burden of proof
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burden of proof
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- 'Catch-56' : Germany's proposed extraterritorial IP-tax
- A challenge to the reversal of the burden of proof and the principle of proportionality
- A critical analysis of the quick fixes for the EU intra-community B2B VAT system
- A policy for intercompany services
- A propos du champ d'application de l'article 9 du Code des droits de sucession
- A roadmap for a tax on base-eroding payments
- A vueltas con la exención por rendimientos del trabajo obtenidos en el extranjero = On the exclusion of foreign-earned income
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ - part 2
- Administrative Court of Appeals case on netting subsidies and costs under cost-plus method
- Afnemer in de BTW : wie is het?
- Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ case law
- Amtsermittlung, Mitwirkungspflichten und Beweislast bei Auslandssachverhelten
- Applying the OECD PPT in accordance with EU law : an analysis of scope, burden of proof and effects
- Applying the OECD Principal Purpose Test in accordance with EU law : an analysis of the scope, burden of proof and effects
- Assessing the standard of proof in fiscal State aid : red card to the Commission
- Ausländische Besteuerungsnachweise
- Ausländische Rechtshilfe und Verbot der Beweisverwertung = Exchange of information and a ban on the use of evidence
- Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold
- Bevisproblematik rörande förmåner från fåmansföretag
- Beweislast und Vermutensregeln bei internationalen Verrechnungspreisen
- Beweislast und Vermutungen im deutschen internationalen Steuerrecht
- Beweislastprobleme im Steuerrecht
- Bewijs in het fiscaal recht
- Bewijskwesties betreffende de laagbelaste beleggingsdeelneming
- Bewijslast in belastingzaken
- Bewijslastverdeling in de fiscale procedure
- Bewijzen in het belastinggeschil
- Burden of proof and the impact of Code Sec. 7491 in civil tax disputes
- Burden of proof and transfer pricing documentation : when one approach does not fit all : a comparative analysis of the rules in Germany, Italy, the Netherlands and the United States
- Burden of proof in Dutch transfer pricing case
- Burden of proof in tax cases : valuation and ranges
- Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure
- Case notes
- Comentario a la SAN de 30 de noviembre de 2018 en el Caso Colgate Palmolive : ajustes colaterales derivados de una regularización de precios de transferencia que determinan el afloramiento de un "royalty" y su tributación con arreglo al CDI del "beneficiario efectivo de segundo nivel" = Commentary to the High National Court ruling of November 30, 2018 in the Colgate palmolive Case : collateral tax adjustments derived from transfer pricing regularisations determining the taxation of embedded royalties at the level of the beneficial owner
- Conflictos actuales en derecho tributario : homenaje a la profesora doctora Manuela Fernández Junquera
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Considerandos em torno da prova em Direito Administrativo e Tributário
- Considerazioni di ordine sistematico sulla presunzione di residenza in Italia delle società holding estere
- Contencioso tributário
- Corporate residence
- Corporate residence
- Courts and tax treaties in civil law countries
- Courts and tax treaty law
- Czech Republic rethinks transfer pricing rules
- Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
- Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
- Das Verhältnis zwischen Nachsteuerverfahren und Steuerstrafverfahren, insbesondere das Problem des Beweisverwertungsverbots
- De BTW-heffing bij gebruik voor privé- of andere dan bedrijfsdoeleinden van bedrijfsmiddelen en diensten : een voorstel
- De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
- De jacht op buitenlands vermogen, anno 2018
- De omkering van de bewijslast reversed
- De ontgaanstoets in de fusie- en splitsingsfaciliteiten
- De rol van de partijen voor de fiscale rechtbank
- De vergrijpboete : opzet en grove schuld
- De vestigingsplaatsfictie in de vennootschapsbelasting
- Denmark - Microsoft and a landmark transfer pricing ruling
