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- "Brexit heißt Brexit" : volkswirtschaftliche und steuerliche Konsequenzen des EU-Austritts Großbritanniens
- "Brexit" : potential direct tax effects in Ireland
- "Durchstockung" auf die Untergesellschaft - ja oder nein? Refinanzierungsaufwendungen bei grenzüberschreitenden Personengesellschaften im Inbound-Fall
- "Market value" and capital gains tax under the Income Tax Assessment Act : where is the guidance?
- "Privatizing" the GST audit : Singapore's compliance programmes
- "Substance" in international tax - more important than ever
- 'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
- 'Solidarity payments' in football : a general overview and their qualification in the international tax field
- 'State of the Union' van de belastingrechtspraak
- 'The taxman cometh : the criminal offences of failure to prevent tax evasion'
- (Grensoverschrijdende) verliescompensatie onder de voorgestelde C(C)CTB
- (Life,) death and taxes : inheritance tax in the UK : including commentary from an Irish capital tax basis
- (Mindest-)Kriterien für den Betriebsausgabenabzug für Fremdleistungen?
- (Over-) belasting en draagkracht : verleden, heden en toekomst van het draagkrachtbeginsel
- 2017 het jaar van de dromers, 2018 van de realisten in de EU?
- 3% Corporate income tax surcharge on distributed income : the beginning of the end?
- A BEPS diagnostic - considerations for multinationals as the project continues
- A European Taxpayers' Code
- A Latvian perspective on the principle of options realistically available
- A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing
- A New Zealand matter of trust : new draft guidelines on the taxation of trusts
- A Stirling event
- A and another v Cantonal Taxation Administration and another Cantonal Taxation Administration and another v A and another : A/4175/2013-ICCIFD / ATA/54/2016
- A and another v Norway : (App nos 24130/11 and 29758/11)
- A battle for the revenue between giants : the Apple case
- A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
- A brave new world : foreign investment in Australian real property
- A brief analysis of the U.A.E.-U.K. tax treaty
- A case of great interest
- A commentary on the Article on Expedited Shipments in the WTO Trade Facilitation Agreement
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
- A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
- A decade of shooting itself in the foot : the IRS's battle against the Killer B
- A destination-based cash flow tax can be structured to comply with World Trade Organization rules
- A lose - lose situation : EU freedoms versus Italian taxation on winnings prior to recent Italian amendments
- A modern look at the Roman Imperial "Jewish tax"
- A multidimensional analysis of the concept of 'place of effective management' in India : a panacea to the double taxation conundrum?
- A new approach to international taxation dispute resolution process (ITDRP)
- A new category
- A new role
- A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
- A proposal for the development and testing of a diagnostic tool for assessing VAT compliance costs
- A rethink of location-specific advantages with an analysis of the Chinese approach
- A review of capital taxation in France
- A review of transfer pricing case law in the pharmaceutical sector
- A slam dunk?
- A small fish in a big pond : the international tax options of Belgium
- A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
- A tax law perspective of the 'Cooperation Council for the Arab States of the Gulf (the 'GCC')
- A taxing decision : Uber picks up an unwanted GST ruling in Australia
- A widening divide
- A world without FATCA
- AEOI reporting : a different compliance animal
- ANBI's en commerciële activiteiten : the neverending story
- APAs in the U.S. and Canada : guidance and practice since 1990
- ATAD 2 : Anti-Tax Avoidance Directive
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- ATAD II - Ausweitung der Abwehrmaßnahmen gegen steuerlich hybride Gestaltungen auf Drittlandsfälle
- Aanpak internationale belastingontduiking
- Aanpassing van het OESO-Modelverdrag
- Abgrenzung von grenzüberschreitenden Überlassungsverhältnissen und Werkverträgen : VwGH ändert Rechtsansicht
- Abuse and aggressive tax planning : between OECD and EU initiatives - the dividing line between intended and unintended double non-taxation
- Abzugsfähigkeit finaler Verluste nach Unionsrecht : BFH, Urteil vom 22.2.2017 - I R 2/15
- Abzugsverbote für Zinsen und Lizensgebühren im Licht des Unionsrechts
- Acceptatiegraad en politieke waarschrijnlijkheid van een hervorming van het gemeentelijke belastinggebied
- Access for exiles : the McManus case, the domicile levy and the double taxation treaty network
- Accommodating global value chains in the Union Customs Code : towards rules of origin that better reflect business realities?
- Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)
- Acquiring a host country business
- Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
- Action 14 of the OECD/G20 base erosion and profit shifting initiative : making dispute resolution more effective - did action 14 "piggyback" on the initiative?
- Action 6 : are the anti-abuse rules EU compatible?
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Adapting current international taxation to new business models : two proposals for the European Union
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Adding up the interest
- Addressing hybrid PE mismatches : the guidance of the Code of Conduct Group
- Administrative Court of Appeals case on netting subsidies and costs under cost-plus method
- Administrative and structural challenges with the prospective Indian GST regime
- Afkalving rechtsbescherming bij informatieuitwisseling aan het buitenland?
- African countries without VAT
- African experiences of a Dutch bank aiming for the rural masses
- Afschaffing van de speculatietaks : implicaties voor inkomstenjaar 2016 en lessen voor de toekomst
- After plastic surgery : the BEPS-proof Hungarian intellectual property regime
- Agency and commissionaire structures - is anyone left?
- Agevolati fiscalmente i piani di investimento a lungo termine
- Aggressive tax planning : an analysis from an EU perspective
- Aging labor force lowers U.S. economic growth
- Agreements to comply with applicable laws under the international boycott regime of Sec. 999
- Aircraft leasing bill : truly beneficial or an alphabet soup?
- Aktuelle Entwicklungen zum "Cadbury-Test" im Rahmen der Hinzurechnungsbesteuerung : kritische Überlegungen zum BMF-Schreiben zu Paragr. 8 Abs. 2 AStG v. 4.11.2016
- Aktuelle Fragen zur grenzüberschreitenden Umgründungen im Lichte des UmgrStR-Wartungserlasses 2017
- Aktuelle Rechtsprechung der österreichischen Finanzgerichte mit Bezug zur Schweiz
- Algemene beginselen van behoorlijk bestuur bij informatieverzoeken
- Altera and the arm's-length standard : case for considering stock options
- Amazon State aid decision : implications for U.S. multinationals
- Amazon and eBay profiting from VAT evaders
- Amazon and its lessons for transfer pricing professionals
- Amendments to transfer pricing provisions
- Amtshilfe in Bezug auf Verrechnungspreise : Umfang der vom ersuchten Staat zu liefernden Informationen : Rückblick auf das Urteil des Schweizerischen Bundesgerichts vom 13. 2. 2017, 2C_411/2016
- An American View of State Aid - [part 5]
- An analysis of ECJ case law on discriminatory cross-border inheritance tax
- An analysis of some Apple state aid arguments
- An analysis of the OECD's discussion draft on profit splits
- An analysis of the oil fiscal regime of Uganda
- An analysis of the rules on the taxation of investment income under Japan's tax treaties
- An assessment of the draft rule limiting the deduction of royalties
- An easy target
- An evaluation of the measures in Action 14 of the Action Plan of the OECD/G20 BEPS initiative intended to make dispute resolution more effective
- An important step forward : Guernsey introduces country-by-country reporting
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
- Analysis and WTO implications of the proposed 'border adjusted' tax
- Analysis of the case law on the scope of article 17 of the OECD Model : issues resolved and yet to be resolved
- Analysis of the relationship of professionals towards the vertical equity of the Slovenian tax system and its comparison with Croatia, Bosnia and Herzegovina and the USA
- Anhängige EuGH-Rechtssachen im Bereich der Ertragsteuern
- Another front in the brewing CbC public disclosure battle
- Anrechnung ausländischer Steuern und ATAD - verpflichtet das EU-Recht zur Anrechnung ausländischer Steuern auf die Gewerbesteuer?
