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- "Tax Crimes" als Vortaten zu Geldwäscherei? "Je mehr die Gesetze und Befehle prangen, desto mehr gibt es Diebe und Räuber."
- "The same but different" : UK and ROI personal taxation from an all-island perspective
- 'Continuïteit en vernieuwing' en de vennootschapsbelasting
- 2010 OECD Transfer Pricing Guidelines : comments on the impact in Andean countries
- 2010 US international tax law changes impacting "inbound" investment
- 2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
- 2011 Amendments to the Slovak Income Tax Act
- 2011 amendments to German international tax law affecting German and foreign investors
- 2011 income tax amendments
- A Canadian perspective on FATCA
- A German perspective on international transfer pricing case law
- A SA v Portuguese Treasury : Case no 0621/09
- A VAT voucher system for origin-based taxation
- A breakthrough in the relationship between Italy's tax authorities and banks
- A burden-neutral shift from foreign tax creditability to deductibility?
- A changing world
- A comparison of European holding jurisdictions
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 2
- A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks
- A critical review of the definition of tax avoidance in the case law of the European Court of Justice
- A financial transaction tax for Europe?
- A guide to the Argentinian tax system
- A guide to the French tax system
- A layman's guide to bringing goods into the EU
- A layman's guide to bringing goods out of the EU
- A look at Mexico's comprehensive exchange of information agreements
- A look at the expanded EU VAT administrative assistance provisions
- A matter of fairness : cancellation of interest and penalties under the Canadian taxpayer relief provisions
- A missed penalty?
- A nasty shock
- A new defence for victims of EU missing-trader fraud?
- A new examination approach - joint audits
- A new international tax planning vehicle - the New Zealand look-through company
- A new tax strategy for the European Union : FTT and FAT, realistic, or a bridge too far?
- A note on recent UK tax treaty developments
- A primer on the "one-stop shop" VAT compliance scheme for non-EU suppliers of e-commerce services
- A proposal to improve the VAT treatment of housing in the European Union
- A short guide to Algeria's tax system
- A short guide to Denmark's tax system
- A short guide to the Angolan tax system
- A short guide to the Canadian tax system
- A short guide to the Finnish tax system
- A short guide to the Georgian tax system
- A short guide to the Irish tax system
- A short guide to the Isle of Man tax system
- A short guide to the Japanese tax system
- A short guide to the South African tax system
- A step towards a fair corporate taxation of groups in the emerging global market
- A tax-efficient model for valuing Chinese equity transfers
- A trip down memory lane : why we have judges determining tax controversies
- A two-pronged approach to reforming international corporate taxes in the U.S
- A very European affair
- A wolf in sheep's clothing?
- ABC-transacties, BTW en intracommunautair vervoer : don't ask, don't tell?
- ABN Amro Bank NV v Commissioner of Income Tax : ITA No 458 of 2005
- APA procedures in the U.S. and Japan : a side-by-side comparison
- APAs: a chance for taxpayers
- AXA case : the VAT treatment of "debt collection"
- Aanpassing van de vergoeding in de BTW : HR 15 januari 2010, BNB 2010/82
- Aanstaande overnameholdingwetgeving in de vennootschapsbelasting : waar gaan we met z'n allen naartoe?
- Abgabenbehördliche Prüfung von Einkünften aus nichtselbständiger Tätigkeit mit Auslandsbezug = Tax authorities' review of employment income with international implications
- Abgabenänderungsgesetz 2011 und InvFG 2011 "reloadad" [i.e. "reloaded"] : eine Darstellung der beschlossenen Fassung : Teil 2
- Abgabenänderungsgesetz 2011 und InvFG 2011 "reloaded" : eine Darstellung der beschlossenen Fassung : Teil 1
- Abkommensrechtliche Besteuerung nachträglicher Betriebsstätteneinkünfte
- Abkommensrechtliche versus nationale Zuordnung von Beteiligungen - Besonderheiten bei ertragsteuerlicher Organschaft?
- Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
- Abuse of EU VAT law
- Abuse of law and tax litigation amnesty procedure
- Abusive transactions on financial hybrids
- Achtung : der Gewinnfreibetrag bei Personengesellschaften beträgt nicht immer 13 % vom Gewinn! Wertvolle Steuerentlastung, doch wie wird sie berechnet?
- Acquisition of Canadian businesses by nonresidents
- Across the great divide : a centrist tax reform proposal
- Aditya Birla Nuvo Ltd (formerly known as Indian Rayon & Industries Ltd) v Commissioner of Income Tax and another : Writ Petition No 730 of 2009 and Writ Petition No 345 of 2010 ; New Cingular Wireless Services Inc v Deputy Director of Income Tax (International Taxation) and others : Writ Petition No 1837 of 2009 ; Tata Industries Ltd v Deputy Director of Income Tax (International Taxation) and others : Writ Petition No 38 of 2010
- Administrative burdens on cross-border B2B services under EU VAT
- Admission covers participation under EU VAT
- Africa's transfer pricing commitment
- African Shenzhen : China's special economic zones in Africa
- After 20 years the APA program finds a new home : is the APA program entering a brave new world or will there be more of the same old same old?
- Aftrek van voorbelasting ter zake van handelingen buiten het kader van de onderneming : het belang van de status en de hoedanigheid van belastingplichtige in de BTW voor het aftrekrecht
- Afwaardering van een onzakelijke lening in de Wet Vpb 1969
- Aggregate or entity theory of partnerships for currency?
- Aggressiver Steuerplanung entgegentreten durch verbesserte Transparenz und Offenlegung : Bericht über Initiativen zu verbesserter Offenlegung, Februar 2011
- Aktivitätsvorbehalte im Abkommensrecht - kann Paragr. 20 Abs. 2 AStG die Freistellung aufrechterhalten?
- Aktuelle BFH-Rechtsprechung zum Steuerabzug nach Paragr. 50a EStG - Auswirkungen für die Praxis
- Aktuelle Entwicklungen bei der Betriebsstättenbegründung - Renaissance des Kommissionärsmodells?
- Aktuelle Entwicklungen bei der Riesterrente bei Entsendungen : steuerliche Konsequenzen bei grenzüberschreitender Tätigkeit
- Aktuelle Entwicklungen im Verhältnis von Paragr. 1 AStG und EU-Recht anhand von Fallbeispielen
- Aktuelle Möglichkeiten und Risiken der DBA-Anwendung bei beschränkt steuerpflichtigen Künstlern und Sportlern : Freistellung vom Steuerabzug nach Paragr. 50a EStG
- Aktuelle Rechtsprechung zum DBA-USA
- Aktuelle Rechtsprechung zur Verwertung von Auslandsverlusten
- Aktuelle steuerrechtliche Vertragsverletzungsverfahren gegen Deutschland
- Aktuelles zur grenzüberschreitenden Zusammenveranlagung von Ehegatten
- Alimentatieverplichtingen in box 3
- Alternatieven voor de bezwaardrempels in de Wet WOZ
- Alternative Herangehensweise zur Bestimmung der fremdvergleichskonformen Vergütung eines Auftragsfertigers durch Annahme einer Darlehensbeziehung
- Alternative fund industry in Latin America : main tax drivers post-economic downturn
- Altes und Neues zur Besteuerung von immobilieninvestitionen in Grossbrittannien
- Amazing provisions for religious workers
- Ambiguity in the U.S.-Canada treaty's publicity-traded test should be resolved in favor of Canadian dual-class public companies
- Amendments to Italian real estate investment rules
- Amendments to particular Turkish tax laws
- Amendments to registration process of foreign and Russian legal entities with tax authorities
- Amendments to the securitization regime
- Amnestie en vrijwillige verbetering
- Amnestie für deutsches Schwarzgeld in der Schweiz - ein Vorbild für Österreich?