- Denmark's supreme court accepts CUP in royalty case
- Der Einfluss des europäischen Steuerrechts auf die Beweislast
- Der Entwurf der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung
- Der Principal Purpose-Test : der nächste Schritt zur Verhinderung von Abkommensmissbrauch
- Der internationale Steuerfall vor dem Finanzgericht : Sachverhaltsaufklärung, Mitwirkungspflichten und Auslandszeugen
- Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug
- Die (Un-)Einheitlichkeit der europäischen Beweisverfahren = the (in-)consistency of evidentiary proceedings in Europe
- Die Einbringung von ausländischen Besteuerungsnachweisen durch den Steuerpflichtigen
- Die Mitwirkungspflicht nach Paragr. 138 BAO
- Die Problematik der objektiven Beweislast im Steuerrecht
- Die Produktionsverlagerung in der Betriebsprüfung : Außenprüfung bei grenzüberschreitenden Fällen - Fall 2
- Die Verfahrensmaximen und ihre Auswirkungen auf das Beweisrecht im Steuerrecht
- Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
- Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
- Documentation: Japan
- Domicile conjugal
- Double dip gewipt : een redelijke verdeling van de bewijslast
- Dutch Supreme Court case ruling on information provision
- Dutch Supreme Court on the obligation to provide information
- Dutch Supreme Court rules on business reasons exception
- Dutch court decision addresses burden of proof, Belgian coordination centers, arm's length principle
- Edge of power
- Een hybride mismatch maar dan anders : de documentatieverplichting uit de implementatiewet ATAD2 en buitenlands recht
- Een transferpricingrapport voorkomt geschillen
- Een verassend arrest over verrekenprijzen
- El criterio de los intereses económicos como criterio para determinar la residencia fiscal española : estado de la cuestión y perspectivas de futuro = The criterion of economic interests as a criterion for determining Spanish tax residence : state of the question and future perspectives
- Erfüllung der Nachweispflicht nach Paragr. 50d Abs. 8 EStG : FG Köln, Urteil vom 16.6.2016 - 13 K 3649/13
- European and international tax cooperation : legal basis, practice, burden of proof, legal protection and requirements
- Exemption TVA des livraisons intracommunautaires de biens : nouvelle critique de la position administrative
- Festlegung der Kostenbasis im Rahmen der Kostenaufschlagsmethode : Cour administrative d'appel Versailles, Urteil vom 11.10.2016 - 14VE02651
- Finding selectivity or the art of comparison : annotation on the judgment of the Court of Justice of the European Union (First Chamber) of 8 September 2011 in Joined Cases C-78 to 80/08, Paint Graphos
- Fiscaal praktijkboek 1991 : directe belastingen
- Fiscaal praktijkboek 2022-2023 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Folgen von Ermessensveranlagungen
- France strikes back in fraud wars
- France's new transfer pricing environment : what you should know
- French case law - burden of proof heavier on Tax Administration shoulders?
- GAAR (anti-avoidance) v GAAR (anti-abuse)
- German Federal Tax Court rules in favour of taxpayer in transfer pricing cases on intercompany financing transactions
- Germany tightens transfer pricing rules on business restructurings
- Grundsätze der Beweislastverteilung im Steuerrecht : unter besonderer Berücksichtigung des gemischten Veranlagungsverfahrens sowie des Steuerjustizverfahrens
- HR 21 september 1994 (Nos. 29199 en 29356). Door BV ten laste van de winst gebrachte reis- en verblijfkosten van de directeur/ aandeelhouder; Door BV verrichte betalingen zonder dat van enige tegenprestatie blijkt. Uitgaven gedaan ten behoeve van de onderneming? Bewijslast rust op BV. (A-G. van Soest, noot Hoogendoorn)
- HR 21 september 1994, no. 29199 : reis- en verblijfskostenvergoeding aandeelhouder geen zakelijk karakter : geen bevoordeling : (concl. A.G.v.Soest, noot P.JK.M.Bongaarts)
- Handgift met voorbehoud van vruchtgebruik
- Het bewijs in de fiscale procedure
- Het zwijgrecht van de belastingplichtige in het fiscaal recht, of het inquisitoriaal karakter van het fiscaal onderzoek
- How should Brazil allocate the burden of proof in its new transfer pricing system?
