treaty shopping
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treaty shopping
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- "Wirtschaftliche oder sonst beachtliche Gründe" im Sinne des Paragr. 50d Abs. 3 EStG bei ausländischer geschäftsleitender Holding
- 'Treaty shopping' : el abuso de tratado
- 2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
- A Holding ApS v Federal Tax Administration : 2A.239/2005 /bie
- A comparison of tax collection in Moldova and the U.S
- A critical evaluation of the OECD's BEPS project
- A few thoughts on treaty shopping
- A harsh protocol
- A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
- A midyear review of Canadian tax developments
- A multilateral tax treaty : designing an instrument to modernise international tax law
- A residência no direito internacional fiscal: do abuso subjectivo de convenções
- A special relationship
- Abkommensberechtigung von Personal Holdings : Treaty Shopping and Rule Shopping bei privat gehaltenen Holdinggesellschaften
- Abkommensmissbrauch - aktuelle Entwicklungen in der schweizerischen Abkommenspolitik : neue Limitation on Benefits-Klauseln in schweizerischen Doppelbesteuerungsabkommen
- Abuse of law: treaty shopping through the use of base companies
- Abuse of tax treaties
- Abusive application of international tax agreements
- Abuso de convenios de doble imposición
- Access to treaty benefits
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Action 6: preventing the granting of treaty benefits in inappropriate circumstances
- Aiken Industries revisited
- Aiken Industries, Inc. (successor by merger to Mechanical Products, Inc.), Petitoner v. Commissioner of Internal Revenue, respondent. Docket No. 292-69, filed 5 August 1971
- Aktuelle Entwicklungen bei den steuerlichen Anforderungen an die Zwischenschaltung ausländischer Kapitalgesellschaften : Anmerkung zu BFH v. 31.5.2005 - I R 74, 88/04, FR 2005, 1094
- 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 Internationalen Steuerrecht. : Das neue Musterabkommen der OECD
- Alta Energy : taxpayer wins in Supreme Court of Canada treaty-shopping appeal
- Alta Energy Luxembourg SARL v R 2020 FCA 43
- Alternative approaches to address the (yet to be defined) treaty shopping phenomenon
- An analysis of Canada's latest international tax proposals
- An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
- An outline of Japanese anti-tax avoidance provisions
- Analysis of certain anti-abuse clauses in the tax treaties concluded by Italy
- Anti-avoidance measures have warnings for taxpayers
- Anti-treaty shopping provisions
- Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
- Anti-trust shopping articles : a United Kingdom view
- Are the BEPS proposals compatible with EU law? Part 3
- Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences
- Article 16 : the U.S. attitude to treaty shopping
- Article 28 of the German-U.S. double taxation treaty of 1989 : an appropriate solution to the treaty shopping problem?
- Auslegungs- und Anwendungsprobleme der speziellen Missbrauchsklausel des para 50d Abs. 1a EStG zur Verhinderung von "Treaty Shopping" bzw. "Directive Shopping"
- Auslegungs- und Zweifelsfragen bei der Anwendung der neuen anti-Treaty-Shopping-Vorschrift Par. 50d Abs. 3 EStA
- Australia's twin-track approach to treaty shopping
- BEPS - impact of hybrid and tax treaties proposals
- BEPS : a spent force or radical change?
