2010
Resource Information
The event 2010 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
The Resource
2010
Resource Information
The event 2010 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
- Label
- 2010
- Provider date
- 2010
A sample of Items that share the ProviderEvent 2010 See All
Context
Context of 2010Publication of
No resources found
No enriched resources found
- "Australia as a financial centre - building on our strengths" : a review of the report
- "Beneficial ownership" - defeat to Danish tax authorities
- "Compromise or fudge?" Reflections on the law of the UK as it affects the taxation of insolvent companies
- "Steuerdaten-Affäre Schweiz" : alles, was (Straf-) Recht ist!
- "Steuerliche Sanierung" liechtensteinischer Familienunterhaltsstiftungen
- "Steuerlicher Durchgriff" bei liechtensteinischen Familienstiftungen (Teil 1) : Untersuchungsgrundsatz versus Mitwirkungspflichten im Abgabenverfahren
- "Zappers" - are governments getting "zapped"?
- 'In control' voor de BTW als gestuurd process
- (Weitere) Infragestellung des BMF-Schreibens vom 16. 4. 2010 "Anwendung der Doppelbesteuerungsabkommen (DBA) auf Personengesellschaften" durch zwei neue Entscheidungen des BFH : Anmerkungen zum BFH-Urteil vom 28. 4. 2010, I R 81/09 und zum BFH-Beschlusss vom 19. 5. 2010, I B 191/09
- 2010 Mexican tax reform
- 2010 changes to Slovak tax legislation
- 2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
- 2010 revision to the OECD guidelines : what have we learned in 15 years?
- 2010/11 Hong Kong : a cautious budget in the face of continued uncertainty
- A 'twenty20' system
- A brief overview of the new tax regime
- A comparative study of New Zealanders' opinion on the ethics of tax evasion : students v accountants
- A comparison of selected features of real estate investment trust regimes in the United States, the United Kingdom and Germany [part 4]
- A cross-country perspective on beneficial ownership - Part 1
- A cross-country perspective on beneficial ownership - Part 2
- A hard drive
- A history of New Zealand's double tax agreements
- A hole-in-one shot for the marketing of sports image rights?
- A lighter transfer package? German government proposes reversion of 2008 rules
- A look at 2009 in the US Tax Court
- A look at the expert witness reports in Australia's SNF case
- A look at the new Japan-Netherlands income tax treaty
- A mundane journey to Vodafone ruling and its aftermath in India
- A new chapter in transfer pricing?
- A new destination for the travel industry
- A new tax experience in France : claim to the Constitutional Court
- A new transfer pricing regime
- A primer on PFIC taxation
- A recipe for chaos
- A short guide to Brazil's tax system
- A short guide to Bulgaria's tax system
- A short guide to Costa Rica's tax system
- A short guide to Croatia's tax system
- A systems-based approach to tax treaties
- A time for tax transparency and clarity
- A very private affair
- A work in progress
- APA procedures in the United States and Canada : a side-by-side comparison
- ASEAN : towards the establishment of a community (corporate) business profits tax
- Aansprakelijkstelling bij eenvoudige werkzaamheden : geen eenvoudige zaak!
