"Beneficial owner" - a Danish perspective
"Exporting" services and intangibles : Australia
"Incrocio pericoloso" tra disciplina delle società di comodo e CFC rules
"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
"Non-discrimination at the crossroads of international taxation" und "New tendencies in tax treatment of cross-border interest of corporations" : Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 1)
"Non-discrimination at the crossroads of international taxation" und "New tendencies in tax treatment of cross-border interest of corporations" : Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 2)
"Opt to tax" - action! : last year as a teenager
"Reverse charge" : chiarimenti della circolare n. 43/2008
"Stock option", piena tassazione quale reddito di lavoro dipendente
"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
"Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 1)
"Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 2)
'Lifting the veil' doctrine (recent developments in Spanish tax law)
'Skewing' the panel : the Governor & Company of the Bank of Ireland v HMRC
'United in diversity' - also in fiscalibus?
1. Wartungserlass 2008 zu den Lohnsteuerrichtlinien 2002
2006 amendments to the Germany-United States tax treaty become effective
378 to victory : conducting a successful Canadian tax appeal
A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 1
A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
A GAAR for the United Kingdom? The Australian experience
A Swiss tax treaty update
A break with tradition
A carbon tax to address the climate change problem
A case on partnerships : the Rouquier et Rivay decision of the Belgian Supreme Court
A closer view of outsourcing and offshoring
A common consolidated corporate tax base: possible elements of the sharing mechanism
A common-sense solution for taxing U.S. citizens and immigrants abroad
A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
A comparative analysis of the legislative framework for the transfer pricing of intangible assets in Australia and the United States
A comparison of tax filing procedures in the United States and China
A comparison of the treaty freedoms in the EC Treaty with respect to direct taxation
A competitive tax regime for the UK - a likely prospect?
A comprehensive solution for a targeted problem : a critique of the European Union's home state taxation initiative
A critical review of three recent anti-avoidance decisions of the Court of Appeal
A critique of proposed changes to Croatia's personal income tax
A force of the European constitution beyond its formal adoption : from non-discrimination towards a tax equality principle
A foreign exchange: will inbound investors pay for the UK's new dividends exemption?
A guide to U.S. withholding on non-U.S. vendor payments
A look at Angola's tax system
A look back : VAT in the United Kingdom after 35 years
A matter of trusts : deductibility of interest and Taxpayer Alert TA 2008/3
A midyear review of Canadian tax developments
A model for intercompany factoring arrangements
A model to celebrate
A multilateral solution for the income tax treatment of interest expenses
A network of benefits
A new approach to the Venezuelan APA program
A new attrative R&D tax credit regime in France
A new deal for French real estate
A new era for Portugal's taxation of nonresidents
A new start for tax reform in Brazil
A percentage play
A politico-economic perspective on international double taxation avoidance
A primer on the new U.K. non-dom rules
A principled approach to reforming the Canadian outbound tax system
A proposal to reform Venezuela's VAT
A review of HMRC's consultation document on financial products avoidance
A review of Malaysia's 2009 Budget
A review of pending Japanese tax legislation
A study of the Indian tax system
A summary of the OECD draft on the transfer pricing aspects of business restructurings
A tax-based approach to slowing global climate change
A technological approach to reforming Japan's consumption tax
A win and a loss for South African taxpayers
APAs in Hungary, Poland and Russia
Aandelen kunnen feitelijk (fiscaal) niet functioneren als vreemd vermogen
Abfertigung für Gesellschafter-Geschäftsführer i.S.v. Paragr. 22 Z 2 EStG halbsatzbegünstigt? : Anmerkung zu UFS 4. 4. 2006, RV/2637-W/02
Abfärbetheorie: Personengesellschaften mit mehreren Betrieben derselben einkunftsart möglich?
