advance tax ruling
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advance tax ruling
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- "Fraus legis" and multinational enterprises
- "Verbindliche Auskünfte" in Polen : Inhalt und Stellenwert von Zusagen der Finanzverwaltung nach der Reform der Abgabenordnung
- A battle for the revenue between giants : the Apple case
- A bite from the Apple? Commission orders recovery of up to 13 billion euros
- A look at advance tax rulings in Turkey
- A new framework for state aid review of tax rulings
- A transação em matéria tributária
- Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
- Advance Ruling : der Auskunftsbescheid gemäß Paragr. 118 BAO
- Advance tax rulings in Belgium
- Advance tax rulings in perspective : a theoretical and comparative analysis
- Advance tax rulings in the new EU member states
- Advancing tax clarity and certainty in Nigeria
- After 'Lux Leaks' : welcome changes to Luxembourg's tax ruling practice
- Aktuelle Entwicklungen der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2020
- Alabaster : 1938-2013
- An introduction to Dutch tax law 2010
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
- Announcement of new tax ruling practice
- Appendix 2 : Procedure for dealing with requests for advance certainty in the form of an advance tax ruling (ATR)
- Are the EU and U.S. headed for a tax war?
- Ask not what the OECD can do for Brazilian transfer pricing ..
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- Auskunftsbescheide iSd Paragr. 118 BAO als Mittel zur DBA-Entlastung an der Quelle? = Advance rulings as defined by Sec 118 Federal Fiscal Code as a means to tax treaty relief at source?
- Ausweitung des automatischen Informationsaustausches innerhalb der EU : dichtes Netz von Steuertransparenzabkommen und Richtlinien gegen Steuerhinterziehung
- Auteursrechten in de inkomstenbelastingen
- Automatic exchange of tax rulings in the EU
- BEPS, EU state aid investigations and LuxLeaks : and what about Luxembourg?
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Belastingvoordelen van buiten de EU : krijgt staatssteun na Apple extraterritoriale werking?
- Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
- Besluit vooroverleg rulings met internationaal karakter gepubliceerd
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation
- Beyond LuxLeaks : lessons for European legislators
- Bundeszentralamt für Steuern und Tax Certainty : Tagungsbericht zu Erfahrungen aktueller Verfahren zur Vermeidung und Beseitigung von Doppelbesteuerung
- CJEU - recent developments in value added tax 2016
- Can selectivity result from the application of non-selective rules? The case of Engie
- Canada's process for advance tax rulings
- Canada: Revenue Agency issues PE ruling
- Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
- Centrica India Offshore Private Ltd v Commissioner of Income Tax and others : WP(C) No. 6807/2012
- Changes to advance agreements in Italy
- Co-operative compliance and the OECD's international compliance assurance programme
- Compendium of transfer pricing and international tax rulings : [covering over 400 rulings pronounced in India from January to October 2016)]
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Contemporary challenges of tax certainty in the ever-evolving tax environment : digital tax, GAAR and tax rulings in the field of fiscal State aid
- Corporate tax arrangements under EU state aid scrutiny : the application of the market economy operator principle
- Countering harmful tax practices more effectively, taking into account transparency and substance, Action 5 - 2015 final report
- Cross-border investments with Germany - tax, legal and accounting : in honour of Detlev J. Piltz
- Cross-border rulings : direct and indirect taxation
- Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
- Cyprus [tax round-up 2015]
- Das Beihilfeverfahren und die Rechte und Pflichten der Beteiligten
- Das OECD-Forum gegen schädlichen Steuerwettbewerb : Strukturen, aktuelle Themen und Reformbedarf
- De Mededeling staatssteun 2016 : een momentopname door de Europese Commissie
- De Nederlandse rulingpraktijk
- De Starbuckszaak en haar dilemma's : heerlijke koffie met een bittere nasmaak
- De Wet uitwisseling inlichtingen over rulings
- De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"
- De plaats van werkelijke leiding van financieringsvennootschappen naar Zwitsers fiscaal recht
- De toepassing van artikel 344, par. 1 WIB 1992 in de praktijk
- Dedicated space at Commonwealth Games constitutes a permanent establishment
- Defizitäre Sachverhaltsermittlung und gesetzesinkongruente Rechtsanwendung durch nationale Finanzbehörden : individueller Steuervorteil als Beihilfe i. S. des EU-Rechts
- Delhi High Court reverses AAR on gains on sale of CCDs
- Delhi High Court ruling on tax treatment of proceeds from the sale of compulsorily convertible debentures
- Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen : eine darstellende Analyse unter besonderer Berücksichtigung von Tax Rulings und Gewinnverlagerungen
- Der Informationsaustausch zu Tax Rulings
- Der automatische Informationsaustausch über grenzüberschreitende Vorbescheide und Vorabverständigungen über die Verrechnungspreisgestaltung
- Die EU-Gruppe Verhaltenskodex (Unternehmensbesteuerung) : Überblick über aktuelle Arbeiten gegen schädlichen Steuerwettbewerb in der Europäischen Union
- Die Individualauskunft nach polnischem Steuerrecht : ein geeignetes Instrument zur steuerlich optimalen Gestaltung für den Steuerpflichtigen?