- Abfindungen an Arbeitnehmer
- Abgabenänderungsgesetz 2010 : warum von der Senkung der Lieferschwelle Abstand genommen werden sollte = Tax Amendment Act 2010 : why the distance selling threshold should not be lowered
- Abkommensberechtigung von Personengesellschaften : eine Stellungnahme zu den Ausführungen von Brähler/Mayer
- Abkommensberechtigung von Personengesellschaften : zugleich Besprechung des BMF-Schreibens vom 16. 4. 2010
- Abolition of double taxation in the Treaty of Lisbon
- Abuse of tax law across Europe (part one)
- Abuse of tax law across Europe (part two)
- Abuse under the Merger Directive
- Abwicklung geschäftlicher Tätigkeiten in den Freihandelszonen und Offshore-Zentren der VAE = Business transactions in the free zones and offshore jurisdictions in the UAE
- Abziehbarkeit von Vermietungsverlusten für eine Auslandsimmobilie
- Abzug finaler Verluste einer Tochtergesellschaft im EU-Ausland bei der Muttergesellschaft in Deutschland : Verstoss gegen Niederlassungsfreiheit
- Abzug finaler Verluste von in anderen EU-Mitgliedstaaten ansässigen Konzerntochtergesellschaften : Grundsätze der Rs. Marks & Spencer
- Abzug von Rentenzahlungen bei vermieteter Immobilie als Sonderausgabe : Sonderausgabenabzug für beschränkt Steuerpflichtige
- Accounting Rules and Their Impact on Taxation of Derivatives
- Accounting for Financial Instruments in Accordance with IFRS
- Achieving greater efficiency through tax automation
- Acquisition of Brazilian companies by U.S. companies
- Addressing tax risks involving bank losses
- Advance Ruling - der Auskunftsbescheid gemäss Paragr. 118 BAO : antragsgebundene Rechtsauskünfte zu Umgründungen, zur Gruppenbesteuerung und zu Verrechnungspreisen
- Advance pricing agreements : the way forward for India
- Advance pricing agreements in Germany
- Advance pricing agreements under pressure
- Advance pricing agreements: a UK perspective
- Affaire X Holding BV et l'autonomie du principe de répartition équilibrée du pouvoir d' imposition entre Etats membres
- Afgezonderde particuliere vermogens
- Aftrek van enige en eigen woning 5 jaar later
- Agency permanent establishment and commissionaire structures
- Agency permanent establishments
- Agency permmanent establishments and the Zimmer case
- Airline Rotables Ltd UK v Joint Director of Income Tax, International Taxation : ITA No 3254/Mum/06
- Aktienrückkäufe in der Schweiz und in Österreich - ein aktien- und steuerrechtlicher Vergleich = Share buybacks in Switzerland and in Austria - a legal comparison
- Aktuelle Abkommenspolitik : neue Entwicklungen und Renaissance des Auslandstätigkeitserlasses
- Aktuelle Entwicklungen bei internationalen Verständigungs- und Schiedsverfahren
- Aktuelle Entwicklungen in China im Bereich der Verrechnungspreise
- Aktuelle Rechtsentwicklungen zur grenzüberschreitenden Verlustverrechnung
- Aktuelle Rechtsprechung zum DBA-USA
- Aktuelle Rechtsprechung zum DBA-USA : Besteuerung "nach Lage der Dinge" : Anmerkungen zur Rechtsprechung des BFH bei Pinkelrnell in IStR 2010, 785
- Aktuelle Änderungen im Steuerrecht zur Förderung der irischen Wirtschaft : Steuergesetzgebung in Irland
- All-or-nothing rule leaves taxpayers empty-handed
- Allgemeine Strafmilderungs- und Strafbefreiungsgründe im Steuerstrafrecht
- Ambiguity resolved : Canadian Federal Court of Appeal upholds late-filing penalties for non-residents
- Amended transfer pricing rules
- Amending protocol strengthens OECD Mutual Assistance Convention
- America's worrisome trend
- Americans, Americans - so good they tax them twice!
- An Indian perspective on recent OECD TP initiatives
- An analysis of the tax convention between Luxembourg and the United Arab Emirates
- An appraisal of trusts under the Italian tax amnesty
- An argument of substance
- An economic adjustment for risk
- An ever distant union : the cross-border loss relief conundrum in EU law
- An explanation of the 2009 IRS cost sharing arrangement regulations
- An improved tax regime for intangibles in the Netherlands
- An international perspective on VAT
- An overview of Hungary's holding regime
- An overview of arm's length approaches to thin capitalization
- An overview of the new UK regime for offshore funds
- An overview of the protection of taxpayer rights in Portugal
- An update on advance pricing agreements in Canada
- An update on recent Chinese tax rules on nonresident enterprises
- Analyzing the equity swap legislation and Tier I audits
- Anmerkung zur BFH-Entscheidung I R 114/08 vom 21. 10. 2009 (Nachfolge "Columbus Container")
- Anmerkungen zu den Verwaltungsgrundsätzen Funktionsverlagerung vom 13.10.2010 : Anforderungen an die Funktionsverlagerung
- Annual review : Australia
- Annual review : China
- Annual review : EU Joint Transfer Pricing Forum
- Annual review : France
- Annual review : Germany
- Annual review : Latin America
- Annual review : OECD
- Annual review : The Netherlands
- Annual review : United Kingdom
- Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation
- Anti-deferral and anti-tax avoidance : 2010 FBAR update
- Anti-hybrid rules in the Canada-US tax treaty
- Anticipated changes in Russian transfer pricing rules
- Antle v R ; Marquis-Antle Spousal Trust v R ; Antle and another v R : 2009 TCC 465
- Anwendbarkeit von nationalen Rückfallklauseln bei Einkünften aus nichtselbstständiger Arbeit
- Anwendung der Doppelbesteuerungsabkommen (DBA) auf Personengesellschaften : eine Analyse des BMF-Schreibens vom 16. 4. 2010, IV B 2 - S 1300/09/10003, BStBl I 2010, 354
- Anwendungsbereich der fiktiven Steueranrechnung im UmwStG
- Anwendungsfragen beim Ausgleichsposten gemäss Paragr. 4g EStG
- Anything but simple!