- How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
- II Foro de Tributación y Contabilidad : precios de transferencia y NIIF : tomo II
- Implications of recent Supreme Court decision on transfer pricing : an update on the arm's length principle, anti-avoidance and burden of proof
- Improving the Chinese general anti-avoidance rule : a comparative and functional approach
- Impôt sur les sociétés. Le remboursement par une filiale française à sa société mère étrangère de dépenses de personnel engagées, en l'absence de contrepartie pour la filiale, dans l'intérêt exclusif de la société mère constitue un transfert indirect de bénéfices
- Inquisitorial Maxim and Jura Novit Curia are taxpayers' rights : for sure?!
- Intercompany transfer pricing : Japan puts burden of proof on taxpayers
- International cooperation to avoid double taxation in the field of VAT : does the Court of Justice produce a revolution?
- International lessons from Coca-Cola
- International transfer pricing in China : post WTO
- Introducing transfer pricing documentation rules in Spain
- Istuzione sull'attivita di verifica. Protesta e metodologia dei controlli violazioni e sanzioni. Circolare 1 settembre 1988, No. 1 del Comando Generale delle Guardia di Finanza
- Italian Supreme Court rules on application of transfer pricing regulations
- Italy: an outlook on the Supreme Court's transfer pricing decisions
- Jurisdiction of Appeal Commissioners and procedural issues in tax appeals
- Kenya's transfer pricing guidelines
- Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
- King v United Kingdom : application no 13881/02
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- L'introduction d'une notion générale d'abus (de droit) fiscal en matière d'impôts sur les revenus, de droits d'enregistrement et de droits de succession
- La carga de la prueba en el Derecho Tributario : su aplicación en las normas tributarias anti-abuso y en la doctrina del TJUE
- La disciplina italiana del transfer price tra onere della prova, giudizi di fatto e l'(in)esistenza di obblighi documentali
- La preuve par présomption en droit fiscal
- La prueba de la realidad de la operación que da lugar al gasto, o a la deducción del IVA soportado
- La prueba en el procedimiento de gestión tributaria : especial referencia a la prueba obtenida por la Inspección de los tributos previa entrada y registro domiciliario
- La residenza fiscale delle persone fisiche
- La reversión de la carga de la prueba para justificar los motivos económicos válidos en las reorganizaciones empresariales
- Lessons from Nigeria's first transfer pricing ruling
- Let down by the facts : the General Court annuls the European Commission decision on Irish tax arrangement for Apple : annotation on the judgment of the General Court (Seventh Chamber, extended composition) of 15 July 2020 in joined cases T-778/16 and T-892/16 Ireland and Others v European Commission
- Lost in transfer pricing : the pitfalls of EU transfer pricing documentation
- Luxembourg court case on intercompany financing increases focus on transfer pricing
- Luxembourg implements ATAD 2 (Part 1)
- Luxembourg tribunal's decision : arm's length interest rate on a shareholding loan and transfer pricing documentation - analysis of case N° 40348 of 22 October 2018
- Luxembourg's new transfer pricing circular on intra-group financing activities
- Mens rea and onus of proof of mens rea under the Income-tax Act
- Mitwirkungspflichten bei Auslandssachverhalten europarechtswidrig? : Neukonzeption der Paragr. 90 Abs. 3 und 162 Abs. 3 und 4 AO im SteVAG
- Mutual assistance and information exchange : 2009 EATLP Congress, Santiago de Compostela : 4-6 June 2009
- Nachweispflicht der Abgabenbehörde im Zusammenhang mit Verrechnungspreisen = Transfer pricing : burden of proof on tax authorities
- Nagot om bevisreglerna vid tillämpningen av 43 sec. 1 mom kommunalskattelagen
- Navigating India's proposed GAAR
- Negligence: discovery assessments and penalties
- Nultarief bij intracommunautaire leveringen: naar een andere bewijslastverdeling?
