retroactivity
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retroactivity
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- 'Catch-56' : Germany's proposed extraterritorial IP-tax
- (Re)conciling the Vodafone-India tax dispute: the whirlwind isn't stopping
- 2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
- A degree of unfairness
- ABU v Comptroller of Income Tax : [2015] SGCA 4
- Abkommensrechtliche Besteuerung nachträglicher Betriebsstätteneinkünfte
- Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)
- Amazon and the others : is "lex retro non agit" still alive? Static and dynamic interpretation and application of tax treaties and additional materials
- Anti-tax avoidance in corporate taxation under EU law : the internal market narrative
- Application de la loi fiscale dans le temps: une décennie riche d'évolutions
- Artikel 1 Eerste Protocol EVRM en het Nederlandse fiscale recht : de stand van zaken anno 2014
- Auslandsdividenden und Anrechnung ausländischer Körperschaftsteuer im Inland
- Auslegung von Art. 27 DBA-Schweiz im Lichte des geänderten OECD-Musterkommentars zu Art. 26 OECD-MA : Möglichkeit von rückwirkenden Gruppenanfragen zur Aufdeckung sogenannter "Abschleicher"
- Australia : retrospective operation of law reforms
- Australia to reform its general anti-avoidance regime
- Australia's retrospective transfer pricing law changes
- Begrenzung der Rechtsfolgen von EuGH-Richtersprüchen durch den nationalen Gesetzgeber
- Begrenzung der Wirkungen seiner Richtersprüche durch den EuGH
- Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578
- Beperkingen indienen bezwaar : de soep wordt niet zo heet gegeten
- Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria
- Beschränkung der zeitlichen Wirkung der Urteile des EuGH
- Brazilian thin capitalisation rules clarified
- Brexit and cross-border reorganizations : German tax risks
- CFC rules go up in smoke - with retroactive effect
- Cairn Energy Plc and Cairn UK Holdings Private Limited v The Republic of India : retroactive tax legislation when it ceases to meet the fair and equitable treatment standard
- Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors
- Chevron Australia Holdings Pty Ltd v Commissioner of Taxation : [2017] FCAFC 62
- Compartmentalization in the Netherlands participation exemption : a model for Europe?
- Constitutional limits to taxation in a democratic state : Hungary - national report
- Country survey : India
- DAC 6 - new EU tax disclosure rules : cause for concern?
- DAC6 implementation in Italy in practice : a further complication of an already burdensome regime?
- Das intertemporale Steuerrecht in der Rechtspechung
- De grenzen van de terugwerkende kracht in het belastingrecht
- De grondregels van het Belgisch fiscaal recht
- De in wetsvoorstel 25709 inzake de fiscale begeleiding juridische splitsing en fusie begrepen terugwerkende kracht inzake het op aandelen gestorte kapitaal
- De jaargrensoverschrijdende kostenvergoeding; over onvoorwaardelijke rechten en compartimentering
- De rechtszekerheid van de terugwerkende kracht van BTW-anticonstructiewetgeving : bespreking van enige aspecten van de terugwerkende kracht van BTW-anticonstructiewetgeving en het Europese rechtszekerheid- en vertrouwensbeginsel
- De retroactiviteit van wetten, decreten en ordonnanties
- Der negative Ankündigungseffekt bei der Schaffung von Paragr. 15b EStG - Ein Beitrag zur Steuergesetzgebung
- Die Bedeutung der Rechtssache Manninen für die deutsche Besteuerungspraxis
- Die Beschränkung der zeitlichen Wirkung von EuGH-Urteilen im Lichte des Urteils Meilicke
- Die Beschränkung der zeitlichen Wirkung von Urteilen des EuGH - Überlegungen zum Fall "Meilicke"
- Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
- Die Schlussanträge in der Rechtssache Meilicke : Vorschlag einer zeitlichen Begrenzung der Wirkung des Urteils "auf Zuruf" der Mitgliedstaaten?!