- Appeals scheduled for tax avoidance cases in New Zealand
- Application of tax treaties to German partnerships
- Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?
- Arbeitslohn durch Übernahme von Steuerberatungskosten bei Nettolohnvereinbarung
- Arbitration of unresolved issues in mutual agreement cases : the new para. 5, art. 25 of the OECD Model Convention, a multi-tiered dispute resolution clause
- Are Canadian share dispositions by a nonresident taxable in Canada?
- Are VAT exemptions compatible with primary EU law?
- Are all CFC regimes the same? The impact of the income attribution method
- Are the days of exit taxes in the EU numbered?
- Around the world in 73 days
- Art. 4(2) of the OECD Model Convention : practice and case law
- As the world turns: Court rebuffs novel spin on international tax filing rules
- Asia tax directors speak out against extra pressure
- Asian update I - developments
- Asian update I - disputes
- Aspects of legal privilege
- Assessing the fiscal costs and benefits of A8 migration to the UK
- Asset specificity, international profit shifting, and investment decisions
- Assistant Director of Income Tax (International Taxation) v Delta Airlines Inc : (2009) 123 CTR (Mum) 266
- Astra Zeneca : the VAT treatment of vouchers
- Atmosphere is changing for exchange of information
- Attracting investments with tax treaties : an analysis of Singapore's tax treaty policy
- Attribution of business income in India
- Attribution of profits to PEs - implications of the 'authorized' OECD approach (Part 2)
- Attribution of profits to PEs : implications of the 'authorized' OECD approach (Part 1)
- Auf den zweiten Blick : warum Paragr. 3c EStG auf DBA-Schachteldividenden nicht anwendbar ist
- Aufgabe des strikten Anwendungsvorrangs der Standardmethoden zur Verrechnungspreisbestimmung? Diskussionsentwurf zur Änderung der OECD-Verrechnungspreisrichtlinien
- Aufruf für eine europäische Finanzgerichtsbarkeit
- Aufsichtsrats- und Verwaltungsratsvergütungen im österreichischen DBA-Netzwerk = Directors' fees in the Austrian tax treaty network
- Ausgewählte Problemfelder der Hinausverschmelzung von Kapitalgesellschaften aus Deutschland
- Ausländische Umwandlungen - Fragen im Zusammenhang mit Paragr. 8 Abs. 1 Nr. 10 AStG
- Ausnahmen von der Gesamtbewertung des Transferpakets - zugleich Neufassung des Paragr. 1 Abs. 3 Sätze 9 und 10 AStG
- Ausnahmsweiser Abzug tatsächlicher finaler Verluste einer EU-Tochtergesellschaft bei der inländischen Muttergesellschaft? - Eine Betrachtung vor dem Hintergrund der jüngsten Entscheidungen des BFH
- Australia issues second consultation paper on reform
- Australia waits on minerals resource rent tax
- Australia's Federal Court considers distributor SNF's case
- Australia's consolidation regime : a road of no return?
- Australia's holding company regime
- Australia's proposed changes to anti-tax-deferral (attribution) rules
- Australia's revamped mining and petroleum tax proposals
- Australia's superannuation system : a critical analysis
- Australia's taxation of trusts set for major upheaval
- Australia: Federal Court rejects profit based methods
- Australia: analysis of the ATO ruling on the interaction between transfer pricing and thin cap rules
- Australian "permanent establishment": what are the tax implications?