- An analysis of the case law on article 3(2) of the OECD Model (2010)
- An imputation system for taxing foreign-source income
- An in-depth analysis of new transfer pricing documentation rules
- An introduction to the 2010 Update of the OECD Model Tax Convention
- An investor's guide to the regulatory and tax framework for S-REITs
- An optimal tax system
- An overview of Obama's international tax proposals
- An overview of the Governmental Tax Expert Committee's policy advisory note
- An overview of the court system of South Africa with emphasis on the resolution of tax disputes
- An overview of the foreign contractor tax regime
- An overview of the protection of taxpayer rights
- An overview of transfer pricing in Kenya
- An update on Russia's cross-border royalty structures
- An update on reform of the outbound investment rules
- An update on the U.K. corporate tax reform
- Analyse attraktiver Holding-Standorte in Europa - Luxemburg : Steuerplanung mit Holdinggesellschaften
- Analyse attraktiver Holding-Standorte in Europa - Malta : Steuerplanung mit Holdinggesellschaften
- Analyse attraktiver Holding-Standorte in Europa - Niederlande
- Analyse attraktiver Holding-Standorte in Europa : Steuerplanung mit Holdinggesellschaften
- Analysis of the first U.S.-Chile income tax treaty - part 1
- Analysis of the first U.S.-Chile income tax treaty - part 2
- Analyzing the determinants of profitability : evidence from European distributors
- Anrechnung ausländischer Körperschaftsteuer - Schlussanträge in der Rs. Meilicke II
- Anti-abuse clause or harmonization?
- Anti-abuse measures in the 2011 Dutch tax agenda : a transfer pricing perspective
- Anti-avoidance developments in selected Asian jurisdictions
- Antimisbruikbepalingen in het nieuwe belastingverdrag met Japan : onduidelijkheden en relatie met het Europese recht nopen tot heroverweging
- Antimisbruikregels in belastingverdragen : een balancing act
- Antle v R ; Marquis-Antle Spousal Trust v R ; Note : 2010 FCA 280
- Aparte navorderingstermijn voor kwaadwillende burgers?
- Applicability of double taxation avoidance agreements to fiscally transparent entities : an Indian perspective
- Applying (and misapplying) the OECD Commentary in commissionaire PE cases
- Arbitration challenges in US-Canada convention
- Arbitration under the new Japan-Netherlands tax treaty
- Are "environmental" tax incentives efficient?
- Are VAT rates reaching their natural peak?
- Are advance pricing agreements the transfer pricing controversy management tool of the future?
- Are consumption taxes regressive in Quebec?
- Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions
- Argentina : legal and tax aspects of transferring professional soccer players
- Argentina's tensions with the permanent establishment concept
- Arm's length pricing : Canadian and Australian perspectives
- Art. 1 Eerste Protocol EVRM : het recht op ongestoord genot van eigendom
- Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
- Art. 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Art. 3 Abs. 2 OECD-MA und die Auslegung von Doppelbesteuerungsabkommen : Auslegungsgrundsätze für DBA
- Art. 4 OESO-Modelverdrag : law, laws en de tweede volzin
- Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- As the OECD works to define intangibles, a plea for clarity
- Asia steps up transfer pricing enforcement
- Asia's leading holding company jurisdictions : Hong Kong, Malaysia and Singapore's fight for global business
- Aspectos a considerar en el análisis de constitucionalidad de un convenio tributario sobre la renta y el patrimonio
- Aspects of tax avoidance : trans-Tasman observations
- Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
- Assessing litigation risk
- Assessment of taxes in cross-border situations : the new EU Directive on administrative cooperation in the field of taxation
- Attribution of profits to permanent establishments - part 1
- Attribution of profits to permanent establishments - part 2
- Aufwands- und Nutzungseinlagen in Kapitalgesellschaften
- Ausgewählte Besonderheiten bei der Besteuerung von Bauleistungen
- Ausgewählte internationale Aspekte des neuen Umwandlungserlasses
- Auslegung von Doppelbesteuerungsabkommen und authentische Vertragssprachen
- Ausländische Einkünfte aus unbeweglichem Vermögen und deren Veräusserung nach den DBA : Streitfall Spanien und andere DBA
- Ausländische Portfoliodividenden : Nachweisprobleme stehen der Anrechnungsmethode nicht entgegen = Foreign portfolio dividends : Advocate General accepts credit method despite difficulty of proof
- Ausländisches Recht im Steuerprozess
- Australia : business restructuring developments
- Australia : decision impact statement issued for SNF
- Australia : issues paper on Minerals Resource Rent Tax