- 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 : preventing the granting of treaty benefits in inappropriate circumstances
- 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 aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS case study : treaty abuse
- BEPS, treaty shopping and the Canadian response
- BEPS-Aktionspunkt 6: Verhinderung von Abkommensmissbrauch : Überblick und erste Schlussfolgerungen zum OECD-Bericht
- BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
- BMF entscheidet zur Anwendung von Paragr. 50d Abs. 3 EStG nach "Deister Holding" - eine erste Kurzanalyse
- 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),
- Belgium-U.S. and France-U.S. protocols : highlighting U.S. tax treaty concerns
- Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
- Beneficial ownership: HMRC's draft guidance on interpretation of the Indofood decision
- Beneficiaries of the Canada-Hong Kong double taxation agreement
- Beneficiario effettivo e treaty shopping : monitoraggio dei capitali, fiscalità, anti-riciclaggio
- Beschränkung der Nutzung von Niedrigsteuersystemen durch multinationale Unternehmen : Stand und Trends
- Besteuerung wirtschaftlicher Aktivitäten von Ausländern in Deutschland
- Betekenis beneficial owner na BEPS en 2014-Update OESO-model
- Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
- CJEU holds that German anti-treaty-shopping rule infringes EU law
- Canada and treaty shopping - from then to now
- Canada expands back-to-back regime : examining the character substitution rules
- Canada intent on stoppin' the shoppin' and more
- Canada to unilaterally override tax treaties with proposed new anti-treaty-shopping rule
- Canada v Alta Energy Luxembourg SARL : Supreme Court of Canada divided on whether treaty shopping is abusive
- Canada's anti-treaty-shopping proposals and international treaty obligations
- Canada's position on the multilateral instrument and its attack on treaty shopping
- Canada's problematic proposed new loan rules
- Canada's proposed anti-treaty-shopping rule : a practitioner's dilemma
- Canadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company
- Canadian GAAR and treaty shopping : a taxpayer victory
- Canadian approach to treaty shopping
- Canadian interest anti-conduit rule soon to be law
- Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
- Casenote - Treaty shopping structure held to be an evasion of tax
- Casenote : no treaty shopping in Israel
- Changes to the Germany-U.S. double taxation treaty
- China : Notice 698 - the death of offshore holding structures?
- China positioning tax system to attract investment
- China's new beneficial ownership rules create tax saving opportunities
- China's tax treaties and beneficial ownership : innovative control of treaty shopping or inferior law-making damaging to international law?
- Choice of treaty or EC Directive treatment after French ruling
- Closer to haven? : new German tax planning opportunities
- Combatting abuse by conduit companies : the doctrine of abuse under EU law and its influence on tax treaties
- Committee of Experts on International Cooperation in Tax Matters : second session : Geneva, 30 October-3 November 2006
- Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses
- Concern & Fiscus
- Contributions to international co-operation in tax matters : treaty shopping, thin capitalization, co-operation between tax authorities, resolving international tax disputes
- Controlled foreign corporation or anti-tax haven rules and anti-treaty shopping legislation : a comparison with Germany
- Corso di diritto tributario internazionale
- Countering the abuse of tax treaties : a Swiss view
- Court grants judicial review of denied U.S. tax treaty qualification ruling
- Courts transmit mixed signals on anti-avoidance
- Curso de derecho tributario internacional
- DBA-Kommentar : Doppelbesteuerungsabkommen auf dem Gebiet der Steuern vom Einkommen und vom Vermögen, auf dem Gebiet der Erbschaftsteuer
- DEL Commercial : conduit arrangements and abuse of tax treaties
- Das Revisionsprotokoll zum Doppelbesteuerungsabkommen mit den Vereinigten Arabischen Emiraten = The amending protocol to the tax treaty with the United Arab Emirates
- Das Spannungsfeld zwischen Paragr. 50d Ab. 3 EStG und Paragr. 8 Abs. 2 AStG de lege lata
- Das erste Treaty-Shopping Urteil des VwGH
- Das zweite Treaty-Shopping-Erkenntnis des VwGH
- De Duitse Unternehmensteuerreform 2008 : een overzicht
- De invloed van het EG-recht op het internationaal belastingrecht : beleids- en marktintegratie
- Der Missbrauch von Doppelbesteuerungsabkommen - die (Ab)Wege der OECD : Anmerkungen zum Bericht zu Aktionspunkt 6 des BEPS-Aktionsplans
- Der missratene Paragr. 50d Abs. 3 Satz 1 EStG i. d. F. des BeitrRLUmsG
- Der neue Paragr. 50d Abs. 3 EStG bei Nutzungsvergütungen
- Designing an anti-treaty shopping provision : an alternative approach
- Destination India : Mauritius route to investing into India upheld
- Die Abwehr des Abkommensmissbrauchs : Fälle des Abkommensmissbrauchs, Missbrauchsklauseln und ihr Verhältnis zum deutschen Recht
- Die Anti-Treaty-Shopping-Regelung des § 50d Abs. 3 EStG bleibt auch für EU-Sachverhalte anwendbar : FG Köln, Urteil v. 16.2.2022 - 2 K 1483/19
- Die Anwendung von para42 AO bei Missbrauch von DBA
- Die Grenzen der Gestaltungsmöglichkeiten im internationalen Steuerrecht
- Die Neufassung des Paragr. 50d Abs. 3 EStG : (k)eine echte Vereinfachung?!
