2014
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- "Alchemy in reverse" : McKesson Canada Corporation v. The Queen : 2013 TCC 404
- "Cloud" : a technological odyssey
- "Nachbesserung" des Paragr. 50i EStG : Erweiterung des Anwendungsbereichs in Abs. 1 Satz 2 durch das Kroatien-AnpG und dessen Auswirkungen
- "Privileged" information for the world citizen when communicating with tax attorneys in multiple jurisdictions
- "Special measures" and the arm's-length principle
- "Tax arbitrage" with hybrid entities : challenges and responses
- 'Competitiveness' has nothing to do with it
- 'Fairness' in het internationaal belastingrecht : een Fata Morgana of een bespreekbare lijn aan de horizon?
- 'First sale' strategy may reduce U.S. customs duties
- 'Send a strong man to England - capacity to put up a fight more important than intimate knowledge of income tax acts and practice' : Australia and the development of the dominion income tax relief system of 1920
- (Caribbean) Netherlands the "flag state of choice" for cross-border aircraft lease transactions
- (Re)interpreting Singapore's deduction rules - clarification or a new course?
- (Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
- 11 traps for U.S. LLCs investing in Canada
- 2. AbgÄG 2014 - die wichtigsten Änderungen im EStG
- 2013 income tax reform in Norway
- 2014 Autumn Statement contains BEPS measures
- 2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
- 2014 Corporate tax changes
- 2014 advance pricing agreement program : dawn of a new era in Indian dispute resolution
- 2014 income tax reform in Norway
- 2014 one-off levy related to nationalization of SNS Reaal
- 30 years of direct tax litigation before the Court of justice of the European Union : an empirical survey
- 50 jaar internationaal belastingrecht in Nederland
- A 21st century solution
- A BEPS multilateral instrument - practical solution or elusive pipe dream?
- A Brazilian view on base erosion and profit shifting : an alternative path
- A German perspective on treaty overrides
- A Thailand perspective on BEPS
- A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
- A break in the clouds : a proposed framework for analyzing cloud computing transactions
- A changing of the guard at the European Commission
- A closer look at the U.S. transfer pricing audit roadmap
- A commentary on the High Court's decision in AQQ v. CIT
- A comparison of tax collection in Moldova and the U.S
- A comparison of valuation principles in Germany and internationally
- A comprehensive and contextual view of Polish taxation in 2014
- A comprehensive capital gains tax in New Zealand - no longer political Hari-Kari? A consideration of the Labour Party proposal of 2011
- A computational legal analysis of acte clair rules of EU law in the field of direct taxes
- A critique on the effectiveness of "exchange of information on tax matters" in preventing tax avoidance and evasion : a South African perspective
- A fresh view on the outcome-testing approach versus price-setting approach : discussion and recommendations regarding the timing of benchmarking studies
- A guide to Brazil's new CFC rules
- A limitação à dedutibilidade dos encargos financeiros em sede do IRC : uma nota sobre os conceitos de gastos de financiamento e EBITDA de grupos
- A look at Italy's 2014 budget law
- A look at South Korea's FATCA implementing regulations
- A look at re-characterisation
- A look at the Canada-U.S. FATCA intergovernmental agreement
- A lot ado about reduced VAT rate
- A mercurial matter
- A new challenge for accounts payable : FATCA
- A new world order : global information exchange and the offshore disclosure initiative
- A normative evaluation of tax law enforcement : legislative and political responses to tax avoidance and evasion
- A perfect storm for corporate inversions : causes and responses
- A possible approach to tax competition and economic development : the value of time in drafting direct tax policies
- A primer on foreign tax credit splitting arrangements
- A proposal to expand and improve article 6 of the EU Merger Directive
- A simpler offshore profits transaction tax
- A summary and analysis of recent revisions to Chapter 6 of the OECD Transfer Pricing Guidelines
- A tax perspective on the 2014 Mexican energy reform
- A way forward in cost sharing : considering payments and benefits from future intangibles
- APAs in Hong Kong : a fast track check-up or protracted examination?
