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- "Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
- "Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
- "Mandatory Disclosure Rules" für grenzüberschreitende Steuergestaltungen : wohin will die OECD?
- "Marks & Spencer 2.0" - Plädoyer gegen Trends in der EuGH-Judikatur
- "Mistake" in Dutch private clients practice : the autonomy of parties revealed
- "Payment thinking": a new tax collection strategy or old wine in new bottles?
- "Substance" needed for application of Hong Kong tax resident certificate
- "Substantial" light on indirect transfer provisions
- "The game is not worth the candle" : exploring the lack of a comprehesive capital gains tax in New Zealand
- "Triangular case" - DBA-Dreieckskonflikt bei Mehrfachansässigkeit eines Grenzgängers : BFH, Beschluss vom 4. 11. 2014 - I R 19/13
- 'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')
- 'Pygmalion' comparables : why data from the 'center' does not apply for the 'periphery'
- 'Sharing the pie' : taxing multinationals in a global market
- (Non-)recognition of transactions between associated enterprises : on behaving in a commercially rational manner, decision-making traps and BEPS
- 1 Year later : FATCA reporting challenges and opportunities
- 2014 income tax law changes : new taxation rules for partnerships limited by shares
- 2015 Canada election results : possible tax changes for businesses
- 2015 Canadian budget
- 2015 Japanese Tax Budget : an overview
- 2016 look-ahead : BEPS implementation to dominate international tax landscape in 2016
- A Marshall plan for Greece
- A Mexican perspective on the OECD VAT guidelines
- A U.S. tax primer on dual status individuals
- A US LLC : now we see it, now we don't?
- A better sense of proportion
- A bigger group
- A brief history of VAT recovery on share acquisitions
- A case of congestion
- A clearer landscape
- A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances - part 1
- A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
- A conscious uncoupling
- A coordinated approach to combat tax fraud and evasion
- A critical evaluation of the OECD's BEPS project
- A customs union without harmonized sanctions : time for change?
- A focus on saving
- A future for multilateralism? New regionalism, counter-multilateralism and perspectives for the World Trade System after the Bali Ministerial Conference (2015)
- A hedge too far
- A legislative rush - what will change in Luxembourg?
- A lesson from BEPS : minimize transfer-pricing-related tax risks
- A look at cost sharing in the OECD discussion draft
- A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules
- A matter of status
- A milestone in Turkish tax law : an ECHR and Turkish Constitutional Court decision
- A move in the right direction?
- A new approach
- A new framework for state aid review of tax rulings
- A post-BEPS primer for CFOs : is the in-house transfer pricing team in control?
- A practitioner's guide to FATCA and NRA withholding statements
- A proposal for business tax reform in Sweden
- A rose by any other name ...? The OECD's proposed revised definition of intangibles
- A side effect of BEPS-driven changes : hiring, coordinating additional transfer pricing staff
- A survey of tax treatment of sovereign wealth funds
- A tax system for sustainable growth
- A theoretical examination of the arm's-length nature of cost sharing arrangements versus realistic alternatives
- A utility-based explanation of tax asymmetries
- AB LLC and another v Commissioner of the South African Revenue Services : Case no. 13276
- ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments
- ABU v Comptroller of Income Tax : [2015] SGCA 4
- AEO programmes worldwide : from MRAs to a General AEO Agreement?!
