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- "Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 1
- "Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
- "Liable to tax" and company residence under tax treaties
- "Treaty override" durch Paragr. 20 Abs. 2 AStG? Unerfreulich - einfach gesetzlich unwirksam - verfassungswidrig
- 'De identiteitscrisis van de Anglo-Amerikaanse trust': afgezonderd of niet?
- 'The big squeeze'
- (Aangescherpte) groepsrentebox is naar huidige stand van zaken verboden staatssteun
- (Fernseh)Rechteverwertung bei Sport- und Konzertveranstaltungen im DBA-Recht - zur Abgrenzung von Art. 17, Art. 12 und Art. 7 OECD-MA nach dem BFH-Urteil vom 4. 3. 2009, I R 6/07
- (Further) implementation of the EU Merger Directive in Belgian domestic tax legislation opens new opportunities for tax neutral cross-border corporate reorganizations
- (Her)kwalificatie en waardering van bouwprojecten (2) : tussentijds 'omkatten' van vastgoed
- (Still) unknown land? The international dimension of foundations in Europe
- 2008 Finance Act
- 2008 OECD Model : changes to the Commentary on Article 5 regarding the treatment of services : more choices, less clarity
- 2008 OECD Model : changes to the Commentary on Article 7 and the attribution of profits to permanent establishments
- 2008 OECD Model : conflicts of qualification and double non-taxation
- 2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
- 2008 OECD Model : place of effective management - what one can learn from the history
- 2008 OECD Model : the new arbitration provision
- 2008 review, 2009 trends
- 2009 Canadian federal budget includes welcome cross-border tax measures
- 2009 Year-end transfer pricing actions : business not as usual
- 2009 update on transfer pricing activity at Tax Court of Canada
- 4-4-2-tax
- A 'duty' to consider : the new IRS contract manufacturing rules
- A European perspective on tax recovery in cross-border situations
- A French affair
- A French framework for Islamic financial products
- A VAT primer for lawyers, economists, and accountants
- A and another v Portuguese Treasury : Case no 068/09
- A balanced approach to Halifax : Pendragon v HMRC
- A brief examination of recent Chinese tax rules on nonresident enterprises
- A commentary and critique on the new tax incentives for Research and Development in Singapore
- A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
- A comparison of U.S. and Peruvian constructive dividends
- A comparison of tax planning in China and the U.S
- A curious Italian Supreme Court decision on cross-border dividend distributions
- A different approach to the agreement on exchange of information on tax matters (Turkey has secretly approved Model Tax Agreement)
- A flexible friend
- A fresh look at taxation in India
- A guide to foreign investment in U.S. property
- A look at Denmark's newly passed tax reform
- A more competitive location for holding companies
- A new transfer pricing era for multinational financial institutions
- A note on controlling risks from a transfer pricing perspective
- A point of view on the Vodafone ruling
- A practical approach to fiscally transparent entities in the Canada-U.S. treaty
- A practical overview of the current U.S. and German income tax treatment of dividends, interest and royalties paid from Germany to the United States
- A prescription for double taxation taxation? Restructurings and the new German exit charge mechanics
- A proposal for the taxation of athletes
- A proposed U.K. code of practice on taxation for banks - 'spooky jurisprudence'?
- A pyrrhic victory
- A recommendation, in light of the current economy, for revising the way Par. 304 applies to international transactions
- A report on the OECD discussion draft on business restructurings
- A review of the U.S. overall foreign loss rules
- A sensible reform of the EU VAT regime for financial services
- A stormy forecast : tax and banking in 2009
- A tax planning primer for U.S.-controlled Indian business operations
- A taxing summer
- ACCOR : reference for a preliminary ruling in a French case about the interpretation of the former "Avoir fiscal" and "Précompte" mechanism
- ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
- APA : advanced pricing arrangement or a pricey aberration?
- APA-Verfahren in Österreich : rechtlicher Rahmen und erster Erfahrungsbericht = APA procedure in Austria : legal basis and first experiences
- AWD - ein deutscher Anwendungsfall für Marks & Spencer
- Aan- en verkoopkosten in relatie tot deelnemingen
- Aberdeen : the final frontier? Dividend withholding taxes in an EU context
- Aberdeen Fininvest Alpha Oy : Finnish dividend tax levied in breach of EC law : Luxembourg SICAV objectively comparable to Finnish investment fund
- Aberdeen case : a major step towards the elimination of EU WHT
- Abgrenzung von verwaltungsbehördlichem Untersuchungsverfahren und gerichtlichem Ermittlungsverfahren
- Abkommen zwischen Liechtenstein und dem Vereinigten Königreich zur steuerlichen Legitimation britischer Finanzplatzkunden abgeschlossen
- Abkommen über den Informationsaustausch in Steuersachen zwischen Deutschland und Liechtenstein
- Abkommensmissbrauch - aktuelle Entwicklungen in der schweizerischen Abkommenspolitik : neue Limitation on Benefits-Klauseln in schweizerischen Doppelbesteuerungsabkommen
- Abolition of Spanish net wealth tax and its effects
- Abuse of EU VAT law in Part Service
- Abzugsfähigkeit von Teilwertabschreibungen auf eigenkapitalersetzende Darlehen - Eine Analyse des BFH-Urteils vom 14.1.2009 unter besonderer Berücksichtigung des Paragr. 1 AStG
- Accounting for uncertain income tax positions
- Acquiring distressed debt in Spain
- Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate
- Addressing the economic downturn under existing transfer pricing methods
- Adjusting pricing methods for APAs in an economic downturn
- Administrative aspects of the application of tax treaties
- Administrative costs of the Czech system of environmental charges
- Advance pricing agreements in Turkey
- Aftrekbare kosten onder de Wet IB 2001
- Agent and principal: a new twist?
- Aktuelle Arbeiten der OECD im Bereich der Mehrwertsteuer = Recent developments of the OECD in the area of value added tax
- Aktuelle Aspekte der Unternehmensbesteuerung in der Finanzindustrie : Steuerfragen wegen geänderter Rahmenbedingungen
- Allgemeine Erklärungspflichten in Zusammenhang mit USt-Voranmeldung und USt-Jahreserklärung : ein tabellarischer Überblick
- Aloe Vera of America Inc v United States : No 07-15577, No 07-15579
- Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
- Amending Directive 2006/112/EC to combat tax evasion connected with intra-Community transactions
- Amendments to Finland's CFC regime
- Amendments to Hungarian tax laws
- Amendments to the Italian controlled foreign company rules : a witch-hunt?
- Amendments to the taxation of derivatives in Finland : recognition at fair value extended
- Amts- und Rechtshilfe : 10 Aktuelle Fragen
- Amtshilfe der Schweiz in Steuer(straf)sachen, insbesondere an die USA : Durcheinandertal
- An always improving holding company regime
- An analysis of the Dutch AG's opinion on Renneberg
- An analysis of the Green Book's international tax enforcement provisions for U.S. persons
- An empirical study of international transfer pricing by multinationals in the People's Republic of China
- An introduction to Islamic finance and the Malaysian experience
- An introduction to tax accounting
- An introduction to the taxation of financial instruments
- An overview of tax information exchange agreements and bank secrecy
- An update on the EU Joint Transfer Pricing Forum
- Analysis of construction PEs under U.S. income tax treaties
- Anmerkungen zum Urteil des EuGH vom 15. 10. 2009 in der Rechtssache Busley/Cibrian, in diesem Heft S. 857
- Another EU loss relief case : another UK taxpayer victory
- Anpassungsklausel
- Anrechnung amerikanischer Körperschaftsteuer in Deutschland bei Beteiligung an einer US-LLC?
- Anrechnung ausländischer Steuern auf Gewerbesteuer und Solidaritätszuschlag?
- Anspruch auf Kindergeld und Elterngeld bei Arbeitnehmer-Entsendungen
- Anti-avoidance measures : portrait of a thorny struggle
- Anti-avoidance measures have warnings for taxpayers
- Anti-deferral and anti-tax avoidance : a critical look at some of the administration?s proposals for international tax teform
- Antiavoidance : the hunt for the alternative is on in Hong Kong
- Anwendbarkeit der WTO-Abkommen auf direkte und indirekte Steuern = Applicability of WTO treaties to direct and indirect taxation
- Anwendungsbereich für die Entstrickungsregelung des Paragr. 4 Abs. 1 Satz 3 EStG nach Aufgabe der "finalen Entnahmelehre" beim Wegzug von Personengesellschaftern
- Anzeigeverpflichtung nach Paragr. 138 Abs. 2 Nr. 3 AO bei indirekten Erwerben von Beteiligungen in ausländischen Kapitalgesellschaften
- Appeal court favours tax authorities in Vodafone 2
- Appeals in tax cases in the United Kingdom
- Applying domestic Subchapter C rules in international corporate transactions (policy and inperpretive issues)
- Approaches to tax avoidance prevention in seven Asian jurisdictions : a comparison
- Arbeitnehmerfreizügigkeit : steuerliche Massnahmen als soziale Vergünstigungen = Freedom of movement for workers : fiscal measures as social advantages
- Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?
- Are cost-sharing and prorated service charges deductible in Mexico?
- Are international tax regimes monolithic?
- Are there reasons to convert reverse discrimination into a prohibited measure?
- Are we in need of a European charity? How to remove fiscal barriers to cross-border charitable giving in Europe
- Are you paying the right amount for using your parent's name?
- Arm's length compensation for the restructuring itself : OECD note 2
- Arm's length transfer pricing - when objectives diverge
- Article 21 of the OECD Model convention : past, present, and future
- Article 4(3) of the OECD Model Convention : an inconvenient truth
- Artificiality or commerciality? The Thin Cap GLO : back in the UK
- Artikel 60bis "Vlaams" W.Succ. : de bruikbare controlevehikels binnen familiebedrijven
- As you like it or measure for measure? Private foundations as an alternative to trusts
- Asian tax authorities firmly grasp transfer pricing : is China leading the way?
- Asian update
- Assessing the temporary VAT cut policy in the UK
- Assessing trust income for taxation purposes : the impact of Cajkusic and Bamford
- Assistant Commissioner of Income Tax v Epcos AG (Germany) : ITA No 398/PN/07
- Attribution of free capital to permanent establishment of a bank : a vexed issue, a general overview and the Italian 'state of the art'
- Attribution of profits to a dependent agent permanent establishment : an analysis of the Indian approach
- Auf- und Umbau von Holdingstrukturen
- Aufgabe der finalen Entnahmetheorie - Analyse des BFH-Urteils vom 17. 7. 2008 und seiner Konsequenzen
- Aus für österreichisches Bankgeheimnis? Regierungsentwurf eines Gesetzes zur Bekämpfung der Steuerhinterziehung von der deutschen Bundesregierung beschlossen
- Ausbau des grenzüberschreitenden Informationsaustauschs
- Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
- Auslegung des Art. 24 DBA Indien im Rahmen der Rs. DaimlerChrysler India
- Ausländische Portfoliodividenden und Paragr. 10 KStG
- Ausländische Verluste und Niedrigsbesteuerung im Sinne von Paragr. 8 Abs. 3 AStG - oder, Unter welchen Voraussetzungen verhindert ein "Ausgleich mit Einkünften aus anderen Quellen" eine Hinzurechnungsbesteuerung?
- Ausländische private Kapitaleinkünfte und Abgeltungsteuer
- Aussergewöhnliche Belastung und beschränkte Steuerpflicht : Gemeinschaftsrechtskonformität von Paragr. 102 Abs. 2 Z 3 EStG?
- Australasian and South East Asian venture capital tax expenditure programs
- Austria : a tax guide
- Austria's new participation exemption regime : taking the easy road?
- Auswege aus den verschärften Verrechnungspreisbestimmungen Deutschlands bei grenzüberschreitenden Funktionsverlagerungen = Ways out of Germany's tightened transfer pricing regulations regarding the cross-border transfer of functions
- Authorities maintain focus
- Authorities take corporate residency win
- Authorities turn to transfer pricing for more revenue
- BFH klärt Anwendungsbereich der Kapitalverkehrsfreiheit bei Drittstaaten
- BFH zur Kapitalertragsteuer bei beschränkt steuerpflichtigen Kapitalgesellschaften : BFH, Urteil v. 22.4.2009 - I R 53.07
- BFH-Urteil zur Besteuerung von schwarzen Fonds : BFH, Urteil v. 18.11.2008 - VIII R 24/07
- BTW-actualiteiten betreffende de verhuur van onroerende zaken
- BTW-compensatiefondsen : fata morgana of oase in het staatssteunlandschap?
- Back to the future : the foreign income tax offset rules revisited
- Bankgeheimnis für Ausländer vor dem Aus : BMF : Österreichs Vorbehalt zum Informationsaustausch nach Art. 26 OECD-MA soll zurückgezogen werden
- Bankgeheimnis neu - ungeklärte Fragen Teil 1
- Bargaining over the avoidance of double taxation : evidence from German tax treaties
- Battered and bruised but still standing
- Bayfine UK Products and another v Revenue and Customs Commissioners : SpC 719
- Begünstigungen für Betriebsvermögen nach der Erbschaftsteuerreform - Begünstigte Erwerbe und begünstigtes Vermögen
- Behandlung der MWST-Reform im Nationalrat : Erläuterungen zu den von der grossen Kammer vorgenommenen Anpassungen
- Behavioral game split: a new perspective on the arm's length principle
- Being civil to MTIC fraudsters
- Belastingadvies in nieuw perspectief
- Belastingheffing van lucratieve belangen: een excessieve en onduidelijke heffing
- Belastingparadijs en uitwisseling van fiscale informatie : de OESO-standaard
- Belgian Continuity Act expands ability to deduct waivers of debt
- Belgische notionele interestaftrek : een stand van zaken
- Belgische regels inzake aftrekbaarheid van buitenlandse verliezen na de wet van 11 december 2008
- Belgium's dividends received deduction under fire (again)
- Belgium-Isle of Man treaty : a change of direction?
- Beneficial ownership
- Beneficial ownership in Esperanto
- Benefiting from current market turbulence
- Bericht der Kommission zur Funktionsweise der Zinsen-Lizenzen-Richtlinie = Commission report on the functioning of the Interest and Royalties Directive
- Berücksichtigung ausländischer Betriebsstättenverluste nach dem JStG 2009
- Berücksichtigung ausländischer Verluste bei DBA mit Anrechnungsmethode
- Berücksichtigung der Körperschaftsteuervorbelastung und anrechenbarer ausländischer Quellensteuern bei Portfoliodividenden = Corporate income tax burden and creditable foreign withholding tax with regard to portfolio dividends
- Bescherming van Europese winstbelastingjurisdicties tegen misbruik
- Besteuerung beschränkt steuerpflichtiger Arbeitnehmer und Gleichmass der Besteuerung
- Besteuerung der Geschäftsführervergütung an den polnischen Kommanditisten einer grenzüberschreitenden GmbH & Co. KG
- Besteuerung einer Produktionsverlagerung nach der Funktionsverlagerungsverordnung - Praxisbeispiel
- Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (2. Teil)
- Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (3. Teil)
- Besteuerung von Inbound-Investitionen - Ermittlung der inländischen Einkünfte und Durchführung der Besteuerung nach dem Jahressteuergesetz 2009
- Besteuerungsrecht bei teilweiser Entsendung eines Dienstnehmers zur slowakischen Tochtergesellschaft
- Bestimmung von Verrechnungspreisen : ausgewählte Aspekte der schweizerischen Praxis
- Beteiligungsähnliche Genussrechte und das Korrespondenzprinzip innerhalb der Hinzurechnungsbesteuerung
- Beware of Canada's new LOB provision
- Beyond compare : the potential impact of the OECD's revision to the transfer pricing guidelines
- Bilateral investment treaties and EU law
- Block : kein Verbot der juristischen Doppelbesteuerung im Binnenmarkt
- Book-tax conformity : implications for multinational firms
- Boost after-tax profits with supply chain management
- Braucht die Schweiz eine materielle Steuerharmonisierung? Eine ökonomische Beurteilung verschiedener Vorschläge
- Brazil's controversial taxation of nonresident reinsurers' activities
- Brazilian withholding tax on income earned by nonresidents
- Brief history of Canadian taxation
- Buchführungspflichten in der Türkei aus steuerrechtlicher Sicht
- Buchwertverknüpfung über die Grenze verstösst gegen EG-Recht
- Budget for 2009 : tax increases in a bear market
- Budget/FB : residence and domicile - part 1: post Finance Bill 2009 - foreign domiciliaries
- Budget/FB : residence and domicile - part 2: post Finance Bill 2009 - residence, domicile and the remittance basis
- Budgetbegleitgesetz verkompliziert die Investmentfondsbesteuerung : Auswirkungen auf die Besteuerung inländischer Investmentfonds
- Budgeting, monitoring, controlling, reporting - the transfer pricing manager's role
- Business restructurings - OECD discussion draft = OECD-Entwurf zu Business Restructurings
- Business restructurings: the latest tax trap?
- Business tax : China's quasi-VAT
- CAT and double taxation - credit where it's due
- CCCTB : some observations on consolidation from a Dutch perspective
- CCCTB and business reorganizations : the common consolidated corporate tax base and business reorganizations
- CFI decision on Italian specialized investment vehicles
- CIT v. Woodward Governor India P. Ltd. : tax treatment of foreign exchange losses on revenue and capital account
- CO2 emissions in Italy : a micro-simulation analysis of environmental taxes on firms' energy demand
- CRA, GE Capital Canada debate deductions for guarantee fees paid to U.S. Parent in 1996-2000
- Cal Dive Marine Construction (Mauritius) Ltd v Director of Income Tax (International Taxation) : AAR No 789 of 2008
- Can IFRS also become the standard for Netherlands tax purposes?
- Can a treaty overrride domestic backup withholding rules? The Canadian decision in RCI
- Can formulary approach fit into arm's length confines? : formulary advocate dubs OECD draft chapters a significant step
- Canada Revenue Agency considers interpretation of antihybrid rule in Canada-U.S. tax treaty
- Canada Revenue Agency reports on its APA programme for 2007-2008
- Canada's Prévost decision : the world is watching
- Canada's innovative home renovation tax credit
- Canada's new test to determine trust residency
- Canada's place in the contemporary transfer pricing world
- Canada's revised Section 116 regime for nonresident vendors
- Canada's two-faced TIEAs - Netherlands Antilles trumps Bermuda
- Canada, capital movements, and the European Union : some tax implications
- Canadian budget announcements on outbound investment
- Canadian court upholds late-filing penalties for nonresident corporations
- Canadian income funds : prospective targets for investment from India
- Canadian late filing penalty successfully challenged
- Canadian tax consequences of a corporate continuance
- Canadian taxation and cross-border pensions
- Canadian taxation of foreign exchange gains and losses
- Carbon tax proposal is chief outcome of commission
- Carbon tax v carbon trading
- Cartesio (case C-210/06)
- Cartesio : a step forward in interpreting the EC freedom to emigrate
- Cartesio : mijlpaal en doorbraak na Daily Mail
- Cartesio : moving a company's seat now easier in the EU
- Cartesio : transfer of company seat to a Member State other than the Member State of incorporation
- Cartesio Oktató és Szolgáltató bt : the ECJ gives its blessing to corporate exit taxes
- Cartesio en exitheffing : zijn we dichter bij een oplossing?
- Case C-210/06, CARTESIO Oktató és Szolgáltató bt, judgment of the Grand Chamber of the Court of Justice of 16 December 2008
- Case provides VAT relief for European companies
- Casenote - Pre-1985 tax treaties : who can tax the capital gain?
- Casenote - determining beneficial ownership
- Cash pooling : un produs de trezorerie cu implicatii fiscale
- Catch-22: a principled basis for the settlement of tax appeals
- Catching up fast with international practice
- Caught between a rock and a hard place? Code Sec. 965(b)(3) disallowances in transfer pricing audits
- Cayman says no to taxation to remain a leader in the hedge fund industry
- Challenge to the arm's length price
- Challenges faced by the Labuan international offshore financial center
- Challenges in navigating joint ventures
- Challenges of structuring business integrations in India
- Challenges of the Mexican real estate investment trust tax regime
- Changes in taxation planned by new German government
- Changes to United States cost sharing arrangements
- Changes to the Czech Republic's VAT Act : the use and enjoyment rules
- Changing the beat
- Changing the borders : report of Canadian Advisory Panel
- Charitable deductions : is the best the enemy of the good?
- Charities: a question of purpose?
- Chez wealthy
- China
- China - hidden tax costs in supply chain structures
- China : taxation of FFIs
- China considering annual APA reports, SAT official says
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
- China's new income tax treatment of directors' remuneration
- China's new transfer pricing regulations
- China: using APAs to manage risk
- Chinese regulators nearly battle ready
- Choosing an optimal R&D location : consideration of host country's income tax treatment
- Cinci intrebari privind compatibilitatea impozitului forfetar cu legislatia comunitara si tratatele de evitare a dublei impuneri
- Claiming treaty benefits in China by HK tax resident companies
- Clifford Chance (UK) (a firm) v Deputy Commissioner of Income Tax : Appeal No 181 of 2002 and 182 of 2002
- Climate finance and its governance : moving to a low carbon economy through socially responsible financing?
- Cobelfret et l'interpretation de la directive mères-filiales : le régime belge des RDT est contraire au droit communautaire
- Code Sec. 988 and the nonrecognition provisions - Part 1: transfers of foreign currency loans reveivable
- Code Sec. 988 and the nonrecognition provisions - Part 2: assumptions of foreign currency denominated liabilities
- Codification of the economic substance doctrine : if we can't stop it, let's improve it
- Collective investment vehicles
- Commentary considering "Reconsidering the taxation of foreign income"
- Commentary ownership neutrality and practical complications
- Comments on the proposed article 7 of the OECD Model convention
- Commission adopts Regulation on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures
- Commission decision on Dutch group interest box scheme
- Commission seeks to improve savings tax directive
- Commissionaire lessons learned
- Common consolidated corporate tax base : the EP's resolution
- Common corporate tax base and effective tax burdens in the EU Member States
- Community law : tax treaties post-Damseaux
- Company directors : federal taxation liabilities and obligations when nearing insolvency - Part I
- Company directors : federal taxation liabilities and obligations when nearing insolvency - Part II
- Compaq: find another poster child : the business purpose doctrine is alive and well in the Fifth Circuit
- Comparability in transfer pricing : the elusive mirror image
- Comparative analysis : arbitration procedure for handling tax controversy
- Comparative overview of U.S. and Mexican federal employment taxes
- Comparing Hong Kong's treaties : gateways for Far East investments
- Competent authority functions and procedures of Switzerland
- Competitive tax rates for U.S.companies : how low to go?
- Complex issues adrdressed by arm's length standard, Silberztein says, providing update on OECD projects
- Conducting corporate reorganization : a new tax landscape - part 1
- Conduit financing, limitations on treaty benefits and US domestic regulations
- Conference : value added tax and direct taxation - similarities and differences
- Conflict of law rules on companies in the EU
- Confusion worse confounded: what Boake Allen teaches us about the (non-) incorporation and interpretation of double taxation treaties in the United Kingdom
- Congruence and divergence in transfer pricing in Australia and Japan : intangibles and advance pricing agreements
- Consumption taxation of e-commerce : 10 year after Ottawa
- Contract manufacturing regulations : a substantial contribution?