Abgabensicherungsgesetz 2007
Abgrenzung zwischen Herstellung und Erhaltung bei Umbaumassnahmen
Abgrenzung zwischen echten und unechten Mitgliedsbeiträgen bei einem Sportverein : unternehmerische Tätigkeit bei Beistellen von Sportanlagen
Abkommensrechtliche Zuordnung von Gewinnen aus der Veräusserung von unbeweglichem Vermögen bei Fehlen einer Art. 13 OECD-Musterabkommen entsprechenden Spezialvorschrift : Auslegungshinweise unter anderem zum aktuellen DBA-Australien
Abolizione del regime fiscale delle stock option
Abschaffung der österreichischen Erbschaft- und Schenkungsteuer - praktische Auswirkungen für deutsche Unternehmer, Wahlösterreicher und deren Erben
Abschied vom Rechtstypenvergleich durch das FG Baden-Württemberg?
Absetzung für aussergewöhnliche wirtschaftliche Abnutzung wegen gesunkener Rentabilität?
Abus de droit : les implications de la jurisprudence communautaire sur la jurisprudence nationale
Abuse and EU tax law
Abuse of law : what is the value added of the tax dimension?
Abzugsbeschränkungen für Nachlassverbindlichkeiten bei Wohnsitz des Erblassers im EU-Ausland
Abzugsfähigkeit von Betriebsstättenverlusten aus anderem EU-Mitgliedstaat bei DBA-Freistellung : EU Art. 43, Art. 56
Abzugsfähigkeit von Direktspenden an gemeinnützige Einrichtungen im EU-Ausland : zugleich Anmerkung zum Beschluss des BFH vom 9. 5. 2007, IStR 2007, Seite 599
Acceptable distribution? Taxation of foreign profits : proposed foreign dividend exemption
Accidentally alternative? Scope of the alternative finance arrangements provisions (part 1) : purchase/resale and shared ownership
Accidentally alternative? Scope of the alternative finance arrangements provisions (part 2) : rules for deposits and bonds
Accounting convergence challenges transfer pricing examination
Achieving tax-free mergers
Adapting tax systems to economic and social development
Addressing foreign plan issues under Par. 409A
Adjusting uncontrolled profit-based benchmarks for differences in operating expense structure
Administrative issues and CCCTB
Advance pricing agreements in Turkey
Afbrokkelende fiscale soevereiniteit : grenzen in zicht
Aftrek en herziening van de aftrek van BTW in de rechtspraak van het Europees Hof van Justitie
Afzonderlijke aanslag geheime commissielonen : de laatste 10 jaar revisited
Aggiornate e modificate le disposizioni sul rimborso IVA
Aggregazioni di società residenti in altri Stati europei con stabili organizzazioni italiane
Aktuelle Fragen zur Diskussion über eine Vermögenszuwachssteuer, Vermögensteuer und Erbschaftssteuer
Alienation of property articles in New Zealand's double tax agreements
All change : new VAT rules for insurance and financial services
Allargamento UE : lo stato dell'arte per i paesi candidati
Almost heaven : France's treatment of intangibles
Amendments to the Bulgarian personal income, VAT, and excise duties and warehouse acts
Amendments to the EU VAT system
American Income Life Insurance Company v Canada : 2008 TCC 306
Amurta : a tribute to (the late) Advocate General Geelhoed
Amurta : diskriminierende Quellenbesteuerung und Anrechnungsmethode
Amurta trekt Denkavit Internationaal open
An American perspective on the Germany-U.S. treaty protocol
An Italian perspective on recent ECJ direct tax decisions
An analysis of China's draft transfer pricing documentation rules
An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?
An analysis of the special treaty provisions relating to continental shelf activities
An analysis of the tax holiday for repatriation under the Jobs Act
An assessment of free trade zones from a transfer pricing perspective
An in-depth look at India's authority for advance rulings
An international lawyer's perspective on the ECJ's case law concerning the OECD Model Tax Convention and its commentaries
An investor's guide to Poland
An open and shut case?