- Australian GST and residential property - uncertainty abounds
- Australian tax treaties : trends and developments since the US Protocol
- Austria : planned bank tax
- Austria's holding company regime
- Austrian measures aimed at protecting the corporate tax base
- Austrian transfer pricing guidelines published
- Authorities tackle withholding tax discrimination
- Authorities up the pressure on fraudsters
- Authors and tax authorities
- Avoidance and appeals : reversing and upholding John F. Avery Jones and his fellow Special Commissioners
- Avoidance of double taxation and its interaction with European triangular arrangements
- BES-wetgeving : Nederland kent voortaan twee fiscale stelsels
- BFH zur Zwischenschaltung einer GmbH
- BMF kippt Anrechnungsvortrag für ausländische Quellensteuern = Austrian Ministry of Finance denies carry-forward of foreign withholding tax
- BMF modifiziert Verwaltungsanweisungen zum Ausfuhrnachweis im "ATLAS-Ausfuhr"-Verfahren
- BMF zum Anrechnungsüberhang ausländischer Quellensteuern : Rückwirkungen auf inländische Betriebsstättenverluste
- BTW en emissierechten : een klimaat voor fraude?
- Backdating, tax evasion, and the unintended consequences of Canadian tax reform
- Bamford v Federal Commissioner of Taxation
- Bankgeheimnis neu - ungeklärte Fragen Teil 2
- Barbados : music and meaning
- Barbados companies should consider tax impact of protocol on Chinese subsidiaries
- Barriers to mobility : the lockout effect of U.S. taxation of worlwide corporate profits
- Basically the same?
- Bayfine UK v Revenue and Customs Commissioners : [2010] EWHC 609 (Ch)
- Beginn der (Bau-)Betriebsstätte bei Planungsleistungen in Österreich
- Behandlung hybrider Gesellschaften im Entlastungsverfahren nach Paragr. 50d EStG - Reichweite des Art. 1 Abs. 7 DBA-USA
- Belgian Supreme Court clarifies tax year for nonresidents
- Belgian companies with foreign permanent establishments: offsetting of losses : the Belgian Velasquez doctrine in non-EU situations: an analysis under Belgian constitutional and treaty law
- Belgian institutional funds : an attractive tax regime
- Belgium : new reporting obligations
- Belgium and Liechtenstein : current judicial cases, TIEAs and the new tax haven list
- Belgium international professional associations : a helicopter view of the tax regime
- Belgium relaxes its bank secrecy rules
- Belgium's de facto position on the taxation of trusts
- Belgium's favourable treaty policy : an analysis
- Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold
- Belgium: taxpayers must be pro-active
- Beneficial ownership : current trends
- Beneficial ownership in tax treaties: judicial interpretation and the case for clarity
- Benelux tax competition to attract IP income is on again
- Berechnung der Nichtrückkehrtage bei Dienstreisen von Grenzgängern : Besprechung der BFH-Urteile vom 11. 11. 2009, I R 83/08, I R 84/08 und I R 15/09
- Berücksichtigung ausländischer Betriebsstättenverluste : Anmerkungen zu den BFH-Urteilen vom 9.6.2010 - I R 100/09 und I R 107/09
- Berücksichtigung finaler ausländischer Betriebsstättenverluste : endlich Klarheit durch den BFH
- Beschränkt steuerpflichtiger Mannschaftssportler : ein Eigentor des BMF beim Steuererlass für Champions-League & Co - Negativliste setzt Finanzverwaltung unter Zugzwang
- Besonderheiten bei angestellten beschränkt steuerpflichtigen Künstlern und Sportlern
- Besonderheiten bei der Vermögensbindung eines Fördervereins : Gemeinnützigkeit von ausländischen Körperschaften öffentlichen Rechts