- Anspruch auf Zuzugsbegünstigung nur bei Antrag innerhalb der Sechsmonatsfrist? Antragsfrist in der ZBV 2016 nicht durch das Gesetz gedeckt
- Anti-BEPS-Richtlinie : Erweiterung um Regelungen zur Neutralisierung von hybriden Gestaltungen mit Drittstaaten
- Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?
- Anti-belastingontwijkingsrichtlijn uitgebreid
- Anti-tax Avoidance Directive 2 : an overview
- Antimisbruik in verdragen : dat kan specifieker!
- Anzeigepflicht für Steuergestaltungen - Möglichkeiten für ihre Implementierung in Deutschland
- Apple and the CCCTB : can the European Commission have both?
- Apple's tax planning scheme and CJEU jurisprudence
- Applying foreign anti-corruption law in the Chinese tax context : conceptual difficulties and challenges
- Appropriate application of the Berry ratio as a profit level indicator
- Arbitration under the OECD Multilateral Instrument : reservations, options and choices
- Are HMRC's 281 million pound DPT tax yield stats misleading the public?
- Are non-U.S. pharmas "paid" to stay offshore?
- Are we there yet? The journey towards US tax reform
- Argentine tax amnesty and foreign trust
- Argentine transfer pricing decision raises bar for future tax assessments
- Arm's length interest rate determined by reference to borrower's country
- Assessing state aid in the beautiful game
- Assessing tax liabilities is one thing, collecting them abroad is another : new case shows international reach of the IRS
- Assistance administrative internationale, procédures luxembourgeoises et droits fondamentaux : quelques réflexions au lendemain de l'arrêt Berlioz
- Assistant Director of Income Tax-I v e-Funds IT Solution Inc : Civil Appeal No 6082 of 2015
- Attribution of profits to permanent establisments : the 2008 article 7 versus the 2010 article 7 of the OECD Model Tax Convention
- Auslandsbetriebsstätten durch Montageprojekte : Überblick über Aspekte aus Sicht der steuerlichen Beratungspraxis
- Auslegung und Ergänzung von Doppelbesteuerungsabkommen im Stufenbau der Rechtsordnung = (Supplementary) tax treaty interpretation in the hierarchy of the legal system
- Ausländische Betriebsstätten inländischer Unternehmen : Bestandsaufnahme und Hinweise auf aktuelle Entwicklungen
- Ausländische Holdinggesellschaften im Spannungsfeld vom Einkünftezurechnung und Missbrauch
- Australia modernizes GST to meet new digital and delivery economies
- Australia provides relief for GST treatment of digital currencies
- Australia tightens foreign resident CGT withholding tax rules
- Australia's diverted profits tax : a new tool to combat base erosion and profit shifting
- Australia's diverted profits tax : applications and exclusions
- Australia's new diverted profits tax : the rationale, the expectations and the unknowns
- Australia's new risk framework and its effects on the resources industry
- Australian update on banks and internal derivatives
- Auswirkungen des OECD-Musterabkommens 2017 auf den internationalen Maschinen- und Anlagenbau = Impacts of the 2017 OECD Model Tax Convention on international engineering and construction projects
- Auswirkungen des automatischen Informationsaustausches (AIA) auf Selbstanzeigen : kritische Stellungnahme zur Haltung der EStV
- Auswirkungen von BEPS auf die Bereiche Global Mobility und Verrechnungspreise bei Auslandseinsätzen von Mitarbeitern
- Automatic exchange of information and BRICS : why and how does it affect emerging economies?
- Automatic exchange of information continues to expand in the EU
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 1)
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 2)
- BEPS : das Multilaterale Instrument zur Umsetzung der abkommensrechtlichen Änderungsvorschläge der BEPS-Abschlussberichte
- BEPS : het einde van belastingplanning?
- BEPS Action 15 : release of Multilateral Instrument
- BEPS Action 4 : policy considerations and implementation status
- BEPS Action 8-10 : aligning transfer pricing outcomes with value creation
- BEPS Actions 8-10 : how MNE's can take control of their exposure by taking control of their risks
- BEPS actions and reactions : the 'third law of motion' in intercompany financing?
