OECD
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OECD
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- "Options for low income countries' effective and efficient use of tax incentives for investment" : a response
- "Special measures" and the arm's-length principle
- "Tax arbitrage" with hybrid entities : challenges and responses
- "Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative
- "Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
- "The agency element of permanent establishment : the OECD Commentaries from the civil law view"
- 'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
- 'Pygmalion' comparables : why data from the 'center' does not apply for the 'periphery'
- 'Risk' and the OECD discussion drafts on transfer pricing
- 'Shadowlands': the OECD on intangibles
- 'Treaty shopping' : el abuso de tratado
- 1976-2006: a shift in international tax policy?
- 1996 OECD guidelines on transfer pricing : chapters on intangibles and intra-group services
- 2002 Reports related to the OECD Model Tax Convention
- 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
- 2016 look-ahead : BEPS implementation to dominate international tax landscape in 2016
- A BEPS diagnostic - considerations for multinationals as the project continues
- A BEPS multilateral instrument - practical solution or elusive pipe dream?
- A US subnational perspective on the "logic" of taxing income on a "market" basis
- A better approach to the amount A double taxation problem
- A blueprint for restructuring the OECD Model's distributive rules
- A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
- A challenge to the reversal of the burden of proof and the principle of proportionality
- A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
- A closer look at the OECD's draft guidance on financial transactions
- A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
- A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
- A comparative study of personal income tax models
- A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
- A critical evaluation of the OECD's BEPS project
- A critical look at the OECD's profit-split transfer pricing revisions
- A critical review of Italy's digital services tax
- A decade of co-operation : achievements and perspectives
- A deconstruction of the principal purposes test
- A fresh look at article 3(2) of the OECD Model
- A global tax system? Appraising the model GloBE rules
- A lesson from BEPS : minimize transfer-pricing-related tax risks
- A look at cost sharing in the OECD discussion draft
- A look at re-characterisation
- A model to celebrate
- A multilateral interpretation of the multilateral instrument (and covered tax agreements)?
- A new direction for US international tax policy : two steps forward, one step back?
- A new global tax deal for the digital age
- A não-discriminação tributária nos acordos multilaterais do comércio : a disciplina do Mercado Comum do Sul
- A post-BEPS primer for CFOs : is the in-house transfer pricing team in control?
- A post-BEPS primer for boards : staying in control of transfer pricing risks
- A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
- A practical approach to the Multilateral Instrument
- A practitioner's concerns about the OECD's approach to hard-to-value intangibles
- A proposal to create a World Tax Organisation
- A proposition for a multilateral carbon tax treaty
- A report on the OECD discussion draft on business restructurings
- A review of Brazil approaches to cooperative compliance in light of international tax practice and the OECD concept
- A review of comments on the tax challenges of the digital economy
- A review of the Nigerian country-by country reporting regulations
- A road map for reaching global consensus on how to tax the digitalized economy
- A rose by any other name ...? The OECD's proposed revised definition of intangibles
- A rose by any other name: smelling the flowers at the OECD's (last) resort
- A rose by any other name: smelling the flowers at the OECD's last resort
- A seat at the table : thought leaders discuss OECD's plans on digital economy taxation
- A side effect of BEPS-driven changes : hiring, coordinating additional transfer pricing staff
- A step change in tax transparency : delivering a standardised, secure and cost effective model of bilateral automatic exchange for the multilateral context : OECD report for the G8 summit
- A summary and analysis of recent revisions to Chapter 6 of the OECD Transfer Pricing Guidelines
- A summary of the OECD draft on the transfer pricing aspects of business restructurings
- A survey of social security contributions and demographic change in OECD countries
- A tale of two continents : it was the BEPS of times..
- A tribute to George Marshall's vision
- A vueltas con las reglas interpretación y calificación de los Convenios de Doble Imposición al hilo de una resolución del TEAC sobre híbridos financieros : la reciente reacción de la OCDE frente al arbitraje fiscal internacional
- A world of taxes: the OECD reports on tax trends
- AI and tax administrations : a good match
- AIA in Steuersachen - Bedeutung für schweizer Versicherer : Hinweise zur Umsetzungsvorbereitung
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- Abkommen zwischen (Staat A) und (Staat B) zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
- Abkommensmissbrauch - aktuelle Entwicklungen in der schweizerischen Abkommenspolitik : neue Limitation on Benefits-Klauseln in schweizerischen Doppelbesteuerungsabkommen
- Abuse and economic substance in a digital BEPS world
- Access for tax authorities to information gathered by anti-money laundering authorities
- Action 11: measuring and monitoring BEPS
- Action 12: mandatory disclosure rules
- Action 13: transfer pricing documentation and country-by-country reporting
- Action 14 : resolving cross-border tax disputes through the mutual agreement procedure
- Action 14 of the BEPS Project : taking the pulse of tax certainty and determining the effectiveness of the peer review process five years on
- Action 14 of the OECD/G20 base erosion and profit shifting initiative : making dispute resolution more effective - did action 14 "piggyback" on the initiative?