- Besonderheiten bei der grenzüberschreitenden Verlustnutzung
- Besteuerung ausländischer Abspaltungen beim inländischen Anteilseigner
- Besteuerung von Abfindungen bei Anwendung der DBA mit Belgien, den Niederlanden, Österreich und der Schweiz
- Besteuerung von Abfindungen nach dem DBA-Grossbritannien - Anwendungsbereich der "Remittance-Base-Klausel"
- Besteuerung von Arbeitnehmereinkünften in Belgien : aktuelle Entwicklungen
- Besteuerung von Arbeitnehmereinkünften in den Vereinigten Arabischen Emiraten : Überblick und aktuelle Entwicklungen
- Besteuerung von Arbeitnehmereinkünften in der Schweiz : Überblick über die Regelungen des DBA Schweiz bei Mitarbeiterentsendungen
- Besteuerung von Einmalzahlungen aus einer Schweizer Pensionskasse
- Besteuerung von Erträgen aus Lebensversicherungen in Deutschland = Taxation of income from life insurances in Germany
- Besteuerung von nach Polen entsandten Arbeitnehmern gemäss DBA Polen : Überblick und aktuelle Entwicklungen
- Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
- Bestrijding van dividenddoorstroomconstructies : fiscale autonomie van de EU-lidstaten
- Beteiligungsabzug bei Teilveräusserungen
- Betriebsaufgabe und Hauptwohnsitzbefreiung : VwGH : die Befreiung nach Paragr. 24 Abs. 6 EStG erfasst das Gebäude samt Grund
- Betriebsprüfungserfahrungen multinationaler Unternehmen in Deutschland : steuerliche Aussenprüfung in Deutschland
- Betriebsstättendiskriminierungsverbot im Internationalen Steuerrecht = Non-discrimination of permanent establishments in international tax law
- Betriebswirtschaftliche Analyse grenzüberschreitender Verlustverrechnungen : Auswirkungen der EuGH-Rechtsprechung
- Betrugsbekämpfungsgesetz 2010 als Regierungsvorlage beschlossen
- Between extremes : merging the advantages of separate accounting and unitary taxation
- Between formulary apportionment and the OECD Guidelines : a proposal for reconciliation
- Beware of new tax depreciation impacts
- Bilanzierung in Deutschland und Österreich = Financial reporting in Germany and Austria
- Blacklisted no longer
- Bollywood and the world of tax treaties
- Boost for VCTs?
- Border adjustments for carbon taxes and the cost of CO2 emissions permits : politics, economics, administration and international trade rules
- Branch rule update: two IRS private letter rulings offer guidance on the effective rate of tax test
- Brazil adopts thin capitalisation rules
- Brazil expands tax haven list, adds list of privileged tax regimes : Europe prominent in the regimes list
- Brazil publishes its black and greylists
- Brazil's new rules for tax havens
- Brazil's thin cap rules and nondiscrimination under its income tax treaties
- Brazil's transaction tax : one year on
- Britain catches up in holding company stakes
- Budget : upping the stakes
- Buitenlandse belastingplicht, Nederlandse onroerende zaken en de wisselwerking met het fiscale-eenheidsregime in de vennootschapsbelasting
- Bulgaria three years after accession : net taxation of non-residents and other amendments
- Business restructuring and permanent establishments
- Busy times ahead for Indian tax system
- CGT : resident, non-resident and PBO trust beneficiaries [part 1]
- CGT : resident, non-resident and PBO trust beneficiaries [part 2]
- CO2 MTIC fraud - technologically exploiting the EU VAT (again)
- Can Member States survive EU taxation? Can the European Union survive national taxation?
- Can the proposed tax code override Indian tax treaties?
- Can they close the tax gap?
