domestic tax law

Resource Information

The concept domestic tax law represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
A and another v Portuguese Treasury : Case no 068/09
A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
A blueprint for restructuring the OECD Model's distributive rules
A comparative analysis of the amended Netherlands tax loss relief rules
A fresh look at article 3(2) of the OECD Model
A obrigação de divulgação de planejamentos tributários agressivos no ordenamento Brasileiro : uma análise à luz do projeto BEPS da OECD/G20
A pan-European GAAR? Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases
A practical overview of the new Belgian securities accounts tax
A tax treaty perspective : special issues
Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
Abkommensrechtliche versus nationale Zuordnung von Beteiligungen - Besonderheiten bei ertragsteuerlicher Organschaft?
Access to justice in the Tax Court of Canada
Access to justice in the United States Tax Court
Adapting taxation for the digital economy in Singapore
Adjustment of the tax systems of the new accession states to the "Acquis Communautaire" in direct taxation
Advance pricing agreement : Indian experience
Algunas reflexiones sobre la armonización de la fiscalidad del capital en la Unión Europea
Amendment transfer pricing adjustment provision announcement 9 December 2021
An analysis of the past, current and future of the coherence of the tax system as justification
An argument for treating distributions by Austrian private foundations to foreign beneficiaries as dividends under tax treaties based on the OECD Model
Anmerkungen zum "Steueroasen-Abwehrgesetz"
Anti-avoidance principles under domestic and EU law
Application of tax treaties to companies subject to national group taxation regimes
Applying articles 9 and 24 of the OECD Model to thin capitalization rules
Applying domestic Subchapter C rules in international corporate transactions (policy and inperpretive issues)
Are we there yet? International implementation of hybrid mismatch rules
Argentine Supreme Court rules that source protection prevails over prices obtained in normal market practices between independent parties
Arm's length principle from a Swiss perspective : profit allocation to inbound and outbound permanent establishments
Arm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricing
Art et fiscalité : droit fiscal de l'art
Article 16 of the OECD Model Convention : history, scope and future
Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
Article 3(2) of the OECD and UN Models : an international view
Asimetrías e instrumentos financieros híbridos : la (in)compatibilidad del Artículo 15 bis 1 LIS con el derecho de la Unión Europea y los convenios para evitar la doble imposición = hybrid mismatches and hybrid financial instruments : the (in)compatibility of Article 15 bis 1 CITL with EU Law and tax treaties
Aspectos tributarios para inversionistas : perspectiva del inversionista extranjero y nacional
Auswirkungen dezentraler Home-Office Aktivitäten auf die Betriebsstättenbegründung, Gewinnzuordnung und Arbeitnehmerbesteuerung : Praxis in Deutschland, Österrecht und in der Schweiz
Auswirkungen von COVID-19 auf Bau- und Montageprojekte in den USA = Impacts of COVID-19 on construction and assembly projects in the U.S
Avoidance of double non-taxation and unilateral provisions in domestic law
Ayudas de Estado por el diferente trato fiscal entre clubes de fútbol y SAD. ¿Habrán de reintegrarse las ayudas negativas? : análisis de la STJUE de 4 de marzo de 2021, asunto C-362/19 P
Ayudas de estado y deporte : los regímenes fiscales preferentes en el mundo del fútbol a la luz del derecho europeo de la competencia = State aid and sport : preferential tax regimes in the football sector in the light of European competition law
BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie I : le pilier 1
BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie II : le pilier 2
BEPS Action 2 : trusts as hybrid entities
Banks v HMRC : human rights and relief for political donations
Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
Basis and scope of public interest justification of national tax measures infringing fundamental Treaty freedoms
Bedeutung und Einwirkung des europäischen Steuerrechts auf die nationale Rechtsordnung : Folgen für das Unternehmenssteuerrecht
Begrenzung der Rechtsfolgen von EuGH-Richtersprüchen durch den nationalen Gesetzgeber
Belasting van niet-inwoners : overzicht en analyse van het intern recht en impact van het verdragsrecht
Beneficial ownership in tax law and tax treaties
Berechtigung und Grenzen korrespondierender internationaler Besteuerung = Eligibility and limits of corresponding international taxation
Besteuerung von Künstlergesellschaften im Rahmen des Paragr. 50a EStG und nach dem OECD-Musterabkommen : ein Fallbeispiel mit praktischen Anwendungshinweisen
Betriebliche Altersvorsorge durch Pensionskassen : im nationalen und internationalen Steuerrecht
Big data and tax – domestic and international taxation of data driven business
Black v R : 2014 TCC 12
Blickpunt Deutschland
Brexit and the UK direct tax system - 18 months on
Building the EU tax sovereignty : lessons from federalism
Burton v Commissioner of Taxation : [2018] FCA 1857
Burton v Commissioner of Taxation : [2019] FCAFC 141
CFC legislation : domestic provisions, tax treaties and EC law
CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
Cahiers de droit fiscal international : general reports, EU report, OECD report and summary & conclusions of all branch reports : Berlin 2022
Cambio de criterio del TJUE respecto de la tasa por la utilización del dominio público local por parte de las empresas de telecomunicaciones
Can the Brazilian mutual agreement procedure legislation be effective domestically?