- Die Verhinderung von Abkommensmissbrauch
- Die Versagung der Entlastung von Kapitalertragsteuern gemäß Paragr. 50j EStG - ein Beispiel unverhältnismäßiger Gesetzgebung
- Die Verweigerung der Entlastung von der Verrechnungssteuer wegen Treaty Shoppings
- Die beschränkte Steuerpflicht : Aktuelle Schwerpunkte in der Diskussion : Betriebsstätte, Grenzüberschreitende Betriebsaufspaltung, Diskriminierung, Treaty- Shopping, Künstler und Sportler, Zinsabschlagsteuer, Verfahrensprobleme
- Die geplante Neufassung der Anti-Treaty-Shopping-Regelung des Paragr. 50d Abs. 3 EStG durch das BeitrRLUmsG
- Die geplante Neufassung des Paragr. 50d Abs. 3 EStG durch das AbzStEntModG
- Die teiltransparente EU-Holdinggesellschaft als steuerliches Investitionsvehikel deutscher Konzernstrukturen in der Post-BEPS-Welt : alea iacta est - oder doch nicht?
- Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
- Direito tributário internacional : planejamento tributário e operações transnacionais
- Direito tributário internacional aplicado : volume V
- Discretionary treaty benefits and the unbearable absurdity of the PPT
- Dividends received from qualified foreign corporations - recent developments change the landscape
- Doppel-Holdingstruktur als Schutz vor der Anti-Treaty-Shopping-Regelung des Paragr. 50d Abs. 3 EStG?
- Doppelbesteuerungsabkommen und Steuerumgehung unter besonderer Berücksichtigung des treaty-shopping
- Doppelbesteuerungsabkommen und innerstaatliches Steuerrecht : Abkommensmissbrauch und Missbrauchsverhinderung
- Double tax treaties
- Double taxation conventions
- Double taxation conventions and the use of conduit companies
- Double taxation treaties
- Double taxation, tax treaties, treaty shopping and the European Community
- Dutch planners test the bounds
- E*Trade Mauritius Ltd v Director of Income Tax (International Taxation) : AAR No 826 of 2009
- EC law aspects of revised German anti-treaty shopping laws - part II
- EC law aspects of revised German anti-treaty shopping rules - part I
- EU holding company structure in treaty shopping cases
- EU most favoured nation treatment v. tax treaty shopping : re-evaluating the anti-abuse justification in the "rule of reason" doctrine
- Een Amerikaanse verdragsbepaling in Europees perspectief
- Eine Missbrauchsnorm im Fadenkreuz des Gemeinschaftsrechts : zur Europarechtskonformität von BFH-Rechtsprechung und Gesetzgebung zu Paragr. 50d Abs. 3 EStG a.F./n.F
- El abuso de los convenios internacionales en materia fiscal
- El impacto de la tributación sobre las operaciones internacionales
- El treaty shopping como fenómeno de elusión fiscal internacional en los convenios de doble imposición suscritos por Colombia
- Elusione fiscale internazionale
- Elusione fiscale internazionale : strumenti unilaterali di contrasto e disposizioni convenzionali in materia di treaty shopping
- Enkele aspecten van de 'principal purpose test'
- Entfaltung einer eigenen wirtschaftlichen Tätigkeit i. S. des Paragr. 50d Abs. 1a EStG 1990/1994
- Entlastungsberechtigung ausländischer Gesellschaften - Anwendung des Paragr. 50d Abs. 3 EStG i. d. F. des Jahressteuergesetzes 2007 : BMF-Schreiben vom 3. 4. 2007 - IV B 1 - S 2411/07/0002 [2007/0115524]
- Entlastungsberechtigung ausländischer Gesellschaften; Anwendung des Paragr. 50d Abs. 3 EStG i. d. F. des Jahressteuergesetzes 2007 : BMF, Schrb. v. 3. 4. 2007, IV B1 - S 2411/07/0002
- Entwicklungen im internationalen Steuerrecht
- Entwicklungen im internationalen Steuerrecht
- Entwicklungen im internationalen Steuerrecht
- Entwurf des Abzugsteuerentlastungsmodernisierungsgesetzes : Verschärfung der deutschen Anti-Treaty und Anti-Directive-Shopping-Regelungen des Paragr. 50d Abs. 3 EStG
- Erschleichung der Abkommensberechtigung durch Zwischenpersonen
- Europarechtliche Zweifel an Paragr. 50d Abs. 3 EStG gemäß den EuGH-Vorlagen des FG Köln v. 8.7.2016 und v. 31.8.2016
- Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
- Extracting the digit : recent UK reforms and new proposals for taxing the digital economy
- Fraude à la loi et Treaty Shopping : que penser de la décision Bank of Scotland?
- French/US protocol clarifies law - tightens anti-abuse rule
- From lax to tax : India's changing policy on overseas taxation
- Further attacks on treaty shopping
- GAAR and treaty shopping : an international perspective
- Gedanken zur Missbrauchsvermutung des ʹ 42 AO bei Zwischenschaltung einer Basisgesellschaft aus Sicht der steuerlichen Betriebsprüfung
- General anti-avoidance rules : the final tax frontier? Indian and international perspectives
- German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies
- German anti-abuse : Germany acts to stop abuse
- German anti-treaty-shopping rules : introduction and planning opportunities
- German property taxes change again
- German tax authorities issue guidance on amended anti-treaty-shopping rule
- German treaty override violates constitutional law
- Germany : treaty shop until you drop
- Germany modifies anti-treaty-shopping rule once again
- Germany's anti-treaty-shopping rule : two-tier holding meets two-tier approach
- Germany's anti-treaty-shopping rule under ECJ presure
- Germany's anti-treaty/directive-shopping provision following the ECJ's decision in GS (Case C-440/17)
- Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
- Go via Mauritius or UAE
- Grenzüberschreitende Tätigkeit in einem sich ändernden steuerlichen Umfeld
- Grundzüge im Internationalen Steuerrecht
- Holding companies and Germany's new anti-treaty-shopping rule
- Holding companies and leveraged buy-outs in the European Union following BEPS: beneficial ownership, abuse of law and the single taxation principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
- Hong Kong's treaty network : are the US, Germany and Australia sensibly standing aloof? Or sadly missing out?
- How is BEPS reflected in Canada's newest treaties?
- How much longer will treaty shopping be allowed?
- How much trouble are offshore trusts, anyway?
- Hybrid entities : problems arising from the attribution of income through withholding tax relief - can specific domestic provisions be a suitable solution concept?
- I trattati internazionali in materia tributaria
- Il regime fiscale delle royalties tra normativa interna e trattati internazionali sulle doppie imposizioni : riflessioni sul "treaty shopping"
- Impact of OECD BEPS deliverables in Singapore
- In U.S., draft APA, MAP guidance, impact of BEPS top concerns; Canada reacts to McKesson ruling
- Inbound investments in the Netherlands : Supreme Court rules on abuse of law
- Income tax treaty shopping : an overview of prevention techniques
- India - The GAAR dimension of anti-avoidance
- Indofood for thought : U.K. Court disapproves treaty shopping trip
- Indonesian Supreme Court nullifies treaty shopping practice
- International group financing and taxes
- International tax avoidance and evasion : four related studies
- International tax law : offshore tax avoidance in South Africa
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International tax planning
- International tax planning
- International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
- International tax planning and treaty shopping : an Austrian view
- International tax primer
- International tax primer
- International tax treaty networks
- International taxation of low-tax transactions : high-tax jurisdictions
- Internationale Steuerplanung und "Treaty Shopping"
- Is Germany's latest amendment to its anti-treaty-directive shopping rules fully compliant with EU law?
- Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
- Is there an international minimum standard on tax treaty shopping after BEPS Action 6? Some recent divergent trends
- Ist Paragr. 50d Abs. 3 EStG auch in Drittstaatsfällen am Ende?
- Key issues in the design of capital gains tax regimes : taxing non-residents
- Kreisschreiben der Eidgenössischen Steuerverwaltung vom 17. Dezember 1998 : Massnahmen gegen die ungerechtfertigte Inanspruchnahme von Doppelbesteuerungsabkommen des Bundes (BRB 1962/KS 1999)
- Kreisschreiben vom 17.12.98 zum Missbrauchsbeschluss
- Kritische Analyse des Verbots von Konzernbetrachtungen : Auslegung und Anwendung des Paragr. 50d Abs. 3 Satz 2 EStG
- Kritische Würdigung des schweizerischen Missbrauchsbeschlusses
- L'abuso nel diritto tributario internazionale
- L'évasion et la fraude fiscales internationales : quatre études
- La planeación tributaria internacional
- La théorie dite des "ancienes réserves" en droit fiscal international - commentaire de l'arrêt du Tribunal administratif fédéral A-2744/2008 du 23 mars 2010
- Le operazioni di finanziamento dell'impresa transnazionale: modelli impositivi a confronto e treaty shopping
- Le ritenute in uscita su interessi e canoni : la nozione di beneficiario effettivo e l'approccio look through
- Legal Esperanto
- Life after Rev. rul 84-152 : treaty shopping : recent U.S. developments
- Limitation of benefits: a Netherlands perspective
- Limitation of holding structures for intra-EU dividends : an end to tax avoidance?
- Limitation of treaty benefits for companies (treaty shopping) : IFA Barcelona Congress, October 6-11, 1991 : Seminar D
- Limitation on benefits
- Limitation on benefits according to article 22 of the convention between the United States of America and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income signed on October 2, 1996
- Limitation on benefits and the competent authority determination
- Limitation on benefits articles in income tax treaties : the current state of play
- Limitations on benefits under the new US-Netherlands income tax treaty
- Limiting benefit shopping : use and abuse of EC Law [part 1]
- Limits to tax planning
- Los tratados internacionales en materia tributaria
- MIL (Investments) SA v Canada : 2006 TCC 460
- MIL (Investments) SA v Canada : 2007 FCA 236
- Massnahmen gegen die ungerechtfertigte Inanspruchnahme von Doppelbesteuerungsabkommen des Bundes (BRB1962/KS1999). Vom 17. Dezember 1998
- Medidas antiabuso en los convenios sobre doble imposición
- Methodische Überlegungen zu aktuellen Anwendungsproblemen des Paragr. 50d Abs. 3 EStG und einer systemgerechten Neuregelung
- Milestone treaty shopping case from Argentina's tax court
- Missbrauch von Doppelbesteuerungsabkommen. Gesetzeslücke, ein Fall von Sec. 42 AO oder der Anlass für eine Invasion von Rechtssätzen des Völkerrechts in das innerstaatliche Steuerrecht ?
- Missbräuchliche Inanspruchnahme von Doppelbesteuerungsabkommen
- Missbräuchliche Zwischenschaltung ausländischer Basisgesellschaften durch Steuerausländer
- Molinos Rio de la Plata SA v Revenue Service : Administrative Files No. 34,739-I and No. 35,783-I
- Much ado about nothing? - A critical review of the TMW decisions of the Supreme Court of Korea
- Multilateral approach
- Möglichkeit einer isolierten Gesellschaftssitzverlegung (EuGH-Rs Polbud)
- Nagot om utvecklingen pa skatteavtalsomradet
- Netherlands/US Protocol to counter tax haven structures
- New China-Germany tax treaty requires reassessment of investment structures
- New Danish anti-avoidance rules on withholding tax on dividends
- New Spain/US pact - Part 3 : strict limitations on benefits in the new Spain/US pact
- New Swiss federal legislation counteracts abuses of tax treaties
- New conduit rules increase cost of investing in the United States
- New rules complicate Germany anti-treaty shopping law
- New tax treaty between Sweden and the US raises questions about treaty-shopping
- Nochmals: Zum Treaty-Shopping-Urteil des VwGH
- OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
- On recent developments in the taxation of cross-border passive income from a European perspective
- On the relevance of double tax treaties
- Optimal tax routing : network analysis of FDI diversion
- Opérations internationales : pays et zones à fiscalité privilégiée : mesures anti-évasion
- Outbound treaty shopping offers advantages for US multinationals
- PEs, branches, and conduits add complexity to interest taxation
- PT Indah Kiat Pulp & Paper Tbk v US Bank National Asssociation and others : No 381K/Pdt/2006
- Paragr. 50d Abs. 3 EStG - Drohende Rechtsfolgen des "Treaty Shopping"
- Paragr. 50d Abs. 3 EStG im Rahmen des neuen DBA-Niederlande : wirksame Verhinderung des treaty-shopping? : Fortführung von Heike Jochum, "Die Behandlung hybrider Gesellschaften nach dem neuen DBA-Niederlande"
- Perspectives on treaty shopping
- Practical applications of the Germany-U.S. tax treaty
- Praxis des Internationalen Steuerrechts 2013
- Praxis des Internationalen Steuerrechts : Festschrift für Helmut Loukota zum 65. Geburtstag
- Preventing the granting of treaty benefits in inappropriate circumstances
- Preventing the granting of treaty benefits in inappropriate circumstances, Action 6 - 2015 final report
- Preventing treaty abuse
- Prevention of abuse of tax treaties. Ad Hoc of Experts on International Co-operation in Tax Matters, Fourth meeting, Geneva, 30 November-11 December 1987
- Prevention of tax treaty abuse - third peer review report on treaty shopping : Inclusive Framework on BEPS : Action 6
- Prevention of tax treaty abuse – fourth peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Prevention of treaty abuse - peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Prevention of treaty abuse - second peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Principal purpose test and wholly artificial arrangements, can substance rules really solve the problem of conduit companies and treaty shopping?
- Principles and practice of double taxation agreements : a question-and-answer approach
- Principles of international taxation
- Principles of international taxation
- Principles of international taxation
- Protocol transforms double tax agreement
- Prévention de l'utilisation abusive des conventions - Deuxième rapport d'examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- Prévention de l'utilisation abusive des conventions - rapport d'examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- Prévention de l'utilisation abusive des conventions fiscales - Troisième rapport d'examen par les pairs sur le chalandage fiscal : le Cadre Inclusif sur le BEPS : Action 6
- Prévention de l’utilisation abusive des conventions fiscales – quatrième rapport d’examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- Quellensteuerabzug bei Lizenzgebühren : Anmerkungen zu einer Entscheidung des US Tax Court in einem Fall des Treaty Shopping
- Recent developments affecting foreign investors
- Reconsidering the application and interpretation of anti-treaty shopping rules in the context of developing countries
- Reconstructing the treaty network
- Reforming Canada's international tax : an interim report
- Reforming Canada's international tax regime : final recommandations, Part 2
- Repatriierungsstrategien für U.S.-Investoren in Deutschland : Steuerplanung mit Holdinggesellschaften
- Responses to treaty shopping : a comparative evaluation
- Rethinking treaty shopping : lessons for the European Union
- Review: OECD report "Double taxation conventions and the use of conduit companies"
- Revised Swiss anti-treaty shopping rules
- Role of the preamble for the interpretation of old and new tax treaties and on the policy of the prevention of treaty abuse
- Russia declares "treaty shopping" over
- SDI Netherlands case : a windfall for Dutch licensing companies
- Schwarz on tax treaties
- Schwarz on tax treaties
- Schwarz on tax treaties
- Schwarz on tax treaties
- Schweizerischer Holdingstatus und Novellierung des Treaty Shopping in Deutschland : Greift die Verschärfung von Paragr. 50d Abs. 3 EStG Schweizer Holdingstrukturen an?