An opportunity and a possible trap under the U.S. dual consolidated loss regs
An overview of Dominican tax law
An overview of the CARIFORUM-EC economic partnership agreement
An overview of the VAT export refund rules in China
An overview of the tax regime
An unfortunate series of divergent views - service transactions as a transfer pricing dispute engine
An unwritten anti-abuse principle in the Italian tax system
Analysis of the Technical Explanation for the Fifth Protocol to the Canada-U.S. Income Tax Convention
Anche le locazioni di immobili infragruppo se esenti da IVA pagano l'imposta di registro
Anciennes options sur actions : aperçu de la jurisprudence récente
And you thought the Branch Rule was complicated before: the impact of the proposed Contract Manufacturing Regulations
Angeld und Anzahlung : eine Kurzdarstellung
Angelsaksische trust : gebruik in het kader van successieplanning voor Belgische rijksinwoners
Anhängige EuGH-Verfahren im Bereich der Mehrwertsteuer : Rückläufige Tendenz bei den EuGH-Verfahren
Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894
Anmerkungen zum nachstehenden EuGH-Urteil "Burda"
Another attack on perceived repatriations - the IRS issues temporary regulations under Par. 956
Anpassung des Steuerrechts an Recht und Rechtsprechung der Europäischen Union durch Änderung der Paragr. 50, 50a EStG im Entwurf des Jahressteuergesetzes 2009
Anrechnung von Abzugsreuer auf steuerbefreite Enkünfte
Anrechnungsmethode als geringster und gemeinschaftsrechtskonformer Eingriff in die Besteuerung von Portfoliodividenden? = Credit method as the most appropriate and non-discriminatory tax treatment of foreign portfolio dividends?
Ansässigkeitsbestätigung und ausländischer Besteuerungsnachweis keine Voraussetzungen für die DBA-Anwendung! = Certificate of residence and evidence of foreign taxation no preconditions for the application of a double tax treaty!
Anti-avoidance, abuse of law and VAT: where are we now?
Anti-deferral and anti-tax avoidance
Anti-deferral and anti-tax avoidance : IRS addresses disposition of PFIC shares by a foreign trust with U.S. beneficiaries
Anti-money laundering in Russia
Anti-money laundering in Singapore
Anti-money laundering in Switzerland
Antiabuse rules and policy : coherence or tower of babel?
Anzeigepflicht nach Paragr. 121a BAO : die neue Regelung im Überblick
Appellant v Commissioner for the South African Revenue Service : Case No 12158
Application of tax treaties to companies subject to national group taxation regimes
Application of tax treaties to items of income that are covered by more than one distributive provision
Applying CFC rules to 'affiliates' : critical elements for consideration
Applying the New Zealand-U.S. income tax treaty to hybrid entities
Applying the principles of adaptive policy design to environmental taxes
Are corporate governance and tax planning foes or friends?
Argentina's struggle in negotiating double tax conventions
Arm's length principle, exit tax and commensurate with income standard : some practical thoughts on the new German transfer pricing rules 2008
Arrêt de la Cour de justice des Communautés européennes du 3 avril 2008 (C-124/07) : la TVA et l'outsourcing dans le secteur des assurances
Artikel 17 Wetboek Successierechten en fictieve onroerende goederen
Arubaanse Invoeringsverordening BBO : een wolf in schaapskleren?