- Australia : recent developments
- Australia : review of transfer pricing rules
- Australia : taxation of athletes' image rights
- Australia : termination of sales and distribution arrangements
- Australia seeks level financial playing field
- Australia's Carbon Sunday : a price is put on carbon emissions
- Australia's GAAR comes alive in the courts
- Australia's carbon tax : the sweet and the sour
- Australia's carbon tax plans fail to please
- Australia's new R&D tax concession regime
- Australia's proposed Carbon Pricing Mechanism
- Australia: Commissioners's appeal dismissed in landmark decision
- Australia: disclosure of reportable tax positions
- Australia: proposed mining tax includes domestic transfer pricing rules
- Australia: review of transfer pricing rules
- Australian federal budget 2011-12 announced
- Australian government releases exposure draft legislation on reform of foreign-source income deferral rules
- Austria's flawed R&D tax reduction regime
- Austria's new approach to banking secrecy
- Austria's new rules on cross-border financing schemes
- Austrian dividend taxation rules are partially unacceptable, ECJ says
- Austrian withholding tax refunds on dividends in the EU
- Autres impôts indirects et assimilés : effets de structures et impulsions discrétionnaires indirectement estimées (1970-2009)
- Availability of relief under the US/UK double tax treaty : an update
- Avoidance and tax treaties : current UK experience
- BTW op handelingen m.b.t. onroerend goed in België en Frankrijk : recente hervormingen
- BTW- en BCF-herzieningsregels deels aan herziening toe?
- BTW-behandeling van bouwterreinen aan vervaardiging toe?
- BTW-uitvoeringsverordening uitvoerbaar?
- Babylonian confusion following the ECJ's decision on loyalty rewards
- Bad company
- Bank levies and taxes - a new species in the evolution of taxation?
- Bank restructuring legislation enters into force
- Bank taxes : variations on a theme
- Bank-originated securitizations : Australian Taxation Office publishes technical discussion paper
- Bankenbelasting : panacee voor de financiële crisis?
- Barbados's budget boosts international financial sector
- Barbados: 2011 Budget proposals announced
- Basel III-compliant debt instruments
- Basispauschalierung auch schon im Jahr der Betriebseröffnung möglich : kein Vorjahresumsatz und Übersteigen der Umsatzgrenze im Jahr der Geltendmachung unschädlich
- Basispauschalierung und Gewinnfreibetrag - ein Vorteilhaftigkeitsvergleich : die Inanspruchnahme der Basispauschalierung korreliert mit dem Gewinnfreibetrag : die Entscheidung für die eine oder andere Vorgangsweise bedarf genauer Kalkulation
- Bayfine - A purposive approach to interpreting the UK/US tax treaty
- Bayfine UK v Revenue and Customs Commissioners : [2011] EWCA Civ 304
- Bedeutung der neuen EU-Zinsbesteuerungsrichtlinie für Drittstaaten : Reform der EU-Zinsbesteuerung
- Bedeutung des OECD-Kommentars für die Auslegung von Doppelbesteuerungsabkommen
- Begrenzungen des Zinsabzugs in Frankreich
- Behandlung von Tax Holidays im Rahmen der Gruppenbesteuerung = Tax holidays and group taxation
- Behind the OECD's attack on global formulary apportionment
- Belang in de zin van art. 10a, vierde lid, Wet Vpb 1969 na HR 8 april 2011, nr. 10/00651
- Belastingheffing als onderdeel van het financieringsprobleem
- Belastingherziening : onderbelichte thema's
- Belastingplanning en rechtsmisbruik in de omzetbelasting
- Belgian inheritance tax rules breach EU law
- Belgian inheritance tax rules succesfully challenged before the ECJ
- Belgium's taxation of capital gains
- Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
- Beneficial ownership and tax treaties : a French view
- Beneficiaries' information rights
- Beperking hypotheekrenteaftek in Europees perspectief
- Berufliche Mobilität und socialversicherungsrechtliche Unterstellungsfragen : Teil 1
- Berufliche Mobilität und socialversicherungsrechtliche Unterstellungsfragen : Teil 2
- Berücksichtigung von Umrechnungsdifferenzen durch die Einführung des Euro bei grenzüberschreitenden Investitionen
- Besix Kier Dabhol, SA v Deputy Director of Income Tax (International Taxation) : ITA No 4249/Mum/07
- Best practices for preparing global transfer pricing documentation
- Besteuerung der Einkünfte natürlicher Personen aus Kapitalvermögen in Österreich : grundlegende Neuregelung durch das BBG 2011
- Besteuerung des Bordpersonals nach dem DBA Schweiz = Taxation of flight and ship crews according to the tax treaty with Switzerland
- Besteuerung deutscher Investitionen in Indonesien
- Besteuerung eines deutschen Geschäftsführers in Polen
- Besteuerung entsandter Arbeitnehmer gemäss DBA Grossbrittannien
- Besteuerung natürlicher Personen in Liechtenstein : Renaissance der Vermögensteuer in Europa?
- Besteuerung von Arbeitslohn in China : ein Überblick zu Entsendungen nach China
- Besteuerung von Auslandsdividenden aus Drittstaaten vor dem Abgabenänderungsgesetz 2011
- Besteuerung von Gesellschaften Liechtensteins und EU-Grundfreiheiten : EuGH-Rs. C-72/09, Établissements Rimbaud
- Besteuerung von Mitarbeiterentsendungen nach Brasilien
- Besteuerung von Mitarbeiterentsendungen nach Indien
- Besteuerung von Transferentschädigungen und Entgelten für Spielerleihen nach dem JStG 2010
- Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
- Beteiligung an ausländischen intransparent besteuerten Personengesellschaften
- Better late than never : the Finnish CFC case and the requirement to repeal final decisions that conflict with EU law
- Beware of China's tax anti-avoidance stance
- Beyond bilateral : avoiding and resolving disputes arising from 'sandwich' transactions
- Bilanzierungspflicht der deutschen Betriebsstätte einer britischen Limited Liability Partnership?
- Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines
- Bindungswirkung der Option iSd Paragr. 10 Abs 3 KStG bei grenzüberschreitendem konzerninternen Anteilstausch?
- Bindungswirkung von Rechtsverordnungen zur Umsetzung von Konsultationsvereinbarungen : Ermächtigung für DBA-Konsultationen
- Blacklisting and more : Italy's issue with Switzerland
- Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
- Brazil: thin cap rules clarified
- Brazilian taxes on foreign investment
- Brazilian thin capitalisation rules clarified
- Bringing a foreign bank account into tax compliance
- Broadening the concept of "comparable" for transfer pricing purposes
- Budget 2011 and Finance (No. 3) Bill 2011
- Budgetbegleitgesetz 2011 - Neuerungen für Kapitalgesellschaften und deren Auswirkungen
- Burgerschap van de EU en de fiscaliteit : 'Ranking other stars and the genuine link'
- Business cycle : an important comparability issue in Latin American countries
- Business model optimisation
- CATCH-22 : Kapitaleinlage vs. Sanierung
- CCCTB en bronbelastingen
- CPT custodian and the effect of trustee recoupment rights on the taxation of beneficiaries
- CUPs and profit splits - when and how to use
- Calculation of the (pre-) pro rata under EU VAT law
- Can clouds change shapes? Transfer pricing considerations for cloud computing
- Can the settlor or beneficiaries of a trust be obliged to try and obtain copies of trust documents relating to that trust from the trustees and then to provide them to HMRC? The Commissioners for Her Majesty's Revenue and Customs v Panos Parissis and others, First-Tier Tax Tribunal, 9 February 2011
- Canada Revenue Agency to challenge treaty exemption on stock option compensation
- Canada after GSK - elusive valuations of bundled transactions
- Canada court shatters trust arrangements
- Canada introduces new forms to be used to obtain treaty benefits, including by partnerships and hybrid entities
- Canada's first tax information exchange agreement enters into force
- Canada's new open door policy towards foreign equity investors in a comparative 33 country context
- Canada: CRA jump to agent-principal conclusion
- Canada: Revenue Agency issues PE ruling
- Canadian Court addresses non-qualifying amalgations
- Canadian Tax Court on the meaning of "permanent establishment" in treaties
- Canadian federal budget 2011 : stay the course, on the way to the polls
- Canadian revised federal budget - June 2011
- Canadian spinoff transactions : what a Morasse
- Cape Verde : new challenges in the business, tax and investment environment
- Capital adjustments in transfer pricing analysis : OECD example of working capital adjustments
- Capital allowances : a fiscal policy instrument for industrial development in Nigeria
- Capital gains in the Western Balkans
- Capital gains tax and double taxation agreement
- Capital investment plans and local government debt in Croatia
- Capital markets regulation on leveraged foreign exchange transactions : is the task complete?
