conduit company
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The concept conduit company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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conduit company
Resource Information
The concept conduit company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- conduit company
124 Items that share the Concept conduit company
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- A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
- A Plc v Federal Tax Administration Case 2C_880/2018
- A guide to the proposed withholding tax regulations
- Abuse of tax treaties
- Agency in the Middle East and North Africa : an introduction to legal aspects of doing business in the Middle East and North Africa through intermediaries
- Anti-avoidance provisions, fictitious interposition and conduit companies
- Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017) : when clarifications raise further doubts
- Assurantiebemiddelingsbedrijf en fiscus
- Ausländische Betriebsstätten bzw. Tochtergesellschaften und DBA- Freistellung - Organschaft einer Muttergesellschaft mit einer GmbH als Zwischenholding
- Ausschluss der Kapitalertragsteuerstattung bei Zwischenschaltung einer funktionslosen Holdinggesellschaft- zugleich Anmerkung zum BMF-Schreiben vom 30.1.1006, IV B 1 - S.2411 - 4/06
- Australian financial system : final report of the Committee of Inquiry
- Auswirkungen von Sitzverlegungen, Satzungsänderungen und Umwandlungen von ausländischen Zwischengesellschaften auf die deutsche Hinzurechnungsbesteuerung
- Außensteuergesetz
- Beneficial ownership : handle with care
- Beneficial ownership in international tax law
- Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
- Beneficiario effettivo e treaty shopping : monitoraggio dei capitali, fiscalità, anti-riciclaggio
- Blocker alchemy [part 1]
- Brievenbusmaatschappijen exit?
- CJEU decisions on tax avoidance and conduits : more questions than answers
- Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules
- Canada v Alta Energy Luxembourg SARL : Supreme Court of Canada divided on whether treaty shopping is abusive
- Clarifying the meaning of 'benificial owner' in tax treaties
- Combatting abuse by conduit companies : the doctrine of abuse under EU law and its influence on tax treaties
- Compete as a qualifying intermediary
- Conceptual aspects of beneficial ownership in the context of property law
- Conceptual problems of beneficial ownership and the corporate veil
- Conceptual problems of beneficial ownership in respect of agents and nominees
- Conduit entity rules are key to IP planning
- Current tax treaty issues : 50th anniversary of the International Tax Group
- DEL Commercial : conduit arrangements and abuse of tax treaties
- Danish cases on the use of holding companies for cross-border dividends and interest : a new test to disentangle abuse from real economic activity?
- Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
- Darkness over the Antilles and Aruba
- De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
- De wijzigingen aan het stelsel van definitief belaste inkomsten aangebracht door het koninklijk besluit van 20 december 1996
- Decreto-Legge No. 323 del 20 giugno 1996
- Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits
- Derecho fiscal internacional : temas selectos
- Die Besteuerung von Unternehmensbeteiligungsgesellschaften
- Die neue Hinzurechnungsbesteuerung für Beteiligungen an ausländischen Zwischengesellschaften : eine erste Analyse des BMF-Entwurfs v. 10.12.2019
- Doorstroomconstructies vanuit een Belgisch perspectief
- Double taxation conventions and the use of conduit companies
- Dutch intermediate companies for foreign investment in Poland
- EU holding company structure in treaty shopping cases
- Effectiveness of the beneficial ownership test in conduit company cases
- Elusione fiscale internazionale : strumenti unilaterali di contrasto e disposizioni convenzionali in materia di treaty shopping
- Foreign investment funds : change in tax regime for dividends and capital gains
- German anti-abuse : Germany acts to stop abuse
- Historical introduction to the test of dominion in the context of double tax treaties
- I rapporti di intermediazione nell'IVA
- Identifying conduit companies : a Russian perspective on the beneficial ownership concept
- International tax : a South African perspective
- International tax avoidance and evasion : four related studies
- International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
- Interpreting the factor of dominion in conduit company cases
- Introduction of withholding tax on dividends from Danish conduit companies
- Italian ruling takes 'beneficial ownership' concept too far
- Italy changes treatment of cross-border financing transactions
- Italy clarifies concept of beneficial ownership
- Italy's shifting approach to beneficial ownership and static holding companies
- Keine KESt-Entlastung für Dividenden an eine zypriotische Holding = No withholding tax relief for dividends paid to a Cypriot holding
- L'évasion et la fraude fiscales internationales : quatre études
- La cláusula del beneficiario efectivo : gracias y desgracias
- La doble residencia en los tratados fiscales para evitar la doble imposición, ¿es correcta la última modificación en la materia incluida en los Comentarios al Modelo de Convenio de la OCDE?