Case note : HMRC v Pendragon plc and others : the Supreme Court slays the Supreme Prince
Challenges in domestic & international taxation : emerging Indian experience
Changed HMRC interpretation of the residence articles in 16 double taxation agreements
Changes to hybrid mismatch rules
Chilean Tax Agency Circular No. 29 of 2022
China takes a big step towards international co-operation on tax administration
China's 2018 individual income tax reform : a global perspective
China-Europe tax treaties : selected tax treaties and international taxation
Chinese tax implications when a foreign company engages in an indirect share transfer of a Chinese company
Clarke's offshore tax planning
Cloud Computing im internationalen Steuerrecht : eine dogmatische und normative Analyse
Cláusulas antielusión y convenios para evitar la doble imposición : cuestiones no resueltas
Codice tributario
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05
Columbus Containers Services
Come in sections 590 and 806 TCA - your time is up!
Comentarios a la Ley del impuesto sobre la renta de no residentes
Comments on the Klaus Vogel lecture : problems arising under domestic tax law due to the introduction of the authorised OECD approach
Commissioner for the South African Revenue Service v Van Kets : case no 13446/2011
Community Acts and the internal public finance system
Companhia Vale do Rio Doce v National Treasury : Special Appeal No 1.325.709 - RJ (2012/0110520-7)
Compatibility of national tax measures with EU law : the role of the European Commission in tax litigation before the European Court of Justice
Conflicts of qualification in tax treaty law
Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
Cooperation with non-cooperative jurisdictions
Corporate tax changes
Country-by-country survey of global secondary adjustment rules
Courtroom issues from the taxpayer's perspective
Courts and tax treaties in civil law countries
Credit versus exemption under domestic tax law and treaties
Criticità nei rapporti tra l'art. 165 del Tuir e le disposizioni convenzionali per evitare le doppie imposizioni
Cross-border capital gains on Italian participations : interaction of domestic law and double tax treaties with EU principles
Cross-border direct tax issues of investment funds from the perspective of European law
Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund and Meuse-Rhine regions
Current tax treaty issues : 50th anniversary of the International Tax Group
DAC6 implementation in Italy in practice : a further complication of an already burdensome regime?
Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
Das Verhältnis von nationalen Treaty Overrides zu DBA-Vorschriften : Grundsätze zur Auflösung der Normenkollision
Das Verständigungsverfahren nach StADG
De l' "abus fiscal" : ou Quand des actes juridiques du contribuable sont inopposables au fisc pour l'établissement de l'impôt : essai de cadre théorique et critique de droit fiscal belge
De la independencia de los tribunales económico-administrativos : cuestionamiento por el Tribunal de Justicia de la Unión Europea y consecuencias = The independence of economic-administrative courts : discussion by the Court of Justice of the European Union and consequences
Debt-flavoured equity instruments in international tax law
Defining controlled foreign companies : changes ahead for Kazakhstan?
Definition and taxation of permanent establishment : the case of Nepal
Den utsträckta hemvistprincipen : reglerna om väsentlig anknytning
Der "Directors Article" im neuen DBA Deutschland/Niederlande - Zweifelsfragen und Lösungsansätze
Der Einfluss internationaler Entwicklungen auf das schweizerische Steuerrecht : eine Übersicht
Der automatische Austausch von Finanzkonteninformationen in Steuersachen : Eine einfachgesetzliche, verfassungsrechtliche und europarechtliche Untersuchung
Deutsches Aussensteuerrecht = German International Taxation
Developing a uniform understanding of income classification : everyone's business? - a review of business income and the criterion of asset management in tax treaty interpretation
Developments in Germany concerning the taxation of trusts
Devolución de retenciones por el impuesto sobre la renta de no residentes a instituciones de inversión colectiva extranjeras : análisis de la STS de 5 de diciembre de 2018, rec. núm. 129/2017
Die "Primary Response" nach dem EU Anti-Tax Avoidance Package im Kontext deutscher Reaktionen = The "Primary Response" according to the EU Anti-Tax Avoidance Package in the context of German reactions
Die Anwendung des Multilateralen Instruments (MLI)
Die Besteuerung von Berufssportlern im nationalen und internationalen Steuerrecht
Die Check-the-Box Regulations in den USA und steuerliche Implikationen in Deutschland : Steuerfallen der US-amerikanischen LLC
Die EU Anti-BEPS-Richtlinie : Überblick und künftige Anpassungsnotwendigkeiten im deutschen Recht
Die Einlagenrückgewähr durch ausländische Gesellschaften - Teil I : Rechtliche Rahmenbedingungen und Gestaltungsmöglichkeiten
Die Einwirkungen des Unionsrechts auf Doppelbesteuerungsabkommen
Die Entwicklung der Umsatzbesteuerung der öffentlichen Hand : von Paragr. 2 Abs. 3 UStG a.F. zu Paragr. 2b UStG
Die Erbschaft- und Schenkungsteuer im Schweizer Kanton Jura : besondere Regelungen bei Nutzung der Pauschalbesteuerung und für innovative Unternehmen
Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich
Die Missbrauchsklausel der Anti Tax Avoidance Directive - Handlungsbedarf für Österreich?