- BEPS and increased tax transparency elevate tax to corporate social responsibility status in South Africa
- BEPS and the Paris Agreement : unthinkable bonds
- BEPS and the allocation of taxing rights (part 1)
- BEPS and the allocation of taxing rights (part 2)
- BEPS and the allocation of taxing rights (part 3)
- BEPS and the diverted profits tax
- BEPS case study : treaty abuse
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BEPS proposals to regulate digital business : some critical comments
- BEPS und der Vertrieb von Markenprodukten
- BEPS update : OECD Multilateral Instrument
- BFG: Keine "Anrechnung" der Einmahlzahlung nach dem Steuerabkommen mit der Schweiz : wann liegt eine Enrichtung "ohne rechtlichen Grund" vor?
- BITs and taxes
- BPP Holdings Ltd and others v HMRC : securing administrative justice in tax tribunals
- Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
- Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
- Base erosion and profit shifting Action 4 : UK banks
- Base erosion by intra-group debt and BEPS Project Action 4's best practice approach - a case study of Chevron
- Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
- Bedeutung und Einwirkung des europäischen Steuerrechts auf die nationale Rechtsordnung : Folgen für das Unternehmenssteuerrecht
- Begrenzung der Abzugsfähigkeit von Lizenzaufwendungen : Zusammenfassung und Problemanzeigen zum Regierungsentwurf vom 25.1.2017
- Belastingheffing van beloningen uit een dienstbetrekking uitgeoefend aan boord van een schip of luchtvaartuig dat in internationaal verkeer wordt geëxploiteerd : interpretatieproblemen m.b.t. artikel 15(3) OESO-modelverdrag
- Belastingplan 2018 en BTW : geneesmiddelen, zeeschepen en landbouwers. En herziening op diensten?
- Belegerteilungspflicht versus Rechnungslegungspflicht
- Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive
- Belgium : new IP tax regime opens opportunities for R & D
- Benchmarking approaches for compulsorily convertible debentures
- Beneficial ownership and derivatives : has the Swiss Federal Supreme Court decision in the SMI Futures case put an end to 'cash-futures arbitrage'?
- Beng Tan v Commissioner of Taxation : [2016] AATA 1062
- Benvenuto in Italia!
- Berlioz : does the global forum information exchange standard violate human rights?
- Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures
- Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit
- Besteuerung von Rechteüberlassungen ins Inland und Steuerabzug gemäß Paragr. 50a Abs. 1 Nr. 3 EStG vor dem Hintergrund des geplanten BMF-Schreibens
- Besteuerung von ausländischen Künstlern : Einordnung der Tätigkeit eines Moderators unter Art 17 OECD-MA
- Besteuerung von grenzüberschreitenden Stiftungsvergütungen : unter besonderer Berücksichtigung der Schweiz und von Liechtenstein
- Beteiligungszinsen im Konzern - die unendliche Geschichte ... : absolutes oder relatives Abzugsverbot?
- Betriebsstätte ohne Gewerbebetrieb? Eine dogmatische Herleitung
- Betriebsstätten in Tschechien : wann liegt für deutsche Unternehmen eine Betriebsstätte vor und welche Pflichten ergeben sich daraus?
- Betriebsstättenlose Unternehmensgewinne im DBA-Recht? | Betriebsstättenlose Unternehmensgewinne im DBA-Recht! Erwiderung zu Kollruss, StuW 2017, 82 ff
- Beyond tax transparency : secrecy, privacy, and security
- Bi- und multilaterale Vorabverständigungsverfahren in Russland : erstmaliger Zugang zu internationalen Verhandlungen
- Bitcoins und andere Kryptowährungen : zur Steuerlichen und bilanziellen Behandlung
- Blackwell v HMRC : heads I win, tails you lose - the difficulties of satisfying section 38 (1) of the Taxation of Chargeable Gains Act 1992
- Blauwdruk voor belastinghervorming
- Blickpunkt BEPS
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt International
- Blickpunkt International
- Blickpunkt International
- Blickpunkt International
- Blickpunkt International und Blickpunt BEPS
- Blockchain : the digital tax function's leading-edge technology?