- Canada Revenue Agency continues its attack on "nonresidents"
- Canada Revenue Agency interpretations facilitate common investment structures
- Canada moves to eliminate timing problem for refunds to nonresidents
- Canada revenue's interpretation of PE
- Canada's budget improves foreign investment environment
- Canada's greater scrutiny on transactions with non-arm's-length nonresidents
- Canada's new tax return filing requirements for partnerships
- Canada: Department of Finance releases draft foreign affiliate amendments
- Canada: appeal court overturns Glaxo ruling
- Canadian acquisition of U.S. real estate
- Canadian foreign affiliate rules : changes and proposals
- Canadian ruling on guarantee fee
- Canadian taxation of mining
- Canadian use of APAs as a planning tool in the current economic climate
- Cap-and-trade : a practical tax analysis (Part 1)
- Cap-and-trade : a practical tax analysis (Part 2)
- Capital gains taxation in Kazakhstan
- Cartesio : an analysis of the Court's decision and its relevance for Malta
- Cartier Shipping Co Ltd v Deputy Director of Income Tax, International Taxation : ITA No 3036/Mum/07
- Case note : the E*Trade decision
- Cash is king - transfer pricing and treasury operations
- Cash pooling in today's world, a transfer pricing perspective
- Caution advised to avoid disaster
- Cayman Islands could learn from the US Treasurer : what NOT to do
- Challenges ahead for investment into India through Mauritius
- Challenges of China's double tax agreements
- Changes affecting financial institutions and managed investment trusts under the new Australia-New Zealand tax treaty
- Changes to the OECD Commentary on Collective Investment Vehicles proposed by the OECD Committee on Fiscal Affairs
- Changes to the dividend payment rules and the associated income tax implications
- China : Notice 698 - the death of offshore holding structures?
- China tax update: foreign insurers
- China taxes private equity fund on indirect transfer of PRC company
- China update : cash repatriation via service fees
- China's FTC regime and outbound investment structures
- China's capital gains taxation of nonresidents and the legitimate use of tax treaties
- China's foreign tax credit regime
- China's new tax platform for business restructuring
- China: increased transfer pricing risks for auto-makers
- China: increasing interest in local intangibles
- Chinese VAT incentives for R&D centers' purchases of equipment
- Chinese tax authorities issue practice guidance on implementing the China-Singapore DTA
- Chipkarten im Bilanz- und Steuerrecht : Anlage- oder Umlaufvermögen, geringwertige Wirtschaftsgüter, Verbindlichkeit oder Rückstellung, Entgelt, Kaution, Schadenersatz
- Civil law and common law perspectives : a view from the left
- Claim payments not subject to premium tax
- Clarification of tax treatment of certain Islamic finance products
- Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
- Clash of rules : thin capitalization and transfer pricing
- Classificatie van rechtsvormen, in het bijzonder een vennootschap met een in aandelen verdeeld kapitaal
- Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 1
- Classification and treatment of hybrid financial instruments and income derived therefrom under EU corporate tax directives - part 2
- Classification of foreign entities in the Netherlands : recent developments
- Classifying foreign hybrid entities for Dutch tax purposes
- Clinging to the changing face of APAs
- Code Sec. 121 tax law changes: implications for international assignees
- Cognitive capture, parliamentary parentheses, and the rise of fractional apportionment
- Collective investment vehicles in international tax law : the Swiss perspective
- Coming to terms with schedule UTP
- Commission Communication on work of EU Joint Transfer Pricing Forum with proposal for revised Code of Conduct for implementation of the Arbitration Convention : European Commission
- Commission v Italy : impact on EU and non-EU member states
- Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision
- Commissionaire Agreements: some remarks in view of the recent Italian tax authorities challenges
- Commissionaire agency permanent establishment structures
- Commissionaire agency permanent establishment structures
- Commissionaire agency permanent establishment structures and the impact of the Zimmer case
- Commissionaire agency permanent establishment structures and the impact of the Zimmer case
- Commissionaire agency permanent establishments
- Commissionaire/agency permanent establishment structures
- Commitment fee not treated as interest
- Commitment to the internationally agreed standards of transparency and exchange of information for tax purposes
- Common issues involving Indian acquisitions, dispositions, and spinoffs
- Company fiscal mobility and Community law
- Comparability issues : additional difficulties in Latin American transfer pricing analyses
- Comparable data searches, TNMM use examined in BNA International forum survey of 27 countries
- Comparative incentivisation in the Asia Pacific
- Comparative survey on sports image rights : Guernsey
- Comparative tax law : theory and practice
- Comparing the Canadian and US regimes: a Canadian perspective
- Comparison of the incentives offered in Asia Pacific region
- Compatibility of the Icelandic CFC rule with the EEA agreement freedoms
- Complexity of New Zealand's income tax legislation : the final installment
- Conflicting transfer pricing decisions by Argentina's tax court
- Congratulations, Ethel! You are now responsible for transfer pricing..
- Congress: fix transfer pricing and protect U.S. competitiveness
- ConocoPhilips case : implications in Norway and beyond
- Consequences of the implementation of the CCCTB regime on EU member states tax collection : will CCCTB have a dramatic or only a severe effect on public finances?