Die US-Steuerreform - Überblick über die wichtigsten Neuregelungen für Unternehmen
Die Umsetzung von EuGH-Entscheidungen in das deutsche Steuerrecht : das Beispiel der Betriebsstättenverluste
Die extraterritoriale Besteuerungsgewalt des Staates
Die isolierende Betrachtungsweise und ihr Anwendungsbereich
Die steuerliche Behandlung von Serverbetriebsstätten : Wertungen im Lichte der BEPS-Aktionspunkte 1 und 7
Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
Direct tax treatment of greenhouse gas emission allowances within the European Union
Direct taxes and the GATS : substantive and procedural defences for non-compliant income tax measures
Direito tributário : uma homenagem aos 50 anos do CTN
Diskussion zu den Vorträgen von Professor Stein und Dr. Forsthoff
Distinctions between Chinese rules on hybrid instruments and the OECD approach under the BEPS initiative
Do Italian and international tax rules require a literal application of the value test under Article 9(4) of the MLI? Possible remedies to the disproportionate tax treatment of capital-intensive inbound investments
Do tax treaties override domestic law in Africa?
Does Switzerland really need a tonnage tax?
Does the Singapore-Malaysia tax treaty modify Singapore's domestic tax treatment of income derived by an individual resident in Malaysia from sale of real property in Singapore?
Does working from home constitute a PE under German law?
Doing battle with the EU over infringements
Doppelbesteuerungsabkommen : Kommentar
Doppelbesteuerungsabkommen und Grundrechtsschutz
Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht : Insbesondere im Verhältnis Deutschland-USA
Doppelt tätige Geschäftsführer in Mutter- und Tochtergesellschaft : Darstellung am Beispiel Deutschland-Schweiz
Double (non-)taxation and EU law
Double taxation conventions
Double taxation of French dividends - discrimination from the French point of view
Dringender gesetzlicher Handlungsbedarf im internationalen Steuerrecht = Urgent need for legal action in international tax law
Droit fiscal 2022/2023
Droit fiscal de l'entreprise
Dubbelboende vid beskattningen av fysiska personer
E, Veronsaajien Oikeudenvalvontayksikkö C-480/19 : a remarkable case
E-commerce and EU VAT : theory and practice
ECJ - recent developments in direct taxation 2012
ECJ case law on cross-border dividend taxation - recent developments
EU Companies with third state dual residency and the freedom of establishment : unlawful restriction by secondary legislation and corresponding national tax law
EU blacklist : implementation under Luxembourg domestic law
EU citizenship and direct taxation
EU freedoms and taxation : 2004 EATLP Congress, Paris
EU tax law : direct taxation [2013]
EU tax law : direct taxation [2014]
EU tax law : direct taxation [2015]
EU tax law : direct taxation [2016]
EU tax law : direct taxation [2017]
EU tax law : direct taxation [2018]
EU tax law : direct taxation [2019]
EU tax law : direct taxation [2020]
EU tax law : direct taxation [2021]
EU tax law : direct taxation [2022]
Einwirkung abkommensrechtlicher Begriffsbestimmungen auf das innerstaatliche Steuerrecht : BFH, Urteil vom 20. 7. 2016 - I R 50/15
El análisis de comparabilidad post-BEPS en precios de transferencia : una visión sobre las operaciones vinculadas con activos intangibles
El deber de información
El delito fiscal en las personas jurídicas
El derecho a la deducción del IVA : criterios establecidos en la jurisprudencia del Tribunal de Justicia Comunitario, y su reflejo en nuestro derecho interno
El derecho europeo como límite al alcance de la responsabilidad tributaria por contratación
El final de la discriminación de los ciudadanos extracomunitarios en el Impuesto sobre Sucesiones en España = The end of discrimination towards foreign community citizens in Inquiry Tax in Spain
El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
El principio de no confiscatoriedad y su incidencia en el impuesto sobre el incremento de valor de los terrenos de naturalez urbana en la Unión Europea
El problema de las tasas locales demaniales a la telefonía móvil desde el análisis jurídico-comunitario
El régimen especial del grupo de entidades en el IVA : una visión teórico-práctica
El régimen general de los impuestos especiales
Electronic marketplaces may be held liable for German VAT - new rules entered into effect on 1 January 2019
Entlastung von der Verrechnungssteuer nach StADG : neue Verfahrensbestimmungen für die Rückerstattung im internationalen Verhältnis
Environmental taxation and the law
Essays on tax treaties : a tribute to David A. Ward
Exchange of information : the challenges ahead
Exchange of information : the challenges ahead - Bermuda : International Academy of Estate and Trust Law Tokyo May 2019
Exchange of shares : a tax avoidance practice in Community law and domestic law
Execução fiscal : análise crítica
Exemption method and credit method : the application of article 23 of the OECD Model
Exit taxation and restructuring operations : a comparison of EU and Italian tax law
Extract of important conclusions of the Kúria (Supreme Court of Hungary) regarding taxpayers' rights in judicial review procedures for the years 2017 to 2021
Federal Union (National Treasury) v Copesul - CIA / Petroquímica do Sul : No 2002.71.00.006530-5/RS
Festschrift für Jürgen Lüdicke
Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons
Fiscalità delle imprese ed aiuti di Stato : parte I: i fondamenti della nozione di aiuto fiscale
Fiscalité internationale du patrimoine
Fiscalité provinciale en RD Congo : regard sur les mécanismes de mise en oeuvre et de performance de la décentralisation fiscale
Fisher and others v Revenue and Customs Commissioners : [2014] UKFTT 804 (TC)
For the good of the game? A comparison of the taxation of sportspersons and sports organizations outside of and during major sporting events
Foreign beneficiaries beware of discretionary trusts following Greensill
Foreign tax credit : is a carry-forward obligatory?
