"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"

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The event 2017 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.