Aspekte der Versicherung im schweizerischen Mehrwertsteuerrecht
Assessment of fiscal measures on atmospheric pollution from transport in urban areas
Assistant Director of Income Tax (International Taxation) v M/S Chiron Behring GmbH & Co : ITA No 4633/Mum/2006
Assisting the American
Attitudes towards tax levels : a multi-tax comparison
Attribution of profits to a PE in Russia
Attribution of profits to permanent establishments - the Indian experience
Attribution of profits to permanent establishments : China
Attribution of profits to permanent establishments : India
Attribution of profits to permanent establishments : Malaysia
Attribution of profits to permanent establishments : South Korea
Atypisch stille Gesellschaft und Umgründungsplan gemäß Paragr. 39 UmgrStG : mögliche Varianten zur Errichtung
Auf der Suche nach dem "wahren" steuerlichen Gewinn : Gewinnermittlung im Lichte von Inflation und Substanzgewinnbesteurung
Aufkommenssicherung in der Umsatzsteuer - Kosten und Risiko für den Unternehmer
Aufschubstatbestände und Liquidationsgewinne gemäss Unternehmensssteuerreformgesetz II
Aufteilung von Vorsteuerbeträgen bei nichtunternehmerischer und unternehmerischer Tätigkeit : die Securenta-Entscheidung und die Folgen
Aufteilung zwischen steuerfreien, steuerpflichtigen und nicht steuerbaren Bereichen : Anmerkungen zu EuGH 13.3.2008, Rs. C-437/06, Securenta
Ausgewählte Anwendungsprobleme der Zinsschranke
Ausgewählte Gestaltungsmassnahmen zur Vermeidung der Anwendung der Zinsschranke
Ausgewählte Schwerpunkte des aktuellen EU-Steuerrechts in der GmbH-Beratungspraxis (1)
Ausgewählte Schwerpunkte des aktuellen EU-Steuerrechts in der GmbH-Beratungspraxis (2)
Auslandsdividenden und Anrechnungsmethode : Vorabentscheidungsersuchen des UFS
Auslandseinsatz und Riesterrente : steuerliche Konsequenzen
Australia scrutinizing restructurings, fees, services
Australia's general interest charge
Australia's tax concessions for tree plantations
Australia: Roche v The Commissioner - a bitter pill to swallow, but for whom?
Australia: interaction between customs, GST and transfer pricing
Australia: interaction of thin cap and transfer pricing rules
Australian Tax Office tackles deferred purchase agreement warrents
Australian assignment of dividends to nonresident shareholders
Austrian taxation of dividends
Ausweitung des Meldeverfahrens im Immobilienbereich : Abrechnung durch Meldung nicht nur ein Vorteil
Auswirkungen der Kündigung des ErbSt-DBA Deutschland-Österreich = Consequences of the termination of the inheritance tax treaty between Germany and Austria
Auswirkungen der USTR II auf die Besteuerung von Liquidationsgewinnen : gut geplant ist bei den Steuern mehr als nur halb gewonnen
Auswirkungen einer Kündigung des Erbschaftsteuer-DBA mit Österreich nach Abschaffung der österreichischen Erbschaftsteuer
Auswirkungen eines Verlustrücktrags im Ausland auf die Besteuerung in Österreich
Authorities target captive real estate funds
Autoliquidation - Discordance entre le délai pour l'action en recouvrement et le délai préfix pour exercer le droit à déduction - Obligation pour les Etats membres de tenir compte du droit à la déduction
Automated Securities Clearance Inc v Income Tax Officer : ITA No 1758/PN/2004
Aztec Software case : a watershed in transfer pricing
BFH : Abzug von Verlusten einer luxemburgischen Betriebsstätte
BFH: Neues zur Absetzbarkeit von Strafverteidigungskosten
BMF-Schreiben zur Anwendung der steuerlichen Zinsschranke und zur Gesellschafter-Fremdfinanzierung bei Kapitalgesellschaften : wichtige Verwaltungsregelungen, strittige Punkte und offene Fragen nach dem BMF-Schreiben vom 4.7.2008, IV C7 - S 2742-a/07/10001
BTW en de dga : komt het antwoord uit Luxemburg?
BTW en de verhuur van gebouwen
Back to the future? The potential revival of territoriality
Balancing the fundamental freedoms and tax sovereignty : some thoughts on recent ECJ case law on direct taxation
Baltic states introduce VAT groupings
Be careful what you wish for : Knights of Columbus v. The Queen : American Income Life Insurance Company v. The Queen
Beating the partnership double-taxation bind : tax saving opportunities under the Korean partnership taxation regime
Beboeting en navordering bij renseignering : enkele (on)mogelijkheden
Bedeutung der Kapitalverkehrsfreiheit für die Schweiz : Erkenntnisse aus kürzlich ergangenen Urteilen des EuGH zu Art. 56 EG-Vertrag
Bedeutung und Reichweite des Angehörigenbegriffs nach dem Schenkungsmeldegesetz 2008
Begrenzung der Rechtsfolgen von EuGH-Richtersprüchen durch den nationalen Gesetzgeber
Begrenzung der Verbringung von Zigaretten gemeinschaftsrechtskonform? = Are limitations on transferring cigarettes in conformity with EU law?
