BEPS
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The concept BEPS represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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BEPS
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The concept BEPS represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- "Special measures" and the arm's-length principle
- "Substance" in international tax - more important than ever
- (Non-)recognition of transactions between associated enterprises : on behaving in a commercially rational manner, decision-making traps and BEPS
- 10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
- 2014 Autumn Statement contains BEPS measures
- 2016 look-ahead : BEPS implementation to dominate international tax landscape in 2016
- 2022 WU Global Transfer Pricing Conference : “Transfer Pricing Developments around the World”
- A BEPS diagnostic - considerations for multinationals as the project continues
- A BEPS multilateral instrument - practical solution or elusive pipe dream?
- A Brazilian view on base erosion and profit shifting : an alternative path
- A comparative analysis of certain aspects of the application of hallmark C1
- A different take on transfer pricing in Asia
- A general income inclusion rule as a tool for improving the international tax regime : challenges arising from EU primary law
- A global analysis of tax treaty disputes
- A lesson from BEPS : minimize transfer-pricing-related tax risks
- A multilateral instrument for updating the tax treaty network
- A multilateral tax treaty : designing an instrument to modernise international tax law
- A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing
- A new world order : global information exchange and the offshore disclosure initiative
- A post-BEPS primer for CFOs : is the in-house transfer pricing team in control?
- A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
- A practitioner's concerns about the OECD's approach to hard-to-value intangibles
- A proposal for business tax reform in Sweden
- A review of comments on the tax challenges of the digital economy
- A rose by any other name ...? The OECD's proposed revised definition of intangibles
- A side effect of BEPS-driven changes : hiring, coordinating additional transfer pricing staff
- A small fish in a big pond : the international tax options of Belgium
- A tale of two continents : it was the BEPS of times..
- A tale of two technologies : transfer pricing of intangibles in the digital economy
- A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
- AMP expenditure, location savings and guarantee fee aspects of transfer pricing
- APA in China : the end of cheap, the growth of affluence
- Abzugsverbote für Zinsen und Lizensgebühren im Licht des Unionsrechts
- Action 11: measuring and monitoring BEPS
- Action 14 of the BEPS Project : taking the pulse of tax certainty and determining the effectiveness of the peer review process five years on
- Action 15: developing a multilateral instrument to modify bilateral tax treaties
- Action 1: addressing the tax challenges of the digital economy
- Action 2: neutralising the effect of hybrid mismatch arrangements
- Action 3: designing effective controlled foreign company rules
- Action 4: limiting base erosion involving interest deductions and other financial payments
- Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
- Action 7: preventing the artificial avoidance of permanent establishment status
- Action Plan on base erosion and profit shifting
- Addressing BEPS : lessons from the U.S. states
- Addressing base erosion and profit shifting
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Advance pricing agreements - looking for transfer pricing certainty in uncertain times
- Advance pricing agreements in China
- Advanced introduction to international tax law
- Advanced introduction to international tax law
- Aktuelle BEPS-konforme VwGH-Judikatur zu hybriden Personengesellschaften = Recent ruling of the Supreme Administrative Court on hybrid partnerships in line with the BEPS approach
- Aktuelle Entwicklungen der Betriebsstättenbesteuerung : Betriebsstätten stehen im Fokus nationaler und internationaler Gesetzgebungsinitiativen
- Aligning China R&D arrangements and transfer pricing in a post BEPS world
- All or nothing? The Obama budget proposals and BEPS
- An analysis of the OECD's discussion draft on profit splits
- An approach to BEPS risk assessment : applying data analytics techniques to country-by-country reporting data
- An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
- An overly ambitious approach to hybrids by the OECD
- An unfinished patchwork : an assessment of the current international tax dispute resolution system from a developing country perspective
- Analysis of Turkey’s controlled foreign company regime
- Analysis of a formulary system for dividing income, part II : examining current formulary and arm's-length approaches
- Analysis of a formulary system, part IV : choosing a tax base
- Analysis of the case law on the scope of article 17 of the OECD Model : issues resolved and yet to be resolved
- Annual review : United States
- Another front in the brewing CbC public disclosure battle
- Anti profit-shifting rules and foreign direct investment
- Anti-BEPS measures
- Anti-BEPS measures promulgated or proposed by the United States
- Anti-BEPS-Richtlinie : Konzernsteuerrecht im Umbruch?