Foreign trust recognition by Latin American countries - revisited
Formalistic approach to the application of thin capitalization rules to interest flowing between Russian companies of an international group abolished
Fowler v HMRC : an outside view
Fowler v HMRC : divers yet again
Fowler v. HMRC and the murky waters of treaty interpretation
French tax audits and criminal tax cases
From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive
Frontier workers’ tax and social security status in Europe : optimizing the legal status in a changing landscape
Förhållandet mellan intern skattelagstiftning och skatteavtal - särskilt om företräde för interna skatteregler
Gedenkschrift Herbert Kofler : Herausforderungen im Unternehmenssteuerrecht und in der Rechnungslegung
General State Administration v Stage Enterteinment SL : STS 8946/2012, recurso no 1139/2010
General anti-avoidance rules : the final tax frontier? Indian and international perspectives
General report on the fundamental freedoms and national sovereignty in the European Union
Geplante Änderungen des OECD-Kommentars zu Art. 9 OECD-MA - Abgrenzung von Gewinnzuordnung und Einkünfteermittlung
German court rules on disallowance of intercompany charges without a formal agreement
Germany's anti-treaty-shopping rule under ECJ presure
GloBE and the supranational 'nudges' affecting domestic tax policy
Global executives as permanent representatives in Germany : tax risks for foreign businesses
Global trends and constraints on tax policy in the least developed countries
Governança tributária global : limitações externas ao poder de tributar (e de não tributar) na pós-modernidade
Greek Council of State decision on the relationship between tax treaties and domestic legislation (Case 1445/2016)
Grenzüberschreitend tätige Arbeitnehmer in Zeiten der COVID-19 Pandemie - Implikationen und Lösungsansätze
Grenzüberschreitende Besteuerung von Influencern am Beispiel Dubai : Ertragsteuerliche Implikationen im Wegzugs- und Inboundfall
Grenzüberschreitende Überführung immaterieller Werte
Group approach and separate entity approach in domestic and international tax law
Group taxation under domestic law : common law versus civil law countries
Grupo de entidades a efectos del IVA y combinación de negocios
Guide to global real estate investment trusts
HMRC v Aimia Coalition Loyalty UK Ltd (UKSC) : a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference
Handbook on the Spanish tax system : individual taxation of income and wealth, and the taxation of consumption
Het belastingbegrip en de eliminatie van internationale dubbele belasting of dubbele niet-belasting - Belgisch rapport n.a.v. het 70ste IFA-congres te Madrid, Spanje (25-30 september 2016) : (The notion of tax and the elimination of international double taxation or double non-taxation)
Het fiscaal inwonerschap van vennootschappen in een gemondialiseerde economie : een analyse in de context van de Belgische inkomstenbelastingen en dubbelbelastingverdragen
Hinzurechnungsbesteuerung bei Direktinvestitionen in Drittstaatenfällen grundsätzlich durch die Kapitalverkehrsfreiheit gesperrt
How does Luxembourg's new permanent establishment provision affect tax treaties?
How the MLI will change capital gains taxation in Canada
How to protect the taxpayer against abuse in the use of exchange of information by the French tax authorities?
Huijbrechts: Belgian inheritance tax rules successfully challenged before the CJEU
Hybrid financial instruments in international tax law
Hybride Gesellschaften und Paragr. 10a KStG : ungeklärte Fragen und Aspekte = Hybrid entities and CFC taxation under domestic law and ATAD : unsolved questions
I tributi nell'economia italiana
IVA di gruppo all'italiana
Il diritto tributario Europeo
Il regime fiscale delle royalties tra normativa interna e trattati internazionali sulle doppie imposizioni : riflessioni sul "treaty shopping"
Il sistema dei tributi : tomo 1 : le imposte dirette
Immovable property under domestic law, EU law and tax treaties
Impact of the Luxembourg law of March 29, 2013 regarding administrative cooperation in tax matters
Impact of the UK FATCA changes
Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
Implementation of goods and services tax in Bhutan
Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) exit tax measures in Finland
Implementation of the EU Anti-Tax Avoidance Directive regarding hybrid mismatches in Romania
Implementation of the EU VAT 'quick fixes' in Bulgaria
Implementation of the authorized OECD approach : case study of permanent establishment profit determination under the Austria-Germany income tax treaty
Implementing the BEPS action plan in Mexican domestic law
Important U.S. tax considerations in unwinding a C corporate structure
Imposing domestic tax rules on permanent establishments of foreign taxpayers
Impuesto sobre sucesiones y donaciones, libre circulación de capitales y responsabilidad patrimonial del Estado legislador : una visión de conjunto : análisis de la reciente jurisprudencia del TJUE y del TS
Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial
Income not otherwise charged = international and Community taxation problems : a comparative study of France, Germany and UK : art. 21 OECD
Income tax legislation 2021
Inconstitucionalidade múltipla na tributação da importação de serviços : réquiem ou catarse do sistema tributário nacional?