- Numerous EU Member States are in breach of EU law by requiring taxpayers to demonstrate absence of abuse
- Oil company loses transfer pricing case
- Onus of proof in EU infringement procedures in VAT matters
- Ook de belastingplichtige neemt een inspanningsverbintenis op zich : een reflectie over de toebedeling van de bewijslast in fiscale zaken
- Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid granted under tax rulings fixing the attribution of profits to permanent establishments in Ireland
- Oriktig uppgift - upplysningsskyldighet och bevisbörda
- Oriktig uppgift - upplysningsskyldighet och bevisbörda, en replik
- Oriktig uppgift och rättsliga bedömningar - replik än en gång
- Oriktig uppgift och rättsliga bedömningar - svar på en replik
- Preliminary judgements in the EU Beneficial Ownership cases
- Prueba contable en el derecho tributario
- Rara avis : liber amicorum Peter J. Wattel
- Re SA Diebold Courtage
- Recent developments on the German license barrier
- Rechten en plichten in beroep
- Rechtsfähigkeit ausländischer Kapitalgesellschaften und Beweislast
- Reflections on the burden of proof in the tax court: section 482 caes and beyond
- Refund of dividend withholding tax : application of the Dutch-Swiss tax treaty
- Resident either here or there
- Review of EU case law on State aid - 2019
- Rules of procedures and evidence relating to transfer pricing enquiries and disputes
- Samsung District Tax Office v Holiday Leisure and Resorts Promotions Inc : 2017Du72935
- Selected recent Italian tax court decisions on transfer pricing
- Shifting the burden of proof in French transfer pricing cases
- Skattedomstolars bevisprövning
- Some comparative notes on tax litigation
- State aid : the general court decision in Apple
- State aid enforcement after Amazon
- State of play of intra-group financing arrangements
- Steuerreformgesetz 2020 (StRefG 2020) : umsatzsteuerliche Neuerungen
- Steuerrekursgericht des Kantons Zürich
- Steuerstrafrecht in Europa und den Vereinigten Staaten
- Steuerverfahrensrecht, Beweislast, Drittvergleich, "dealing at arm's length", Art. 29 Abs. 2 BV, Art. 58 DBG : Beweis und Beweislast im Steuerverfahren bei der Prüfung von Leistung und Gegenleistung unter dem Gesichtswinkel des Drittvergleichs ("dealing at arm's length")
- Supreme Administrative Court ruling on the burden of proof
- Supreme Administrative Court ruling on transfer pricing
- Supreme Court decision on intra-group service fees
- Supreme Court decision on transfer pricing : burden of proof, anti-avoidance interpretation and abuse of law principle
- Supreme Court overrules High Court in the Adecco transfer pricing case (trademark licence agreement)
- Tax abuse in Europe: the CJEU's N Luxembourg 1 and T Danmark judgments
- Tax appeal in Malaysia: issues relating to onus of proof
- Tax controversies : China
- Tax controversies : Hong Kong
- Tax controversies : Japan
- Tax controversies : Philippines
- Tax controversies : South Korea
- Tax controversies : Taiwan
- Tax litigation : a global guide from practical law
- Tax litigation and dispute developments
- Tax treaties: the perspective of common law countries
- Taxation of revenue from patents, trademarks and designs, particularly from the international point of view : the onus and methods of proof in income tax law | La taxation des revenus de l'exploitation des brevets d'invention, marques de fabrique et modèles industriels, spécialement du point de vue international : la preuve en droit fiscal
- Testing corporate tax residence in the U.K. High Court
- The Belgian tax code and the intercompany transactions between local and foreign companies
- The Commission's burden of proof in respect of fiscal State aid following the ECJ Decision in the Spanish Sports Clubs case
- The ECJ's decisions in the Danish "beneficial ownership" cases : impact on the reaction to tax avoidance in the European Union
- The French Supreme Administrative Court provides useful clarifications on the deduction of government subsidies from the cost base in applying cost-based transfer pricing methods
- The Principal Purpose Test's burden of proof : Should the OECD Commentary on Art. 29(9) specify which party bears the onus?