Begrenzung der Wirkungen seiner Richtersprüche durch den EuGH
Behandlung von Werklieferungen ausländischer Unternehmer in der Schweiz
Belastingen en mensenrechten
Belastingfraude is (geen) witwassen?
Belastingmoraal en compliance : het belang van legitimiteit van de Belastingdienst
Beleggingslichamen in Nederland
Belgian withholding taxes on outbound dividends and interest : the challenge of Community law
Belgium : tax fraud and the Liechtenstein case
Belgium : the concept of permanent establishment revisited and other reflections beyond
Belgium's favoured national clauses
Belgium's holding company regime - past, present and future
Belgium's tax treaty policy and the Draft Belgian Model Convention
Bemerkenswertes zum österreichischen Gebührengesetz
Beneficial ownership - a French perspective
Beneficial ownership in international financing structures
Benötigt Österreich gesetzliche Dokumentationspflichten für Verrechnungspreise? = Does Austria need legislation on transfer pricing documentation?
Beschränkung der Niederlassungsfreiheit bei Kommanditbeteiligung im EU-Ausland?
Besluit internationale aspecten van pensioenen
Bessere Rechtsgrundlagen für das österreichische Wertpapiergeschäft (Teil 2)
Bessere Rechtsgrundlagen für das österreichische Wertpapiergeschäft (Teil I) : Neue rechtliche Grundlagen für KESt-Gutschriften und KESt-Belastungen und gesetzliche Begleitmassnahmen für Wegzug sowie für Zahlstellenverlagerung innerhalb der EU
Besteuerung ausländischer Künstler in der aktuellen deutschen Finanzamtspraxis - wie könnte man Steine statt Brot verdauen?
Besteuerung beschränkt steuerpflichtiger Künstler und Sportler : zur geplanten Neuregelung der Paragr. 50, 50a EStG
Besteuerung der Funktionsverlagerung
Besteuerung der Societas Europaea : die laufende Besteuerung
Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (1. Teil)
Besteuerung von Abfindungen auf der Grundlage der DBA mit Belgien und den Niederlanden
Besteuerung von Arbeitnehmer-Einkünften in Argentinien in Abhängigkeit vom Visum
Besteuerung von Arbeitnehmereinkünften in Belgien - Gefahr der Doppelbesteuerung
Besteuerung von Vermietungseinkünften bei Direktinvestitionen in Deutschland
Besteuerung von ausschüttungsgleichen Erträgen bei Investmentfonds im Betriebsvermögen trotz Kursverlusten ist rechtswidrig : bisher angefallene ausschüttungsgleiche Erträge müssen Deckung im Kurswert finden
Bestrijding van witwaspraktijken; een strafrechtelijk, economisch en fiscaal perspectief
Beteiligungen im Privatvermögen : die Besteuerung des Wegzugs aus Österreich und Deutschland in die Schweiz - Teil I
Beteiligungen im Privatvermögen : die Besteuerung des Wegzugs aus Österreich und Deutschland in die Schweiz - Teil II
Beteiligungskosten in europäischen Konzernen
Betriebsaufspaltung über die Grenze - ein Steuersparmodell?