Indirect transfer tax : India’s tryst with retrospective taxation and treaty disputes
Influence du droit communautaire sur le droit interne : cas de la France et de la Pologne
Interaction between Japan's tax treaties and domestic tax law
Interaction between tax treaties and domestic law
Interaction between the monist and the dualist tax systems : a cause (of double taxation) less obvious
International Association of Tax Judges webinar : recent trends in case law on exchange of information
International and EC tax aspects of groups of companies
International commercial tax
International corporate tax law... enters a period of unprecedented change
International tax cases involving substance-over-form rules in Korea
International taxation and the BEPS Action plan : challenged by modernity?
Internationales Steuerrecht
Internationales und Europäisches Steuerrecht
Interplay of thin capitalisation rules with Article 9(1)/Article 24(4) of tax treaties : Which factors/ features determines the applicability of these articles?
Introducing a digital services tax in the Czech Republic
Introduction
Introduction of exit taxation and hybrid mismatch rules in Greece
Introduction of the Authorised OECD Approach into Japanese domestic law
Irish withholding taxes : exemption and common pitfalls
Is Indonesia benefitting from the multilateral instrument?
Is a distributor a trader or a service provider for sales tax purposes : an unnecessary dilemma
Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?
Is the Belgian tax consolidation regime EU-proof?
Ist der EuGH - noch - ein Motor für die Konvergenz der Steuersysteme?
Italian Budget Law for 2021, UCITS and refund requests : is there a light at the end of the tunnel?
Italian revenue agency provides new CFC guidance
Italian tax regime applicable to interest on loans granted by non-Italian resident banks to Italian residents : certain considerations in light of the recent positions of the Italian tax authorities
Italian tax treaties and domestic law : some remarks about the relationship between provisions on foreign tax credit
Italien : Anpassung der neuen Betriebsstätten-Definition an BEPS
Italy MAPs out future approach to dispute resolution
Italy and the European Union : the curious case of secondment of personnel
Jamieson v Commissioner of Internal Revenue : No 16421-05
Joint Audit : Überlegungen zur Rechtslage und Ausblick in die Zukunft
Juego de herramientas para el diseño y la aplicación efectiva de normas generales anti-abuso nacionales e internacionales
Jurisprudencia del TJUE : trascendencia y efectos en el IVA
Jurisprudencia del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 y su aplicación práctica a nuestro país = ECJ Case Law on VAT in 2019 and its practical application in Spain
Juros sobre o Capital Próprio y artículo 21 LIS : la exención pervive
Juros sobre o capital próprio : natureza jurídica e tratamento conferido pela lei interna e pelos tratados para evitar dupla tributação internacional firmados pela República Federativa do Brasil
Justiça Tributária Internacional = International tax justice
Kann es im europäischen Steuerrecht ein Anerkennungsprinzip geben?
Keine beschränkte Vermögensteuerpflicht für GmbH-Anteile mit spanischem Grundvermögen? Aktuelle verbindliche Auskunft in Spanien gibt Hoffnung
Key issues in the design of capital gains tax regimes : taxing nonresidents
Kinsella v Revenue Commissioners : [2007] IEHC 250
Korea's ongoing royalties tax dispute with U.S. tech companies
L'imposition des bénéfices des sociétés françaises aux États-Unis : les rapports entre droit fiscal interne et convention fiscale internationale
La Directiva de la Unión Europea contra la elusión fiscal
La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
La armonización del régimen de impuestos especiales sobre los productos energéticos en el derecho de la Unión y su transposición en España, Francia y Reino Unido
La conflictividad sobre el derecho a la deducción en el IVA aún no resuelta en España = The conflict about the right for a VAT deduction still does not work out in Spain
La discriminación de los ciudadanos extracomunitarios en el impuesto sobre sucesiones = The discrimination of extracomunitarian citizens in the succession tax
La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos
La exención de los servicios prestados por las AAP en el IVA
La fiscalità dell'economia digitale tra Italia e Spagna
La fiscalité au Burundi au regard de la fiscalité optimale
La incorporación al impuesto sobre sociedades español de las asimetrías híbridas. Transposición de la Directiva ATAD II = Hybrid mismatches incorporation to Spanish corporate tax law. The ATAD II transposition
La jurisprudencia del Tribunal de Justicia de la Unión Europea y del Tribunal Supremo respecto del régimen fiscal de las operaciones de reestructuración empresarial
La legalidad del impuesto sobre el valor de la producción de la energía eléctrica = The legality of the tax on the value of electric energy production
La normativa comunitaria como fuente del ordinamiento tributario interno
La normativa comunitaria quale fonte per l'ordinamento tributario interno