- Action 14: making dispute resolution mechanisms more effective
- Action 15: developing a multilateral instrument to modify bilateral tax treaties
- Action 1: addressing the tax challenges of the digital economy
- Action 2: neutralising the effect of hybrid mismatch arrangements
- Action 3: designing effective controlled foreign company rules
- Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
- Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the Non-Discrimination Clauses in South Africa’s tax treaties
- Action 4: limiting base erosion involving interest deductions and other financial payments
- Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Action 6: preventing the granting of treaty benefits in inappropriate circumstances
- Action 7: preventing the artificial avoidance of permanent establishment status
- Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
- Action 8-10: aligning transfer pricing outcomes with value creation
- Action Plan on base erosion and profit shifting
- Action by the European Communities to combat international tax avoidance and evasion
- Adapting current international taxation to new business models : two proposals for the European Union
- Additional guidance on the attribution of profits to permanent establishments - a welcome development
- Addressing base erosion and profit shifting
- Addressing base erosion and profit shifting
- Addressing base erosion and profit shifting
- Addressing tax risks involving bank losses
- Addressing the tax challenges of the digital economy
- Addressing the tax challenges of the digital economy, Action 1 - 2015 final report
- Adjusting national tax policy to economic internationalization: strategies and outcomes
- Administering profit and consumption taxation in market jurisdictions : selected similarities in the digital era
- Administrative and compliance costs of the VAT : a review of the evidence
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Advanced analytics for better tax administration : putting data to work
- Advancing tax certainty : the new OECD bilateral APA manual
- Afbouw van belastingontwijking
- Affaires fiscales
- Ageing and fiscal challenges across levels of government
- Agency permanent establishment under Article 5 of the OECD Model Convention
- Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 1
- Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 2
- Agency relationship : when is there a permanent establishment?
- Agents vs. commissionnaires : a comparison in light of the OECD Model Convention
- Aggressive tax planning based on after-tax hedging
- Aggressiver Steuerplanung entgegentreten durch verbesserte Transparenz und Offenlegung : Bericht über Initiativen zu verbesserter Offenlegung, Februar 2011
- Agreement on exchange on information on tax matters (complete edition)
- Agreement? What Agreement? The 8 October 2021, OECD Statement in perspective
- Aktionsplan der OECD zum BEPS-Report - Konzernbesteuerung, quo vadis? = the action plan on BEPS - taxation of multinational enterprises: quo vadis?
- Aktuelle Arbeiten der OECD im Bereich der Mehrwertsteuer = Recent developments of the OECD in the area of value added tax
- Aktuelle Entwicklungen im Internationalen Steuerrecht. : Das neue Musterabkommen der OECD
- Aktuelle OECD-Statistik zu Verständigungsverfahren und Überlegungen zur Weiterentwicklung von Verständigungs- und Schiedsklauseln
- Aligning the location of taxation with the location of value creation : are we there yet!?!