- Blockchain, transfer pricing, customs valuations, and indirect taxes
- Boosting Hong Kong's competitiveness in the BEPS era
- Border adjustments in the destination based cash flow tax : a bold proposal with unanswered questions
- Border adjustments, trade policy, and transfer pricing : part 1
- Border adjustments, trade policy, and transfer pricing : part 2
- Brazil issues regulation on capital gains tax of nonresident parties
- Brazil's REINTEGRA in light of World Trade Organization rules : a wrong way to incentivize development?
- Brazil's treaty policy
- Brazilian anti-avoidance legislation : recent refinements and major deviations from international practice
- Breaking down borders : liberating EU commerce through VAT reform
- Brexit : Zugänglichkeit der EU-Schiedskonvention und des EuGH nach dem EU-Austritt eines Mitgliedstaates
- Brexit : consequences for trade, VAT and customs : forum discussion on the EFS seminar held at the Erasmus University Rotterdam on 2 February 2017
- Brexit : groups of companies and tax treaties
- Brexit : how to navigate the certainty and uncertainty
- Brexit : knowing the unknowns for taxation
- Brexit : paving the way for greater European tax harmonization?
- Brexit and EU sports law
- Brexit and the individual taxpayer
- Brexit and the offshore world
- Brexit without WTO-problems : for the UK? The EU? Global Business?
- Brexit: the people implications
- Bridging the CCCTB and the arm's length principle - a value chain analysis approach
- Bridging the digital gap : how tax fits into cryptocurrencies and blockchain development
- Bringing tax accounting into the 21st century
- Bulletin 6 : China completes the revamping of its transfer pricing regime
- Buy-sell provisions and their effect on Canadian control of private corporations
- CC(C)TB and international taxation
- CFC regimes for financial services : a quick world tour of approaches by other jurisdictons and the future of the U.S. AFE in a territorial system
- CFC rules and Anti-Tax Avoidance Directive
- CFC-wetgeving, een ongewenste verplichting?
- CFE Forum 2017 : summary report
- CGI Holding LLC v Minister of National Revenue : 2016 FC 1086
- CJEU finds Belgian withholding tax compatible with EU Parent-Subsidiary Directive
- CJEU finds French merger rules in breach of EU law
- CJEU rejects challenges to German taxation of insolvency benefits
- CJEU says Belgian fairness tax on dividends violates EU law
- CJEU says German rules must respect EU-Swiss agreement on free movement of persons
- CRS allows taxpayers to avoid detection as loopholes remain
- CRS and FATCA : different weapons, same game?
- CRS and beneficial ownership registers - a call to action
- Calculating cost plus markups for manufacturing entities
- Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation
- Can inequality be reduced by a net wealth tax and is this a good idea?
- Can tax treaties confer State aid?
- Can you read your transfer pricing risk indicators correctly?
- Canada Revenue Agency's demand for oral interviews of taxpayer's employees refused by court
- Canada and South Africa : a comparison of two different approaches to carbon taxation
- Canada and treaty shopping - from then to now
- Canada expands back-to-back regime : examining the character substitution rules
- Canada's approach to implementing OECD documentation rules
- Canada's carbon price floor
- Canada's limited approach to the OECD's multilateral instrument
- Canada's position on the multilateral instrument and its attack on treaty shopping
- Canada's proposed changes to the voluntary disclosure program disclose no real intent to attract volunteers
- Canadian acquisition of U.S. real estate
- Capital gains rollovers in Korea (Rep.)
- Carbon pricing in the Northeast : looking through a legal lens
- Carried interest in Finland and Sweden : ongoing uncertainty
- Case X (C-283/15) and the myth of Schumacker's 90% rule
- Case X v. Staatssecretaris van Financiën : fractional allocation of personal and family tax benefits for EU resident individuals with multi-state income
- Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?
- Case notes
- Causes and consequences of corruption in tax administration : an Indonesian case study
- Central Register as a model instrument to unveil beneficial owners for tax purposes
- Central management and control and the Bywater case : a quantum leap or clarification of the status quo?