- Die Umsetzung des OECD BEPS-Projektes in Deutschland
- Die belgische Excess Profit-Regelung ist keine steuerliche Beihilfe : EuG, Urteil v. 14.2.2019 - Rs. T-131/16 und T-263/16
- Die niederländische Innovationsbox : Neuregelung entspricht den BEPS-Vorgaben
- Dispute prevention avenues for permanent establishments
- Does Article 107(1) contain an autonomous and inherent ALP?
- Droit fiscal en Afrique subsaharienne francophone
- Dutch CV-BV structures : Starbucks-style tax planning and state aid rules
- Dutch tax haven blacklist impacts multinationals and funds in the Middle East
- E-commerce between the U.S. and Europe : Apple, state aid, and beyond
- ECJ determines “only in Belgium” excess profit ruling practice constitutes aid scheme, but did it provide illegal aid?
- EU : cross-border exchange of rulings - what's proposed?
- EU Directive on exchange of information about advance rulings implemented in legislation
- EU and tax rulings : five shades of four state aid decisions
- EU applies BEPS concepts finding State aid given to Amazon
- EU state aid control : law and economics
- EU state aid investigations demand an aggressive response
- EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland
- Een analyse van gepubliceerde Advance Pricing Agreements en verzoeken daartoe onder de herziene Nederlandse rulingpraktijk : aandachtspunten bij het indienen van een Advance Pricing Agreement-verzoek
- Ein Plädoyer für mehr "Anwendungssicherheit" im Steuerrecht! In einer zunehmend komplexen Rechtswirklichkeit bedarf es einer umfassenden Initiative der OECD
- Ethics and taxation
- European Commission details charges against Apple Inc.'s tax arrangements in Ireland, slams Luxembourg on Fiat deals
- European Commission targets Member States' tax rulings as prohibited State aid : where will it lead?
- European Union corporate tax law
- Fiat State aid coming to a positive end?
- Finland [tax round-up 2015]
- Fiscal state aids, tax base erosion and profit shifting
- French Finance Bills and recent case law
- Gibraltar State aid decision highlights EU Commission's selective approach
- Global trends in VAT/GST and direct taxes
- Groupe Industrial Marcel Dassault and another v Director of Income Tax (International Taxation) : AAR Nos 846 and 847 of 2009
- Guide to tax rulings in Belgium
- Handbook on direct taxes : compendium for users : assessment years 2016-17 & 2017-18
- Harmful tax competition and fiscal State aid : two sides of the same coin?
- Harmful tax practices - 2017 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2019 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2020 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2021 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS Action 5
- Het gebruik van het Commentaar bij het OESO modelverdrag voor de interpretatie van Belgische dubbelbelastingverdragen : een onderzoek van de Belgische rechtspraak en de rulingpraktijk
- Holding companies : Denmark
- How did McDonald's get off the EU State aid hook?
