tiebreaker rule
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The concept tiebreaker rule represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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tiebreaker rule
Resource Information
The concept tiebreaker rule represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- tiebreaker rule
92 Items that share the Concept tiebreaker rule
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- 'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
- A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
- A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
- Access to treaty benefits
- Allchin v R : 2005 TCC 476
- Amor España
- Ansässigkeit natürlicher Personen im DBA Liechtenstein = Residence according to the tax treaty with Liechtenstein
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Beng Tan v Commissioner of Taxation : [2016] AATA 1062
- Black v R : 2014 TCC 12
- Change of individual's residence within EU : the 'tax residence' issue as a possible obstacle from an Italian perspective
- Citizenship and tax
- Conrad Black : resident here, resident there, resident everywhere?
- Corporate residence
- Corporate residence
- Council of State Case 1445/2016
- De MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB
- De PPT en zetelverplaatsingen
- De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag
- Derecho internacional y derecho tributario
- Determining residency in Bulgaria's income tax treaties
- Developments in China's treaty policy : where is the dragon heading?
- Developments in the analysis of the tie-breaker rules for individuals under article 4 (1) OECD
- Die Abkommensberechtigung nach dem DBA USA : Besonderheiten des deutsch-US-amerikanischen Abkommens gegenüber dem OECD-Musterabkommen
- Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
- Dual residency and tiebreaker rules
- Dual resident companies in international tax law
- Dual residents : interpreting the "tie-breaker" rules in a globalised world
- Dubbelboende vid beskattningen av fysiska personer
- Foreign affairs - a primer on international tax and estate planning (Part 1)
- Garcia v Canada : 2007 TCC 548
- Gli effetti di BEPS e delle ultime pronunce di legittimità sui rilievi in tema di esterovestizione
- Het begrip inwonerschap bij kleine beleggingsvennootschappen
- Het belastingverdrag met het Verenigd Koninkrijk 2008 : antimisbruik wint het van de rechtszekerheid
- Het fiscaal inwonerschap van vennootschappen in een gemondialiseerde economie : een analyse in de context van de Belgische inkomstenbelastingen en dubbelbelastingverdragen
- History and interpretation of the tiebreaker rule in Article 4(2) of the OECD Model Tax Convention
- Home sweet home : tax treaty interpretation and the problem with language under consideration of the permanent home tie-breaker
- Hybrid mismatch arrangements : a myth or a problem that still exists?
- IRS provides COVID-19 emergency relief to NRAs stranded in the United States
- Individual tax residence in India
- Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
- Inheritance, estate and gift tax treaties - Italy
- Korean supreme court clarifies tiebreaker rules in Japan-Korea tax treaty
- Landbouwbedrijf Backx BV v R : 2019 FCA 310
- Landbouwbedrijf Backx BV v R : 2021 TCC 2
- Lingle v. The Queen : how subjective is Canada's habitual abode test?
- McCabe v Revenue and Customs Commissioners : [2020] UKUT 266 (TCC)
- McCabe v Revenue and Customs Commissioners [2019] : UKFTT 317 (TC)
- Nederland en het Multilaterale Instrument : een stand van zaken
- New tax treaty between the Netherlands and the United Kingdom
- O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
- Oppenheimer v Revenue and Customs Commissioners : [2022] UKFTT 112 (TC)
- Overgangsregelingen in het internationale belastingrecht
- Pike v Commissioner of Taxation : [2019] FCA 2185
- Pike v Commissioner of Taxation : [2020] FCAFC 158
- Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft
- Post-BEPS tax treaties between Latin America and the Caribbean
- Preventing treaty abuse
- Re triangular conflicts of multiple residence of employee : I R 19/13
- Residence of individuals under tax treaties and EC law
- Resident either here or there
- Shades of gray : Conrad Black's international tax gambit
- Snowbirds flying blind : beware the US residence trap
- Sølvik v Staten v Skat Øst : HR-2008-00727-A
- Tax planning for immigration to Canada
- Tax residence of individuals in Italy : the availability of a permanent home
- Tax treaties and procedural law
- Tax treaty case law around the globe : 2015
- Tax treaty case law around the globe : 2020
- Tax treaty case law news
- Tax treaty residence of entities
- The 2008 OECD Model : an overview
- The Italian job
- The Mutual Agreement Procedure for dual resident companies and the importance of economic substance of business
- The United Kingdom-Netherlands tax treaty 2.0
- The definitions of dividends and interest contained in the OECD Model, actual tax treaties, and the German Model
- The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule
- The mutual agreement tiebreaker - OECD and Dutch perspectives
- The new tie-breaker-rule for companies according BEPS Action Point 6 : a (too) radical change?
- The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications
- The other (D)TT
- The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative
- The tax residence of companies
- The tie-breaker revisited : towards a formal criterion?
- The tie-breaker rule in inheritance tax treaties : the asymmetry of taxing rights by migrants
- Third state migration and corporate exit tax : fundamental lack of member states' legislation?
- Tiebreaker clauses - a Canadian update
- Trends in interpreting the personal scope of tax treaties
- Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties
- Uruguayan tax residence and the tax holiday : changes affecting individuals
- Yates v Revenue and Customs Commissioners : [2012] UKFTT 568 (TC)
- Yoon v R : 2005 TCC 366
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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/bP-KEWz92Sk/" 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/bP-KEWz92Sk/">tiebreaker rule</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/bP-KEWz92Sk/" 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/bP-KEWz92Sk/">tiebreaker rule</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>