- Cessione delle perdite delle start up : potenzialitá della misura agevolativa e primi dubbi applicativi
- Challenges for Swiss compliance with U.S. dividend equivalent Regs
- Challenging the validity of EU customs measures before the Court of Justice of the EU : please use the back door
- Changes ahead for Norwegian corporate residency rules
- Changes ahead for VAT in Poland
- Changes in the transfer pricing landscape and impact of the BEPS project
- Changes in transfer pricing regulation and practice
- Changes to the Dutch Dividend Withholding Tax Act ahead
- Changing landscape
- Changing the paradigm of shipping activities' taxation in Portugal
- Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments
- Chatfield & Co Ltd v Commissioner of Inland Revenue : [2016] NZCA 614
- Chemical tax on electronics : Sweden's new excise duty
- Chevron Australia Holdings Pty Ltd v Commissioner of Taxation : [2017] FCAFC 62
- Chevron's landmark loss against ATO sets a precedent
- Chilean transfer pricing regime and implementation of BEPS Actions 8-10, 12 and 13 recommendations
- China explains tax position on the MLI
- China's VAT on exports : the glacial shift from a heavy hand to the invisible hand
- China's VAT reform : experiences and lessons learned
- China's new rules for transfer pricing and mutual agreement procedures
- China's new transfer pricing platform and the challenge for U.S. multinationals
- Chinese tax officials auditing U.S. multinationals in 2018
- Civiel- en fiscaalrechtelijke gevolgen voor een ondernemer van samenwonen, huwen en scheiden
- Clarifications on the exemption for U.S. funds investing in Italian real estate funds
- Clearer CRS guidance needed for U.S. benefit plans
- Co-operative tax compliance : an Asia-Pacific perspective
- Colombian structural tax reform
- Commentary : Customs Union : EU foundation stone, Brexit stumbling stone
- Comments on professor David Rosenbloom's lecture "o brave new world : the looming rethink of international taxation in the United States"
- Commercieel tarief bij anbi's : eindelijk duidelijkheid
- Commissioner issues draft practical compliance guideline on cross-border related-party financing arrangements
- Common Reporting Standard and EU beneficial ownership registers : inadequate protection of privacy and data protection
- Comparability - moving to the top of the EU's transfer pricing agenda
- Comparability analysis - a practical approach : transfer pricing : benchmarking studies
- Comparing R&D tax regimes : Australia, Canada, UK and US
- Comparison of a lower corporate income tax rate for small and large businesses
- Compliance and avoidance in Nigeria's voluntary pension contribution scheme
- Comprehensive directive on transfer pricing adopted
- Conceptuele dilemma's ten aanzien van het begrip "selectieve belastingvoordelen"
- Concernbepalingen in de Common (Consolidated) Corporate Tax Base
- Conditional withholding tax : a tax on tax planning
- Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
- Consecuencias tributarias de las aportaciones colectivas sin remuneración : ¿donación o compraventa?
- Considerations for extractive sector as Ghana gets tough on transfer pricing audits
- Constitutional Court lambastes 1998 penalty regime
- Constitutions : could paying a "fair share" of tax already be enshrined in law?
- Contractual arrangements and the delineation of a transaction : a duo in crisis mode
- Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
- Convertible debt instruments in international tax law - part 1
- Convertible debt instruments in international tax law - part 2
- Coordination of distributions and mandatory repatriation
- Coping with the increasingly stringent global anti-tax avoidance environment : the case of MNCs in China
- Corporate flat tax reforms and businesses' investment decisions : evidence from Switzerland
- Corporate services providers beware : Israel targets offshore companies
- Corporate tax and treaty consequences of Brexit
- Corporate tax changes
- Corporate tax concessions in India : are they equitable?
- Corporate tax law in Germany : recent changes and a look ahead
- Corporate tax reform (CTR) III
- Corporate taxation and BEPS : a fair slice for developing countries?
- Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
- Corruption, complexity and tax evasion
- Corruption, taxation, and tax evasion
- Corruption, taxes and compliance
- Council Directive on Double Taxation Dispute Resolution Mechanism : "resolving companies' areas of concern?"