- AIA : Bedeutung der Regularisierung unversteuerter Vermögenswerte : mit spezieller Berücksichtigung Italiens
- AIA in Steuersachen - Bedeutung für schweizer Versicherer : Hinweise zur Umsetzungsvorbereitung
- AM 2015-002: the IRS reinterprets the tax rate disparity test
- APA guidance released by tax authorities
- Abgabenrechtliche Grundsatzfragen von Offshore-Strukturen : Schwerpunkt Einkünftezurechnung
- Abgrenzung zwischen den ermässigten Umsatzsteuersätzen : Vorrang des 10%igen Satzes vor dem ermässigten Steuersatz von 13 %
- Abkommensrechtliche Behandlung von geschäftsführenden Organen im neuen DBA-Niederlande 2012 - wesentliche Unterschiede zum DBA-Niederlande 1959 aus Sicht der Praxis
- Abkommensrechtliche Zuordnung von Beteiligungen zu Betriebsstätten nach BFH, OECD und Finanzverwaltung
- Abuse and economic substance in a digital BEPS world
- Accelerating your deductions
- Across the pond
- Action 11: measuring and monitoring BEPS
- Action 12: mandatory disclosure rules
- Action 13: transfer pricing documentation and country-by-country reporting
- 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: 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: preventing the granting of treaty benefits in inappropriate circumstances
- Action 7: preventing the artificial avoidance of permanent establishment status
- Action 8-10: aligning transfer pricing outcomes with value creation
- Administrative circular on taxation of Luxembourg limited partnerships is a welcomed first step
- Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation
- Adoption of substantial amendments to transfer pricing legislation
- Advance pricing agreements
- Advance pricing agreements in the United States : in a state of flux?
- Advising the expatriating American : beware the exit tax
- Advocate General: CJEU should overrule Marks & Spencer
- African nations agree to oil, mining taxes to fight malnutrition
- After 'Lux Leaks' : welcome changes to Luxembourg's tax ruling practice
- After-tax investing for superannuation funds : what should managers manage?
- Aggressive tax planning in EU law and in the light of BEPS : the EC recommendation on aggressive tax planning and BEPS Actions 2 and 6
- Ahead in the cloud
- Aktuelle Entwicklungen im Bereich der Abzugsteuer nach Paragr. 50a EStG bei Lizenzzahlungen und Anordnung des Steuerabzugs
- Aktuelle Entwicklungen im Bereich der Quellenbesteuerung in den BRIC-Staaten (Teil 2) : China
- Aktuelle Entwicklungen im Bereich der Quellenbesteuerung in den BRIC-Staaten (Teil 3) : Brasilien
- Aktuelle Entwicklungen im Bereich der Quellenbesteuerung in den BRIC-Staaten Indien und Russland (Teil 1)
- Aktuelle Entwicklungen im indischen Steuer- und Wirtschaftsrecht : niedrigere Körperschaftsteuer, aber auch Abschaffung von Vergünstigungen für Unternehmen
- Aktuelles zur Steuerentlastung von KESt auf Dividendenausschüttungen : jüngste Aussagen des BMF zu Sofortentlastung und Rückerstattung
- Algunos efectos en los impuestos patrimoniales cedidos a las CC. AA. derivados de las Leyes 26, 27 y 28, de 27 noviembre de 2014, relativas al IRPF, IS e IVA
- All change
- All change from April
- All or nothing? The Obama budget proposals and BEPS
- All wrapped up
- Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
- Aloe Vera of America Inc v United States : No. CV 99-01794-PHX-JAT
- Altualisierte übersicht zur Ermittlung des verdeckten Eigenkapitals : Verwaltungspraxis an Gesetzeswortlaut anpassen
- Amended thin capitalization rules
- Amendments to the VAT systems of EU member states on 1 January 2015 - update
- An Indian perspective on guarantee fees and transfer pricing
- An analysis of Denmark as a holding company jurisdiction
