triangular cases
Resource Information
The concept triangular cases represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
triangular cases
Resource Information
The concept triangular cases represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- triangular cases
132 Items that share the Concept triangular cases
Context
Context of triangular casesSubject of
No resources found
No enriched resources found
- "The Bermuda triangle approach" : the Spanish reaction to uncooperative and low-tax countries
- "Triangular case" - DBA-Dreieckskonflikt bei Mehrfachansässigkeit eines Grenzgängers : BFH, Beschluss vom 4. 11. 2014 - I R 19/13
- "Triangular problem" settled in US-Netherlands treaty protocol
- A critical evaluation of the New Zealand and Australian governments' solution to triangular taxation relief : Part two
- Aktuelle Entwicklungen im Internationalen Steuerrecht. : Das neue Musterabkommen der OECD
- Article 17(2) of the OECD Model in triangular situations : does Article 17(2) apply if the artiste or sportsman is resident in a third state?
- Aspetti fiscali delle operazioni internazionali
- Australia, New Zealand make progress on cross-border tax problems
- Avoidance of double taxation and its interaction with European triangular arrangements
- Belastingheffing van beloningen uit een dienstbetrekking uitgeoefend aan boord van een schip of luchtvaartuig dat in internationaal verkeer wordt geëxploiteerd : interpretatieproblemen m.b.t. artikel 15(3) OESO-modelverdrag
- Brexit challenges
- Cas triangulaires : répercussions en Suisse à court et moyen terme du nouveau traité de double imposition entre les Etats-Unis et les Pays- Bas
- Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
- Das Betriebsstätten-diskriminierungsverbot im Internationalen Steuerrecht
- De invloed van het EG-recht op het internationaal belastingrecht : beleids- en marktintegratie
- De vestigingsplaatsfictie in de dividendbelasting : een achterhaald concept?
- De vestigingsplaatsfictie in de vennootschapsbelasting
- De werking van art. 11, lid 5, OESO-modelverdrag in een driehoekssituatie
- Die Anti-Missbrauchs-Vorschrift des MLI gegen Einkünfteverlagerungen in Betriebsstätten von Niedrigsteuerländern = The anti-abuse provision of the MLI against income shifting to permanent establishments in low-tax countries
- Die Anwendung von Doppelbesteuerungsabkommen bei Dreieckssachverhalten im Zusammenhang mit Personengesellschaften und Betriebsstätten
- Die Besteuerung von Arbeitnehmern bei Dreieckssachverhalten : Grenzgänger zwischen Dreifachbesteuerung und weißen Einkünften
- Die Internationale Besteuerung von Wertpapier-Investmentfonds : Der Widerspruch von Transparenzgrundsatz und Abkommenszugang
- Die Neuregelung von Reihengeschäften ab 1.1.1997 durch das Umsatzsteuer-Änderungsgesetz 1997
- Die Unterbetriebsstätte im Abkommensrecht
- Discriminatory tax treatment of German permanent establishments - the rebirth of an old problem
- Double tax relief by state PE in triangular situations : dichotomy between theories of non-discrimination and treaty entitlement : a critical analysis!
- Dreiecksgeschäfte ab 2023 : Neuregelung im Rahmen des AbgÄG 2022
- Dreiecksverhältnisse im Abkommensrecht
- Dreiecksverhältnisse im internationalen Steuerrecht unter Beteiligung doppelt ansässiger Kapitalgesellschaften
- Dreifache Nichtbesteuerung als Ergebnis der Anwendung von Doppelbesteuerungsabkommen = Triple non-taxation as result of the application of tax treaties
- Dubbelboende vid beskattningen av fysiska personer
- Een driehoekssituatie vanuit het EG-perspectief van de betrokken EG-lidstaten
- Eigenkapitalvergleich im Rahmen der Zinsschranke - Bestimmung des relevanten Konzerns
- Eine neue Runde bei der Abwicklung von "Dreieckssachverhalten"? Zugleich Anmerkungen zu dem Schreiben des BMF v. 18.11.2020 - IV C 2 - S 2743/18/1002 :001, DOK 2020/1124008
- Enige aspecten van het vaste-inrichtingsbegrip in het dienstbetrekkingsartikel
- Enkele observaties bij de bepaling inzake hybride entiteiten in het belastingverdrag met het Verenigd Koninkrijk
- Essays on international taxation : liber amicorum Nishith Desai
- Forderungszessionen und DBA-Auswirkungen
- HR 28 February 2001, nr. 35.557 : the Supreme Court of the Netherlands reaches a questionable decision in a triangular dividend withholding tax case
- Het arrest Saint-Gobain en de toepassing van de belastingverdragen; evolutie of revolutie?