- Die Steuerrechtsordnung in der Diskussion : Festschrift für Klaus Tipke zum 70. Geburtstag
- Die neuen Entstrickungsregeln und das alte Problem der Rückwirkung : ausländische Freistellungs-Betriebsstätte
- Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014
- Disability payments : taxpayer may rely on ruling issued by the tax authorities
- Double tax treaties in United Kingdom tax law
- Dutch holding companies included in Brazilian grey list : controlled foreign company, thin capitalization and consolidation rules not applicable for 2015
- EU : Directive on interest and royalties
- Een reis doorheen de fiscale basisbeginselen
- Expanding access to retroactive QEFs : a Biden proposal that deserves swift enactment
- Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions
- Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
- Finance Act 2020 Notes : Section 35: changes to accounting standards affecting leases
- Finance Act Notes 2021 : Section 36 and Schedule 7 : hybrid and other mismatches
- Fiscalidade
- Foreign tax credits : substance prevails over form, but uncertainty remains
- Fragen zur Berücksichtigung rückwirkender Ereignisse gem Paragr. 295a BAO
- France : treatment of capital gains on sale of securities - retroactive application of new rules
- Friday the 13th
- Friends without benefits? The Treasury and EU state aid
- Fusions de sociétés, rétroactivité et théorie du coût d'acquisition
- Germany's proposed anti-hybrid rules
- Gibt es für verunglückte Dreiecksgeschäfte vielleicht doch eine Rettung? VwGH legt EUGH Fragen vor
- Goed Wonen : retrospectivity in domestic VAT legislation : a jump to the left, then a step to the right?
- Het Arbitragehof over de belastingheffing op liquidatieboni : (Arbitragehof, arresten nrs 109/2004, 110/2004 en 111/2004, 23 juni 2004)
- Hoe verder met de 'verruimde' inkeerregeling?
- ING DIRECT and others v Central Court of Economic and Administrative Matters : SAN 2995/2015, recurso no 281/2012
- In the post-Pitt world ..
- India budget 2014-2015
- Indian taxation of a foreign satellite owner's income from transmission of television programmes
- Indirect transfer tax : India’s tryst with retrospective taxation and treaty disputes
- Indirect transfer taxation in India : from Vodafone to Cairn
- Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
- International tax avoidance issues : an analysis of the Indian law and policy
- Italian Budget Law for 2021, UCITS and refund requests : is there a light at the end of the tunnel?
- Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 1)
- Kan aan de man-vrouw-maatschap terugwerkende kracht worden toegekend?
- Krok and another v Commissioner for the South African Revenue Services : [2015] ZASCA 107 (Case Nos 20230/2014 and 20232/2014)
- L'effet rétroactif de l'article 49 de la loi programme du 9 juillet 2004 en matière de prescription des délais de recouvrement contraire à la convention européenne des droit de l'homme
- La reversión de la carga de la prueba para justificar los motivos económicos válidos en las reorganizaciones empresariales
- La rétroactivité en droit fiscal
- La rétroactivité fiscale : une exception française menacée?
- La rétroactivité: comment l'aborder en pratique d'un point de vue juridique et fiscal?
- La taxe annuelle de 3% sur les immeubles possédés pas les sociétés étrangères. La loi rétroactive et le conseil constitutionnel, ou l'arroseur arrosé ? (A propos de la décision No. 89-268 DC du 29 décembre 1989)
- Las disposiciones aclaratorias en la práctica jurídica : análisis crítico de su aplicación en el Derecho Público español y comunitario
- Le reboursement des taxes contraires au droit communautaire : Quel délai?
- Les lois fiscales rétroactives
- Macedonia - back to classic taxation of profits
- Malaysia introduces transfer pricing rules
- Meilicke und die Rückwirkung - zu Paragr. 130 AO bei der praktischen Umsetzung des EuGH-Urteils Meilicke
- Memoria : Volumen II
- Memoria : volumen I
- Missbrauchverhinderungsvorschriften zur steuerlichen Rückwirkung in der Praxis
- Netherlands considers an exit levy proposal in response to corporate relocations
- Neues zur Rückwirkung - die Europäische Menschenrechtskonvention, eine übersehene Rechtsquelle
- New transfer pricing legislation
- No retroactive application of Sec. 1(3) of the Foreign Tax Act to business restructurings before 2008
- No salvation in Maltese pension plans
- Obtaining retroactive DASTM benefits under 985 regs
- Ontario's retroactive change to land transfer tax
- Pending cases filed by Italian Courts : Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona
- Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service and another : Case number 87760/2014
- Policy forum: Impact of retroactive legislation on the litigant
- Practical implications for the interpretation of the DEMPE concept : the l'Oréal India Pvt Ltd case
- Proportionality and fair taxation
- Proportionality and fair taxation
- Proportionality and fair taxation
- R (on the application of Huitson) v Revenue and Customs Commissioners : [2010] EWHC 97 (Admin)
- R (on the application of Huitson) v Revenue and Customs Commissioners : [2011] EWCA Civ 893
- R (on the application of Shiner and another) v Revenue and Customs Commissioners : [2011] EWCA Civ 892
- R. (Hely-Hutchinson) v HMRC : fairness in tax law and revenue guidance
- R. (on the application of Dickinson) v HMRC and R. (on the application of Vacation Rentals (UK) Ltd) v HMRC : delegitimising legitimate expectations - the macro-political field
- R. (on the application of Rowe and Others) v HMRC
- Re SA Vivendi : Nos 1305900, 1307719
- Rechteüberlassung bei beschränkter Steuerpflicht : BMF, Schreiben v. 11.2.2021 - IV B 8 - S 2300/19/10016
- Rechtszekerheid en de Wet IB 2001 (1)
- Regards croisés sur la qualité de la législation fiscale
- Reimagining international taxation : navigating through the crises of pandemic, lack of consensus and retrospective taxation
- Render unto Caesar?
- Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
- Retro active tax legislation: a 'deaf leopard' and his spots
- Retroactive amendment of double taxation agreements : the impact of the Ben Nevis judgement
- Retroactive application of the OECD Transfer Pricing Guidelines for interpretation in transfer pricing issues
- Retroactive effect of mergers under Luxembourg tax law : is time travel actually possible?
- Retroactive tax legislation in view of article 1 First Protocol ECHR
- Retroactivity : Swedish practice on legislation by governmental communication
- Retroactivity : comparative approach between France, Belgium and the U.S
- Retroactivity in German business law : distortions between corporate law, statutory accounting and tax law in multi-stage reorganizations
- Retroactivity in the exchange of information on demand
- Retroactivity of tax legislation : 2010 EATLP Congress, Leuven, 27-29 May 2010
- Retrospective amendments
- Retrospective tax law : has Pandora's box opened never to be shut again?
- Revenue and Customs Commissioners and another v Ben Nevis (Holdings) Ltd and others : [2012] EWHC 1807 (Ch)
- Rollback of APAs in Greece
- Rupture d'égalité ou rétroactivité de la loi fiscale. L'article 209B réformé du CGII entre Charybde et Scylla
- Rétroactivité fiscale des apports d'actif à une société nouvelle
- Rétroactivité fiscale des fusions
- Rückwirkende Bewertung beim Zusammenschluss
- Rückwirkung bei der internationalen Amtshilfe in Steuersachen : wird das schweizerische Bankkundengeheimnis bzw. das Recht auf Privatsphäre rückwirkend aufgehoben?
- Rückwirkung im Steuerrecht unter besonderer Berücksichtigung der steuerlichen Rückwirkung von Vertraegen
- Schweiz: zeitlicher Anwendungsbereich von Gruppenanfragen : brennende Fragen der eidgenössischen Steueramtshilfe für Deutschland
- Some recent decisions of the European Court of Human Rights on tax matters
- Some recent decisions of the European Court of Human Rights on tax matters (and related decisions of the European Court of Justice)
- Sources du droit fiscal: l'article 6-1 de la Convention EDH ne peut être invoqué pour écarter l'application d'une loi qui valide pour le passé des procédures de contrôle de l'impôt
- South African Supreme Court of Appeal confirms application of protocol to a tax treaty to a period before signature date
- Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties
- Spoedreparatie en fiscale eenheid : van wegdenken tot spoorzoeken
- State of play in respect of the Skandia America Corporation case
- Tax and the rule of law
- Tax information exchange agreements and the prohibition of retroactivity
- Tax legislation within the scope of EU-state aid law: an overview of critical issues arising from the German "reorganization clause"
- Tax treaty case law around the globe : 2014
- Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society
- Taxation and the Right to property : case-law of the European Court of Human Rights
- Taxation at the European Court of Human Rights
- Taxation of foreign institutional investors in India : the hanging fire
- Taxing by proclamation : legislating by media release and the rule of law
- Taxing out of time : parliamentary supremacy and retroactive tax legislation
- Taxpayers expect ..
- Terugwerkende kracht (on)toelaatbaar? : wanneer kan een wetswijziging door een burger worden voorzien?