- An analysis of the financial transaction tax in the context of the EU enhanced cooperation procedure
- An analysis of the past, current and future of the coherence of the tax system as justification
- An exploratory study into marginal tax rate consciousness in Singapore
- An introduction to crowdfunding and taxation
- An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaty
- An overview of EU sanctions case law
- An overview of Hungarian trusts
- Analoge Anwendung von Paragr. 11 InvStG auf ausländische Investmentfonds wegen ungleichen Quellensteuerabzugs auf inländische Dividenden! - eine Nachlese zum Emerging Markets-Urteil des EuGH
- Analysis of High Court rulings in N.G.C. Network and L'Oreal India
- Analysis of Vodafone case on applicability of transfer pricing provisions to issuance of equity shares
- Analysis of transfer pricing amendments in Spain's corporate income tax law
- Ancient and modern : Addington's 1803 tax system meets 21st century avoidance schemes in Chappell v HMRC
- Andorra : exchange of information and new tax system in the context of the OECD's and EU's initiatives
- Angola's new tax on payments to nonresidents
- Anpassungsrechnung für Länder- und Inflationsrisiken bei der Verrechnungspreisanalyse
- Anrechnungsmethode bei der Gruppenbesteuerung
- Anschaffungsdatenübermittlung nach bilateralen Steuerabkommen - Lücke geschlossen! Erleichterung für Zahlstellen
- Anson: practical implications for investment managers and funds
- Anteilstransaktionen unter Beteiligung steuerausländischer Gesellschafter : Zusammenspiel von UmwStG, Unionsrecht und beschränkter Steuerpflicht
- Anteilsvereinigungen und -übertragungen nach dem Steuerreformgesetz 2015/2016
- Anti-inversion regulations and legislation fail to prevent the eodus of U.S. companies abroad
- Anti-tax avoidance measures in Lithuanian case-law
- Anträge beschränkt Steuerpflichtiger auf Rückzahlung von Kapitalertragsteuer = Refund of capital yields tax to non-resident taxpayers
- Análisis de las modificaciones introducidas en el Impuesto sobre la Renta de no Residentes por la Ley 26/2014
- Applying the Delphi method as a research technique in tax law and policy
- Applying the substantial assistance rules to a CFC partner after Notice 2007-13
- Arbeitnehmer oder Mitunternehmer? Gestaltungsspielräume in der Abgrenzung der Arbeitnehmer- und Mitunternehmerqualität
- Arbeitnehmer- und Arbeitgeberbeiträge in schweizerische Pensionskassen und Anlagestiftungen : Folgen der aktuellen BFH-Rechtsprechung
- Arbitration in international tax matters
- Are Canadian partnerships entitled to Mexico's 10 percent capital gains rate?
- Are German treaty overrides constitutional?
- Areas of TP scrutiny in a pre- and post-BEPS world
- Argumente des Rechtsschutzes beim grenzüberschreitenden Auskunftsverkehr
- Arm's length : beyond the Guidelines of the OECD
- Arm's-length royalties in light of BEPS and Uniloc
- Art. 10a Wet op de Vennootschapsbelasting 1969 : de dubbele zakelijkheidstoets onder art. 10a Wet VPB 1969 na het 'Mauritius-arrest'
- Art. 13L Wet VPB 1969 : lid 6 ontleed - deel 1
- Art. 13L Wet VPB 1969 : lid 6 ontleed - deel 2
- Art. 13a Wet VPB 1969 - toe aan een herwaardering?
- As American as Apple Inc.: international tax and ownership nationality
- As testimony begins in Medtronic's transfer pricing trial, Court denies motions by IRS, company to exclude key evidence
- Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
- Aspectos problemáticos de la tributación de los profesionales que desarrollan su actividad a través de una sociedad mercantil
- Assessing the implementation of Nigeria's transfer pricing regulations
- Asymmetrically relying on the EU VAT Directive - is VAT a picnic?