- Anti-avoidance measures of general nature and scope - GAAR and other rules
- Apple : why the EU needs a common corporate income tax
- Are BEPS, FATCA, and EU compliance efforts moving in the same direction?
- Are the BEPS proposals compatible with EU law? Part 4
- Are the Danish CFC rules in conflict with the freedom of establishment? An analysis of the Danish CFC regime for companies in light of ECJ case law
- Are the EU and U.S. headed for a tax war?
- Are the final BEPS reports on Actions 8-10 effective now?
- Are we heading towards a corporate tax system fit for the 21st century?
- Are we there yet?
- Areas of TP scrutiny in a pre- and post-BEPS world
- Argentina's transfer pricing commodity rule : 10 years of experience with the 'sixth method'
- Arm's length : beyond the Guidelines of the OECD
- As the world moves toward transparency in tax matters, will the U.S. be left behind?
- Asian trends on Pillars One and Two : who is jumping on board and who may be jumping ship
- Asian voices : BEPS and beyond
- Assessing BEPS : origins, standards, and responses
- Assessing the tax challenges of the digital economy : an eye-opening case study
- Attracting new business in Italy
- Aushöhlung der Bemessungsgrundlage und Gewinnverlagerung durch schweizerische Konzerne mittels Offshore-Finanzierungsstrukturen (1. Teil)
- Aushöhlung der Bemessungsgrundlage und Gewinnverlagerung durch schweizerische Konzerne mittels Offshore-Finanzierungsstrukturen (2. Teil)
- Auslandsinvestition Myanmar : Steuerchancen und Gründungsanforderungen - ein Überblick
- Australia's commitments to the OECD BEPS programme
- Australia's latest tax integrity measures
- Australia's new tax treaty with Germany contains BEPS measures
- Australia's return to the international tax reform stage
- Australia's strategic direction : an international focus
- Auswirkungen des BEPS-Berichts auf die Ausgestaltung des OECD-MA und deren mögliche Folgen für die österreichische Abkommenspraxis
- BEPS - Base Erosion und Profit Shifting
- BEPS - was kommt jetzt auf uns zu? = BEPS - what is now ahead of us?
- BEPS : a spent force or radical change?
- BEPS : current reality and planning in anticipation
- BEPS : everything asset managers need to know
- BEPS : how to respond to the transfer pricing actions?
- BEPS : improving data, economic analysis and measurement
- BEPS : is international tax planning over?
- BEPS : is the OECD now at the gates of global formulary apportionment?
- BEPS : the European response so far
- BEPS : the smaller economy perspective
- BEPS Monitoring Group comments on OECD country-by-country reporting discussion draft
- BEPS Monitoring Group critiques OECD report on transfer pricing in developing countries
- BEPS actions and reactions : the 'third law of motion' in intercompany financing?
- BEPS and CbCR : a retrapolation five years on
- BEPS and global digital taxation
- BEPS and increased tax transparency elevate tax to corporate social responsibility status in South Africa
- BEPS and indirect tax : an (un)expected interaction
- BEPS and tax compliance in Ghana
- BEPS and the U.K.'s Finance (No. 2) Bill
- BEPS and the digital economy : why is it so taxing to tax?
- BEPS and the diverted profits tax
- BEPS and the sovereignty of nations
- BEPS and transfer pricing : what do we do now?
- BEPS appraisal : interview with Philip Baker QC
- BEPS case study
- BEPS case study : treaty abuse
- BEPS dwingt "octrooiboxen" tot aanpassing
- BEPS erreicht die EU : das Anti Tax Avoidance Package der EU-Kommission
- BEPS from a customs perspective
- BEPS guidance on permanent establishments and transfer pricing : breaking down the walls
- BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation
- BEPS impact on EU law : hybrid payments and abusive tax behaviour
- BEPS implementation : the role of a multilateral instrument
- BEPS implementation in China : review and outlook
- BEPS in Australia
- BEPS initiative in Colombia : transfer pricing for the modern world
- BEPS is broader than tax : practical business implications of BEPS
- BEPS is here. Now what?