- Council of State Case 1445/2016
- Countering harmful tax practices in licensing of rights : the new license barrier rule in Section 4j of the German Income Tax Act
- Country-by-country reporting : all smoke and mirrors or the BEPS project's first success?
- Country-by-country reporting : implementatie door de ogen van de bedrijfsfiscalist
- Country-by-country reporting : neem bewuste keuzes
- Country-by-country reporting : questions and answers for asset managers (part 1)
- Country-by-country reporting : questions and answers for asset managers (part 2)
- Court denies tax treaty benefits to long borrower of Swiss shares
- Cross border divorce
- Cross-border consolidation and the foreign affiliate rules
- Cross-border employment : aligning corporate income tax, transfer pricing and wage tax
- Cross-border health insurance and pension contributions deductible in Germany, says CJEU
- Cross-border hybrid mismatch arrangements in a post-BEPS world : U.S. and EU perspectives
- Cross-border intra-group financial transactions : evidence from Germany
- Cross-border pension planning between Ireland and the US
- Cross-border royalties in tax avoidance
- Cross-border tax and asset protection perspectives on Chinese private investment in Australia
- Cross-border tax dispute resolution in the 21st century : a comparative study of existing bilateral and multilateral remedies
- Crowdfunding : tax issues and strategies
- Current challenges for EU controlled foreign company rules
- Customs valuation and transfer pricing : legal rules, practices - a China case study - and proposals to address the significant concern for cost-efficient compliance and trade facilitation
- Customs valuation in Bosnia and Herzegovina : challenges and obstacles
- Customs valuation under the UCC : further guidance needed?
- Cyprus : taxation landscape 2016
- DBA-Auslegungsfragen bei der Vergütung von Arbeitnehmern und ähnlichen Einkünften in Deutschland, Liechtenstein, Österreich und der Schweiz = Tax treaty interpretation issues concerning income from employment and quasi-employment payments in Austria, Germany, Liechtenstein and Switzerland
- DBA-Interpretation durch den EuGH = The CJEU as interpreter of double tax treaties
- DNB Banka and Aviva : has the ECJ followed its own interpretation methods and respected the objectivespursued by the EU legislature?
- DTA between Cyprus and India restores tax relations
- Dall'accertamento dello status di beneficiario effettivo incertezze per investimenti e pianificazioni fiscali
- Danish interest deduction rules succesfully challenged before the CJEU
- Das Beihilfeverfahren und die Rechte und Pflichten der Beteiligten
- Das Betriebsstättenprinzip nach dem DBA USA : gewerblich geprägte Personengesellschaften und Besonderheiten der Gewinnzurechnung nach AOA
- Das GK(K)B-Projekt bekommt neuen Wind : neue Richtlinienentwürfe zur Umsetzung des GKKB-Projekts
- Das Inclusive Framework on BEPS - ein neuer Akteur in der internationalen Steuerpolitik
- Das Kriterium des regelmäßigen Handels an einer anerkannten Börse - Berührungspunkte zwischen dem LoB-Artikel des DBA USA mit dem CRS und FATCA = Shares regularly traded on a recognized stock exchange - a comparison between the LoB Article, CRS and FATCA
- Das MLI - eine Revolution im internationalen Steuerrecht?
- Das OECD-Forum gegen schädlichen Steuerwettbewerb : Strukturen, aktuelle Themen und Reformbedarf
- Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention
- Das Rechtsschutzinteresse in der Steuerverfahrenspraxis
- Das Steuerumgehungsbekämpfungsgesetz - Hintergrund, Inhalte und Praxisaspekte
- Das Urteil des EuGH in der Rs Timac Agro und seine Auswirkungen auf die Rechtsprechung des BFH und des VwGH
- Das Verhältnis von nationalen Treaty Overrides zu DBA-Vorschriften : Grundsätze zur Auflösung der Normenkollision
- Das Wirtschaftliche Eigentümer Registergesetz : was ändert sich für Steuerberater und Wirtschafsprüfer?