- Aufdeckung stiller Reserven infolge Wegfalls von Art. 28 Abs. 2-4 StHG : Analyse der bisherigen und künftigen Rechtslage gemäss Botschaft zur USR III (1. Teil)
- Aufdeckung stiller Reserven infolge Wegfalls von Art. 28 Abs. 2-4 StHG : Analyse der bisherigen und künftigen Rechtslage gemäss Botschaft zur USR III (2. Teil)
- Auslandsinvestition Myanmar : Steuerchancen und Gründungsanforderungen - ein Überblick
- Auslegungsfragen im österreichischen Steuerrecht
- Ausnahmen von den französischen Sozialabgaben für Ausländer : EuGH und französischer Staatsrat bringen Erleichterungen bei Vermögenseinkünften
- Aussagen des VfGH zur Auslegung von Doppelbesteuerungsabkommen = The Austrian Constitutional Court on the interpretation of tax treaties
- Ausschluss des Sonderausgabenabzugs für beschränkt Steuerpflichtige : EuGH, Urteil vom 24. 2. 2015 - Rs. C-559/13, Grünewald
- Aussensteuerliche Änderungen durch das 2. AbgÄG 2014
- Australia : employee share schemes : benefiting the start-ups
- Australia : the cloud, e-commerce and taxable presence
- Australia [Recent developments in transfer pricing regime]
- Australia releases tax consolidation regime exposure draft
- Australia's latest tax integrity measures
- Australia's strategic direction : an international focus
- Australian TOFA implications for insurers from the NZ Sovereign Assurance case
- Australian budget measures align with BEPS project
- Australian international taxation of attributed trust gains
- Australian taxation office's transfer pricing risk-rating system
- Austrian tax treatment of additional Tier 1 instruments
- Ausweitung des automatischen Informationsaustausches innerhalb der EU : dichtes Netz von Steuertransparenzabkommen und Richtlinien gegen Steuerhinterziehung
- Auswirkungen einer innerstaatlichen Anwendbarkeit des Europarats-/OECD-Übereinkommens 1988/2010 über die gegenseitige Amtshilfe in Steuersachen
- Auteursrechten in de inkomstenbelastingen
- Autogrill España SA v European Commission; and Banco Santander SA and Santusa Holding SL v European Commission: Spanish tax rules, state aid and "selective advantage"
- Automatic exchange of financial information under the Directive on Administrative Cooperation in the light of the global movement towards transparency
- Automatic exchange of tax rulings in the EU
- Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation
- Autumn statement 2015 : tax measures
- Aviation tax, free trade and State aid in the European Union : Ireland's riddled air travel tax : case T473/12 Aer Lingus Ltd v. Commission, and case T-500/12 Ryanair Ltd v. Commission
- B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
- BEPS - was kommt jetzt auf uns zu? = BEPS - what is now ahead of us?
- BEPS : a developing country perspective
- BEPS : a spent force or radical change?
- 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 the OECD now at the gates of global formulary apportionment?
- BEPS : the European response so far
- BEPS : the issues of dispute resolution and introduction of a multilateral treaty
- BEPS : the smaller economy perspective
- BEPS Action 1 : digital economy - EU law implications
- 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 : hybrid mismatch arrangements
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS Action 2 final report on hybrids : a Canadian perspective
- 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 6 : tax treaty abuse
- BEPS Action 7 : part II
- BEPS Action 8 hard-to-value intangibles : Diskussionsentwurf der OECD vom 4.6.2015 - Überblick und erste Stellungnahme
- BEPS Action Plan poses challenges for oil and gas commodity transactions
- BEPS Action point 4 : an examination
- BEPS action 7 : the attempt to artificially create a taxable nexus
- BEPS and acquisitions of Canadian targets
- BEPS and tax compliance in Ghana
- BEPS and the digital economy
- BEPS and the sovereignty of nations
- BEPS appraisal : interview with Philip Baker QC
- BEPS dwingt "octrooiboxen" tot aanpassing
- BEPS effects in Indonesia
- BEPS en renteaftrek en andere financiële betalingen : de verkeerde route
- BEPS guidance on permanent establishments and transfer pricing : breaking down the walls
- BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation
- BEPS impact on EU law : hybrid payments and abusive tax behaviour
- BEPS implementation : the role of a multilateral instrument
- BEPS knocking on Brazil's door
- BEPS position paper : 9 June 2015