- BEPS is making everthing transparent
- BEPS knocking on Brazil's door
- BEPS on hybrids : a Canadian perspective
- BEPS scepticism still rife despite OECD's attempts at reassurance
- BEPS targets commonly used Canada-U.S. hybrid structures
- BEPS und Intangibles oder die Grenzen des Fremdvergleichsgrundsatzes
- BEPS und das staatliche Interesse
- BEPS update : OECD Multilateral Instrument
- BEPS, ATAP, and the new tax dialogue : ¿a Transatlantic competition?
- BEPS, EU state aid investigations and LuxLeaks : and what about Luxembourg?
- BEPS, State aid investigations, and U.S. MNE restructurings
- BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
- BEPS, hybrid entities and financing
- BEPS, treaty shopping and the Canadian response
- BEPS-driven implications for M&A transactions
- BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 1
- Back to the future? Medtronic and the future of transfer pricing
- Base Erosion and Profit Shifting (BEPS) : Abriss und mögliche Auswirkungen auf die schweizerische Steuerrechtspraxis
- Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
- Base Erosion and Profit Shifting : an Indian perspective
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 1)
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 2) : Herausforderungen der digitalisierten Wirtschaft
- Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 3) : hybride Gestaltungen
- Base Erosion and Profit Shifting : immaterielle Vermögenswerte und die OECD - Zusammenfassung des Arbeitsstands des Kapitels VI und erste Analyse aus deutscher Sicht
- Base Erosion and Profit Shifting Report and Action Plan - overview and relevance in Indian context
- Base Erosion und Profit Shifting : eine empirische Untersuchung der Gewinnverlagerung deutscher multinationaler Konzerne
- Base erosion and profit shifting
- Base erosion and profit shifting - debt : equity
- Base erosion and profit shifting : a blueprint for Africa's response
- Base erosion and profit shifting : a roadmap for reform
- Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
- Base erosion and profit shifting : a way forward
- Base erosion and profit shifting : reliability and the future of transfer pricing methods
- Base erosion and profit shifting and business restructurings
- Base erosion and profit shifting and developing country tax administrations
- Base erosion and profit shifting and interest expenditure
- Base erosion and profit shifting impact on transfer pricing - relevance of current actions on India
- Base erosion, profit shifting and developing countries
- Base erosion, profit shifting and developing countries
- Belgium [Recent developments in transfer pricing regime]
- Besteuerung der digitalen Wirtschaft : Die beiden Blueprints als Grundlage für die angestrebte finale Einigung
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Besteuerung von Dienstleistungen im UN-Musterabkommen : Update des DBA-Musters für Schwellen- und Entwicklungsländer setzt neben BEPS eigenen Schwerpunkt
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Bilateral income tax treaty between Brazil and South Africa
- Bittersweet (tax) symphony
- Blickpunkt International
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunt BEPS
- Booth and Schwarz : residence, domicile and UK taxation
- Brand management centres in the age of BEPS [3]
- Brave new world : BEPS poses immediate challenges for oil and gas companies
- Brazil says "Yes" to the OECD : will the OECD now say "Yes" to Brazil?
- Brexit : what would it really mean for tax?
- Bridging the divide : tax risk and controversy
- Bringing international tax policy into the 21st century
- Bulletin 16 : China makes a pre-emptive strike against BEPS
- CFE Forum 2014 : policies for a sustainable tax future
- CFE Forum 2015 : tax governance and tax risk management in a post-BEPS world
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CIATData
- Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
- Cahiers de droit fiscal international : general reports, EU report, OECD report and summary & conclusions of all branch reports : London 2019
- Cahiers de droit fiscal international : general reports, EU reports and reporters' biographies : Rio de Janeiro 2017
- Can BEPS provide a cure to the Kimberley Process blues?
- Can cooperative compliance help developing countries address the challenges of the OECD/G20 base erosion and profit shifting initiative?
- Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
- Canada [Recent developments in transfer pricing regime]
- Canada and BEPS : a progress report
- Canada takes first BEPS steps
- Canada's TPM-15 and TPM-16 : throwing sand in the BEPS gears
- Canada's approach to implementing OECD documentation rules
- Canada's limited approach to the OECD's multilateral instrument
- Canadian budget 2016 : an overview
- Canadian budget tackles base erosion, deficit reduction
- Capacity building and resources for tax administrations in Latin America
- Capturing the digital value : the EU steps forward a digital tax
- CbCR examined : is this a TEST (transparent effort to shift taxes)?