- Das innergemeinschaftliche Dreiecksgeschäft : zum Einfluss der jüngsten Rechtsprechung auf dessen Anwendbarkeit und Angabepflichten
- Das neue deutsch-australische DBA im Lichte der BEPS-induzierten Bekämpfung der Steuerumgehung und Steuervermeidung
- Das sog. Multilaterale Instrument : Zukunft des Abkommensrechts
- Das sogenannte verantwortungsvolle Handeln im Steuerbereich - eine Momentaufnahme = So-called tax good governance - a snapshot
- De "Brexit": een uitgelezen kans voor Nederland als fondsenland!
- De 30%-regeling voor ingekomen werknemers : stand van zaken per juni 2017
- De BTW-toerekening van intracommunautair vervoer bij ketentransacties
- De Certified Taxable Person : vereenvoudiging als reactie op vertrouwen
- De Europese invulling van BEPS
- De Italiaanse Telecomzaak : de Hoge Raad en de fiscale wetgever : in gesprek, verbinding verbroken of assistentie van een telefoniste nodig?
- De Mededeling staatssteun 2016 : een momentopname door de Europese Commissie
- De Panama Papers : veel opschudding, maar weinig nieuws (onder de zon)!
- De Wet uitwisseling inlichtingen over rulings
- De deeleconomie : gevolgen in de directe en indirecte belastingen
- De eigenwoningregeling in het regeerakkoord
- De fiscale ideeën in de verkiezingsprogramma's
- De forfaitaire vermogensrendementsheffing (box 3) met ingang van 1 januari 2017 impliceert een progressieve vermogensbelasting
- De geherlanceerde CCTB / CCCTB-voorstellen : nu wél een schot in de roos?
- De implementatie van de geamendeerde Moeder-dochterrichtlijn
- De informatiebeschikking anno 2017
- De invloed van maatschappelijke opvattingen op het beroep van belastingadviseur
- De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
- De nieuwe aftrek voor innovatie-inkomsten
- De nieuwe documentatieplicht inzake verrekenprijzen van A tot Z : quod non est in actis non est in mundo
- De nieuwe structuur van de FOD Financiën
- De nieuwe wetgeving inzake interne meerwaarden : het toepassingsgebied beperkt tot bestrijding van een welbepaald 'misbruik'
- De rechtsstatelijkheid van het handelen van de Belastingdienst
- De stiefmoederlijke behandeling van IAS/IFRS in het CCTB-voorstel
- De toekomst van de renteaftrek in de vennootschapsbelasting
- De toekomst van transfer pricing : Belgisch rapport n.a.v. het 71ste IFA-congres te Rio de Janeiro, Brazilië (27 augustus-1 september 2017) : (The future of Transfer Pricing)
- De verlaging van de vaste-inrichtingsdrempel via het Anti-BEPS-Verdrag : veel gescheer en weinig wol?
- Deckelung der Abzugsbesteuerung bei der Überlassung von Arbeitskräften aus dem EU-/EWR-Ausland nach Österreich : VwGH zur Nettoabzugsbesteuerung
- Decline of controlled foreign company rules and rise of intellectual property boxes : how the European Court of Justice affects tax competition and economic distortions in Europe
- Decree issued on country-by-country reporting
- Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel I)
- Deelnemingsrente en (kwalificerende) verkrijgingsprijs (deel II)
- Defining and calculating the arm's-length range
- Dell Products Ltd v General State Administration : STS 2861/2016, recurso no 2555/2015
- Democracy, revolution and taxation
- Der "Directors Article" im neuen DBA Deutschland/Niederlande - Zweifelsfragen und Lösungsansätze
- Der "reziproke" Informationsaustausch der USA von Finanzkonten nach FATCA = The "reciprocal" information sharing by the USA of financial accounts
- Der (neue) Kleinunternehmer ab 2017 : Änderungen durch das AbgÄG 2016
- Der Brexit vernichtet die Limited in Österreich : aber es gibt Auswege
- Der Einfluss des Beihilferechts auf die direkten Steuern in Deutschland
- Der Einfluss des Bundestages auf Doppelbesteuerungsabkommen
- Der Entwurf des Steuerumgehungsbekämpfungsgesetzes - die Retourkutsche des Gesetzgebers auf die "Panama Papers"