- BEPS shifts from talk to action in 2015, dominating tax planning, government legislation, and OECD's calendar
- BEPS targets commonly used Canada-U.S. hybrid structures
- BEPS und das staatliche Interesse
- BEPS und die EU : was ist die "europäische Dimension" von BEPS? - Das Beispiel grenzüberschreitender Lizenzzahlungen
- BEPS, hybrid entities and financing
- 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 2 : Neutralisierung der Effekte hybrider Gestaltungen : Überblick über die OECD-Empfehlungen zur Begrenzung solcher Gestaltungen
- BEPS-Aktionspunkt 6: Verhinderung von Abkommensmissbrauch : Überblick und erste Schlussfolgerungen zum OECD-Bericht
- BEPS-flavored cost contribution agreements leave a sour aftertaste
- BEPS: PE status, low value-adding intragroup services
- BFG entscheidet erstmals zu Erstattung der Abgeltungssteuer : Einmalzahlung "ohne rechtlichen Grund" auch bei Rechenfehlern oder falschen Grunddaten
- BFG-Entscheidung zu Vollamortisationsleasing und Optionen : bei Vorliegen von Optionen ist auch von deren Ausübung auszugehen
- BFH untersagt Vorsteuerkorrektur bei Rabattgewährung innerhalb mehrgliedriger Lieferketten : umsatzsteuerliche Wettbewerbsneutralität nicht gewährleistet
- BMF zur Liquidation des Gruppenträgers oder eines Gruppenmitglieds
- Bandwidth capacity : taxability and controversy
- Bangalore tribunal rules on "force of attraction" principle
- Bank of New York Mellon Corp v Commissioner of Internal Revenue American International Group Inc v United States of America : Docket Nos. 14-704-ag (L), 14-1394-ag (XAP), 14-765-cv
- Base Erosion and Profit Shifting : an Indian perspective
- Base erosion and profit shifting - a different perspective
- Base erosion and profit shifting - debt : equity
- Be prepared
- Bedeutung des OECD-Kommentars für die Auslegung des DBA Österreich - Deutschland = Relevance of the OECD Commentary for the interpretation of the tax treaty between Austria and Germany
- Behandlung von Pensionskassengeldern bei Zu- und Wegzug : vorsorgerechtliche und steuerliche Aspekte
- Behind the scenes with China's tax minister : writing on the wall spells harmonisation
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
- Belgium [Recent developments in transfer pricing regime]
- Belgium bill on program law includes "Cayman tax"
- Belgium introduces 'Cayman tax'
- Belgium v A : F.12.0112.N
- Belgium v AMEM and another : F.12.0128.N
- Belgium's new CFC rule : the 'Cayman tax'
- Beschränkte Steuerpflicht bei Einkünften aus Kapitalvermögen : ausgewählte Probleme beim Inlandsbezug
- Besluit bedrijfsfusie van 12 augustus 2015
- Besprechung des Kompromisstexts vom 19.11.2014 zum Vorschlag für eine Richtlinie zur GKKB
- Besteuerung der liechtensteinischen segmentierten Verbandsperson aus schweizerischer Sicht
- Besteuerung grenzüberschreitender Streubesitzdividenden : Anmerkung zur Verfügung der OFD Frankfurt vom 2. 12. 2013 - S 2750a A - 19 - St 52
- Besteuerung von Kapitalleistungen aus Pensionskassen in der Schweiz : Änderungen für Grenzgänger im Rahmen der schweizerischen betrieblichen Altersvorsorge
- Besteuerung von Organen im internationalen Verhältnis (Art. 16 OECD-MA)
- Besteuerung von Organen im internationalen Verhältnis : Fallstudie
- Bestimmung des FATCA-Status für deutsche Holdinggesellschaften unter besonderer Berücksichtigung von US-Source-Income und W-8BEN-E-Anfragen
- Bestimmung des Leistungsorts am Beispiel der auf elektronischem Weg erbrachten sonstigen Leistungen : ein Betrachtung aus Sicht der betroffenen Unternehmer
- Beteiligungsfreistellung bei Schachtelbeteiligungen in den Niederlanden : Hoge Raad, Urteil vom 28. 3. 2014 - Nr. 13/02818
- Betekenis beneficial owner na BEPS en 2014-Update OESO-model
- Betriebliche Kapitalverluste aus griechischen Staatsanleihen - des Trauerspiels letzter Akt = Business losses from Greek bonds - last act of the tragedy
- Betriebsführungsverträge aus steuerrechtlicher Sicht : zahlreiche Steuerrisiken von Drittanstellung bis Betriebsaufgabe
- Betriebsstätte und Authorised OECD Approach
- Betriebsstätten von Unternehmen der Digital Economy - eine kritische Analyse der zu erfüllenden Tatbestandsmerkmale für eine Betriebsstätte in der Digital Economy
- Betriebsstättenbegründung bei Dienstleistungserbringung in fremden Räumen aus Sicht des deutschen Steuerrechts
- Betriebsstättengewinnaufteilungsverordnung - neues Gewinnermittlungsrecht für Betriebsstätten
- Bewijsaanbod door getuigen: Belastingkamer in een spagaat?!