- Centralized and decentralized business models in a post-base erosion and profit shifting world
- Challenges in domestic & international taxation : emerging Indian experience
- Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
- Changing the relationship between tax administrations and taxpayers
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China : riding the BEPS wave to a greater share of global profits
- China and BEPS : from norm-taker to norm-shaker
- China and Hong Kong [Recent developments in transfer pricing regime]
- China explains tax position on the MLI
- China master tax guide
- China positioning tax system to attract investment
- China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
- China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law
- China's first official position on BEPS released by Jiangsu Tax Bureau
- China's general antiavoidance rule and its commitment to the exchange of information
- China's new transfer pricing platform and the challenge for U.S. multinationals
- China's new value contribution allocation method : not the end of the arm's-length principle
- China's rapid response to first batch of OECD BEPS deliverables
- Chinese tax officials auditing U.S. multinationals in 2018
- Chinese transfer pricing : strict new rules reflect BEPS concerns
- Cloud computing : permanent establishment and its implications for international taxation
- Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries
- Collecting unpaid tax offshore : Caribbean tax havens and foreign direct investment in China
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Combating tax fraud and evasion : Commission contribution to the European Council of 22 May 2013
- Comments on professor David Rosenbloom's lecture "o brave new world : the looming rethink of international taxation in the United States"
- Comments on professor Schoueri's lecture "Arm's length : beyond the guidelines of the OECD"
- Commission initiative to improve dispute settlement mechanisms within the European Union : the EU Arbitration Convention
- Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses
- Common reporting standard : an unprecedented time for improving tax transparency in Hong Kong
- Comparability - moving to the top of the EU's transfer pricing agenda
- Comparing CFC rules around the world
- Compliance challenges of the BEPS Two-Pillar solution
- Conclusion of the BEPS multilateral instrument and distribution of competences between the EU and its member states
- Consistency is key - managing global tax controversy risk
- Consistency requirements on inbound taxpayers in applying host country treaty provisions
- Controlled foreign company legislation, corporate residence and anti-hybrid arrangement rules
- Controversial issues in international tax law : BEPS, tax treaties and unilateral tax measures
- Convenio multilateral BEPS : inminente vigencia : Convención Multilateral para implementar medidas para evitar la erosión de la base imponible y el traslado de beneficios en los Tratados bilaterales en materia tributaria
- Convenios de doble imposición : el impacto BEPS análisis y evolución de la red española de tratados fiscales
- Cooperative compliance : a new approach to managing taxpayer relations
- Coordinating the action of regional and global players during the shift from bilateralism to multilateralism in international tax law
- Coping with the increasingly stringent global anti-tax avoidance environment : the case of MNCs in China
- Corporate 'tax' governance : a necessary addition to best practices for businesses?
- Corporate tax : the impact of BEPS and beyond
- Corporate tax measures in Canada's 2016 budget
- Corporate tax reform III in light of BEPS
- Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017
- Cost plus markups for low-value-adding intercompany services
- Could taxing rights based on activities become the new norm?
- Countering BEPS : preventing abusive commissionnaire arrangements
- Countering BEPS through transfer pricing documentation
- Countering harmful tax practices : the feasibility of compulsory and spontaneous exchange of information on tax rulings
- Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
- Country by country, step by step : implementation considerations for country-by-country reporting by U.S. multinationals
- Country-by-country reporting
- Country-by-country reporting : all smoke and mirrors or the BEPS project's first success?
- Country-by-country reporting : filing obligations and first implementation
- Country-by-country reporting : potential audit and legislative risks for MNEs
- Country-by-country reporting : the Irish perspective
- Country-by-country reporting in the U.S. and EU : divergence of approach and blurred consensus
- Country-by-country reporting: the primary concerns raised by a dynamic approach
- Critical review of the ATAD implementation : the implementation of the ATAD by Austria
- Cross-border taxation of permanent establishments : an international comparison
- Cross-country evidence on the preliminary effects of patent box regimes on patent activity and ownership
- Cumplimiento tributario cooperativo y buena gobernanza fiscal en la era BEPS
- Current and emerging trends for non-bank finance : how Ireland can help
- Current challenges for EU controlled foreign company rules
- Current state of transfer pricing rules in Central America and Dominican Republic
- Curso de direito tributário brasileiro
- Cóctel de medidas para el control de la manipulación abusiva de precios de transferencia, con enfoque en el contexto de países de bajos ingresos y en vías de desarrollo
- Das neue DBA-Japan - Erleichterung grenzüberschreitender Investitionen?