- Le operazioni conduit
- Limiting benefit shopping : measures of four large EU member states to counter erosion of their dividend tax [part 2]
- Limiting benefit shopping : outline of a measure to counter erosion of the dividend tax base in the EU [part 3]
- Limiting benefit shopping : use and abuse of EC Law [part 1]
- Methodische Überlegungen zu aktuellen Anwendungsproblemen des Paragr. 50d Abs. 3 EStG und einer systemgerechten Neuregelung
- Ministry of Taxation v NetApp Denmark ApS : Cases B-1980-12 and B-2173-12
- Missbrauchsabwehrrecht gegenüber ausländischen durchlaufgesellschaften
- Netherlands and Netherlands Antilles intermediary companies
- Netherlands eases foreign dividend withholding tax rules
- Neue Gestaltungshürden in der Anti-Treaty-Shopping-Regelung des Paragr. 50d Abs. 3 EStG
- New conduit rules increase cost of investing in the United States
- New life for Netherlands royalty conduit companies
- Nouvelles dispositions en matière de R.D.T. (deuxième partie)
- Offshore Finance Guide
- Ontwikkelingen in de kapitaalsbelasting in 2004
- Operazioni "conduit" : profili penali
- PEs, branches, and conduits add complexity to interest taxation
- Principal purpose test and wholly artificial arrangements, can substance rules really solve the problem of conduit companies and treaty shopping?
- Proposed conduit rules focus on U.S. withholding tax
- R.D.T. - Les conditions qualititatives - Etat de la question après la réforme 2002
- Review: OECD report "Double taxation conventions and the use of conduit companies"
- SDI Netherlands case : a windfall for Dutch licensing companies
- Stapled interests with a conduit
- Substanz von Empfängergesellschaften bei Outbound-Dividenden : Analyse und Würdigung der Schweizer Praxis (1. Teil)
- Surveying the scene after Prévost Car hits the Federal Court of Appeal : Prévost Car Inc. v. The Queen : 2009 DTC 5053 (FCA) ; aff'g 2008 DTC 3080 (TCC)
- Tassazione piena dei dividendi provenienti da società localizzate in "paradisi fiscali"
- Tax Court rejects cascading royalty theory : SDI Netherlands B.V. v. Comr
- Tax relief for conduit investment through New Zealand
- Tax rulings point towards law change
- Taxation of interest under domestic law, EU law and tax treaties
- The Danish tax avoidance cases: new milestones in the Court's anti-abuse doctrine
- The Dutch take on antiabuse rules and conduit companies in the context of the CJEU Danish cases
- The IRS in the SDI case: were they only bluffing?
- The Netherlands and UK sit at the heart of the global tax haven industry
- The Netherlands finance structure in practice
- The PPT in post-BEPS Tax Treaty Law : it is a GAAR but just a GAAR!
- The Proposed Unshell Directive : the Luxembourg and Netherlands approach
- The attribution of income to a person for tax treaty purposes
- The effect of global intangible low-taxed income on US investment in Australia
- The federal income taxation of financial intermediaries
- The indirect side of direct investment : multinational company finance and taxation
- The limitation on benefits article in the OECD Model : closing abusive (undesired) conduit gateways
- The need to restructure Dutch conduit entities
- The new U.S. branch tax and using Barbados as a conduit for non- treaty foreign investors in U.S. real estate
- The new US withholding tax regime : to be or not to be, a "qualified intermediary"
- The politics of the improper use of double tax treaties : China waves red flags
- The prohibition of abuse of rights after the ECJ Danish cases
- The proposed Sections 1441 withholding rules : daughter of portfolio interest
- Transfer pricing aspects of licensing arrangements - part I
- UK advance corporation tax (ACT) credit for Dutch investors
- Uncovering offshore financial centers : conduits and sinks in the global corporate ownership network
- Using Mauritius to invest in Indonesia
- Using a Dutch intermediary company to help manage and control an organization's worldwide tax liabilities
- Using sec. 7701(l) as a blunt instrument : two cases of regulatory overreach
- Voortgang van de Wet aanpassing fiscale eenheid
- Winstdrainage bij overnameholdings en dividendbelasting
- Withholding Tax Act 2021 : a split from historical trends!
- Zugriffsbesteuerung und internationales Schachtelprivileg
- Zur Bedeutung ausländischer Finanzierungsgesellschaften für die Finanzierung ausländischer Tochtergesellschaften deutscher multinationaler Unternehmen : eine Analyse steuerlicher Gestaltungsmöglichkeiten zur Absenkung der Finanzierungskosten durch den Einsatz ausländischer Finanzierungsgesellschaften
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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/h0UThlssUJ4/" 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/h0UThlssUJ4/">conduit company</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/h0UThlssUJ4/" 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/h0UThlssUJ4/">conduit company</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>