- Beyond LuxLeaks : lessons for European legislators
- Beyond spreadsheets : emerging trends in transfer pricing technology
- Beyond the future : ETFs as financial instruments
- Bijzondere regimes onder het verdrag met Malta
- Bike share programs and the IRS: the good, the bad, and the hopeful
- Bilanzierung bei Umgründungen : Teil 7b: Realteilung
- Bilanzierung bei Umgründungen : Teil 7c: Realteilung
- Bilateral investment protection treaties - hidden fount of taxpayer protection
- Bilateral treaties and their effect on taxation
- Bitcoin : juridische en fiscale aspecten in beeld : verslag van de debatmiddag over bitcoins van het Zuidas Instituut voor Financieel recht en Ondernemingsrecht, gehouden op 20 november 2014 te Amsterdam
- Bitcoin trading?
- Bitcoin transactions : recent tax developments and regulatory responses
- Bitcoin und Steuerfragen : MWSt-Fragen offen, direktsteuerliche Fragen unkritisch
- Bittersweet (tax) symphony
- Blueprint for a new common corporate tax base
- Blueprint for reform of VAT rates in Europe
- Borax Europe Ltd v General State Administration : recurso no 1933/2011
- Brand management centres in the age of BEPS [3]
- Brave new world : BEPS poses immediate challenges for oil and gas companies
- Brave new world : personal-services companies operating in the UK
- Brazil : a guide to M&A
- Brazilian interest on equity under tax treaties
- Brazilian taxation of cross-border copyright payments
- Brazilian withholding tax on cross-border remittances : a new understanding
- Brought into line
- Budget 2015 : India's proposals on the taxation of non-residents
- Bulletin 16 : China makes a pre-emptive strike against BEPS
- Business and investment in Saint Lucia
- Business restructuring amendments to transfer pricing assessment rules and new APA procedure
- CCCTB : the sequel
- CFC rules : a Greek perspectiveerosion and profit shifting (
- CFE Forum 2015 : tax governance and tax risk management in a post-BEPS world
- CIMFRA (China) Ltd v State Tax Bureau of Pucheng County, Shaanxi Province : (2014) Wei Zhong Xing Zhong Zi No 00003
- CJEU finds German exemption regime acceptable
- CJEU rules against France on social contributions on capital income
- CJEU rules on Dutch withholding taxes on dividends
- CJEU says Italy's taxation of gambling rules infringe EU law
- Can a 'shared net margin method' provide a global transfer pricing standard?
- Can a Dutch company claim benefit of the France-Italy tax treaty?
- Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
- Can interest accrue before a GAAR notice of assessment is issued? J.K. Read Engineering Ltd. v. The Queen 2014 TCC 309
- Can international tax dispute resolution be resuscitated? An analysis of comments to the OECD on BEPS Action 14
- Canada Revenue Agency declares open season on taxpayer information
- Canada Revenue Agency forces taxpayer to disclose discussions with accountant
- Canada Revenue agency guidance on intra-group services and the role of mutiple-year data
- Canada [Recent developments in transfer pricing regime]
- Canada closely watching U.S. Supreme Court proceedings in Wynne
- Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
- Canadian Tax Court rules on foreign currency gains
- Canadian loss restriction events
- Canadian tax considerations of nonresidents providing services in Canada
- Canadian thin capitalization developments for foreign currency debt
- Canadian year-end tax planning deadlines for 2015
- Capita selecta herinvesteringsreserve
- Capital and wealth taxation in the 21st century
- Capital gains issues in the Cyprus-Italy tax treaty
- Capital gains tax for non-residents comes under significant review
- Capital gains tax principle private residence relief reform : an alternative to the "mansion tax"?