- Terugwerkende kracht op het gebied van belastingwetgeving (2) : bespreking van het preadvies van mr. H. Prast
- Terugwerkende kracht op het gebied van belastingwetgeving : preadvies van mr. H. Prast
- Terugwerkende kracht van belastingwetgeving : bespreking van de dissertatie Terugwerkende kracht van belastingwetgeving: gewikt en gewogen van mr. dr. M.R.T. Pauwels
- Terugwerkende kracht van belastingwetgeving : gewikt en gewogen : een rechtstheoretisch en positiefrechtelijk onderzoek naar een methode voor vorming van wettelijk overgangsrecht in het belastingrecht
- The APA process in India
- The April 2019 Loan Charge
- The Cairn Arbitration award : retrospective taxation of indirect share transfers in India breaches bilateral investment treaty
- The ECJ, retrospectivity and the Member States' tax revenues
- The Indian Taxation Laws (Amendment) Act, 2021 : a commendable change of policy or simply an offer for settlement?
- The Supreme Court of Canada narrows the availability of rectification in tax cases
- The Swiss twist: the exchange-of-information provisions of the Canada-Switzerland protocol
- The Vodafone saga : an analysis of the Indian Supreme Court's decision
- The future of the economic nexus standard for US sales & use tax collection
- The implementation of the "Authorised OECD Approach" under German law and its relation to tax treaties already in force - can the "Authorised OECD Approach" be applied retrospectively?
- The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
- The primacy of EU law and the retroactive application of ECJ case law : the Spanish application of ECJ case law on the horizontal tax group
- The principle of statute-based taxation in Japan - trends of scholars opinion and case law
- The protection of the right to property in article 1 of the First Protocol to the European Human Rights Convention limiting the fiscal power of states
- The relevance of intercompany agreements under German corporate tax law
- The retroactive effect of changes to the Commentaries on the OECD Model
- The smoke and mirrors around the "stage one" transfer pricing reforms
- The taxation of corporate reorganizations : retrospectivity : the Income Tax Act and the time machine
- Tijd voor uitbreiding van de Notitie terugwerkende kracht en eerbiedigende werking
- Time and tax : issues in international, EU, and constitutional law
- Timing issues related to the changes of the applicable treaty law
- Timing issues under double tax treaties : the Dutch approach
- Top 100 income-tax rulings of 2014
- Traités d'apports fixant une date d'effet rétroactive
- Tuning in on trust
- Turn back the clock
- Turning back time : retroactive legislation can be justified in exceptional circumstances, but taxpayers don't always need to agree
- Una perspectiva sobre la ejecución y retroacción de actuaciones en el ámbito tributario
- Unanswered questions after Mayo
- Unternehmensveräusserung und steuerrechtliche Rückwirkung
- Vegotex International SA v Belgium : (App no 49812/09)
- Verfahrensrechtliche Fragen der neuen Entstrickungsbesteuerung
- Verfassungsrechtliche Grenzen klarstellender Regelungen im Steuerrecht : BVerfG, Beschluss vom 17. 12. 2013 - 1 BvL 5/08
- Vergi hukukunda geriye yürümezlik esası = Non-retroactivity in tax law
- Vodafone India Service Pvt Ltd (formerly known as 3 Global Services Pvt Ltd) v Union of India and others : Writ Petition No 488 of 2012
- Vodafone, Hydra and Hercules' second labour revisited
- Vodafone, Hydra, and the call for Hercules
- Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes : [2013] JCA 239
- Ways and Means draft would redesign GILTI pragmatically
- Wetsvoorstel uitstel van betaling exitheffingen
- When does retroactive become prospective under Israeli law?
- Will case law do?
- With the wisdom of hindsight
- Zeitliche Wirkung von EuGH-Urteilen : Zugleich Anmerkung zu den Schlussantragen der Frau Generalanwalt Stix-Hackl vom 14.3.2006 in der Rs. C-475/03, Banca Popolare di Cremona
- Zur Anrechnung ausländischer Körperschaftsteuer : Anmerkung zu den Schlussanträgen des Generalanwalts Tizzano vom 10.11.2005 in der Rs. C-292/04
- Zur rückwirkenden Anwendung von EuGH-Urteilen am Beispiel der "Manninen"-Entscheidung des EuGH
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/e8bHA-kaya4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e8bHA-kaya4/">retroactivity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/e8bHA-kaya4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e8bHA-kaya4/">retroactivity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