- Das sogenannte verantwortungsvolle Handeln im Steuerbereich - eine Momentaufnahme = So-called tax good governance - a snapshot
- De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel I)
- De EBITDA-regel binnen OESO- en EU-verband, een verstandige keus? (deel II)
- De Europese invulling van BEPS
- De Russische vaste inrichting : valkuil voor buitenlandse distributeurs?
- De Starbuckszaak en haar dilemma's : heerlijke koffie met een bittere nasmaak
- De internationalisering van het belastingrecht = The internationalization of tax law : bundel ter gelegenheid van het 25-jarig bestaan van de opleiding Fiscaal Recht aan de Universiteit Maastricht
- De la erosión de las bases imponibles al tax compliance
- De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
- Debt-financing in the Netherlands : recent developments regarding the Dutch anti-base erosion rules and the consequences for non-Dutch multinationals
- Deduction curbs may be most feasible fix for U.S. base erosion
- Deduction of intra-group charges in Argentina
- Delving into BEPS actions 8-10 : insights on comparability
- Der Entwurf des AHRL-ÄndUmsG
- Der Geltungsbereich des Pillar One - Scope
- Der Kampf gegen "BEPS" am Beispiel der Verlagerung von unkörperlichen Wirtschaftsgütern
- Der Referentenentwurf des BMF zur Bekämpfung von BEPS : Umsetzung der Änderung der EU-Amtshilferichtlinie und Massnahmen gegen Gewinnverlagerungen
- Der Steuerstandort Schweiz 2013 : Entwicklungen im letzten Jahr und ihre Auswirkungen
- Der Vorschlag der EU-Kommission einer Anti-BEPS-Richtlinie - ein erster Überblick
- Der sachliche Anwendungsbereich von DBA in einer Welt nach BEPS : Art. 2 OECD-MA (Unter das Abkommen fallende Steuern) und die Einführung neuer Steuern
- Design choices for unilateral and multilateral foreign minimum taxes
- Designing a general anti-avoidance rule for the East-African Community - a comparative analysis
- Designing a hybrid transfer pricing method
- Developing countries rethinking tax treaties
- Developing country taxation, part II: The limitations of corporate income taxation
- Developing country taxation, part V: designing a hybrid transfer pricing method
- Developing country taxation, part VI: the importance of measuring the effects of transfer pricing reform
- Developing country taxation, part VII: don't lose focus on domestic revenue sources
- Devolving taxes
- Die "Vertreterbetriebsstätte" - das unbekannte Wesen = The widely unknown nature of the "dependent agent permanent establishment"
- Die Anwendung des Multilateralen Instruments (MLI)
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die Ergebnisabgrenzung bei verbundenen Unternehmen und Betriebsstätten post BEPS
- Die Kommerzialisierungslizenz in Brasilien : eine Brücke zwischen brasilianischen Verrechnungspreisregularien und OECD-Verrechnungspreismodell
- Die Nichtanwendungsgesetze des RefE eines "Anti-BEPS-Umsetzungsgesetzes"
- Die Umsetzing der CFC-Regelungen der Anti-BEPS-Richtlinië in Österreich - Teil 1
- Die Umsetzung der CFC-Regelungen der Anti-BEPS-Richtlinie in Österreich - Teil 2
- Die Umsetzung des BEPS-Projektes der OECD in einem Doppelbesteuerungsabkommen : das neue DBA zwischen Deutschland und Australien im Überblick
- Die Umsetzung von BEPS in das deutsche Recht : erste Anmerkungen zu den Verrechnungspreisaspekten im Entwurf des BEPS-Umsetzungsgesetzes
- Die neuen Regelungen zu hybriden Gestaltungen im Überblick = An overview of the new provisions on hybrid mismatches
- Digital business and corporate income taxation : what's value creation got to do with it?