- Searching for the uncertain rationale underlying the US Treasury's anti-treaty shopping policy
- Selecting and capitalizing a foreign-owned entity for conducting a United States business
- Seminar A : Abkommensmissbrauch und Steuerstrafrecht
- Singapore's non-garden-variety limitation on benefits provisions
- Slowakische Kommanditgesellschaften im Licht einer konsistenten Einmalerfassung = The Slovakian komanditná spoločnost' in light of the consistent principle of single recognition
- Spillovers in international corporate taxation
- Starr International Co Inc v United States of America : Case No 14-cv-01593 (CRC)
- Steuerbegünstige Strukturen für Immobilien in Osteuropa
- Stopping treaty shopping change
- Support lacking for IRS "conduit" attack
- Swiss measures against abuse of tax conventions
- Swiss measures against the abuse of tax conventions
- Tax Court rejects cascading royalty theory : SDI Netherlands B.V. v. Comr
- Tax Court rules on treaty shopping
- Tax Management International Forum discusses treaty shopping and cross-border asset acquisitions
- Tax Treaties : United Kingdom law and practice
- Tax authorities take on the treaty shoppers
- Tax avoidance, treaty shopping and the economic substance doctrine in the United States
- Tax base erosion and profit shifting in Africa : part 2 : a critique of some priority OECD actions from an African perspective
- Tax benefits, Part IVA and treaty tourism - evaluating the ATO's assault on foreign private equity
- Tax evasion - abuse of legal structure by non-resident taxpayers
- Tax framework for U.S.-managed hedge funds investing in Germany
- Tax law in Germany
- Tax planning and treaty shopping in Brazil
- Tax planning for possible future events does not attract GAAR : MIL (Investments) S.A. v The Queen
- Tax planning under Germany's new anti-avoidance rule
- Tax planning with holding companies - repatriation of US profits from Europe : concepts, strategies, structures
- Tax planning, treaty shopping and the tax administration's response
- Tax traps for the unwary
- Tax treaties : building bridges between law and economics
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treaties and foreign direct investment: a network approach
- Tax treaty abuse : policies and issues
- Tax treaty abuse and the pricipal purpose test - part 1
- Tax treaty abuse and the pricipal purpose test - part 2
- Tax treaty case law around the globe : 2016
- Tax treaty case law around the globe : 2018
- Tax treaty case law news
- Tax treaty entitlement
- Tax treaty project raises treaty shopping question
- Tax treaty shopping
- Tax treaty shopping : Article 16 of the Draft U.S. Model Income Tax Treaty of 16 June 1981
- Tax treaty shopping and anti-tax treaty shopping measures
- Taxation of indirect equity transfers : Japan
- Taxation of inward investment - treaty shopping, taxation of capital gains, and dividends : innovative solutions to an old problem
- Taxation of offshore private equity funds in Japan : still a risky enterprise
- Taxation of private equity profits : Commissioner issues draft tax determinations
- Taxation of venture capital : funds and managers
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- The Principal Purpose Test's burden of proof : Should the OECD Commentary on Art. 29(9) specify which party bears the onus?
- The U.S.-Netherlands income tax convention : historical evolution of tax treaty policy issues including limitation of benefits
- The U.S.-Netherlands tax treaty negotiations : a U.S. perspective
- The Unshell Directive
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- The improper use of tax treaties : with particular reference to the Netherlands and the United States
- The indirect side of direct investment : multinational company finance and taxation
- The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world
- The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
- The need for reform in the tax treaty area
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- Zum BMF-Schreiben vom 24. 1. 2012 : Entlastungsberechtigung ausländischer Gesellschaften (Paragr. 50d Abs. 3 EStG)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/VpEDkeVntHw/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/VpEDkeVntHw/">treaty shopping</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/VpEDkeVntHw/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/VpEDkeVntHw/">treaty shopping</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