- Capital taxes - time for a fresh look?
- Carbon emission and other environmental issues in Asian-Pacific : recent developments in environmental taxes as an economic instrument
- Caribbean economic nationality programs remain under scrutiny
- Case note : Alice and the Pendragon
- Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?
- Case note : HMRC v Pendragon plc and others : the Supreme Court slays the Supreme Prince
- Casenote : decision on application of the non-discrimination article under India's treaty with Japan
- Casenote : information-gathering powers of the Commissioner
- Caught in a diversion
- CbC reporting : 1 step closer
- CbCR examined : is this a TEST (transparent effort to shift taxes)?
- Celtic complexities
- Cementing the link : WCO issues comprehensive guide to customs valuation, transfer pricing
- Centralized intellectual property business models - tax implications of EU patent box regimes
- Certainty on transfer prices in Hong Kong
- Changes ahead for Taiwan's building and land taxes system
- Changes in the treatment of trademark royalties in EU customs law : the example of 3D printing
- Changes introduced under third bailout program for Greece (Law 4336/2015)
- Changes to transfer pricing documentation requirements in South Africa
- China : riding the BEPS wave to a greater share of global profits
- China and BEPS : from norm-taker to norm-shaker
- China and Hong Kong [Recent developments in transfer pricing regime]
- China's B2V reform of the real estate and construction sectors draws closer
- China's GAAR and new rules on non-tax residents' indirect transfers of assets
- China's VAT pilot program : a summary
- China's approach to transfer pricing issues with BEPS Action Plan
- China's capital gains tax holiday
- China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law
- China's transfer pricing focus on intra-group outbound charges
- Chinese transfer pricing : strict new rules reflect BEPS concerns
- Circular provides welcome clarifications on Luxembourg limited partnerships
- Citizenship and taxation in France
- Claims Court and IRS : redetermined foreign taxes relate back to year incurred, which may be "pre-1987"
- Clarification of the tax treatment of limited partnerships
- Clash of tax credit method and partial income method - recent developments in Swiss tax credit law
- Classification of Mexican "fideicomisos" for FATCA purposes under the Mexican IGA and Mexican administrative regulations
- Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label
- Coexistence between FATCA and MCAA - potential conflicts
- Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
- Combating carousel fraud : the general reverse charge VAT
- Coming to realization: taxpayer not entitled to mark-to-market foreign exchange option contracts : Kruger Incorporated v. The Queen 2015 TCC 119
- Comments on professor Schoueri's lecture "Arm's length : beyond the guidelines of the OECD"
- Comments on selected 2014 updates to the commentary on art. 17 of the OECD Model Tax Convention
- Common errors in applying the market value concept
- Companhia Vale do Rio Doce v National Treasury : Special Appeal No 1.325.709 - RJ (2012/0110520-7)
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparison of the proposed changes to the OECD and US Model Conventions
- Comparison of the tax treatment of international cash pools in Europe
- Compatibility of national tax measures with EU law : the role of the European Commission in tax litigation before the European Court of Justice
- Concession shopping
- Conclusion of the BEPS multilateral instrument and distribution of competences between the EU and its member states
- Confidential v Commissioner of Taxation : [2014] AATA 961
- Consistency requirements on inbound taxpayers in applying host country treaty provisions
- Constitutional Court delivers landmark double jeopardy decision
- Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
- Contingent sales of intangible property : a double-edged sword?