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- Allocation of capital : application OECD guidance part II for attribution of profits to bank branches under BIS capital system
- Alternative methods for determining arm's length intercompany prices
- Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
- Amending protocol strengthens OECD Mutual Assistance Convention
- Amount B - Vereinfachte Verrechnungspreisermittlung bei Basis-Marketing- und Vertriebsaktivitäten
- Aménagements fiscaux aux frontières et structures fiscales des pays Membres de l'OCDE
- An Indian perspective on recent OECD TP initiatives
- An Indonesian perspective on global tax reform and pillar 2
- An Introduction to the 2014 Update to the OECD Model
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- An analysis of the 1995 update of the OECD Model Convention
- An analysis of the OECD's discussion draft on profit splits
- An analysis of the case law on article 3(2) of the OECD Model (2010)
- An analysis of the efficiency of tax administrations of 26 European countries in 2017
- An analysis of the rules on the taxation of investment income under Japan's tax treaties
- An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
- An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
- An empirical analysis of changes in personal income taxes
- An evaluation of BEPS Action 5
- An evaluation of the measures in Action 14 of the Action Plan of the OECD/G20 BEPS initiative intended to make dispute resolution more effective
- An international comparison of tax systems in the mediterranean and other European countries of the OECD area
- An international perspective on VAT
- An introduction to the 2010 Update of the OECD Model Tax Convention
- An inventory of tax provisions which may have a direct impact on the supply or demand for energy : the situation as at 1st July, 1980
- An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
- An investigation into the interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax
- An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaty
- An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
- Analysing the OECD draft on intangibles
- Analysis of the (in)compatibility of digital services taxes with State aid rules
- Analysis of the case law on the scope of article 17 of the OECD Model : issues resolved and yet to be resolved
- Anforderungen an ein Dokumentationssystem für internationale Verrechnungspreise
- Annex - Taxation and the future of work : how tax systems influence choice of employment form
- Annual report on the OECD Guidelines for Multinational Enterprises
- Annual report on the OECD Guidelines for Multinational Enterprises 2012 : mediation and consensus building
- Annual report on the OECD Guidelines for Multinational Enterprises 2013 : responsible business conduct in action
- Annual report on the OECD Guidelines for Multinational Enterprises 2014 : responsible business conduct by sector
- Annual review : Canada
- Annual review : OECD
- Annual review : OECD
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 1
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
- Anti-avoidance and the 1992 OECD Model Convention
- 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
- Antiabuse rules and policy : coherence or tower of babel?
- Anwendung des Paragr. 8a KStG bei beschränkter Steuerpflicht : zwischen Treaty Override und Gemeinschaftswidrigkeit?
- Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
- Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
- Application of Council of Europe conventions and agreements and international application of penal law to fiscal matters
- Application of OECD Commentaries on the income and capital tax model, for the interpretation of the OECD inheritance and gift tax model
- Application of mutual agreement procedure article under the multilateral instrument to covered tax agreements
- Applying the OECD PPT in accordance with EU law : an analysis of scope, burden of proof and effects
- Approach to tax issues relating to extortion and bribery
- Approval of the cryptoasset reporting framework is a step in the right direction
- Arbitration in international tax dispute resolution
- Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
- Arbitration under the OECD Multilateral Instrument : reservations, options and choices
- Are BEPS, FATCA, and EU compliance efforts moving in the same direction?
- Are advance pricing agreements experiencing a renaissance as a dispute resolution mechanism in a the era following the OECD/G20's base erosion and profit shifting initiative?
- Are all CFC regimes the same? The impact of the income attribution method
- Are the U.N. and OECD walking together into the formulary apportionment abyss?
- Are the current treaty rules for taxing business profits appropriate for E-commerce?
- Are the final BEPS reports on Actions 8-10 effective now?
- Are we heading towards a corporate tax system fit for the 21st century?
- Are we there yet?
- Are we there yet? International implementation of hybrid mismatch rules
- Argentina signed the OECD's Multilateral Convention on Mutual Administrative Assistance in Tax Matters
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Argentine Supreme Court rules that source protection prevails over prices obtained in normal market practices between independent parties
- Arm's length : beyond the Guidelines of the OECD
- Arm's length compensation for the restructuring itself : OECD note 2
- Art. 15 van het OECD-Modelverdrag van 1977 (niet-zelfstandige arbeid)
- Art. 15 van het OECD-modelverdrag van 1977
- Art. 3 Abs. 2 OECD-MA und die Auslegung von Doppelbesteuerungsabkommen : Auslegungsgrundsätze für DBA
- Article 10(3) of the OECD Model and borderline cases of corporate distributions
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
- Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
- Article 15(2) of the OECD Model and the international hiring-out of labour: new criteria required?
- Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
- Article 16 of the OECD Model Convention : history, scope and future
- Article 21 of the OECD Model convention : past, present, and future
- Article 24(1) of the OECD Model Convention and the exclusion of MFN treatment - a comment on the OECD Public Discussion Draft
- Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Article 3(2) of the OECD Model Convention and the commentary to it : treaty interpretation
- Article 3(2) of the OECD and UN Models : an international view
- Article 9(1) of the OECD and UN Model Conventions : scope and nature
- Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017) : when clarifications raise further doubts
- Artificial intelligence in society
- Artikel 16 OESO : pleidooi voor een uitbreiding van het personele toepassingsgebied
- As the OECD works to define intangibles, a plea for clarity
- Asian trends on Pillars One and Two : who is jumping on board and who may be jumping ship
- Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
- Assessing tax expenditure reporting in G-20 and OECD economies
- Assessing tax relief from targeted investment tax incentives through corporate effective tax rates : methodology and initial findings for seven Sub-Saharan African countries
- Assessing the impact of the OECD’s Multilateral Instrument on China’s tax treaties (2017-2022)
- Assessing value creation for transfer pricing
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Attribution of profit to a permanent establishment involved in electronic commerce transactions
- Attribution of profits : a "separate entity" approach
- Attribution of profits to PEs and the OECD 2006 report
- Attribution of profits to a PE in Russia
- Attribution of profits to permanent establishments : should the AOA be maintained as the OECD standard?