Betriebsbegriff und beschränkte Steuerpflicht im Rahmen der Zinsschrankenregelung der Paragr. 4h EStG und 8a KStG
Betriebsstätteverluste, Verlustvortragsrecht und Aufteilung der Bestuerungsbefugnisse nach dem Urteil des EuGH in der Rs. KR Wannsee, nachfolgend S. 769
Bewijskwesties betreffende de laagbelaste beleggingsdeelneming
Beyond Fokus Bank : EFTA court vs. ECJ jurisprudence
Bibliographie fiscale
Bill introduced to close international tax loopholes in Denmark
Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital
Board of taxation issues position paper on foreign source income
Bonus shares and deemed dividend tax in Sri Lanka
Bowled by a googly
Branch taxation OECD style: a review of new Draft Article 7 (business profits) of the OECD Model Tax Convention
Brazil-U.S. TIEA scrutinized during Brazil's ratification process
Brevi note sulla qualifica del soggetto come "beneficiario effettivo" prevista dal Modello di Convenzione OCSE
Brevi riflessioni in merito alle interrelazioni tra rapporti di controllo, oggetto principale e stabile organizzazione
Broadening European horizons
Budget 2008
Buitengewone uitgavenregeling : niet inruilen voor forfaitaire regeling op grond van medische indicatoren
Burden and another v United Kingdom : App No 13378/05
Burden v Burden : the Grand Chamber of the ECtHR adopts a restrictive approach on the question of discrimination
Burgerlijke maatschap en levensverzekering gecombineerd
Burgerschap van de EU en fiscaliteit
Business Tax Reform Act II approved in referendum : measures and entry into force
Business conversion and transfer pricing
Business income of tax groups in tax treaty law
Business restructuring : a contentious issue in international tax
Business restructuring : the question of the transfer of intangible assets
Business restructuring in Germany
CCCTB : enige opmerkingen over consolidatie
CCCTB : five initials changing corporate tax
CCCTB : it's on the horizon
CCCTB : ook een legislatief experiment?
CCCTB and the financial sector
CCCTB: eine realistische Betrachtung = Common consolidated corporate tax base: a realistic approach
CFC legislation and EC law
CO2-Abgabe - eine aktuelle Auslegeordnung : Umverteilung über AHV und Krankenkassenprämien
CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper
Can a permanent establishment be a "legitimate heir" in a domestic consolidated tax regime?
Can general measures be ... selective? Some thoughts on the interpretation of a state aid definition
Can the income tax be saved? The promise and pitfalls of adopting worldwide formulary apportionment
Canada : proposed fixes to the specified investment flow-through tax rules
Canada Revenue Agency continues to chase departing residents
Canada releases APA and MAP programme reports
Canada's new anti-double-dip initiative
Canada's tax authoritiy enhances its profile
Canada's taxation of foreign-source employment bonuses : has the uncertainty been put to rest?
Canada's taxation of stock option benefits : could the SDL remission order benefit others?
Canada-U.S. protocol eases pension contribution rules
Canada-U.S. tax planning : borrowing from foreign subsidiaries to ease liquidity concerns
Canada-US Fifth Protocol: binding arbitration - the new super tool
Canadian Glaxo ruling : results and implications
Canadian courts shed light on transfer pricing cases
Canadian courts to address statutory avoidance rule
Cancellation charges and compensations under EU VAT
Canwest Mediaworks Inc (successor by amalgamation to CanVideo Television Sales (1983) Ltd) v Canada : 2008 FCA 5
Capital freedom and third countries
Carbon trading : can't see the wood for the trees?
Carousel fraud in the European Union
Carrying forward lossed in Austria
Case C-88/03, Portuguese Republic v. Commission, Judgment of the Grand Chamber of 6 September 2006, [2006] ECR I-7115
Casenote - No change in beneficial ownership of land despite change in effective control of land-owning trustee company
Casenote - Swiss Pharma Company subject to transfer pricing adjustment
Casenote - lump-sum payment in settlement of breach of fiduciary duties not income
Casenote : no treaty shopping in Israel
Cash emergency: the transfer pricing toolkit
Catching changes in "beneficial ownership"
Categorising income for the OECD Model
Cessione di quote di s.r.l. : al commercialista il ruolo centrale di "certificatore"
Challenges ahead for contract manufacturing in China
Challenges facing Chinese companies going global
Change in swap and exchange forward taxation
Changes in international taxation
Changes in transfer pricing as a result of the 2008 Act on corporate tax reform
Changes in trust beneficiaries - a new trust and transfer duty
Changes to Slovak tax legislation
Changes to controlled foreign company rules
Changes to residency, domicile and tax in the UK
Changes to the Germany-U.S. double taxation treaty
Changes to the Italian stock option tax regime
Changes to the corporate tax regime in Jersey
Changes to the domicile rules : are employers ready for the change?