- Digital taxation : a holistic view
- Digitalisierung und Betriebstättenkonzept
- Direito tributário internacional : homenagem ao professor Alberto Xavier
- Diritto tributario internazionale
- Disclosure of intercompany agreements under BEPS
- Disclosure, secrecy and the Panama Papers
- Dispute anticipation, audit management and resolution : navigating the options
- Dispute resolution in the EU : the EU Arbitration Convention and the Dispute Resolution Directive
- Dispute resolution procedures in international tax matters
- Dispute resolution under the 2017 Multilateral tax Convention : Belgian constitutional and EU law aspects
- Diverted profits tax : U.K., Australian, and New Zealand approaches
- Diving into the muddy waters of tax transparency : part one
- Do China's revisions to Circular 2 localize BEPS actions?
- Do advance pricing agreements still make sense?
- Do theories trump facts under the U.S. arm's-length standard? Is the BEPS pricing guidance on intangibles consistent with the U.S. law?
- Double non-taxation and the use of hybrid entities : an alternative approach in the new era of BEPS
- Draft legislation released for "anti-google" tax
- Draft revisions of the U.S. Model Income Tax Treaty : part 1
- Drawing upon an alternative model for the Brazilian transfer pricing experience : the OECD's arm's length standard, pre-fixed profit margins or a third way?
- Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance
- Dutch transfer pricing decree interprets BEPS changes
- E-commerce and tax - an Australian perspective
- EU CbCR - proposal of the European Commission regarding the disclosure of tax information of multinationals
- EU Code of Conduct - from reviewing individual tax regimes to developing horizontal policy : cracking the code in the BEPS era
- EU anti-tax avoidance package : impacts on financial institutions
- EU applies BEPS concepts finding State aid given to Amazon
- EU law and the building of global supranational tax law : EU BEPS and State aid
- EU state aid rules and their limits
- EU tax haven blacklist - is the European Union policing the whole world?
- EU update : the anti-tax avoidance package
- EU-BEPS : Aktionsplan für eine faire und effiziente Unternehmensbesteuerung in der EU
- Economic substance for holding companies in the post-BEPS world and after ECJ recent case-law: an analysis of developments in Europe
- Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
- Effect of the OECD BEPS initiative on Nigerian transfer pricing regulations
- Eine Analyse der ökonomischen Wirkungsabschätzung
- Eine Einordnung zu den Ergebnissen der Final Reports zu den "hard-to-value intangibles" (HTVI)
- Einkauf als Betriebsstätte ab 2017
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
- El impuesto digital
- El impuesto sobre sociedades en España y su engarce con el sistema de tributación internacional sobre los beneficios en el contexto de la globalización
- El multilateralismo frente a los problemas fiscales internacionales del siglo XXI
- El nuevo marco europeo de transparencia sobre esquemas transfronterizos sujetos a declaración por intermediarios fiscales y contribuyentes : las "EU tax disclosure rules" y sus implicaciones
- Eligibility for Mutual Agreement Procedure under tax treaties following application of the principal purpose test
- Elinkeinoverotus
- Elusione fiscale internazionale
- Energy
- Ensuring fair taxation : 20 years of the EU's Code of Conduct group
- Equalization levy : a new perspective of e-commerce taxation
- Erosion of U.S. tax base - possible solutions to corporate inversions
- Erste empirische Analysen von aggregierten Country-by-Country-Reports = Initial empirical analyses of aggregated country-by-country reports
- Erster Referentenentwurf zur BEPS-Umsetzung sowie zu zahlreichen Nichtanwendungsvorschriften : Kurzdarstellung des RefE vom 31.05.2016
- Essays in international taxation : a tribute to professor H. David Rosenbloom by his Brazilian ITP alumni
- Essays on international taxation : liber amicorum Nishith Desai
- Establishment and substance of intermediate and other holding companies from an EU law perspective
- Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior : 40 Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior
- Ethical dimensions of international tax planning
- Europe moves towards a more transparent tax regime
- European Commission's tax policy 2019 to2024 : what can we expect?
- European Union state aid and calls for transparency in a post-BEPS world : will rulings effectively be ruled out?
- European VAT in the digital era : a critical analysis and proposals for reform
- European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies