control
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The concept control represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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control
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The concept control represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- control
53 Items that share the Concept control
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- [Guidance on risk in chapter 1 of the OECD Transfer Pricing Guidelines]
- A review of Brazil approaches to cooperative compliance in light of international tax practice and the OECD concept
- Advance ruling explores meaning of "control" for transfer pricing purposes
- Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
- Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
- Blockchain and smart contracts : a look at the future of transfer pricing control
- Buy-sell provisions and their effect on Canadian control of private corporations
- Canadian loss restriction events
- Control over risk, DEMPE functions, and the remuneration of R&D service providers
- Controlling risks from a transfer pricing perspective
- Corporate acquisitions and mergers in Italy
- Corporate control : an evolving Canadian concept
- Cross-border secondment of employees to India : recent developments
- Customs and fiscal control in Poland as a radical measure to eliminate tax evasion
- Defining controlled foreign companies : changes ahead for Kazakhstan?
- Determining corporate control : Canadian court clarifies role of unanimous shareholders' agreement
- Die Umsetzung der Hinzurechnungsbesteuerung gemäß ATAD in Deutschland und in Österreich : zentrale Aspekte im Rechtsvergleich
- El derecho tributario ante una nueva realidad virtual : la tecnología blockchain aplicada a los contratos inteligentes = Tax law in the face of a new virtual reality : blockchain technology applied to smart contracts
- El futuro del control fiscal en Colombia : lineamientos para la implementación del Acto Legislativo 04 de 2019
- El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
- El uso de las plataformas tecnológicas como instrumento de control tributario
- Enhancing the group interest in transfer pricing analysis
- Farnborough Airport Properties Co v HMRC : statutory interpretation and the "interstices" of administrative law
- Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions
- Foreign investment control heats up : a global survey of existing regimes and potential significant changes on the horizon
- French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG
- Germany broadens intragroup exception to change of control rule
- Giustizia tributaria e diritti fondamentali : giusto tributo, giusto procedimento, giusto processo
- Governance of tax administrations : what other countries can learn from Zambia
- How OECD BEPS Action 3 would strengthen CFC rules
- Il trust : criticità, correzioni, sviluppi
- Issue of common control in recent transfer pricing cases
- Italian revenue agency provides new CFC guidance
- Let’s talk about trust : the treatment of foundations as trusts under the Common Reporting Standard : a call for a new approach
- Metodología de los precios de transferencia : régimen fiscal de las operaciones vinculadas
- Negative control
- Nextens BTW almanak 2020 : handleiding voor de aangifte omzetbelasting
- Ownership, control, and the arm's-length standard
- Patrimonios en fideicomiso como entidades estructuradas ante la contabilidad internacional
- Popular acquisition format must navigate common control rules
- Remote control
- Revenue Guidance on controlled foreign company rules
- Risk-taking by multinational finance entities and interest deductibility
- Strategic control of transfer pricing in a BEPS context
- Swedish Administrative Court rules in favour of the taxpayer in a transfer pricing case about control and substance
- Technology and tax administration control in Latin America
- The concept of control in taxation law
- The new Russian controlled foreign company regime : review and comparison with the Australian regime
- The non-unique notion of "control" in transfer pricing : interpretation, legislative developments and problematic aspects from an Italian and international perspective
- The role of the concept of control under CFC legislation within the European Union vis-à-vis third countries
- The taxation of partnerships : selected issues
- Transfer pricing regulations in Saudi Arabia and Egypt - a comparison
- Who has de jure control of a corporation when its shares are held by an limited partnership?
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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/NYt3Rgf0Shs/" 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/NYt3Rgf0Shs/">control</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>
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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/NYt3Rgf0Shs/" 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/NYt3Rgf0Shs/">control</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>