Charitable tips
Chasing the goal of a reformed Mexican tax system
China : the tax and legal framework
China establishes transfer pricing documentation rules
China is hot, the Chinese DTA is not - is it time to upgrade?
China issues draft transfer pricing rules, includes detailed documentation provisions
China issues plethora of new tax rules
China's APA framework: lessons from the November 2007 China-Korea accord
China's Olympian challenge from the environment: motor vehicles and the role of taxation
China's VAT reform in the Northeast and Central regions : tax planning opportunities to foreign investors
China's income tax law reform
China's new CIT Law reshaping the transfer pricing enforcement landscape
China's new thin capitalization regime - opportunities, exceptions, risks
China's tax on expatriate employment income
China's thin capitalisation rule
China, U.S. perspectives on intangible property transactions
Chinese contract manufacturing structures : navigating the new landscape
Chinesische Mehrwertsteuer - verminderte Vorsteuererstattungssätze bei Exporten und Reaktionsmöglichkeiten
Circolazione dei prodotti soggetti ad accisa e documenti di accompagnamento
City of New York v Permanent Mission of India to the United Nations and others ; City of New York v Republic of Philippines and others ; City of New York v Mongolian People's Republic and others : 03 Civ 3256 (JSR), 03 Civ 6085 (JSR), 03 Civ 6086 (JSR)
Clarity for foreign funds tax
Climate change post-Kyoto : a tax policy perspective
Code Sec. 904 - allocating foreign income tax to separate categories of income
Collaborazioni coordinate e continuative : il punto sul trattamento impositivo ai fini IRPEF
Columbus Container : belgisches Koordinierungszentrum und AStG
Columbus Container Services : a victory for the Member States' fiscal autonomy
Columbus Container Services B.V.B.A. & Co v Finanzamt Bielefeld-Innenstadt : the ECJ fails to grasp the tax competition nettle in relation to foreign income rules
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05
Columbus Containers Services
Combating large-scale tax evasion - Australia's experience
Come in sections 590 and 806 TCA - your time is up!
Coming full circle? Secondary adjustments and repatriation in transfer pricing cases
Commentaire de Jurisprudence Tribunal de première instance de Charleroi - 2ème chambre - 21 novembre 2007
Commentaire de l'arrêt Landesanstalt für Landwirtschaft c. Franz Götz, de la Cour de Justice des Communautés européennes, du 13 décembre 2007 - C-408/06
Commentary on the new tax code expected in 2008 : anti-avoidance and tax in the small huge world
Comments warn services proposal would weaken OECD Model Treaty
Commission proposal for a modernization of the VAT rules that are applied in respect of financial and insurance services
Commissioner of Income Tax and another v Hyundai Heavy Industries Co Ltd : Civil Appeal No 2734 of 2007
Company taxes in Liechtenstein
Comparing the general anti-avoidance rule of income tax law with the civil law doctrine of abuse of law
Compatibility of the Estonian corporate income tax system with the Community law
Compensation treatment in the Belgium-U.S. income tax treaty
Competing for business
Complexity undermines export VAT refunds
Compliance und moderner Steuervollzug - ein Modell zur Umsetzung von Risikomanagement : Teil 1
Conditional debt waivers in German commercial law, insolvency and tax law
Condé Nast
Condé Nast : claims back in Vogue?
Conference report : common consolidated corporate tax base : the possible content of Community law provisions
Confidentiality changes boost tax treaty efforts
Conflicts in the attribution of income to a person
Conforming construction, Pt 1 : misapplication of the principle of conforming construction
Consequences of Denmark's termination of tax treaties with France and Spain
Consequences of the Hague Trust Convention on foreign trusts in Switzerland
Consignment stock : con la risoluzione n. 49/2008 l'evoluzione intepretativa [i.e. interpretativa] dell'Amministrazione finanziaria si arricchisce di un nuovo tassello
Constitutional restraints on corporate tax integration
Consumption taxation of supplies of financial services in the Asia-Pacific region
Conséquences fiscales du coup d'accordéon : une symphonie inachevée
Contouren nieuwe bedrijfsopvolgingsfaciliteit voor de nieuwe Wet schenk- en erfbelasting: geen afstel maar uitstel!