- Contractual interpretation in tax disputes : insights from Canada
- Contradictory Brazilian decisions on the taxation of cost-sharing agreements
- Controlled foreign company regimes in Brazil and Mexico : a comparative analysis
- Conversion effect
- Convertible bonds and preference shares : new corporate law environment and recent tax developments
- Corporate Income Tax Act changes
- Corporate bonds in Denmark
- Corporate inversion transactions : valuation considerations
- Corporate reorganizations in China : a comparison with the U.S. experience
- Corporate tax arrangements under EU state aid scrutiny : the application of the market economy operator principle
- Corporate tax measures in Canada's 2015 budget
- Cost-effective approach to manage country-by-country reporting compliance
- Cost-plus contract R&D services : should state subsidies be deducted from the cost base?
- Costs in Canadian tax litigation - an evolving approach
- Counting the costs of transparency compliance
- Country-by-country reporting : a UK perspective
- Country-by-country reporting and commercial confidentiality
- Country-by-country reporting in the U.S. and EU : divergence of approach and blurred consensus
- Court grants judicial review of denied U.S. tax treaty qualification ruling
- Credit card transactions - the German VAT treatment
- Criminal factor
- Cross-Border-Ruling für die Umsatzsteuer = Cross-border ruling on Value Added Tax
- Cross-border 2nd pillar contributions and benefits from the Swiss perspecitve
- Cross-border employee stock option plans : Canadian tax considerations
- Cross-border tax investigations and the OECD's tax information exchange regime
- Cross-border taxation of Islamic finance in the MENA region
- Cross-country evidence on the preliminary effects of patent box regimes on patent activity and ownership
- Crowdfunding in Scandinavia
- Crowdfunding in Österreich : bilanzielle und steuerliche Aspekte
- Cryptic currency?
- Current Mexican VAT landscape on housing construction services : fewer shades of gray
- Current and emerging trends for non-bank finance : How Ireland can help
- Current and emerging trends for non-bank finance : how Ireland can help
- Customs agency enforcement of IPRs in an FTZ
- Customs compliance know-how for R&D cost sharing arrangements
- Cyprus and Georgia sign new double taxation agreement
- Cyprus extends double tax treaty network
- DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward
- DSM to be enhanced during destination principle expansion
- Danish loss recapture rules found incompatible with EU law
- Darstellung der EU-Regionalbeihilferegelungen und Schlussfolgerungen für Steuererleichterungen in der Schweiz
- Das Bankgeheimnis in Italien - eine rechtsvergleichende Perspektive unter Berücksichtigung grundrechtlicher Erwägungen = Bank secrecy in Italy - aspects of comparative law and some fundamental rights considerations
- Das Doppelbesteuerungsabkommen zwischen Liechtenstein und der Schweiz
- Das Erbrecht und Erbschaftsteuerrecht Dänemarks : Hinweise zu den dänisch-deutschen Verhältnissen
- Das EuGH-Urteil Groupe Steria - ein Meilenstein der europäischen Rechtsprechung?
- Das Grundrecht auf eine "gute Verwaltung" im Abgabenverfahren (Teil 1) : ausgewählte Fragen zum unionsrechtlichen Anspruch auf rechtliches Gehör
- Das Grundrecht auf eine "gute Verwaltung" im Abgabenverfahren (Teil 2) : Konsequenzen eines Verstosses gegen den unionsrechtlichen Anspruch auf rechtliches Gehör
- Das Multilaterale Übereinkommen (BEPS-Massnahme Nr. 15) als Instrument einer flexiblen Anpassung der bestehenden DBA
- Das Steuerrecht Armeniens aus Sicht deutscher Investoren
- Das Verhältnis zwischen Abkommensrecht und innerstaatlichem Recht in der Definition des unbeweglichen Vermögens nach Art. 6 Abs. 2 OECD-MA
- Das Zusatzabkommen zum deutsch-französischen Doppelbesteuerungsabkommen : die wesentlichen Änderungen
- Das neue DBA mit Israel : Darstellung der wesentlichen Änderungen
- Das steuerliche Selbstanzeige-Verfahren (voluntary disclosure) in Italien
- Das wechselvolle Schicksal der steuerlichen Behandlung des internationalen Arbeitnehmerverleihs = The changeful fate of taxation of cross-border supply of staff
- Dash for devolution