- Hinken op twee gedachten in een driehoekssituatie : een beschouwing naar aanleiding van HR 8 februari 2002, nr. 36166, BNB 2002/184c
- How the Arbitration Convention lost its lustre : the threat of triangular cases
- Hybrid entities and the U.S. model income tax treaty
- Immovable property under domestic law, EU law and tax treaties
- International tax treaty networks
- International tax treaty networks : introduction and Indian section
- Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income
- Is it possible to eliminate double taxation in a non-EU triangular transfer pricing dispute?
- La non-discrimination d'établissements stables de sociétés étrangères dans les relations triangulaires : analyse de l'arrêt Saint-Gobain et de la clause de non-discrimination des CDI suisses
- La stabile organizzazione delle imprese industriali e commerciali
- Liber Amicorum Jacques Malherbe
- MFN concept threatens tax treaty network
- Mehrstaatensachverhalte und Art. 15 OECD-MA
- Missbrauch bei Dreieckssachverhalten : Überlegungen aus deutscher Perspektive
- Model Tax Convention : four related studies
- More life after Brexit : complexities of B2B and B2C
- Netherlands Court of Appeals decides against taxpayer in a triangular case involving the taxation of ship employment income
- Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries
- Netherlands/US Protocol to counter tax haven structures
- O escopo pessoal dos acordos internacionais contra a bitributação : regimes fiscais especiais, conflitos de qualificação e casos triangulares
- OECD partnerships report : reshaping treaty interpretation?
- On anti-discrimination provisions and permanent establishments in 'bilateral triangular situations'
- Over driehoeken met een dubbele bron
- Over samenloop van verrekening en vrijstelling onder belastingverdragen : de Hoge Raad oordeelt opnieuw in een triangular case (HR 11 mei 2007, no. 42 385)
- Permanent establishment as a separate person under tax treaties- a multi-edged sword
- Personengesellschaften im Internationalen Steuerrecht
- Personengesellschaften im Verhältnis Deutschland-Österreich-Schweiz
- Praxis des Internationalen Steuerrechts : Festschrift für Helmut Loukota zum 65. Geburtstag
- Preventing treaty abuse
- Problemas internacionales de la tributación de los partnerships : reunión de la I.F.A. de 1995
- Proposed model treaty provisions : making sense and nonsense
- Re triangular conflicts of multiple residence of employee : I R 19/13
- Redefining the relation between articles 6, 7 and 21 of the OECD Model
- Shortcomings in the EU Merger Directive
- Steueranrechnung und Betriebsstätten : Diskriminierungsverbot der DBA - schwierige Fragen bei Dreieckssachverhalten
- Steueranrechnung und Betriebsstättendiskriminierungsverbot der DBA bei Dreieckssachverhalten
- Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
- Tax treaty case law around the globe : 2016
- Tax treaty case law around the globe : 2017
- Tax treaty implications of non-recourse sales of credit
- Taxation of artistic and athletic performance under art. 17 (2) OECD Model
- Taxation of employment income under treaties in triangular cases
- Taxation of remuneration from employment aboard a ship or aircraft operated in international traffic : interpretation issues under article 15(3) of the OECD Model
- The 1992 OECD Model Treaty: triangular cases
- The EU JTPF continues to discuss triangular cases under the Arbitration Convention
- The German agenda : hybrid mismatches, tax treaties, and the inheritance and gift tax
- The Netherlands Supreme Court again excludes credit of withholding tax in a triangular case
- The Netherlands Supreme Court decides a triangular case under article 15 of the OECD Model
- The Saint Gobain case and the application of tax treaties : evolution or revolution?