- The SGI case : ECJ approves Belgian system of selective profit corrections in relation to foreign group companies
- The Zinc case : burden of proof and business restructurings in the Netherlands
- The arm's-length principle : when the burden of proof shifts
- The burden of proof and transfer pricing
- The burden of proof in tax law : 2011 EATLP Congress, Uppsala, 2-3 June 2011
- The development of the burden of proof in MEOP cases : Which side of the Court and whose ball?
- The income tax substantiation rules
- The interface between the New Australian transfer pricing regime and the OECD BEPS Report and Action Plan
- The minister's burden under GAAR
- The new principal purpose test in anti-avoidance rules
- The principal purpose test : a critical analysis of its substanstantive and procedural aspects - part 2
- The principal purpose test's burden of proof : should the OECD Commentary on article 29(9) specify which party bears the onus?
- The role of presumptions and the burden of proof in recent State aid cases : some reflections
- The shift in the burden of proof in regard to transfer pricing
- The unbearable burden of (dis)proving EU tax avoidance
- Traité de la preuve en droit fiscal
- Traité de la preuve en droit fiscal
- Transfer pricing : a question of interpreting and applying article 57 of the CIRC
- Transfer pricing : an overview of the Italian Supreme Court's recent rulings
- Transfer pricing : criminal tax risks under Italian law
- Transfer pricing and the Ford Italia case
- Transfer pricing documentation requirements
- Transfer pricing in Australia
- Transfer pricing in Italy and Singapore : what regulatory framework for a blockchain scenario?
- Transfer pricing litigation : a comparative study of fourteen countries
- Transfer pricing standard of review : deference still?
- UFS bekräftigt Nachweispflicht der Abgabenbehörde = Independent Finance Board confirms tax authorities' burden of proof
- Unjust enrichment : the importance of Baines & Ernst
- Verdrag Nederland-Spanje : aangiftebiljet niet ingeleverd : omkring bewijslast : vervangingsreserve bij zetelverplaatsing : HR 27 april 1994, no. 28500
- Verrechnungspreise bei Parallelimporten : Erneute Anmerkungen zum Urteil des FG Nürnberg v. 20.7.2021 - 1 K 1388/19
- Verrechnungspreise im deutsch-französischen Umfeld : wie sollten sich Konzerne auf eine Betriebsprüfung vorbereiten?
- Volokhy and another v Ukraine : application no 23543/02
- Voraussetzungen und Anfechtung der Ermessensveranlagung
- Vrijstelling van de BTW voor intracommunautaire leveringen. Bewijslast van de in België gevestigde verkoper
- What's wrong with the Greek general anti-avoidance rule?
- Wholly artificial arrangements
- Winstdrainageperikelen
- Wolf v R : 2018 TCC 84
- Wolf v R : 2019 FCA 283
- X Holding BV v Staatssecretaris van Financiën : LJN AR6468
- Zur Einkünftezurechnung und Beweisführung bei Liechtensteinischen Stiftungen
- Österreichische Verrechnungspreisrichtlinien "reloaded" - ausgewählte Aspekte zum Begutachtungsentwurf der VPR 2020 = Austrian Transfer Pricing Guidelines reloaded - selected aspects of the VPR 2020 Consultation Draft
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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/GrG8ec6C53g/" 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/GrG8ec6C53g/">burden of proof</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>
