactions in Mexico
- The participation of Italy in the EU VAT Cross-Border Rulings Project : legal and procedural issues
- The recent extension of the investigative powers of the French tax authorities in respect of cross-border transactions
- The rise and rise of Islamic finance
- The rise of the OECD as informal 'world tax organization' through national responses to e-commerce tax challenges
- The tax and regulatory limitations on international remittances of royalties from Brazil
- The tax treatment of hybrid financial instruments
- The transfer pricing aspects of cross-border performance guarantees
- The use of hybrid financial instruments in cross-border transactions : tax considerations
- Transactions in parent corporation stock - US zero basis rule
- Transactions transfrontalières et Unité TVA - aperçu des risques en matière de channeling
- Transfer pricing and customs valuation : a Korean perspective
- Transfer pricing in the automotive supplier industry
- Transfer pricing in the logistics sector
- Transfer pricing of global financial dealings
- Transfers of assets abroad after McGuckian
- Transfers of property to foreign entities under Section 367(a)(3) (C)
- Tratamiento tributario de los intereses derivados de operaciones de crédito internacional
- Tributación y precios de transferencia : desarrollos en el Perú
- Tributação da economia digital : desafios no Brasil, experiência internacional e novas perspectivas
- U.S. international tax planning and policy : including cross-border mergers and acquisitions
- U.S. tax considerations in buying or selling a foreign business
- U.S. tax reform : challenges for German outbound, inbound companies
- UCITS and taxation : towards harmonization of the taxation of UCITS
- Umsatzbesteuerung grenzüberschreitender Sachverhalte : was plant die EU? = VAT of cross-border transactions : what is the EU planning?
- Umsatzsteuerliche Fragen grenzüberschreitender Geschäftstätigkeit
- Unternehmenskauf über die Grenze : Steuergestaltung in Frankreich und Grossbritannien
- Using tax treaties in Europe and the U.S.A. : the role of tax treaties in making the most profitable cross-border investments
- VAT and the digital economy: how can VAT evolve to meet the challenge of e-commerce?
- VAT on intercompany supplies : why Skandia is a big deal
- VAT planning
- VAT rulings on cross-border situations in the European Union
- Verrechnungspreise im grenzüberschreitenden Geschäftsverkehr : eine neue Herausforderung
- What does the EU VAT actually tax?
- eCommerce and the effects of technology on taxation : could VAT be the eTax solution?
- Änderungen des Umsatzsteuerechts im grenzüberschreitenden Bereich
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/EXYhu6kq2xs/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/EXYhu6kq2xs/">cross-border transaction</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