La notion de domicile fiscal au regard du droit suisse et de la convention de double imposition entre la Suisse et la France en matière d'impôts sur le revenu et sur la fortune (Part 1)
La reforma de las NIIF 9 y 15 y su proyección sobre nuestro ordenamiento contable y tributario = The reform of IFRS 9 and 15 and its projection in our accounting and tax system
La reforma tributaria de la Ley 2010 de 2019: Ley de crecimiento económico
La responsabilidad patrimonial de la Administración Tributaria
La saga sobre la amortización del fondo de comercio financiero español ha llegado a su "fin" : el Tribunal General de la Unión Europea confirma su carácter selectivo : análisis de las SSTGUE de 15 de noviembre de 2018, asuntos T-399/11 RENV y T-219/10 RENV
La transparencia fiscal internacional en la Unión Europea
La transposición de la DAC 6 en España = Transposition of DAC6 Directive into Spanish local legislation
La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
La tributación de las sucesiones transfronterizas en España y en la Unión Europea : problemas actuales
Las ausencias esporádicas y la residencia : el caso de las becas que implican una estancia en el extranjero de más de 183 días
Las cláusulas de disciplina fiscal en las constituciones del Estado social de derecho: la sostenibilidad fiscal en Colombia y el principio de estabilidad presupuestaria en España
Las fuentes del derecho internacional tributario
Law implementing the EU Tax Dispute Resolution Directive (2017/1852)
Le fonti del diritto internazionale tributario
Le principe de subsidiarité confirmé par la Cour suprême administrative française
Lecciones de derecho tributario : principios generales y código tributario
Legal interpretation of tax law
Legal interpretation of tax law
Legislative tax treaty overrides in Austrian, German, and EU Law
Leids fiscaal jaarboek 1984
Les mesures en droit interne français pour mettre en oeuvre les conclusions du Projet BEPS
Les transformations de la fiscalité locale au Cameroun
Lexis Library South Africa
Ley 5/2022 : una nota sobre la regulación en materia de asimetrías híbridas
Ley de medidas contra el fraude fiscal : modificaciones en IRNR y paraísos fiscales : Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE de 10 de julio de 2021) -arts. 2 y 16 -
Limitación a la rectificación de autoliquidaciones y pérdida del derecho a la deducción del IVA soportado por la existencia de una comprobación administrativa previa : análisis de la STJUE de 26 de abril de 2018, asunto C-81/17
Loan of football players : part two : Italian tax implications of loan of football players
Loi nationale non applicable : absence d'analyse d'office par le juge de la situation du contribuable au regard d'une convention fiscale
Long walk to tax freedom
Los derechos formales del contribuyente en iberoamérica (Chile, Colombia, España, México y Perú)
Los impagos de pequeña cuantía y su falta de neutralidad en el IVA = Non-payments and its lack of VAT neutrality
Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain
Los límites en el ejercicio de las competencias normativas en los impuestos cedidos : especial referencia a la libertad de residencia : las recientes sentencias del TSJUE y del TS
Los paraísos fiscales en el Sistema Fiscal Español
Luxembourg's amended definition of a permanent establishment : is it really something new?
Making the mutual agreement procedure more effective in Greece : a commentary on the Guidelines for the Conduct of MAPs
Malta reviewing domestic tax law in preparation for ATAD
Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question
Mandatory disclosure of aggressive cross-border tax planning arrangements : implementation of DAC 6 in Belgium
Mandatory disclosure rules : spotlight on Germany
Manuale del transfer pricing
Manuale del transfer pricing
McDonald's state aid investigation : what the European Commission got wrong
Medidas alternativas de resolución de conflictos en el derecho tributario italiano
Medidas de reversión de pérdidas intragrupo y Derecho Comunitario : el caso Nordea Bank
Member State choices of the EU directive 2014/95/EU for the (consolidated) non-financial statement and their transpositions into the national laws - Germand and Sweden as examples
Memorandum on Tax Treaty Policy 2020 : looking ahead and back at Netherlands policy on negotiating and signing tax treaties
Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue : Civ App No P197 of 2019, Tax Appeal No I 102 of 2015
Mexican tax authorities' nonbinding position expands business profits definition
Ministerio de Justicia
Multilateral Instrument : Spanish position with special emphasis on the Treaty Abuse Part based on comparative analysis of internal Spanish regulations and proposed modifications
Mystiques of MLI brought alive
Métodos alternativos de resolución de conflictos en el sistema tributario : un análisis comparado = Alternative methods of conflict resolution in the tax system : a comparative analysis
National Treasury v COPESUL - Companhia Petroquímica do Sul : Special Appeal No. 1.161.467 - RS (2009/0198051-2)
National courts' treatment of tax rules that conflict with the EC treaty
National tax law - under influence of EU rules for freedom of movement of goods
National tax law presumptions and EU law
National tax policy in Europe : to be or not to be?