- Consignment and call-off-stock transactions between Poland and Germany
- Consignment manufacturing in today's economy
- Constructive permanent establishments : Canadian comments on the Zimmer case
- Container Corp. - Tax Court provides needed guidance on sourcing of guaranty fees
- Contract conclusion and agency permanent establishments : here, there, and everywhere?
- Contributing a developing country's perspective to international taxation : United Nations tender for development of a transfer pricing manual
- Contributions to partnerships from a European VAT law perspective
- Controlled foreign companies reform : how the proposed new rules interact with transfer pricing legislation
- Controversial tax goes to boost business climate
- Coordination rules as a solution to tax arbitrage
- Coping with the economic downturn
- Corporate debt waivers in Luxembourg : consequences and tax planning opportunities
- Corporate migrations to Ireland
- Corporate tax audit in Malaysia : an exploratory study using focus groups
- Corporate tax consolidation and enhanced cooperation in the European Union
- Corporate tax policy for the 21st century
- Corporation tax and foreign dividend income - "Once more unto the breach, dear friends..."
- Cost sharing and the acrobatics of arm's length taxation
- Cost sharing developments in the U.S. : the arm's-length standard after Xilinx and Veritas
- Cost sharing regulations : the case for formulary apportionment transfer pricing
- Council adopts new directive on mutual assistance in recovery of tax and similar claims
- Courts accepts expiry of period to claim
- Courts give green light to claiming r&d credit for supplies
- Credit versus exemption under domestic tax law and treaties
- Criminal law - tax fraud and other offences - sacrifice of income for services rendered : Van Heerden & Others v State : Western Cape High Court, case no A63/08, 23 September 2010
- Critical concerns with India's resolution alternative
- Cross-border VAT grouping
- Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
- Cross-border entities and EU VAT : a contradictory concept?
- Cross-border loans and arm's length interest
- Cross-border loss relief for permanent establishments under EC law
- Cross-border mergers in Europe
- Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio
- Cross-border stock transfers : the overlap between IRC sections 367 and 304
- Curtailing income tax relief for cosmetic medical expenses
- Customer loyalty: nothing in life is free
- Cut your IP tax bill
- Cyprus
- Cyprus : status update on double taxation conventions
- Cyprus's holding company regime
- DBA mit den Vereinigten Arabischen Emiraten (VAE) : Bayerisches Landesamt für Steuern geht von abkommenslosem Zustand ab dem 1. 1. 2009 aus
- DBA und Rechtsanwendungsmethodik - verdeckte Gewinnausschüttung und treaty overriding
- Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations
- Das Arm's-Length-Prinzip ist unionsrechtskonform! = The arm's length principle is in conformity with EU law!
- Das BMF-Schreiben zum BFH-Folgeurteil in der Rechtssache Lidl Belgium
- Das Besteuerungsrecht für nachträgliche Einkünfte im internationalen Steuerrecht
- Das Doppelbesteuerungsabkommen zwischen Deutschland und Italien
- Das Ende der Umgehung des Methodenwechsels? = The end of switch-over avoidance?
- Das Erfordernis einer (nahezu) ausschliesslichen betrieblichen/beruflichen Veranlassung von Aufwendungen
- Das EuGH-Urteil in der belgischen Rechtssache C-311/08 SGI und seine Implikationen für die Frage der Europarechtmässigkeit des Paragr. 1 AStG
- Das Gesellschafts-, Investitions- und Steuerrecht in Ägypten : Überblick über das Wirtschaftsrecht
- Das Optionsmodell des Paragr. 10 Abs. 3 KStG am Prüfstand des Unionsrechts = Optional tax regime for foreign intercompany holdings in Sec. 10 para. 3 CITA in accordance with EU Law?