- The Saint-Gobain judgment of the ECJ
- The attribution of income in Swiss and international tax law
- The effectiveness of mutual agreement procedures as a means for settling international transfer pricing disputes
- The fictitious permanent establishment offshore in Dutch domestic and treaty law
- The mutual agreement tiebreaker - OECD and Dutch perspectives
- The new U.S.-Netherlands tax treaty : Part I - limitation on benefits and related issues
- The relationship among articles 6, 7, 13 and 21 of the OECD Model
- Trans-Tasman taxation reform : will it be third time lucky or will history repeat itself? : Part one
- Trans-Tasman triangular taxation relief
- Transfer pricing and dispute resolution: aligning strategy and execution
- Treaty benefits of permanent establishments and non-discrimination
- Treaty eligibility from a German perspective : status quo, trends and perspectives
- Treaty residence of a company in a triangular situation : decision of the Supreme Court of 28 February 2001
- Trends in interpreting the personal scope of tax treaties
- Triangular Cases - das vernachlässigte Problem des DBA-Rechts = Triangular cases - the neglected problem in tax treaty law
- Triangular cases : Art. 15 of the OECD Model, income from employment and the definition of terms
- Triangular cases : the interaction between transfer pricing and PEs
- Triangular cases and double tax relief : a decision of the Netherlands Supreme Court
- Triangular cases and the Interest and Royalties Directive : untying the Gordian Knot? - part 1
- Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 2
- Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 3
- Triangular cases in individuals' residence transfers (Action n. 15 BEPS Action Plan)
- Triangular cases in tax treaties
- Triangular cases involving income attributable to PEs
- Triangular cases under the OECD Model Convention and the European Court of Justice's case law
- Triangular cases, tax treaties and EC law : the Saint-Gobain decision of the ECJ
- Triangular cases: the application of bilateral income tax treaties in multilateral situations
- Triangular double taxation: a fresh approach
- Triangular situation : partnership with sub-permanent establishment in third countries = Dreieckssachverhalt : Personengesellschaft mit Unterbetriebsstätte in Drittstaaten
- Triangular situation : permanent establishment with third country interest income = Dreieckssachverhalt : Betriebsstätte mit Zinseinkünften aus Drittstaaten
- Triangular situations : a case of double source taxation of interest and royalties
- Triangular tax cases
- Triangular treaty cases : putting permanent establishments in their proper place
- Triangular treaty problems : a summary of the discussion in Seminar E at the IFA congress in London
- Tweede limiet? : de ambivalentie van de grondslageis en het grondslagvoorbehoud
- U.S. and Dutch negotiatiors settle 'triangular problem' in protocol
- U.S. tax treaty policy and the European Court of Justice
- US treaty anti-avoidance rules: an overview and assessment
- Umsatzsteuerliche Behandlung von Reihengeschäften und innergemeinschaftlichen Dreieckgeschäften ab 1.1.1997
- Unterbetriebstätten bei Bau- und Montageunternehmen = Sub-permanent establishments in the building and construction industry
- Vogtländische Strassen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen: intra-community EU supplies of goods - substantive conditions v formal obligations
- Wassermeyer : Doppelbesteuerung : Festgabe zum 75. Geburtstag von Prof. Dr. Dr. h.c. Franz Wassermeyer : 75 Beiträge zum Recht der DBA
- Wisselwerking in Europese driehoeksverhoudingen bij voorkoming van dubbele belasting
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/OhcA_AzYEgA/" 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/OhcA_AzYEgA/">triangular cases</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept triangular cases
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/OhcA_AzYEgA/" 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/OhcA_AzYEgA/">triangular cases</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>