- Controlled foreign company rules and Community law
- Controlling risks from a transfer pricing perspective
- Corporate and M&A activity 2009 : a year in review
- Corporate governance and transfer pricing
- Corporate mobility in the European Union and exit taxes
- Corporate residence in common law : the origins and current issues
- Corporate tax burden from a worldwide perspective
- Corporate tax implications of Denmark's unilateral termination of its tax treaties with France and Spain
- Corporate tax residence in civil law jurisdictions
- Corporate tax risk and tax avoidance: new approaches
- Corporate taxation in Barbados
- Corporate taxation in Canada : a cross-border perspective
- Cost Sharing Arrangements in den USA
- Cost sharing arrangements are less attractive under new regulations
- Cost sharing ban infringes double tax treaties
- Costs and risks of complex legal entity structures
- Council Resolution on the coordination of taxation in case of the transfer of an economic activity
- Counting the days is not enough
- Court could spell doom for benefits from asset finance
- Court holds passive foreign investment company regime to be incompatible with freedom of establishment and free movement of capital
- Court strives for balance on economic substance
- Courts raise doubts about permanent establishment
- Creating brand value in the food industry
- Credit guarantees in distorted financial markets : the transfer pricing perspective
- Criminial Justice (Surveillance) Act 2009
- Critique of the Report of the Advisory Panel on Canada's international tax system
- Cross-border credit default swaps
- Cross-border giving in the EU
- Cross-border group relief : the Dutch perspective
- Cross-border loss relief : domestic time limits on loss carry forward and cross-border loss relief
- Cross-border loss relief jurisprudence
- Cross-border reorganizations : implementation of EU Merger Directive into Belgian tax law
- Cross-border supplies to branches
- Cross-border tax evasion and Bretton Woods II [part 1]
- Cross-border tax evasion and Bretton Woods II [part 2]
- Cross-border tax evasion and Bretton Woods II [part 3]
- Cross-border tax evasion and Bretton Woods II [part 4]
- Cross-border tax evasion and Bretton Woods II [part 5]
- Cross-border tax evasion and Bretton Woods II [part 6]
- Cross-border tax issues involving U.S. single-owner grantor trusts
- Cross-border, cross-generation : estate planning for the international family
- Cuba libre : outlook for tax reform 50 years after Castro's rise
- Current developments of contributions to US pension plans under German tax law
- Cyprus international trusts and their uses : the asset protection and tax planning perspectives
- Cyprus takes advantages of obvious benefits
- D-A-CH Steuer-Kongress 2009 : Probleme aus der aktuellen DBA-Praxis
- DBA-Konkretisierung durch die Exekutive? : Zur Bindungswirkung von Verständigungsvereinbarungen nach Art. 25 Abs. 3 Satz 1 OECD-MA
- DDIT v Jebon Corp India Liaison Office : ITA No 1101 to 1106/Bang/08
- DSG Retail Limited & others v HMRC
- DSG Retail Limited v. the Commissioners for Her Majesty's Revenue and Customs
- DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
- DSG Retail Ltd v HMRC : a landmark case in evaluating transfer pricing methods
- DTA with Australia amended
- DTA with the Netherlands amended
- DaimlerChrysler India Private Ltd v Deputy Commissioner of Income Tax : ITA No 968/PN/03
- Danes get new valuation and documentation guidelines
- Danish tax planning : holding & investment companies; limited territoriality taxation
- Danish tax reform enacted
- Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable
- Darling "Dear"
- Das 2008 Update des OECD-Musterabkommens
- Das Abkommen über ein Amtshilfegesuch zwischen der Schweizerischen Eidgenossenschaft und den Vereinigten Staaten von Amerika vom 19. August 2009 : Grundlagen und innerstaatliche Anwendbarkeit
- Das Amtshilfeverfahren wegen "Steuerbetrugs und dergleichen" mit den USA : formell- und materiell-rechtliche Aspekte des Verfahrens betreffend Bankinformationen über gewisse Kunden der UBS AG
- Das Doppelbesteuerungsabkommen zwischen Hongkong und Luxemburg
- Das EU-Mehrwertsteuerpaket 2010 : Konsequenzen und Handlungsbedarf unter Berücksichtigung der Schweizer MWST-Reform
- Das FMStG vor dem Hintergrund der EuGH-Rechtsprechung
- Das Gewinnpotenzial als manifestierte Geschäftschance
- Das Jahressteuergesetz 2009 im Überblick
- Das Kapitaleinlageprinzip : ein Systemwechsel mit weitreichenden Folgen (1. Teil)