- How the Italian patent box regime works
- Improving the relationship between tax authorities and taxpayers in Brazil
- Income tax legislation 2015
- Increasing predictability and certainty in transfer pricing and tax matters in Finland
- India : offshore services and PE
- India master tax guide (income tax & wealth tax) 2012/13
- India's 2013 budget fails to bring cheer
- Indian Authority for Advance Rulings gives unique interpretation to tax treaty protocol
- Indian court rules secondment gives rise to FTS and service PE
- Indirect share transfer not taxable in India
- International juridical double non-taxation and state aid
- Introduction of substance requirements for Netherlands holding companies
- Investigations by European Commission into transfer pricing underlying certain tax rulings in the European Union
- Ireland and Apple v European Commission : the competent exercise of competences
- Is something rotten in the Grand Duchy of Luxembourg?
- Italien: Steuervorbescheid für Neuinvestitionen : mehr Rechtssicherheit bei Investitionen
- Italy's CFC regime : wholly artificial arrangements
- Italy's international tax ruling procedure
- Judicial review of the State aid decisions on advance tax rulings : a last resort to safeguard the rule of law
- Just a notion of aid : how (not) to create a fiscal state aid doctrine
- King's College London international tax conference
- Kompleksowa obsluga boduwnictwa sp z oo v Swedish Tax Agency HFD 2019 ref 36
- Konkretisierung des Beihilfebegriffs durch die EU-Kommission : aktuelle Entwicklungen im europäischen Beihilferecht
- L'échange spontané de <<rulings>>
- La compleja relación entre las consultas tributarias vinculantes y los pronunciamientos judiciales
- La fiscalité des droits d'auteur et des droits voisins: état des lieux
- La neutralité fiscale des opérations de restructuration en Belgique : l'épreuve des mesures anti-abus et le sort des latences fiscales
- La transparencia fiscal como mecanismo para combatir el uso abusivo de los acuerdos tributarios previos (tax rulings y APA) en el Plan BEPS y el Derecho de la UE
- Las ayudas de Estado fiscales, control supranacional de la regulación fiscal nacional y de las prácticas administrativas
- Legitimate expectations in Luxembourg tax law : the case of administrative circulars and tax rulings
- Les "Décisions anticipées" en 2006 : état des lieux
- Let down by the facts : the General Court annuls the European Commission decision on Irish tax arrangement for Apple : annotation on the judgment of the General Court (Seventh Chamber, extended composition) of 15 July 2020 in joined cases T-778/16 and T-892/16 Ireland and Others v European Commission
- Liaison offices may create Indian tax exposure
- Los derechos y garantías de los contribuyentes en la era digital : transparencia e intercambio de información tributaria
- Los informes motivados vinculantes como instrumento para la interpretación y aplicación de los incentivos fiscales a la innovación
- Lurching toward the future with the European combustion engine
- Lux leaks : revealing the law, one plain brown envelope at a time
- Luxembourg [tax round-up 2015]
- Magnetrol v Commission : when do advance tax rulings become an aid scheme under article 1(d) regulation (EU) 2015/1589 - Case C-337/19 P Magnetrol v Commission
- Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
- McDonald's - limits on State aid control in tax ruling investigations
- McDonald's state aid investigation : what the European Commission got wrong
- Multinationals and the EC engulfed in state aid disputes
- Nationale und internationale Unternehmensbesteuerung in der Rechtsordnung : Festschrift für Dietmar Gosch zum Ausscheiden aus dem Richteramt
- Netherlands adopts stringent requirements for issuing tax rulings
- Netherlands budget plan 2019 : international tax update - December 2018
- Neues Ruling-Verfahren für international tätige Unternehmen in Italien : außerdem wichtiges Ruling für Großinvestitionen in italienische Unternehmen
- Neujustierung des Paragr. 1 AStG und des Paragr. 90 AO : Anmerkungen zum Referentenentwurf des ATAD-Umsetzungsgesetzes v. 24.3.2020
- New Italian tax regime for individuals moving to Italy : special focus on artists and sportsmen
- New and fairer tax rules to attract multinational investment in Italy
- New international requirements on exchange of information on tax rulings
- New tax relief for taxpayers conducting innovative activities in Poland
- No breach
- No more secret tax rulings in the EU?