- Aberdeen Asset Management plc v HMRC : flow and ebb of legislative volume
- Abfindungen bei Aufhebungsverträgen im internationalen Kontext : steuerliche Behandlung im In- und Ausland
- Abgrenzung nach dem "Dealing-at-Arm's-Length-Prinzip" im internationalen Einheitsunternehmen (1. Teil) : anwendbare Abgrenzungsmethode und steuersystematische Realisierung im Rahmen des internationalen Wegzugs bei Anwendung der direkten Methoden
- Abgrenzung nach dem "Dealing-at-Arm's-Length-Prinzip" im internationalen Einheitsunternehmen (2. Teil) : anwendbare Abgrenzungsmethode und steuersystematische Realisierung im Rahmen des internationalen Wegzugs bei Anwendung der direkten Methoden
- Abgrenzungsfragen beim Begriff des "alternativen Investmentfonds" aus steuerrechtlicher Perspektive : gemeinsame Anlage - Einsammeln von Kapital - Anzahl von Anlegern - festgelegte Anlagestrategie - Nutzen der Anleger - operative Tätigkeit
- AbgÄG 2014 : Einschränkung des Gruppenbesteuerungsregimes im Hinblick auf drittstaatsansässige Körperschaften
- AbgÄG 2014 : Firmenwertabschreibung bei Gruppenbesteuerung abgeschafft
- AbgÄG 2014 : Verlustberücksichtigung bei ausländischen Gruppenmitgliedern und Betriebsstätten eingeschränkt
- AbgÄG 2014 : das neue Abzugsverbot für niedrigbesteuerte Zinsen und Lizenzgebühren
- AbgÄG 2014 : die Fortführung der Firmenwertabschreibung in der Gruppenbesteuerung bei Tranchenerwerben
- AbgÄG 2014 : Änderungen der Berücksichtigung ausländischer Verluste im Rahmen der Unternehmensgruppe gem Paragr. 9 KStG
- AbgÄg 2014 : beschränkte Steuerpflicht für Zinsen
- Ability to pay in European Community law
- Accounting for advertising spots
- Addressing BEPS : lessons from the U.S. states
- Adjusting comparables for price risk resulting from tested party's long-term supply contract
- Advance Pricing Agreements
- Advance pricing agreements
- Advance pricing agreements : the UK perspective
- Advance pricing agreements : the experience so far
- Advance pricing agreements : the journey thus far
- Advance pricing agreements and the principles of legality and equality : the problems surrounding contracts in tax law
- Advance tax rulings in perspective : a theoretical and comparative analysis
- Afbouw van belastingontwijking
- Aggressive challenge : loss claims under attack
- Aircraft leasing in Ireland : the tax regime
- Aktuelle EAS zu internationalen Steuerfällen mit Liechtenstein und Deutschland = Legal directives of the Ministry of Finance concerning international tax cases with Liechtenstein and Germany
- Aktuelle Entwicklungen bei der grenzüberschreitenden Familienbesteuerung
- Aktuelle Entwicklungen im Bereich der Verlustverrechnung über die Grenze : BFH, Urteil vom 5. 2. 2014 - I R 48/11
- Aktuelle Problemstellungen bei Auslandsfonds : Auswirkungen des AIFM-Steueranpassungsgesetzes sowie weitere neue Problemstellungen
- Aktuelle Änderungen in der Investmentfondsbesteuerung
- Albania introduces new transfer pricing legislation
- Albanian Ministry of Finance issues instruction for implementation of new transfer pricing legislation
- Alice in Switzerland or the fiduciary as common informer
- Alive and deadly : the European financial transaction tax through enhanced cooperation : current progress
- All mixed up
- All together, again?
- All together?