- Auslegungsfragen im österreichischen Steuerrecht
- Australia may proceed unilaterally to tax the digital economy
- Australia's commitments to the OECD BEPS programme
- Australia's inaction on Mandatory Disclosure Rules : can you have too many disclosure regimes?
- Australia: review of transfer pricing rules
- Auswirkungen des vereinfachten OECD-Ansatzes zur Behandlung von geringwertschöpfenden Dienstleistungen
- Auswirkungen einer Verpflichtung zur Weiterleitung passiver Einkünfte auf eine DBA-rechtliche Quellensteuerreduktion = consequences of an obligation to pass on income on a reduction of source taxes according to tax treaty law
- Automatic information exchange : did the dog just catch the bus?
- Average personal income tax rate and tax wedge progression in OECD countries
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie I : le pilier 1
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie II : le pilier 2
- BEPS : a spent force or radical change?
- BEPS : a transfer pricing documentation survival kit for small and medium businesses
- BEPS : das Multilaterale Instrument zur Umsetzung der abkommensrechtlichen Änderungsvorschläge der BEPS-Abschlussberichte
- BEPS : how to respond to the transfer pricing actions?
- BEPS : implications for fund and asset managers
- BEPS : improving data, economic analysis and measurement
- BEPS : is international tax planning over?
- BEPS : is the OECD now at the gates of global formulary apportionment?
- BEPS : the OECD discovers America?
- BEPS : the issues of dispute resolution and introduction of a multilateral treaty
- BEPS : the smaller economy perspective
- BEPS Action 1 and the digital economy : an unsolvable issue?
- BEPS Action 13 : an in-depth look at the final country-by-country reporting requirements
- BEPS Action 2 : 2014 Deliverable - neutralising the effects of hybrid mismatch arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS Action 3 missing in action : CFC rules or global formulary apportionment?
- BEPS Action 4 : when theory meets practice
- BEPS Action 4 on related-party interest reveals BEPS vulnerability
- BEPS Action 5 on harmful tax practices : transparency framework : peer review documents
- BEPS Action 6 - trying to curtail treaty shopping
- BEPS Action 6 : Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas : documents révisés pour l'examen par les pairs
- BEPS Action 6 : introducing an antiabuse rule in tax treaties
- BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
- BEPS Action 6 : tax treaty abuse
- BEPS Action 6 discussion draft on non-CIV examples, 6 January-3 February 2017
- BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances : peer review documents
- BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances : revised peer review documents
- BEPS Action 7 : evaluation of the agency permanent establishment
- BEPS Action 7 : part II
- BEPS Action 8 : the death of development cost contribution arrangements?
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- BEPS Action Plan poses challenges for oil and gas commodity transactions
- BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
- BEPS Action point 4 : an examination
- BEPS Monitoring Group comments on G-24's reaction to OECD two-pillar solution
- 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 action 7 : the attempt to artificially create a taxable nexus
- BEPS actions and reactions : the 'third law of motion' in intercompany financing?
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS and CbCR : a retrapolation five years on
- BEPS and indirect tax : an (un)expected interaction
- BEPS and the digital economy
- BEPS and transfer pricing : what do we do now?
- BEPS case study
- BEPS en renteaftrek en andere financiële betalingen : de verkeerde route
- BEPS filing requirements for multinationals under country-by-country reporting
- BEPS from a customs perspective
- BEPS guidance on permanent establishments and transfer pricing : breaking down the walls
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BEPS implementation : the role of a multilateral instrument
- BEPS is broader than tax : practical business implications of BEPS
- BEPS is here. Now what?
- BEPS is now!