- Careless whispers
- Case C-285/09, Criminal proceedings against R, in the presence of the Generalbundesanwalt beim Bundesgerichthof and the Finanzamt Karlsruhe-Durlach, judgment of the Court of Justice (Grand Chamber) of 7 December 2010, nyr. : the relationship between the principles of fraus omnia corrumpit and of the prohibition of abuse of rights in the case law of the European Court of Justice
- Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr
- Case no 12432 : judgment of the Tax Court, 16 November 2010
- Case no 12576 : judgment of the Tax Court, 21 October 2010
- Case no VAT 179 : judgment of the Tax Court, 14 March 2011
- Casenote - Federal Court applies anti-avoidance rules to franking credits scheme
- Casenote - International corporate restructuring not subject to general anti-avoidance rules
- Casenote - Ruling on a transparent entity's eligibility to claim tax treaty benefits
- Casenote - Supreme Court decides against extraterritorial taxation
- Cash Pooling - ein Instrumentarium für effektives Cash Management
- Cash drain transactions and tax deductibility of certain expenses
- Cassation, 10 juin 2010, et CIR , 344, par. 1er : révolution ou confirmation?
- Cayman Islands' wealth industry - pressures and responses
- Central Board of Direct Taxes sets up income tax overseas units in its bid to join global efforts to increase transparency in international financial matters
- Certain nonresident aliens are now obligated for U.S. self-employment tax
- Chalk and cheese
- Challenging legal issues confronting VAT regimes
- Challenging the OECD's arm's-length principles
- Change of individual's residence within EU : the 'tax residence' issue as a possible obstacle from an Italian perspective
- Changes in German business taxation under the Annual Tax Act 2010
- Changes in German tax law under the UCITS IV Transformation Act
- Changes in the application of tax treaties in Sweden
- Changes to Portuguese participation exemption
- Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
- China VAT reform faces uphill battle
- China issues first APA annual report
- China resource tax reforms roll out nationwide
- China's mining sector: transfer pricing challenges and opportunities
- China's tax treaties and beneficial ownership : innovative control of treaty shopping or inferior law-making damaging to international law?
- China's turnover tax regime on outsourcing and cross-border services
- China: SAT reveals enforcement plan for 2011
- Chinese bonded areas : choosing the right location
- Choosing the best form of entity for hobby activities
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : comment on the April 2011 discussion draft
- Clarity, opacity and beneficial ownership
- Climate change mitigation: carbon tax - is it the better answer for Australia?
- Cloud computing and VAT
- Cláusulas antielusión y convenios para evitar la doble imposición : cuestiones no resueltas
- Code Sec. 902 Tiering Limbo: how low can you go?