- Notitie Nederlandse APA-/ATR-praktijk
- Ontwerpbesluit nieuwe rulingpraktijk naar Tweede Kamer
- Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid granted under tax rulings fixing the attribution of profits to permanent establishments in Ireland
- Payments for offshore supply of equipment not taxable in India but payments for supervisory services are taxable in India
- PepsiCo Puerto Rico Inc v Commissioner of Internal Revenue : TC Memo 2012-269
- Positive spillovers in international corporate taxation and the European Union
- Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
- Professional tax handbook [South Africa]
- Recent Canadian developments on hybrid instruments
- Recent EU State aid judgments offer mixed results
- Recent amendments to EU, Luxembourg and US tax laws, and their implications for US holding and financing branch structures
- Recent clarification of the tax authorities on the Italian CFC regime
- Recent development in Myanmar tax law
- Recent issues regarding permanent establishments in Korea
- Redesigned individual income tax benefits of a "start-up nation" on the move
- Reikwijdte van het nieuwe rulingbeleid: een grensverkenning
- Relief ex ante - anticipating the provisions of a Finance Bill
- Report on the EUCOTAX Conference 'State aid, intangibles and rulings'
- RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
- Ruling on exemption under Section 47(iv) of the Income Tax Act (1961) regarding a share buy-Back brom a parent company by the parent's wholly owned subsidiary
- Ruling practice in Germany - achieving legal certainty on taxation
- Rulings met internationaal karakter
- Rulings, royalty's en staatssteun : een eerste tussenstand
- Sale of compulsorily convertible debentures taxable interest income under the India - Mauritius income tax treaty (1982)
- Saudi Arabian company does not constitute a PE in India
- Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS
- Selected Slovene Tax Procedure Act's simplifications and theirs implementation
- Spontaner Austausch von Steuerrulings : Anforderungen von BEPS Action 5 an die Schweiz
- Staatsfondsen uit de Golfregio gehinderd in een snel veranderende fiscale wereld
- Staatssteun en tax rulings: wie ziet nog het bos door de bomen?
- Starbucks and Fiat Chrysler : is the European Commission defending national tax regimes?
- State Aid and (in)direct taxation : report on the 12th Frans Vanistendael Lectures
- State aid - Gibraltar's tax exemption on interest and royalties and its tax ruling practice
- State aid and (in)direct taxation : Report of the 12th prof. em. Fr. Vanistendael lectures in internatinal and European tax law
- State aid and tax rulings - an assessment of the selectivity criterion of article 107(1) of the TFEU in relation to recent Commission transfer pricing decisions
- State aid and tax rulings - the Commission's approach to virtual payments : equal treatment of multinationals?
- State aid and tax rulings : an appropriate way to tackle aggressive tax planning?
- State aid law and business taxation
- State aid prohibition : the new GAAR in town
- State aid special report - part 2 : legitimate expectations
- Steuerrechtliche Auskünfte und Zusagen : ein Rechtsvergleich zwischen den Auskunftssystemen Deutschlands, der Niederlande und des Vereinigten Königreichs de lege lata und de lege ferenda
- Substance in international taxation - Canada
- Substanzlose Niederlande? Neue Regeln für unilaterale Advance Tax und Pricing Agreements : die neue niederländische Ruling-Praxis
- Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
- Sweden : trusts and foreign foundations in Swedish tax law
- Tax court endorses Pepsi's tax planning
- Tax dispute resolution in India
- Tax harmonisation through the prohibition of State Aid? Keynote speech, EStALI Conference 22-23 September 2022, Brussels
- Tax litigation
- Tax rulings : in line with OECD Transfer Pricing Guidelines, but contrary to EU State aid rules?
- Tax rulings : intercambio de información y ayudas de Estado en el contexto post-BEPS
- Tax rulings and State aid qualification : should reality matter?
- Tax rulings and advance pricing agreements in Italy
- Tax rulings and state aid investigations : the Apple case
- Tax rulings and state aid law
- Tax rulings in Poland
- Tax rulings in Poland following recent amendments
- Tax rulings in evolutie : staatssteun en transparantie
- Tax survey
- Tax transparency and disclosure in Korea
- Tax-optimising your supply chain : the franchise model (part 3)
- Taxation in a global digital economy
- Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty
- Taxpayer-favorable PE ruling in Canada : the CRA declines to 'lift the corporate veil'
- The Advocate General’s Opinions in the Fiat State aid case : underestimating the arm’s length principle
- The Apple ruling or the destruction of the ring to bind them all
- The Apple state aid case : who has a dog in the fight?