- Alpine curriculum
- Alternative dispute resolution : alleviating burdens all round
- Amazon moves toward trial in high-profile case challenging IRS income method for valuing intangibles
- Amendments to group taxation regime
- Amendments to the VAT systems of EU Member States on 1 January 2015
- Amtshilfe : Abschaffung des Notifikationsverfahrens im Einklang mit EuGH
- Amtshilfe ohne Information der Betroffenen - eine rechtsstaatlich bedenkliche Neuerung
- An Introduction to the 2014 Update to the OECD Model
- An analysis of Canada's latest international tax proposals
- An analysis of transfer pricing in Slovakia
- An annotated workplan for FATCA compliance
- An approach to quantifying intercompany transfers of risk
- An economic perspective on double tax treaties with(in) developing countries
- An evaluation of excise duties in the SAARC member states
- An explanation of the 2013 U.S. temporary and proposed PFIC regulations
- An international dimension to the politics of tax
- An overview of reorganizations under German tax law
- An overview of the 2014 OVDP and enhanced streamlined filing compliance procedures
- Analysis of a formulary system, part VI : building the formula
- Analysis of a formulary system, part VII : the sales factor
- Analysis of a formulary system, part VIII : suggested statutory, regulatory language for implementing formulary apportionment
- And yet it moves : taxation and labor mobility in the twenty-first century
- Annual review : Australia
- Annual review : Belgium
- Annual review : Canada
- Annual review : China and Hong Kong
- Annual review : EU Joint Transfer Pricing Forum
- Annual review : France
- Annual review : Germany
- Annual review : India
- Annual review : Latin America
- Annual review : The Netherlands
- Annual review : US Customs
- Annual review : United Kingdom
- Annual review : United States
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 1
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 2
- Anti-abuse under the financial transaction tax proposal
- Anti-avoidance legislation of mayor EC Member Countries with reference to the 2014 corporate income tax burden in the thirty-four OECD Member Countries: Germany, France, United Kingdom, and Italy compared
- Anti-avoidance legislation of mayor German language countries with reference to the 2014 corporate income tax burden of the thirty-four OECD Member countries : Germany, Switzerland and Austria compared
- Anti-inversion notice : more questions than answers
- Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
- Anwendbarkeit der Kapitalverkehrsfreiheit auf Drittstaatendividenden in DBA-Situationen
- Anwendung von DBA auf Personengesellschaften : das endgültige BMF-Schreiben vom 26. 9. 2014
- Anwendung von Paragr. 1 AStG a.F. bei Teilwertabschreibungen auf Darlehensforderungen gegen ausländische Tochtergesellschaften : FG Berlin-Brandenburg legitimiert vorerst die "Krücke" der Finanzverwaltung
- Anzeigepflichten bei Steuergestaltungen in Deutschland : zu den aktuellen Überlegungen des Bundesrates aus rechtspolitischer und rechtlicher Sicht
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
- Applicability of transfer pricing provisions to the assignment of contracts
- Application of tax on net investment income to shareholders of CFCs and PFICs
- Applying FATCA in APAC
- Appropriate start-up loss periods : a framework for analysis based on data of European companies
- Arbeitgebereigenschaft und Betriebsstättenrisiko bei der Arbeitnehmerüberlassung
- Arbeitnehmerentsendung - Grundlagen und Praxisfälle
- Arbitration as a means of resolving tax disputes
- Arbitration in taxation : an introduction
- Arbitration under international social security instruments
- Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
- Ardmore Construction Ltd v Revenue and Customs Commissioners : [2014] UKFTT 453 (TC)
- Are BEPS, FATCA, and EU compliance efforts moving in the same direction?
- Are evolving regulations laying the groundwork for taxing e-cigarettes?
- Are the Danish CFC rules in conflict with the freedom of establishment? An analysis of the Danish CFC regime for companies in light of ECJ case law
- Are we heading towards a corporate tax system fit for the 21st century?
- Are we there yet?