- Codification of the economic-substance doctrine - a legislative paradox
- Coffee? Tea? Section 863? Tax court dispenses double taxation in international airspace
- Collected and uncollected taxes in Croatia and in the European Union
- Collective investment trusts in Australia
- Collective investment trusts in China
- Collective investment trusts in Hong Kong
- Collective investment trusts in India
- Collective investment trusts in Indonesia
- Collective investment trusts in Singapore
- Comment on the second draft Tax Administration Bill
- Commentary on "Tax by design : the Mirrlees Review"
- Comments on a Latin American model tax treaty
- Commission recommendation of 15 December 2011 regarding relief from double taxation of inheritances (2011/856/EU)
- Commissionaire agency permanent establishments
- Commissionaire permanent establishment : possible repercussions of the Zimmer case
- Commissionare structure as an agency permanent establishment - uncertain profit allocation - Dell Products v. Government of Norway, decision of the Borgarting Court of Appeals of 2 March 2011
- Commissioner for the South African Revenue Service v Van Kets : Western Cape High Court, 22 November 2011, case no 13446/2011
- Commissioner loses transfer pricing appeal in SNF case
- Commissioner of Taxation v SNF (Australia) Pty Ltd : [2011] FCAFC 74
- Commissionnaire et établissement stable : lumières et zones d'ombre de la décision Zimmer
- Common Consolidated Corporate Tax Base (CCCTB)
- Common consolidated corporate tax base
- Common consolidated corporate tax base
- Common consolidated corporate tax base
- Common consolidated corporate tax base
- Common consolidated corporate tax base
- Common consolidated corporate tax base
- Common consolidated corporate tax base : a "fair share" of the tax base?
- Common consolidated corporate tax base and transfer pricing
- Common consolidated corporate tax base proposal of the European Commission
- Common misconceptions found in pragmatic policies
- Company tax concessions : a shareholder's perspective
- Company, person, body of persons, entity : what's the difference and why?
- Compatibility of exit taxes and Community law
- Compensation for surrender of a right : the income tax and VAT implications : a case note
- Computing capital gains in Israel
- Conceptual aspects of fiscal risk and analysis of fiscal security condition
- Conducting business in the United States through a corporation "operating on a cooperative basis"
- Conference report: Double taxation and federal systems : International symposium of the 'Arbeitskreis Steuergeschichte', 22 and 23 July 2010, Zurich
- Congress should examine transfer pricing documentation
- Consistency, sunshine, privacy, secret law, and the APA program
- Constitutional limits to taxation in a democratic state : Hungary - national report
- Consumption taxes - GST, the way forward
- Contemporary tax fraud regulation : part 1 - criminal exposure
- Contemporary tax fraud regulation : part 2 - concurrent regulation and taxpayer risks
- Contingent convertible bonds : Canada
- Contradicting views of exit taxation under OECD MC and TFEU : are exit taxes still allowed in Europe?
- Coordinating tax strategies at the EU level as a solution to the economic and financial crisis
- Coordination of indirect taxes in the Southern African Development Community
- Corporate income tax treatment of contingent convertible bonds : Luxembourg
- Corporate tax and international accounting standards : recent developments in Italy
- Corporate tax burden in the European Union
- Corporate tax reform : a macroeconomic perspective
- Corporate tax treatment of interest : EU state aid and the EU Code of Conduct as a means of combating harmful tax competition
- Corporate taxes and the location of intangible assets within firms
- Corporate transactions and the economic-substance doctrine
- Corporates face pressure over financial responsibilities
- Council Directive 2011/EU on administrative cooperation in the field of taxation
- Country characteristics and preferences over tax principles
- Court questions OECD's connection to Australian law at SNF appeals hearing
- Creating a Canada-U.S. service joint venture
- Cross-Border Business Restructuring - Anmerkungen zum Generalbericht : IFA-Kongress 2011 : Generalthema 1
- Cross-Border Business Restructuring - Verlagerung von Risiken als Anwendungsfall? : IFA-Kongress 2011 : Generalthema 1
- Cross-border and EU aspects of distressed group debt : the Dutch creditor's viewpoint
- Cross-border intragroup service charges : back to basics
- Cross-border loss relief and the 'effet utile' of EU law : are we losing it?
- Cross-border loss relief in the EU : implications of recent developments in Germany regarding outbound permanent establishments
- Cross-border mobility of tax advisers : the changing EU law framework
- Cross-border obstacles and solutions for pan-European pensions
- Cross-border retail lending in the Eurozone? Forget it! : the judgment of the Court of Justice of the European Union of 17 June 2010 in Case C-105/08, Commission v. Portugal: outbound interests further weakens the credibility of the Eurozone
- Cross-border securities lending and qualified securities lender regime
- Currency exchange results : what if Member States subjected taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption?