Contract manufacturing : is the war over?
Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances
Controlling investments in companies : establishment or movement of capital
Convergences et divergences entre le droit fiscal et le droit de la sécurité sociale à la lumière du contexte communautaire et international
Coordinating energy taxes with the EU emission trading system
Corporate emigration from the United Kingdom
Corporate governance : what corporate governance means to tax departments in industry
Corporate group law in Europe : the status quo under company and commercial law
Corporate inversions and earnings stripping
Corporate migration and transfer pricing
Corporate tax and the European Commission
Corporate tax rates in the Basque country and Navarra
Corporate taxation in Barbados
Countries with favourable tax treatment
Court case on documentation requirements
Court places trusts's effective management in the UK
Court rulings refocus French tax audits
Cracks in the facade : risk management transactions of hedge fund managers
Creating a VAT exemption on services for hedge funds
Creating a more level playing field for VAT
Creditability of the Mexican "Impuesto Empresarial a Tasa Única"
Cross border group relief post Marks & Spencer
Cross-border direct tax issues of investment funds from the perspective of European law
Cross-border dividend taxation : testing the Belgian rules against the ECJ case law (or testing the ECJ case law against the Belgian rules)
Cross-border loss compensation and permanent establishments : Lidl Belgium and Deutsche Shell
Cross-border loss relief in Europe - the case of group contributions
Cross-border losses : from Ritter-Coulais via Renneberg back to Futura Participations?
Cross-border mergers
Cross-border migration of intangibles: some tax policy considerations
Cross-border pension contributions : a US perspective
Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity
Cross-border tax planning for German groups of companies
Cross-border transactions from a Brazilian perspective
Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston
Crossborder concerns : changes to the Canada-US tax treaty will impact pensions and stock options of employees commuting across borders
Current OECD initiatives
Current developments in procedures for the resolution of international tax disputes
Current trends in transfer pricing and business reorganizations
Customs APA : introduction of advance customs valuation arrangements
DEL Commercial : conduit arrangements and abuse of tax treaties
Danish taxation of pensions in the perspective of EU law: a legal assessment of Denmark's reaction to the judgment against Denmark in case C-150/04, the Commission v Denmark
Das (Öl)Steuerrecht Aserbaidschans
Das Dotationskapital von Betriebsstätten international tätiger Kreditinstitute : offene Fragen bei der Anwendung der Verwaltungsgrundsätze in der Praxis
Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited
Das Kapitaleinlageprinzip der USTR II : Unklarheiten in der Praxis klären und vorbeugend handeln
Das Konkurrenzverhältnis der Europäischen Grundfreiheiten in der Rechtsprechung des EuGH zu den direkten Steuern
Das Modell der Abschaffung der österreichischen Erbschafts- und Schenkungssteuer
Das OECD-Musterabkommen 2008 - praxisrelevante Änderungen = The OECD Model Tax Convention 2008 - changes of practical relevance
Das Selbstveranlagungsprinzip der Mehrwertsteuer im Lichte der Rechtsprechung
Das Steuerpaket der vierten Regierung Berlusconi
Das Steuerrecht Grossbritanniens 2007/2008
Das Unternehmensteuerrecht in Südafrika
Das Verhältnis Grunderwerbsteuer - Grunderwerbsteueräquivalent beim bäuerlichen Übergabsvertrag : Erhebung des Grunderwerbsteueräquivalents ungerechtfertigt
Das geplante Jahressteuergesetz 2009: Auswirkungen auf Vermietungseinkünfte beschränkt steuerpflichtiger Kapitalgesellschafter
Das geplante Schenkungsmeldegesetz 2008 : Die vorgesehenen Änderungen im tabellarischen Überblick

2008 Resource Information The event 2008 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.

A sample of Items that share the ProviderEvent 2008 See All

Context

Publication of

2008

Resource Information

The event 2008 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.