- Das US-amerikanische Erbschaft- und Schenkungsteuerrecht : US-Transfer Taxes - so aktuell wie nie
- Das Verfahren nach Art. 6 EU-Schiedskonvention
- Das Verständigungs- und Schiedsverfahren nach Art. 25 OECD-MA als "letzter Ausweg"
- Das chinesische Steuersystem - Überblick und Entwicklungen
- Das finnische Steuerrecht 2010/2011 : aktuelle Entwicklungen
- Das ist interessant! IRS exempts U.S.-earned salaries of certain U.S. citizens living in the United States
- Das liechtensteinische Steueramtshilfegesetz : Umsetzung und praktische Anwendung
- Das neue DBA mit den Vereinigten Arabischen Emiraten : geänderte Rahmenbedingungen für Investoren in der Golfregion
- Das neue DBA zwischen Österreich und Serbien = The new tax treaty between Austria and Serbia
- Das neue Doppelbesteuerungsabkommen mit den Vereinigten Arabischen Emiraten
- Das neue Schweizer Mehrwertsteuergesetz eröffnet vielfältige Möglichkeiten
- Das neue Steuerrecht im Fürstentum Liechtenstein : Auswirkungen auf internationale Strukturen
- Das neue dänische Gesellschaftsgesetz : Kapitalgesellschaftsrecht aus einem Guss
- Das sog. Erstjahresproblem bei der Organschaft in der Escape-Klausel : Praxisfragen zur Organschaft bei der Zinsschranke im Rahmen der Escape-Klausel
- De Hoge Raad grijpt in in de wettelijke regeling van de heffingsrente : de Hoge Raad als hoogste wetgever?
- De Nederbelgische DGA
- De additionele inwonereis in het verdrag met de Verenigde Staten: HR 4 december 2009, BNB 2010/177
- De belastingheffing van ondernemers in de voorstellen van de Commissie-Van Weeghel
- De belastingrechter en de algemene bestuursrechter, verschillen en overeenkomsten
- De bestuurlijke lus en het belastingrecht
- De fiscale behandeling van winstuitkeringen in natura
- De fiscale kwalificatie van de overeenkomst van gevestigde of altijddurende rente ('perpetual')
- De fiscale positie van de eigen woning
- De hoogste tijd voor afschaffing van de dividendbelasting : een economische analyse
- De houdsterverliesregeling versus de EU-verdragsvrijheden
- De innovatiebox in internationaal perspectief
- De nieuwe circulaire over artikel 11 en 18 par. 3 WBTW na het arrest-Zita Modes : processie van Echternach?
- De ondernemer in de Nederlandse inkomstenbelasting en het EU-recht
- De onmogelijkheid van een grensoverschrijdende fiscale eenheid in de vennootschapsbelasting
- De rangorde bij de aftrek van voorbelasting bij de verhuur van onroerend goed
- De sociale vlaktaks: gewogen en te licht bevonden
- De stortvloed aan wet- en regelgeving over witwassen en zwart geld
- De toepassing van de informatieverplichting van art. 47 AWR onder het handhavingsconvenant
- De verdragsclassificatie van voordelen uit een lucratief belang genoten door een buitenlandse belastringplichtige
- De verlengde navorderingstermijn : quo vadis?
- De waarschijnlijkheid van onzekere belastingposities
- De zaak Scheuten Solar Technology : een analyse en mogelijke strijdigheid van renteaftrekbeperkingen met de EU Interest- en Royaltyrichtlijn
- Deadlines approaching for documentation submissions in China
- Dealing with debt : Australia
- Dealing with debt : China
- Dealing with debt : Hong Kong
- Dealing with debt : India
- Dealing with debt : Indonesia
- Dealing with debt : Japan
- Dealing with debt : Malaysia
- Dealing with debt : Singapore
- Dealing with debt : South Korea
- Dealing with debt : Taiwan
- Dealing with debt : Thailand
- Debt modifications - international tax considerations for U.S. multinationals
- Decision on exchange difference causes uncertainty
- Decree of Minister of Finance no. 22/2009 (X.16) on documentation requirements related to establishing the arm's length price
- Deductibility of interest incurred on loans used to finance dividend distributions : three cases from Central Europe
- Defining the term 'business' for purposes of tax treaties
- Degressive AfA auch für im Ausland belegene Gebäude
- Dell Products (NUF) v Tax East : 09-066493TVI-OTIR/07
- Denmark : new transfer pricing valuation guidelines
- Denmark's advantages as a holding company jurisdiction
- Deputy Director of Income Tax v M/s Tata Iron and Steel Co Ltd : ITA No 536/Mum/2004