- Das Kapitaleinlageprinzip : ein Systemwechsel mit weitreichenden Folgen (2. Teil)
- Das Kreisschreiben Nr. 28 der Schweizerischen Steuerkonferenz vom 28. August 2008
- Das Leistungsfähigkeitsprinzip auf nationaler und gemeinschaftsrechtlicher Ebene
- Das Mehrwertsteuerpaket - Ort der sonstigen Leistungen neu : Überblick mit Beispielen
- Das Protokoll zum Internationalen Steuerrecht 2008 : eine Darstellung und Analyse ausgewählter Fragen
- Das Steuerrecht in Ruanda
- Das Umsatzsteuerlager als Instrument der internationalen Umsatzsteuerplanung
- Das Zolllager im Rahmen der internationalen Umsatzsteuerplanung
- Das kanadische Steuersystem im Überblick
- Das neue Amtshilfe-Durchführungsgesetz : Neuerungen beim Bankgeheimnis
- Das neue Erbschaftsteuerrecht
- Das neue MWST-Gesetz
- Das neue Mehrwertsteuergesetz der Schweiz
- Das neue russische GmbH-Recht
- Das neue und vollständig revidierte Steuerrecht im Fürstentum Liechtenstein und die Auswirkungen auf internationale Strukturen
- Das verbindliche Schiedsverfahren nach dem neuen OECD-MA
- Datenbankanalysen zu internationalen Verrechnungspreisen : Erfahrungen aus der Betriebsprüfung
- De Belgische onderneming en economische dubbele belasting : enkele procedurele aandachtspunten
- De Vlaamse vrijstelling van successierechten voor de vererving van familiale ondernemingen en vennootschappen na het Vlaamse decreet van 21 december 2007 (art. 60bis W. Succ.) : globale stand van zaken
- De afdrachtvermindering voor fiscale beleggingsinstellingen in de Wet op de dividendbelasting 1965
- De aftrek van maatschappelijke kosten en de totaalwinst
- De behandeling van rente in de VPB heroverwogen
- De belastingadviseur als (potentiële) medepleger
- De beleggingsdeelneming en buitenlandse consolidatieregimes
- De dga in de loonbelasting-, de sociale verzekerings-, de pensioen- en de internationale sfeer
- De eerste jurisprudentie van de rechtbank op het gebied van de thincapregeling
- De excessieve aanpak van beloningsbestanddelen
- De fictiebepalingen : vereenvoudiging of window dressing?
- De fiscale consequenties van mededingingsrechtelijke boetes
- De fiscale toekomst van de Nederlandse Antillen
- De groepsrentebox en buitenlandse tegenmaatregelen tegengewerkt
- De grondslagen en toepassingsmodaliteiten van de fiscale-eenheid-btw : beschouwing naar aanleiding van de Mededeling van de Europese Commissie over de btw-groepoptie
- De implicaties van het Cartesio-arrest voor het vestigingsrecht van vennootschappen
- De integratieheffing, integraal van toepassing?
- De invloed van de EU op de administratieve lastendruk
- De kwijtscheldingswinstvrijstelling en de samenloop met de fiscale eenheid
- De omzetting van de fusierichtlijn : duiding bij een labyrint van bepalingen inzake inbrengen van een bedrijfstak of algemeenheid, fusies en splitsingen
- De rangorderegeling en de waarde in het economische verkeer als pijlers van een op beginselen gebaseerde belastingwetgeving
- De rechters in Luxemburg zijn niet blind : de Europese regelgever versus de Europese rechter
- De subjectieve belastingplicht van de open cv in de vennootschapsbelasting
- De toekomst van het fiscale jaarwinstbegrip
- De verkrijger in de nieuwe Successiewet
- De verplichte groepsrentebox : geen verboden staatssteun, wel schadelijke belastingconcurrentie?
- De verplichte groepsrentebox en de beperkingen van de aftrek van de rente getoetst aan twee criteria
- De voorgelegde regeling voor beleggingsdeelnemingen : een verbetering, maar verduidelijking gewenst!
- De voorgestelde wijziging van Art. 53 SW 1956 en de gevolgen voor de herroepelijke schenking en overlevingsclausules
- De wet 21 april 2007 betreffende de verhaalbaarheid van erelonen advocaten : overzicht van de rechtspraak van de fiscale rechtscolleges
- De zaak Hiddink : buitenspel of fiscaal overspel?
- De zaak Renneberg : return to sender?
- Dealing with the Purchaser's interest and nominations : New Zealand GST perspective with an international comparison
- Debt and equity : what's the difference : a comparative view
- Debt cap: practical problems
- Debt-equity hybrid instruments in a cross-border setting : a focus on the U.S. foreign tax credit
- Decrees add to transfer pricing compliance
- Deductibility of business expenses : approaches in Russia and the U.S
- Deductibility of expenses for advertising in Canadian newspapers
- Deductible and non-deductible corporate income tax expensess for non-resident corporate taxpayers
- Deduction for export activities in Spain's corporation tax : present and future
- Deduction generator arrangements
- Deductions for head office interest payments