- BEPS position paper : 9 June 2015
- 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 shifts from talk to action in 2015, dominating tax planning, government legislation, and OECD's calendar
- BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
- BEPS-Abschlussberichte der OECD/G20 im Überblick : finale Ergebnisse zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung
- BEPS-Aktionsplan 6: Verhinderung von Abkommensmissbrauch : Überblick über den revidierten Diskussionsentwurf "Prevent Treaty Abuse"
- BEPS-Aktionspunkt 10 : Dienstleistungen mit geringer Wertschöpfung : werden diese bald nur noch durch den vereinfachten Ansatz vergütet?
- BEPS-Aktionspunkt 14: die Verbesserung der Streitbeilegungsmechanismen : die "Peer Review Documents" der OECD
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- BEPS-flavored cost contribution agreements leave a sour aftertaste
- BEPS: the indirect tax impact
- BIAC comments on the OECD Model Tax Convention
- BIAC comments on the OECD Model Tax Convention
- BIAC position paper on taxation and the multilateral agreement on investment
- BIAC's draft comments on Chapter V - special considerations for intra-group services, and, Chapter VI - cost contribution arrangements (CCAs)
- BIAC's response to the OECD Report on Transfer Pricing and Multinational Enterprises
- BIAC's response to the OECD report on transfer pricing and multinational enterprises
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 3
- Background documentation on recent tax reforms in OECD member countries
- Balances of payments of OECD countries : 1960-1977 = Balances des paiements des pays de l'OCDE : 1960-1977
- Banking and monetary policy
- Bargain hunt
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Base Erosion and Profit Shifting (BEPS) final Action Plan : a collection of in-depth analysis and insight
- Base Erosion and Profit Shifting : an Indian perspective
- 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 : a roadmap for reform
- Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
- Base erosion and profit shifting : reliability and the future of transfer pricing methods
- Base erosion and profit shifting and interest expenditure
- Base erosion, profit shifting and the future of the corporate income tax
- Base-Erosion-and-Profit-Shifting (BEPS) : wie Apple, Alphabet und Co. Milliardengewinne ins Ausland verlagern
- Behind the corporate veil : using corporate entities for illicit purposes
- Beiträge an ausländische Pensionseinrichtungen im OECD-MA 1992
- Belastingstelsels en belastinghervorming in 15 OESO landen
- Benchmark-Studien und Konzernsynergien = Benchmark studies and group synergies
- Beneficial owner - the debate continues
- Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
- Beneficial owner : the enigma storms ahead
- Beneficial owner proposals : not so beneficial
- Beneficial ownership and the contractual obligation of an interposed company to pass on income
- Beneficial ownership as a treaty anti-avoidance tool?
- Beneficial ownership in international taxation and biosemantics : why a redundant, paradoxical and harmful concept can be a potent weapon in the hands of the tax authorities
- Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength?
- Beneficios de las empresas
- Benefits and wages : OECD indicators
- Beni immateriali e servizi nel nuovo rapporto OCSE sui prezzi di trasferimento
- Berlin tax conference 2014 : conclusion of multilateral information exchange agreement
- Besteuerung der "Digital Economy" - neue Vorstöße der EU und der OECD/G20-Staaten zur steuerlichen Erfassung digitalisierter Geschäftstätigkeiten
- Besteuerung der digitalen Wirtschaft : Die beiden Blueprints als Grundlage für die angestrebte finale Einigung
- Besteuerung international tätiger Anwaltssozietäten. System oder Chaos?
- Betekenis beneficial owner na BEPS en 2014-Update OESO-model
- Betriebsstättenrisiken bei Prinzipalstrukturen am Beispiel Spaniens : bedeutende Risiken durch funktionale Betrachtungsweise ausländischer Finanzverwaltungen
- Beyond compare : the potential impact of the OECD's revision to the transfer pricing guidelines
- Bilanzierung von Betriebsstätten : ein handels- und steuerrechtlicher Überblick mit einer Anwendung auf die Entstrickung
- Bittersweet (tax) symphony
- Blickpunkt BEPS
- Blickpunkt International
- Border tax adjustments and tax structures in OECD Member countries
- Brave new world : BEPS poses immediate challenges for oil and gas companies
- Brazil says "Yes" to the OECD : will the OECD now say "Yes" to Brazil?
- Brazil's entry into the OECD : state of play, tax challenges and potential outcomes
- Brazil's international tax policy
- Brazil's treaty policy
- Brazil, the OECD and transfer pricing reform : the plot thickens
- Brexit and the UK direct tax system - 18 months on
- Bribery and corruption awareness handbook for tax examiners and tax auditors
- Bridging the divide : tax risk and controversy
- Bringing international tax policy into the 21st century