income classification
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income classification
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- 'Solidarity payments' in football : a general overview and their qualification in the international tax field
- (Re)interpreting Singapore's deduction rules - clarification or a new course?
- A break in the clouds : a proposed framework for analyzing cloud computing transactions
- A conundrum within the conundrum : the requalification of loans as equity under the OECD guidance on financial transactions
- A hot topic from Cuba warming : taxation of Cuban expropriation recoveries
- A look at Germany's efforts to clarify crypto-taxation
- ABCs of NFTs : key tax considerations
- Across the pond
- Allocation of the taxing right to payments for cloud computing-as-a-service
- An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
- An overview of Canadian taxation of e-commerce
- Analysis of Vodafone case on applicability of transfer pricing provisions to issuance of equity shares
- Ascending into "the cloud"
- Assessing the tax challenges of the digital economy : an eye-opening case study
- Australia's new common law framework for characterizing worker-hirer relationships
- Austrian tax treatment of additional Tier 1 instruments
- BEPS developments and EU Parent Subsidiary Directive changes analyzed from a Dutch perspective
- Baturin v Commissioner of Internal Revenue : No 20–1648
- Before being too creative with a partnership, look at the anti-abuse rules
- Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist
- Beschränkt steuerpflichtige Einkünfte aus von im Inland genutztem Know-how : zugleich Anmerkung zum BFH-Urteil v. 13.10.2021 – I R 18/18
- Besteuerung von Beauty- & Fashion-Influencern
- Besteuerung von Exchange-Traded Funds (ETFs) : ertragsteuerliche Behandlung im Überblick
- Besteuerung von Food-Influencern
- Besteuerung von Krypto-Assets – Länderberichte aus Deutschland, Österreich und der Schweiz : Tagungsbericht zur 6. YIN-Jahrestagung v. 23.6.2022 (Panel 2)
- Besteuerung von Travel-Influencern
- Betriebliche Altersvorsorge durch Pensionskassen : im nationalen und internationalen Steuerrecht
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
- Bitcoin und andere Kryptowährungen (currency token) - Grundlagen der Besteuerung im Privat- und im Betriebsvermögen : Praxishandbuch mit Beispielen und Mustereinspruch zum Thema Verfassungsmäßigkeit
- Blockchain technology and the allocation of taxing rights to payments related to initial coin offerings
- Bombay High Court rules on shares premium transfer pricing dispute
- Breaking the link - the nature of a Canadian forward contract after a Section 85 rollover
- Budget 2012 - the changing tax landscape in India
- CJEU - recent developments in direct taxation 2019
- Canadian tax court renders first income tax decision on GAAR
- Canadian taxation of trusts
- Case note : TVS Motors - payments are fees for technical services
- Case note : global reservations fees held to be income derived through a permanent establishment
- Case note : lender's fees not linked to loan are not interest income
- Case note : non-complete fees paid on the sale of shares not taxable
- Case note : payments to foreign entity to accelerate access to online content not income under Income Tax Act or United States Treaty
- Case notes
- Categorising income for the OECD Model
- Characterisation and taxation of cross-border pipelines
- 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 income under a tax treaty : application of the Vienna Convention on treaty law?
- Cloud computing : permanent establishment and its implications for international taxation
- Cloud services and tax treaties : classifying payments in Chile
- Code Sec. 385 proposed regulations would vitiate internal cash management operations
- Coining terms and creating rules for taxing cryptocurrencies
- Computer program prop. regs. are a good but cautious start
- Controlled foreign corporations' distributions were not qualified dividend income
- Convertible bonds and preference shares : new corporate law environment and recent tax developments
- Convertible debt instruments in international tax law - part 2
- Credit and exemption under tax treaties in cases of differing income characterization
- Cross border qualification problems between social security and supplementary pension : more guidance needed?
- Cross-border royalties in tax avoidance
- Cross-border secondment of employees to India : recent developments
- Crowdfunding : US tax and regulatory issues
- Crypto lessons from at home and abroad
- Cryptoization through currency substitution : tax policy options for low-income countries
- DBA-Interpretation durch den EuGH = The CJEU as interpreter of double tax treaties
- De Nederlandse belastingheffing over dividend onder een belastingverdrag
- De kwalificatie van hybride instrumenten, vanuit een fiscaal, regulatoir en rating perspectief
- De verdragsclassificatie van voordelen uit een lucratief belang genoten door een buitenlandse belastringplichtige
- Debt classification leads to BEPS action in Finland
- Debt-claims participating in profits in tax treaties
- Debt-flavoured equity instruments in international tax law
- Deeming fictions in the context of tax treaties - analyzing arguments in HMRC v. Fowler
- Delhi High Court reverses AAR on gains on sale of CCDs
- Delhi High Court ruling on tax treatment of proceeds from the sale of compulsorily convertible debentures
- Denmark - new anti-avoidance rules
- Denmark : new anti-avoidance rules
- Der Einkommensbegriff und die Einkommensteuergesetze
- Der blinde Bergsteiger : vom Sportler zum Unterhaltungskünstler? = The blind climber : from sportsman to entertainer?
- Der national und international tätige Fußballschiedsrichter als Gewerbetreibender : BFH, Urteil v. 20.12.2017 - I R 98/15
- Determining the character of stock option surrender payments in Canada
- Determining when a dividend becomes remuneration in Israel
- Developing a uniform understanding of income classification : everyone's business? - a review of business income and the criterion of asset management in tax treaty interpretation
- Die "gewerbliche Prägung" im Internationalen Steuerrecht
- Die Auszahlungsphase im Rahmen der „Abfertigung neu“ bei deutsch-österreichischen Grenzgängern = Austrian statutory severance payments made to German-Austrian frontier workers
- Die Besteuerung deutscher Geschäftsaktivitäten im Libanon
- Die Besteuerung von Berufssportlern im nationalen und internationalen Steuerrecht
- Die Beteiligung als stiller Gesellschafter an einem polnischen Unternehmen - Ende eines (deutschen) Outbound-Gestaltungsmodells?
- Die Betriebsaufspaltung auf (Auslands-)Reise : BFH, Urteil v. 17.11.2020 - I R 72/16
- Die Betriebsaufspaltung über die Grenze = The cross-border company split
- Die DBA-rechtliche Beurteilung von Gesamtproduktionen = Overall arrangements in tax treaty law
- Die Europäische Digitalsteuer und der sachliche Anwendungsbereich der Doppelbesteurungsabkommen
- Die Kapitalherabsetzung in den USA : das Problem der Qualifikation als Dividende oder Kapitalherabsetzung sowie der mögliche Lösungsansatz durch "Conversion" nach Delaware
- Die Steuerliche Behandlung von Krypto-Assets
- Die US-Limited Liability Company : neuere steuerliche und rechtliche Entwicklungen
- Direct taxation of electronic commerce in Spain
- Distinctions between Chinese rules on hybrid instruments and the OECD approach under the BEPS initiative
- Double jeopardy : the inconsistent international tax treaty treatment of technology as a service business model
- Dutch Supreme Court provides further clarity on tax classification of the provision of funds
- E-commerce and tax - an Australian perspective
- E-commerce_Tax@HongKong : introduction and identification of issues : part I
- E-commerce_Tax@HongKong : introduction and identification of issues : part II
- Einkünfte von Künstlern und Sportlern im nationalen Ertragsteuerrecht
- Engineering Analysis Centre of Excellence Private Ltd v Commissioner of Income Tax and another : Civil Appeal Nos 8733-8734 of 2018
- Equal taxation as a basis for classifying financial instruments as debt or equity : a Swedish case study
- Eyes on the US offshore industry
- FG Baden-Württemberg entscheidet über die Besteuerung von Kryptowerten
- Fictitious "usual wage" for substantial shareholder : decision of the Lower Court of 's Hertogenbosch of 6 September 2001
- Fiscal state aids, tax base erosion and profit shifting
- Fiscale transparantie : toerekening van inkomsten : een onderzoek naar de classificatie van grensoverschrijdende samenwerkingsverbanden
- Forderungszessionen und DBA-Auswirkungen
- Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
- Fowler v HMRC : divers yet again
- Fowler v Revenue and Customs Commissioners - [2020] UKSC 22
- Fowler v Revenue and Customs Commissioners : [2018] EWCA Civ 2544
- French direct tax regime : transfers and licences of software
- Funktionale Betrachtungsweise in der außensteuerlichen Beratungspraxis : betriebliche Vor-, Neben- und Folgeerträge einer aktiven Gesamttätigkeit bei Outbound-Gestaltungen
- Germany : taxation of internationally working referees
- Germany's statutory treatment of special payments
- Grenzüberschreitende Besteuerung von Influencern am Beispiel Dubai : Ertragsteuerliche Implikationen im Wegzugs- und Inboundfall
- Guarantee fees : where are we now?
- HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?
- HRMC v Fowler : more on divers
- Het derde fictiefloonarrest en de goede verdragstrouw
- Hinzurechnungsbesteuerung und Real Estate Investments - Teil II : hinzurechnungssteuerliche Belastungswirkung ausgewählter Immobilieninvestmentstrukturen
- Host Country income tax rules relating to intangible property
- Hybrid financing
- Hybrid mismatch arrangements : OECD recommendations and German practice
- IRS designates LIFFE a qualified board or exchange
- Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG
- Importance of human involvement for income characterization as fees for technical services
- Inbound cloud tax considerations
- Income and indirect tax consequences of inbound cloud computing transactions
- Income classification and the pricing of intracompany guarantees
- Income from domain name registration services held to be taxable royalties
- Income from property, partnerships and planning
- Income stripping strategies between states
- India : taxation of foreign institutional investors : important private ruling
- India budget 2014 - overview of the key direct tax provisions
- India's ruling on software sales and its implications for the equalization levy
- Indian tribunal decision on Google : AdWords Program constituting royalty income
- Influencer income and tax treaties
- Influencer income and tax treaties : a response
- Interaction between Japan's tax treaties and domestic tax law
- Interest from hybrid debts in tax treaties
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- Internationale belastingheffing van cloud computing
- Introduction to international tax in Canada
- Is the sale of depreciable property capital or income in Canada?
- Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
- Istituzioni di diritto tributario : vol. 2: parte speciale
- It's a bird! It's a plane! No, it's a cryptocurrency!
- Italian tax authorities address treatment of data transaction income
- Italian tax regime applicable to interest on loans granted by non-Italian resident banks to Italian residents : certain considerations in light of the recent positions of the Italian tax authorities
- Italy : international transfers of professional football players
- Key practical issues to eliminate double taxation of business income
- Korea's recent international tax reform plan
- Krypto-Lending im Privatvermögen – ertragsteuerlich (un)geklärte Rechtsfragen
- Landmark case on the ability of tax authorities to disregard and recharacterize
- Leids fiscaal jaarboek 1987 : fiscaal ondernemingsrecht
- Limit base erosion via interest deduction and others
- Long walk to tax freedom
- Marginal markets and the value of networking
- Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible
- Mitarbeiterbeteiligungen - Qualifikation des Entgelts bei Veräusserung von Aktien : Abgrenzung von steuerfreiem Kapitalgewinn zu steuerbarem Einkommen aus unselbstständiger Tätigkeit
- Modern REITs and the corporate tax: thoughts on the scope of the corporate tax and rationalizing our system of taxing collective investment vehicles
- Modern approach to statutory interpretation : Devon Canada Corporation v. The Queen : 2013 TCC 415
- New Italian tax rules on carried interest promote certainty and careful investment
- New rules on the attribtion of profits to permanent establishments
- New rules proposed for debt-equity classification
- Non-fungible tokens in sport : part 2 : UK country report and tax analysis
- Non-fungible tokens in sport : part 4 : tax treatment in Japan
- Off-market payments on cleared swaps characterized as "loans" : temporary section 956 regulations establish dealer safe harbor
- Pakistan further introduces tax measures to discourage transactions between associates
- Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification
- Perpetual and super-maturity debt instruments in international tax law
- Personal goodwill and passthrough entities
- Poland: classification of income from professional sports activities
- Problems of categorising income for tax treaty purposes
- Professional football players' contracts : buy-out clauses and their intenational tax implications
- Proposed legislative changes and impact on foreign investment funds investing in India
- Qualification of the digital services tax under tax treaties
- Re Application of MasterCard Asia Pacific Pte Ltd : AAR No. 1573 of 2014
- Recent developments in Argentine tax treaty law
- Recent legislation on the tax regime applicable to "carried interest"
- Recharacterisation of professional service income
- Reflections on international taxation for the 21st century
- Regulación y tributación de las criptomonedas en Japón = Regulation and taxation of crypto assets in Japan
- Report on the 1st Conference on Recent Tax Treaty Case Law, European Tax College, the Netherlands
- SWI-Jahrestagung : E-Sportler als Künstler iSd Art 17 DBA USA = SWI Conference : Professional gamers as artists within the meaning of Art 17 DTC USA
- Salary reimbursement payments not fees for technical services
- Sale of compulsorily convertible debentures taxable interest income under the India - Mauritius income tax treaty (1982)
- Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?
- Shareholder loans in Danish tax law - (foreign) shareholders beware!
- Sind Bitcoins Derivate?
- Sourcing cloud transactions the administrable and sensible way
- Spanish Supreme Court clarifies tax characterization of payments for client and operational data
- 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
- Supreme Administrative Court ruling on taxation of index-linked notes
- Tax and accounting implications in the termination of an investment in a controlled foreign corporation
- Tax challenges arising from digitalization
- Tax classification of debt and equity and recent jurisprudence in Germany
- Tax concepts affecting the foreign entertainer or athlete performing in the States
- Tax consequences associated with car sharing
- Tax implications for Indian software companies selling abroad
- Tax issues with the sharing economy
- Tax treatment of AT1 capital
- Tax treatment of currency swap payments received by non-residents : Netherlands
- Tax treatment of noncompete payments under the Belgium-France tax treaty
- Tax treatment of permanent establishments
- Tax treaty case law around the globe : 2011
- Tax treaty case law around the globe : 2014
- Tax treaty case law around the globe : 2016
- Tax treaty case law around the globe : 2017
- Tax treaty case law around the globe : 2020
- Tax treaty characterization of income derived from cloud computing and 3D printing and the Spanish approach
- Tax treaty interpretation in Germany : utilizing the OECD's new approach to the qualification of income
- Tax treaty qualification of payments made to models performing in fashion shows and photo sessions : a commentary on Italian Supreme Court Decision No. 21865/2018
- Taxability in India on the acquisition of broadcasting rights between two non-residents
- Taxability of gains from sales of shares and properties under section 10(1)(g) of the Income Tax Act
- Taxation in a global digital economy
- Taxation of German rental income earned by nonresidents
- Taxation of business organizations in Canada
- Taxation of cost-sharing contractual arrangements in Brazil : recent developments and current status
- Taxation of cryptocurrencies from the Danish and Swedish perspectives
- Taxation of drawings and designs in the Indian context
- Taxation of electronic commerce and internet transactions
- Taxation of hybrid instruments in China : new developments and main issues
- Taxation of international sportsmen
- Taxation of referees under the microscope : a review of recent taxation cases in England and Germany
- Taxation of royalties, fees for technical service, dividends and interest
- Taxation of software payments : multi-jurisdictional case law analysis
- Taxation of the entertainment industry
- Taxation of trusts in Italy : new developments
- Taxation of workers in the gig economy : a European perspective
- Taxing automated digital services : targeted online advertising
- Taxing cross-border digital services - need for consistency
- Taxing crypto-asset transactions : foundations for a globally coordinated approach
- Taxing digital economy vis-à-vis Income Tax Act 1961 : issues and challenges
- Taxing global digital commerce
- Taxing online advertising in Germany: royalties or payment for services?
- Taxing the Brazilian interest of Italian corporate shareholders
- Taxing the cloud : Australia
- Taxing the cloud : India
- Taxing the cloud : Korea
- Taxing the cloud : Singapore
- The application of the Japan-U.S. tax treaty to trusts
- The challenges associated with accumulating and distributing previously taxed earnings & profits
- The character and source of fees and other payments in financial transactions
- The classification of debt and equity
- The concept of debt-claim as the key distinguishing factor between dividend and interest income in the OECD Model
- The deductibility of interest paid to foreign persons
- The definitions of dividends and interest contained in the OECD Model, actual tax treaties, and the German Model
- The income tax and CGT consequences of property disposals
- The income-capital distinction and how it applies to property development
- The international tax law concept of dividend
- The international tax law concept of dividend
- The isolating approach in Luxembourg : a technical guide
- The qualification of technical services in Brazilian double tax treaties and the possible impacts of the adoption of article 12B, UN Model Convention
- The report Ways to tackle cross-border obstacles facing individuals within the EU
- The rise of social media
- The sky's the limit : cloud-based services in an international perspective
- The tax framework for crypto-assets
- The taxation of business profits under tax treaties
- The taxation of cryptocurrency gains
- The taxation of foreigners working in China
- The taxation of income from the exploitation of image rights - currently and proposed changes
- Treasury's Daniel Berman reflects on past and future international tax law
- Treatment of income from inaction of artistes and sportsmen according to the OECD Model
- Treaty characterization of software income : the Indian Supreme Court's landmark decision of 2 March 2021
- Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law
- Treaty conflicts in categorizing income as business profits caused by differences in approach between common law and civil law
- U.K. treaty conflict : unintended(?) consequences of the U.S. debt-equity regulations
- U.S. foreign branch basket regulations : taxpayer considerations
- U.S. tax treatment of Brazilian private pension plans
- U.S. withholding and reporting on payments to foreign persons
- US dividend equivalents : final regulations subject repos and swaps to dividend tax
- US taxation of cross-border enterprise services
- US-Quellensteuern auf Dividend Equivalent Payments im Lichte des OECD-MA und des DBA USA = US withholding taxes on dividend equivalent payments in light of the OECD MC and the tax treaty with the United States
- Uncertain tax positions, uncertain tax benefits and uncertain tax treatments : same, same but different!
- Vergoeding van inkomensschade bij een ongeval
- Verwaltungsgrundsätze zur Einkunftsabgrenzung bei international verbundenen Unternehmen : Kommentar : Auszug aus der Kommentiering von Par. 1 AStG im Kommentar zum Aussensteuergesetz von Flick-Wassermeyer-Becker
- Vienna conference on "Treaty case law around the globe"
- Virtual currency in virtual economies : income characterization issues for social media companies
- Waiting for "BEPS" ... Canada "appears"
- What a web we weave
- What happens when the intended use of property changes?
- What’s in a name? The classification of ‘interest’ on crypto-assets in South Africa and beyond
- Withholding tax on software payments from Korea : the latest word
- Zur Besteuerung von Influencern in Inbound-Sachverhalten
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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/OpSnk-6scVY/" 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/OpSnk-6scVY/">income classification</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>