- The Belgian patent income deduction
- The Dutch take on antiabuse rules and conduit companies in the context of the CJEU Danish cases
- The EU Commission's finding that Irish tax rulings in relation to Apple amounted to illegal state aid ; reflections on this and the legislative underpinning of Common Reporting Standard
- The Engie Case : fiscal state aid and mismatches in one member State
- The European Commission's state aid case : a threat to standard European structures for U.S. multinationals?
- The European Commission's state aid clampdown : the end of "selective" tax rulings?
- The FIAT case and the hidden consequences
- The General Court's judgment in Engie : the non-application of a national GAAR confers State Aid
- The Huhtamäki State aid investigation : no selective advantage in sight
- The Italian statute of taxpayers' rights: state of the art 20 years after its enactment
- The Netherlands Court of Audit : an audit on tax avoidance
- The Proposed Unshell Directive : the Luxembourg and Netherlands approach
- The Swedish Supreme Administrative Court : adjudicating in tax matters
- The Swiss tax ruling procedure : conceptual background and concrete application [part 1]
- The Swiss tax ruling procedure : interplay with exchange of information requests [part 2]
- The economics behind EU tax investigations : the way forward
- The economics behind EU tax probes : what it means for you
- The enlarged scope of Dutch substance requirements
- The excess profit exemption system is not an aid scheme: not the ruling expected, but not the end of the story : annotation on the judgment of the General Court (Seventh Chamber, Extended Composition) of 14 February 2019 in joined cases T-131/16 Belgium v Commission and T-263/16 Magnetrol v Commission
- The impact of EU state aid measures on national (Belgian) tax rulings
- The implementation of the controlled foreign company rules in the EU anti-tax avoidance directive in Finland, Luxembourg and the Netherlands : the effects on the holding company structures of Finnish groups
- The new Italian CFC rules : EU holding companies challenge the 'artificial arrangement' assessment
- The new Luxembourg tax ruling procedure
- The new international tax ruling procedure
- The perfect storm! Full disclosure of all topics to all stakeholders in real time
- The principle of mobilia sequuntur personam and the situs of intangible property : the brew of Foster's High Court case
- The rise of an (autonomous) arm's length principle in EU State aid rules?
- The tax State aid investigations, and the role of economic and financial analysis
- The tax subsidy war
- The week of the 10 May 2021 : a week of State aid, transfer pricing and tax rulings
- The year in review : Malaysia
- The year in review : Malaysia
- The year in review : Netherlands
- To be or not to be - Sweden's participation exemption and qualifying business entities
- Treaties benefits denied for capital gains where shareholder not "real" owner of shares
- Treaty benefits allowed for capital gains where shareholder not merely a name lender
- Turning tax policy into reality - global tax transparency goes live
- U.S. Tax Court hangs Whirlpool out to dry in branch income dispute
- US tax reform : possible impact on the Netherlands
- Uitwisseling van tax rulings
- Understanding Apple's global tax strategy in Ireland
- Veröffentlichungspraxis bei verbindlichen Auskünften (Advance Tax Rulings) : Darstellung ausgewählter EU-Mitgliedstaaten
- Vestager, today and tomorrow : the EU's main woman on her State aid fight and future
- Voorafgaande beslissingen in fiscale zaken : update 2008
- When is a "nothing" something? Canada's approach to hybrid entities under the Canada-U.S. treaty
- Why F1 drivers, tennis players and golfers have a great deal in common in Switzerland : part two
- Wie werden verbindliche Auskünfte der Steuerverwaltung (Advance Tax Rulings) in anderen Staaten veröffentlicht? = Form of public disclosure of advance tax rulings in other countries
- Will the EU's state aid regime survive BEPS?
- Zum Beihilfecharakter von Tax Rulings : Beihilfeuntersuchung bei Abweichung von der "Norm" der internationalen Steuerplanung?
- Zweedse grootmoeder onder vuur? Een beoordeling van de Nederlandse informeel kapitaalpraktijk in het licht van de staatssteunbeschikking inzake de Belgische excessieve winstvrijstellingsregeling
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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/_HqjPaMFw_g/" 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/_HqjPaMFw_g/">advance tax ruling</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/_HqjPaMFw_g/" 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/_HqjPaMFw_g/">advance tax ruling</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>