- Current taxation by host country of income earned by controlled foreign corporations
- Cut your cloth to suit your coat : the taxation of foundations in Malta
- Cyprus and Russia protocol to encourage investment
- Cyprus-Germany tax treaty : important changes
- Czech Supreme Administrative Court on beneficial ownership
- Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
- DBA und Personengesellschaften - Irrungen und Wirrungen im Notenwechsel zum DBA-Spanien
- DBA-rechtliche Quellenentlastung eines ausländischen Unterhaltungsdarbieters : mit Checklist zu den Dokumentationserfordernissen für den Abzugspflichtigen
- Danish tax authorities prevail in recent beneficial ownership decision
- Darf Deutschland im Verhältnis zu Liechtenstein die Kapitalverkehrsfreiheit nach Art. 40 EWRA wegen fehlender Auskunftspflicht beschränken?
- Das Abkommensschutzkonzept im neuen DBA mit Grossbritannien
- Das Abschreibungskonzept des GKKB-Richtlinienvorschlags = The two-tiered system of amortization and depreciation in the proposal for a Directive on CCCTB
- Das Aussensteuerrecht im Konflikt mit dem Europarecht
- Das DBA zwischen Deutschland und Liechtenstein
- Das DBA-Gespenst bei der Organschaft
- Das DBA-Irland aus investmentsteuerlicher Sicht
- Das Ende der S-Corporation für deutsche Investoren : abkommenswidrige Behandlung umgekehrt hybrider Betriebe durch die Finanzverwaltung
- Das Kapitaleinlageprinzip (1. Teil) : Plädoyer für eine konsequente Umsetzung im Schweizer Steuerrecht
- Das Kapitaleinlageprinzip (2. Teil) : Plädoyer für eine konsequente Umsetzung im Schweizer Steuerrecht
- Das Steuerabkommen zwischen der Schweiz und Deutschland : Analyse der Abkommensregelungen
- Das Treaty Override zur Verhinderung einer Keinmalbesteuerung aus Sicht der Finanzverwaltung
- Das Verhältnis von Abkommensrecht und nationalem Steuerrecht = The relationship between tax treaty law and national tax law
- Das deutsche Schwarzgeldbekämpfungsgesetz : neue Rahmenbedingungen für die strafbefreiende Selbstanzeige = The German anti-money laundering act : new rules for voluntary disclosure leading to tax amnesty
- Das neue DBA zwischen Österreich und Bulgarien = The new tax treaty between Austria and Bulgaria
- Das neue DBA-Spanien
- Das neue Doppelbesteuerungsabkommen Schweiz - Niederlande
- Das neue Update zum UN-Musterabkommen = The new update of the UN Model Tax Convention
- Das revidierte DBA-USA : Eckpfeiler - Fortentwicklungen - Neuland (Teil I)
- Das revidierte DBA-USA : Eckpfeiler - Fortentwicklungen - Neuland (Teil II)
- De 'main purpose' test in het nieuwe belastingverdrag met het Verenigd Koninkrijk (2008) : een analyse
- De BTW-gevolgen van betalen met toeslag
- De FGR-overeenkomsten met het Verenigd Koninkrijk en Canada : verdragstoepassing van het besloten fonds voor gemene rekening en de overeenkomsten met Verenigd Koninkrijk en Canada in het licht van het 2010 OESO - Modelverdrag
- De Hoge Raad als gids en orakel bij goed koopmansgebruik : BNB 2008/168 versus BNB 1994/33
- De Hoge Raad gaat om : inperking van overdrachtsbelasting bij aandelentransacties
- De OESO TIEA- en JAHGA-normen voor 'effectieve uitwisseling van betrouwbare informatie' ; een 'effectieve' oplossing bij preventief toezicht op gestelde belastingregels?
- De Organschaft in de Körperschaftsteuer
- De behandeling van nutteloze uitgaven in het kader van de fiscale jaarwinstbepaling
- De bepaling van een zakelijke risicoallocatie in een business restructuring
- De betekenis van het eenvoudselement in goed koopmansgebruik
- De bevrijding van de aanmerkelijkbelangheffing van buitenlandse lichamen nabij?
- De coöp in de dividendbelasting : een Zwarte Piet op 24 oktober