Nem tanto ao céu, nem tanto à terra : repensando a aplicação do propósito negocial a partir de uma análise da recente jurisprudência do CARF = Neither in heaven nor on earth : rethinking the application of the business purpose test by analysing the recent case law at the Brazilian Federal Administrative Tax Appeal's Court
Netherlands tax law meets human rights law
New OECD Transfer Pricing Guidelines and Mexican tax law
New Zealand anti-hybrid rules
New development and analyses on Indonesia's transfer pricing regulation
New regulations in Indonesia's dispute settlement and prevention regime
New transfer pricing documentation requirements in Italy : the renewed interplay between domestic regulations and international sources
New trends in the Brazilian financial market
Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
Normativity in international tax law
Norsk internasjonal skatterett
Notas acerca de la viabilidad del régimen español de "patent box" a la luz de los criterios de la OCDE = Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria
Novedades de la Ley 11/2021 en el IRPF e Impuesto sobre Sociedades : Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE de 10 de julio de 2021)
Nuevas reglas en el IVA del comercio electrónico = New rules in the VAT of electronic commerce
Nuevos desafíos del reporte corporativo : la información no financiera (y de diversidad) y la información integrada. Posible escenario tras la pandemia = New challenges of corporate reporting : non-financial (and diversity) information and integrated information. Possible scenario after the pandemic
OECD Transfer Pricing Guidelines as a quasi source of law in a post-BEPS world : legislative and judicial developments from a Polish perspective
Obligación informativa de los intermediarios y economía colaborativa = Information obligation of intermediaries and the collaborative economy
Onderling overleg en arbitrage binnen de EU
Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
Ordre juridique communautaire et principes fiscaux constitutionnels
Overview of Canadian fiscal and tax administrative measures in response to the COVID-19 pandemic
Pacta sunt servanda? The problem of tax treaty overrides
Pakistan further introduces tax measures to discourage transactions between associates
Paragr. 1 Abs. 5 AStG als allgemeiner Gewinnabgrenzungsmaßstab für Betriebsstätten?
Permanent establishment : policy and practice : an analysis of the taxation of business profits in Brazil
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Permanent establishments and Australian domestic laws
Personal genuine links under domestic inheritance tax rules in the light of international and European standards
Portuguese-speaking African countries : same background, different solutions
Possibilité d'application des conventions fiscales aux flux notionnels : une distinction ténue à opérer entre personnalité juridique et personnalité fiscale
Possible implications for PE profit allocation following the conclusion of negotiations on Germany's new tax treaty with Japan
Praxis der Projektbesteuerung am Beispiel Österreich = Practice of project taxation using the example of Austria
Preface
Preparing for Brexit : a note on the European Union (Withdrawal) Bill
Preserving the family compound: Ireland
Prevención del blanqueo de capitales
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Preventing unacceptable tax treaty overrides
Prevention of double non-taxation : an analysis of cross-border financing from a German perspective
Principe de subsidiarité des conventions internationales et déduction de l'impôt étranger en cas de situation déficitaire
Problématiques et solutions aux différentes questions juridiques, fiscales et sociales : cas pratique : acte uniforme OHADA code général des impôts congolais
Procedural conditions for the implementation of tax treaty obligations under domestic law
Procedural rules in tax law in the context of European Union and domestic law
Progress report on OECD’s proposals for Pillars 1 and 2
Proposed statutory recognition of OECD Guidelines
Pros and cons of the new European tax dispute resolution system and the Spanish attempt at transposition
Proving the tax law of China in a foreign court
Qualification of taxable entities and treaty protection
Rajkumar and others v Union of India and others : Writ Petition Nos 17241-17243 of 2015 and 17407-17412 of 2015
Re German treaty override : 2 BvL 1/12
Re Société Andritz Sprout Bauer : no. 233894
Re-assessment of the scope of Article 13(4) and its need for an extension
Recent Hungarian tax developments
Recent Turkish decision finds that a website can constitute a permanent establishment
Recent changes to the German fiscal unity regime affecting inbound investors
Recent developments in taxation of foreign income and assets in Pakistan
Recent developments in the area of permanent establishment
Rechtsfolgen EG-rechtswidriger Normen
Reconciling global financial reporting with domestic taxation
Regards croisés sur la qualité de la législation fiscale
Relações entre o direito interno e o Direito Internacional em matéria tributária
Remessas de contraprestação por serviços técnicos para o exterior vis-à-vis aos tratados para evitar a dupla tributação
Report on the CFE congress of 24 November 2006 held in Amsterdam
Research handbook on European Union taxation law
Residence of individuals under Italian, international and EU laws = La residenza delle persone fisiche nel diritto italiano, internazionale e comunitario
Resolution 5010/2021 on transfer pricing reporting obligations in COVID-19 times
Restoring integrity of tax systems - a taxing crossroad
Revisiting a 1981 perspective on EC non-discrimination rules in income tax matters
Rising inequality in western tax systems : Austria as an example of the transformation from income-based taxation to consumption-based taxation
Romanian domestic and double tax convention anti-avoidance provisions : are they able to make the tax certain?
Royalties exceeding an arm's length value: deemed (in)applicability of "secondary adjustments" in Italy
Rules restricting the scope of utilization of interest expenses for tax purposes
Russell v Commissioner of Taxation : [2011] FCAFC 10
Russian tax residency rules and double tax treaties - an Austrian example
Régimen tributario de las empresas de transporte náutico y aéreo y de sus trabajadores : aspectos internos e internacionales : la utilización de las infraestructuras portuarias y aeroportuarias
Satyam Computer Services Ltd v Commissioner of Taxation : [2018] FCAFC 172
Schwarz on tax treaties
Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS
Seminar A: International taxation of services; Seminar B: Tax treaties and domestic legislation; Seminar C: Turnkey projects - taxation issues : 43rd Congress of the IFA - International Fiscal Association
Shades of gray : Conrad Black's international tax gambit
Should Ethiopia sign the MLI? Prospects and challenges
Since Vodafone..
Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa
Sobre el futuro de los tribunales económico-administrativos
Sovereign-wealth funds : are they welcome in Canada?
Special seminar on Canadian tax treaties: policy and practice
Sperrwirkungen - Nationales Recht und Abkommensrecht, allgemeines und spezielles Recht im Widerstreit
Spiritus Ex Machina : addressing the unique BEPS issues of autonomous artificial intelligence by using 'personality' and 'residence'
State aid and direct taxation
State aids and general measures
Steuerfreistellung und Betriebsausgabenabzug von Schachteldividenden : BFH, Beschluss vom 22.9.2016 - I R 29/15
Steuerverfassungsrecht und gesetzgeberischer Gestaltungsraum : Deutschland und die USA im Rechtsvergleich
Striking a proper balance between the national fiscal interests and the community interest - a perpetual struggle?
Ständiger Vertreter und Vertreterbetriebsstätte : Begrifflichkeiten, Abgrenzungsprobleme und aktuelle Fragen der Besteuerung
Subsequent changes to the OECD Commentaries
Switzerland's corporate tax reform III
Tackling VAT-fraud in Europe : a complicated international puzzle
Tax and fiscal policy measures in response to the COVID-19 crisis : overview of tax and fiscal response by the Australian government
Tax and government in the twenty-first century
Tax and the UK post-Brexit : introduction to the Brexit articles
Tax concepts affecting the foreign entertainer or athlete performing in the States
Tax consequences resulting from the application of the non-restriction principle in areas other than taxation : distinction between discriminatory and non-discriminatory restrictions
Tax incentives for investment in innovative start-ups and SMEs
Tax incentives, tax expenditures theories in R&D : the case of Sweden
Tax law, state-building and the constitution
Tax measures in response to the COVID-19 pandemic
Tax policy for stablecoins and DAOs : a peek into the future
Tax ramifications to a foreign corporation of using a service provider in host country
Tax recovery assistance in the EU : execution of requests for recovery and/or precautionary measures in other EU Member States
Tax systems and non-discrimination in the European Union
Tax treaties and domestic law
Tax treaties and procedural law
Tax treaties and temporary residence for individuals: tax abuse? - Focus on the rules in Australia, China (People's Rep.) and Singapore in the context of the tax treaties between these states and with India, Japan, Korea (Rep.) and the United Kingdom
Tax treaties in Azerbaijan
Tax treaties: the perspective of common law countries
Tax treaty benefits : a limit on the New Zealand GAAR?
Tax treaty case law around the globe : 2017
Tax treaty case law news
Tax treaty interpretation : a diver's story in "undefined terms"
Tax treaty interpretation : a response to John Avery Jones
Tax treaty interpretation : determining domestic meaning under article 3(2) of the OECD Model
Tax treaty override
Tax treaty override : a jurisdictional approach
Tax treaty override and Pacta sunt servanda : the Italian perspective
Tax treaty override: a comparative study of the monist and the dualist approaches
Taxation in theory and practice : selected essays of George R. Zodrow
Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties
Taxation of cross-border services
Taxation of foreign athletes in Mexico
Taxation of intellectual property under domestic law, EU law and tax treaties
Taxation of interest under domestic law, EU law and tax treaties
Taxation of investment funds following the OECD Base Erosion and Profit Shifting initiative- part 2
Taxation of non-resident institutional investors in Finland : recent case law and developments
Taxation of nonresident cricketers in India: beyond the 22 yards of Indian Premier League
Taxation of partnerships
Taxation of partnerships and partners engaged in international transactions : issues in cross-border transactions in Germany and the U.S
Taxation of services and cross-border withholding issues
Taxation of shipping and air transport in domestic law, EU law and tax treaties
Taxation of virtual currencies from an Italian perspective
Taxes and contributions on cross-border employment income - before and during the COVID-19 pandemic
Taxing cross-border services : current worldwide practices and the need for change
Taxing earnings from the platform economy: an EU digital single window for income data?
Taxing the digital economy : domestic and global challenges
Taxpayer fair trial rights and BEPS implementation from the perspectives of China, France and Korea
Taxpayer rights in dispute resolutions : the Brazilian case
Taxpayers in person in the courtroom
Taxpayers in the courtroom
Taxpayers' rights and the writ for protection
Taxpayers' rights in the courtroom
Taxpayers' rights in the courtroom
Taxpayers' rights in the courtroom in Korea
Temas atuais do direito aduaneiro III
Thailand in international tax planning
The "teachers and researchers" article in tax treaties

domestic tax law Resource Information The concept domestic tax law represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

673 Items that share the Concept domestic tax law

Context

Subject of

domestic tax law

Resource Information

The concept domestic tax law represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.