- Argentina signs new tax treaty with Switzerland
- Argentina's transfer pricing commodity rule : 10 years experience with the "sixth method"
- Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
- Article 26 of the OECD Model Tax Convention - group requests - the birth of a new international standard? Recent developments in Switzerland and potential ramifications for other jurisdictions
- Article 9(1) of the OECD Model restricts income adjustments based on formal criteria
- Artikel 1 Eerste Protocol EVRM en het Nederlandse fiscale recht : de stand van zaken anno 2014
- As novas reformas fiscais portuguesas do século XXI
- As sociedades insolventes e a tributação em sede de imposto sobre o rendimento das pessoas colectivas (IRC) em Portugal = Insolvent companies and corporate income taxation in Portugal
- As the world moves toward transparency in tax matters, will the U.S. be left behind?
- Assessing the tax challenges of the digital economy : an eye-opening case study
- At last, some output on the fight against double non-taxation
- Attracting new business in Italy
- Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
- Attribution of income to PEs in EPC contracts
- Aufgabe der finalen Verluste? FG Köln, Vorlagebeschluss vom 19. 2. 2014 - 13 K 3906/09
- August 2013 rule on the IRS's income method : a more direct - and challenging - application
- Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?
- Ausgewogene Aufteilung der Ertragsteuerbefugnis und Abzug von Schuldzinsen und Lizenzgebühren = Balanced allocation of the right to tax and deduction of interest payments and royalties
- Ausgewählte Fragestellungen iZm der Beendigung einer Gruppenmitgliedschaft durch Erklärung und Liquidation
- Ausgewählter Überblick über ertragsteuerliche Änderungen durch das 2. AbgÄG 2014
- Aushöhlung der Bemessungsgrundlage und Gewinnverlagerung durch schweizerische Konzerne mittels Offshore-Finanzierungsstrukturen (1. Teil)
- Aushöhlung der Bemessungsgrundlage und Gewinnverlagerung durch schweizerische Konzerne mittels Offshore-Finanzierungsstrukturen (2. Teil)
- Auslegung und Anwendung des harmonisierten Europäischen Steuerrechts
- Auslegung von Paragr. 8b Abs. 4 KStG durch OFD Frankfurt
- Ausländische Rechtsnormen im Besteuerungsverfahren
- Australia's commitments to the OECD BEPS programme
- Australia's twin-track approach to treaty shopping
- Australian Taxation Office issues significant guidance on new transfer pricing rules
- Austria's 2014 tax reform enacted
- Auswirkungen der Abkommensberechtigung einer Personengesellschaft : BFH, Beschluss vom 13. 11. 2013 - I R 67/12
- Automatic information exchange : did the dog just catch the bus?
- Automatische internationale gegevensuitwisseling
- Automatischer Informationsaustausch in der EU : was bringt die neue Zinssteuerrichtlinie?
- Autonomie procédurale des Etats membres et droit européen
- Avoiding and resolving tax disputes in India
- BEPS - impact of hybrid and tax treaties proposals
- BEPS : a transfer pricing documentation survival kit for small and medium businesses
- BEPS : an interim evaluation
- BEPS : current reality and planning in anticipation
- BEPS : is international tax planning over?
- BEPS : thinking inside or outside the box?
- BEPS Action 6 - trying to curtail treaty shopping
- BEPS Action 6 : introducing an antiabuse rule in tax treaties
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- BEPS Monitoring Group comments on OECD country-by-country reporting discussion draft
- BEPS Monitoring Group critiques OECD report on transfer pricing in developing countries
- BEPS and CbCR : a retrapolation five years on
- BEPS and global digital taxation
- BEPS and interaction between Belgian direct and indirect tax
- BEPS and the digital economy : why is it so taxing to tax?
- BEPS developments and EU Parent Subsidiary Directive changes analyzed from a Dutch perspective
- BEPS in Australia
- BEPS on hybrids : a Canadian perspective
- BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
- BEPS scepticism still rife despite OECD's attempts at reassurance
- BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
- BEPS, treaty shopping and the Canadian response
- BEPS-Reformvorschläge zu Lizenzgebühren und Verrechnungspreisen bei immateriellen Wirtschaftsgütern aus Sicht der Beratungspraxis
- BFH I R 30/12 : Auswirkung der DBA-Diskriminierungsverbote in Art. 24 Abs. 3 und 4 OECD-MA auf Zins- bzw. Lizenzabzugsbeschränkungen
- BITs and taxes
- BITs en belastingen (deel 2)
- BMF: Praktische Auswirkungen abkommensrechtlicher Subject-to-tax-Klauseln
- BTW-ontwikkelingen in de medische sector
- Balanced allocation and coherence : some thoughts in light of Argenta and K
- Bargain hunt
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 1)
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 2) : Herausforderungen der digitalisierten Wirtschaft
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 3) : hybride Gestaltungen
- Base Erosion and Profit Shifting : immaterielle Vermögenswerte und die OECD - Zusammenfassung des Arbeitsstands des Kapitels VI und erste Analyse aus deutscher Sicht
- Base Erosion and Profit Shifting Report and Action Plan - overview and relevance in Indian context
- Base Erosion and Profit Shifting: Update zu den OECD-Berichten zur digitalisierten Wirtschaft (Nr. 1), hybriden Gestaltungen (Nr. 2) und Missbrauch des Abkommensrechts (Nr. 6),
- Base erosion and profit shifting - an Indian perspective
- Base erosion and profit shifting : a roadmap for reform
- Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
- Base erosion and profit shifting : a way forward
- Base erosion and profit shifting : an action plan for developing countries
- Base erosion and profit shifting : reliability and the future of transfer pricing methods
- Base erosion and profit shifting and interest expenditure
- Base erosion and profit shifting impact on transfer pricing - relevance of current actions on India
- Because I said so
- Bedeutung des "Korrespondenzprinzips" für die unionsrechtliche Rechtfertigung des Paragr. 50 Abs. 1 Satz 3 EStG : BFH, Beschluss vom 14. 5. 2013 - I R 49/12
- Begriff der "umfassenden Amtshilfe" im österreichischen Steuerrecht
- Belastingen en mensenrechtenverdragen : kroniek 2011-2013
- Belastingrecht en ethiek : een mogelijk denkkader
- Belgian notional interest deduction rules challenged before the ECJ
- Belgian supplementary tax-free income allowance violates EU law
- Belgisch regime van de aftrek voor octrooi-inkomsten : vergelijking met andere Europese 'IP box'-regimes en toetsing aan Europese regels inzake schadelijke belastingconcurrentie en staatssteun
- Belgische rulings in het licht van de staatssteunregels
- Belgium makes its notional interest deduction regime compliant with EU law
- Belgium: transfer pricing risk management
- Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
- Beneficial ownership and place of effective management : clarification required
- Beneficial ownership rules take root in China
- Berlin tax conference 2014 : conclusion of multilateral information exchange agreement
- Beschränkte Steuerpflicht bei Veräusserung von Anteilen an einer inländischen vermögensverwaltenden Personengesellschaft - zugleich Anmerkung zu FG München vom 29. 7. 2013
- Besluit van 30 juni 2014 inzake juridische fusie (deel 1)
- Besteuerung ausländischer Investmentfonds im AIFMG : Herstellung der Unionsrechtskonformität?
- Betriebsausgaben bei gescheiterter Betriebsstättengründung im Drittland : BFH, Urteil vom 26. 2. 2014 - I R 56/12
- Betriebsstätte als "wirtschaftlicher Arbeitgeber" oder worin liegt der Sinn und Zweck der 183-Tage-Regel?
- Betriebsstättengewinnaufteilungsverordnung-Entwurf - ein allgemeiner Überblick
- Betriebsstättengewinnaufteilungsverordnung-Entwurf - tief gebohrt
- Betriebsstättengewinnermittlung nach dem OECD-Ansatz : der Grundfall der Vertriebsbetriebsstätte
- Betriebswirtschaftliche Bewertungsfragen und verdeckte Gewinnausschüttung : Dokumentation einer methodisch korrekten Preisfestlegung
- Beyond Turkey-EU customs union : predictions for key regulatory issues in a potential Turkey-U.S. FTA following TTIP
- Bilanzierung bei Umgründungen : Teil 6b: Zusammenschluss
- Bilanzierung bei Umgründungen : Teil 7a: Realteilung
- Bilanzwahrheit aus europäischer Sicht - zugleich Anmerkungen zum EuGH-Urteil Gimle SA
- Bit by bit, bitcoin guidance is coming
- Bitcoin - tax planning in the uncertain world of virtual currency
- Bitcoin and EU VAT
- Bitcoins : betalen met zelfgemaakt geld?
- Bitcoins, cryptovaluta's en BTW - tijd voor een "peer-to-peer" oplossing?
- Bits en belastingen (deel 1)
- Black v R : 2014 TCC 12
- Blickpunkt International : Neuerungen im Schweizer Abkommensnetz ; ESTV-Praxis zum Schweizer Meldeverfahren bei Dividendenausschüttungen ; Unternehmenssteuerreform III ; Entwicklungen auf Ebene der EU/EWR und ihren Mitgliedstaaten ; Blickpunkt Frankreich
- Blickpunkt OECD : BEPS-Entwicklungen
- Bolivia dips a toe into the sea of transfer pricing
- Bombardier case : first published cash pool decision
- Bombay High Court rules on shares premium transfer pricing dispute
- Botswana tax system in a nutshell
- Bouclier fiscal oder Halbteilungsgrundsatz und Unionsrecht : EuGH, Urteil vom 13. 3. 2014 - Rs. C-375/12, Bouanich
- Braving the Indian tax tide : High Court favors Vodafone
- Brazil's 2013 corporate tax reform : policy and controversy aspects
- Brazil's new goodwill tax regime and its impact on investments
- Brazilian corporate taxes : moving forward to a new regime
- Brazilian tax aspects of repo agreements
- Breaking the link - the nature of a Canadian forward contract after a Section 85 rollover
- Bref retour sur la holding animatrice de groupe, ou l'histoire d'une pierre angulaire dangereusement descellée
- Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT
- Bridging the divide : tax risk and controversy
- BsGaV : der ständige Vertreter und die "Nullsummentheorie"
- Buchwertfortführung auch bei Einbringungen durch im Ausland Ansässige? = Transfer of assets at book value for foreign residents?
- Budget 2014: 4 x 4
- Building a framework for a post-BEPS world
- Building a tax manifesto for manufacturing
- Bulgarian business reorganisations under tax scrutiny
- Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines
- Business restructurings
- Buy-back transactions - deferred purchase consideration
- Buzzoni v HMRC : another Ingram?
- Bénéficiaire effectif et mesures anti-abus dans la fiscalité internationale : tour d'horizon de la Suisse
- CCA 201349015: Transfer pricing and foreign tax credit considerations in the context of disregarded transactions
- CFC's indirect investments in US property results in income inclusion for US purposes
- CFE Forum 2014 : policies for a sustainable tax future
- CJEU finds former French tax shield incompatible with EU law
- CJEU restricts use of foreign losses
- CRA wins on transfer pricing in Marzen Aluminum
- CRS and TRACE : a complimentary arrangement that benefits everyone
- Can the issuance of a protective assessment extend the six-year time limit for a section 70A claim?
- Can treaties bring peace to the IRS and foreign banks? (Part 1)
- Can treaties bring peace to the IRS and foreign banks? (Part 2)
- Canada : related-party research, development and design costs now dutiable?
- Canada : transfer pricing matters arising from notice of termination
- Canada Revenue Agency's new measures to combat aggressive tax planning
- Canada and FATCA
- Canada intent on stoppin' the shoppin' and more
- Canada releases revised back-to-back loan rules
- Canada to unilaterally override tax treaties with proposed new anti-treaty-shopping rule
- Canada's anti-treaty-shopping proposals and international treaty obligations
- Canada's problematic proposed new loan rules
- Canada's process for advance tax rulings
- Canada's proposed anti-treaty-shopping rule : a practitioner's dilemma
- Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh
- Canadian MNCs international tax planning : theory and practice
- Canadian interest anti-conduit rule soon to be law
- Canadian residency traps for former Canadian residents
- Canadian tax planning deadlines for 2014
- Canadian tax representations and warranties in purchase and sale agreements
- Canary Islands special zone (ZEC) : best taxation in Europe?
- Capital gains tax owed by foreign partners of French SCIs on French real estate sales : is the 33 1/3% French withholding tax a restriction on the free movement of capital?
- Capital gains taxation under Bulgaria's tax treaties
- Captives to 2020 : opportunities and challenges
- Case closed : tax treatment of US S-corporations under the Germany-United States Income and Capital Tax Treaty - treaty benefits for hybrid entities
- Case on intra-group debt and abuse of law
- Case studies on business profits
- Case studies on construction permanent establishment and related taxation issues
- Case studies on cross-border income from employment
- Case studies on partnerships and other hybrid entities
- Casenote : Delhi High Court decision on taxability of offshore supply and services
- Cash-Pooling mit der Schweiz : gerichtliche Entscheidung aus Dänemark
- Cayman court decision raises implications for the effectiveness of TIEAs
- Centrica India Offshore Private Ltd v Commissioner of Income Tax and others : WP(C) No. 6807/2012
- Challenges in shifting Canadian taxation towards consumption
- Change of climate in taxation : are you prepared for extended responsibilities?
- Changed criminal tax law framework
- Changes to the UK partnerships rules and tax policy-making
- Changes to transfer pricing rules under Decree 3030 of 2013
- Characterization of software transactions for tax treaty purposes - the Infrasoft (2013) case
- Chile approves 2014 tax reform
- Chilean harmonisation of tax treatment of corporations, partnerships
- China : social security and pensions systems
- China and Australia's response to environmental challenge : a comparative analysis : environmental tax reforms
- China streamlines taxpayer service
- China's CFC regime : existing rules and improvement suggestions
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
- China's business-tax-to-VAT reform : an interim assessment
- China's first official position on BEPS released by Jiangsu Tax Bureau
- China's rapid response to first batch of OECD BEPS deliverables
- Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer
- Chinese direct investments in the EU : new tax treaties and effective corporate tax burdens
- Chinese tax implications of indirect share transfers
- Chinese tax implications of indirect share transfers
- Chinese tax implications when a foreign company engages in an indirect share transfer of a Chinese company
- Chomping at the bit : U.S. federal income taxation of bitcoin transactions
- Classification of Canadian mutual funds for U.S. tax purposes
- Classification of foreign entities for German tax purposes
- Click-through and affiliate nexus cases subject of recent state High Court rulings
- Cloud computing : permanent establishment and its implications for international taxation
- Cloud computing en indirecte belastingen
- Co-ordination of corporate exit taxation in the internal market and beyond
- Collectieve pensioenen in Nederland : het macrobeeld
- Collecting unpaid tax offshore : Caribbean tax havens and foreign direct investment in China
- Combating VAT fraud : lessons from Korea?
- Comentarios a la reforma del IRPF y del IS
- Commissionair bij fictie, bij fictie dienstverrichter
- Commissioner for the South African Revenue Service v Krok and another : case number 1319/13
- Commissioner of Taxation v Resource Capital Fund III LP : [2014] FCAFC
- Companies Act 2013 - an overview
- Comparability adjustments : In the absence of suitable local comparables in emerging and developing economies ? Case Studies | Comparability adjustments ... [2]
- Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
- Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
- Compartimenteren maakt creatief?
- Compartimenteren zonder reserve
- Compatibility of IP box regimes with EU state aid rules and Code of Conduct
- Competencia fiscal en la tributación de las personas físicas en la Unión Europea
- Competent Authority Agreement - Common Reporting Standard : der neue Standard für den automatischen Informationsaustausch im Steuerbereich
- Competition for FDI and profit shifting : on the effects of subsidies and tax breaks
- Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?
- Comprehensive decree on transfer pricing signed
- Computer software transactions and the income tax definition of a royalty
- Condiciones que se deben cumplir para subir el IVA y que ahora no se dan
- Condonaciones de créditos intra-grupo : régimen contable, jurídico y fiscal : análisis de la doctrina del ICAC y de la Dirección General de Tributos
- Conference report : the Maastricht International Transfer Pricing Summit, Brussels, 10 October 2013
- Conflicterende jurisprudentie Hof van Justitie EU inzake neutralisatie
- Connecting offshore
- Conrad Black : resident here, resident there, resident everywhere?
- Considerações sobre a circulação intracomunitária dos produtos sujeitos a impostos especiais de consumo no vigésimo aniversário do mercado interno
- Considering market features in Latin America as part of a transfer pricing analysis
- Consumer reactions to corporate tax strategies : effects on corporate reputation and purchasing behavior
- Consumer response to cigarette excise tax changes
- Controlled foreign company legislation
- Controlled foreign company legislation, corporate residence and anti-hybrid arrangement rules
- Convention fiscale franco-monégasque et Français nés à Monaco
- Coordinating the action of regional and global players during the shift from bilateralism to multilateralism in international tax law
- Corporate codetermination and its avoidance
- Corporate governance from the Islamic perspective
- Corporate income tax : marking the passage of time
- Corporate income tax reform efforts in Portugal
- Corporate income tax reform in Portugal : tax simplification and investment promotion
- Corporate income tax reform in Portugal : tax simplification and investment promotion
- Corporate inversions, stateless income, and transfer pricing
- Corporate litigation in Germany
- Corporate profiling of tax-malfeasance : a theoretical and empirical assessment of tax-audited Australian firms
- Corporate reorganizations in Germany
- Corporate residence : has Esquire Nominees stood the test of time?
- Corporate tax aggressiveness - recent history and policy options
- Corporate tax exemption for Poland's special economic zones
- Corporate tax in developing countries : current trends and design issues
- Corporate tax law amendments
- Corporate taxation and corporate social responsibility
- Corporate taxation and the quality of research and development
- Cost sharing regulations seek to limit the expected return on investments in intangible property
- Could an Australian APA be enforced in a court?
- Countdown to 2015 : top 10 EU VAT changes for suppliers of digital services
- Countering BEPS : preventing abusive commissionnaire arrangements
- Countering BEPS through transfer pricing documentation
- Countries and companies join OECD BEPS train
- Country-by-Country Reporting : die neue Sichtweise der OECD zur Verrechnungspreisdokumentation
- Country-by-country reporting
- Country-by-country reporting : potential audit and legislative risks for MNEs
- Country-by-country reporting: the primary concerns raised by a dynamic approach
- Country-by-country-reporting : ein Weg zu einer formelhaften Gewinnaufteilung?
- Court of Appeal decision on tax avoidance in international financing arrangements
- Creatief met compartimenteren
- Cross-border fiscal unities and tax treaties : nothing new under the sun?
- Cross-border investments in German private equity funds
- Cross-border leasing : Australia
- Cross-border leasing : China
- Cross-border leasing : India
- Cross-border leasing : Indonesia
- Cross-border leasing : Singapore
- Cross-border loss utilization
- Cross-border loss utilization in the EU : a never-ending story
- Cross-border outsourcing - issues, strategies and solutions
- Cross-border outsourcing : issues, strategies and solutions
- Cross-border partnerships : Canadian tax tips and traps
- Cross-border reorganizations
- Cross-border short-term employment
- Cross-border stock compensation arrangements and reg. 1.1032-3 : a subsidiary's payment for its parent stock