substance requirements
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The concept substance requirements represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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substance requirements
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The concept substance requirements represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- substance requirements
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- "Place of effective management" : test of corporate residency redefined
- "Substantial" light on indirect transfer provisions
- Abkommensberechtigung von Personal Holdings : Treaty Shopping and Rule Shopping bei privat gehaltenen Holdinggesellschaften
- Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Aktuelle Entwicklungen zum "Cadbury-Test" im Rahmen der Hinzurechnungsbesteuerung : kritische Überlegungen zum BMF-Schreiben zu Paragr. 8 Abs. 2 AStG v. 4.11.2016
- Application of the DEMPE concept in the pharmaceutical industry
- Application of the Spanish GAAR to a cross-border financing structure implemented by a multinational group through a Netherlands entity
- Are the BEPS proposals compatible with EU law? (part 2)
- Are the BEPS proposals compatible with EU law? Part 3
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Argentinian Court Decides that the sixth transfer pricing method must be used for customs valuations based on business substance as a decisive factor
- Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
- Ausländische Holdinggesellschaften im Spannungsfeld vom Einkünftezurechnung und Missbrauch
- Ausländische Kapitalgesellschaften inländischer Anteilseigner - Teil II : die Anteilseigner - Grundstrukturen und aktuelle Entwicklungen
- Australian Taxation Office audit focus on arrangements involving intangibles
- Austrian anti-abuse legislation and EU law : compatibility issues
- Ausweitung des Substanztests auf Drittstaatenfälle : die Rechtslage de lege lata unter Berücksichtigung der aktuellen EuGH-Rechtsprechung
- BEPS and its influence on TP audit processes in Nigeria
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- Base erosion and profit shifting : a blueprint for Africa's response
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Comparison of the substantive aspects of impermissible tax arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)
- Contractual allocation of risks and substance : the Acer case
- Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
- Countering harmful tax practices more effectively, taking into account transparency and substance, Action 5 - 2015 final report
- Courts hold that notional interest deduction does not require substance
- DAC6 : some (potential) incompatibility profiles with article 6 ATAD
- Das OECD-Forum gegen schädlichen Steuerwettbewerb : Strukturen, aktuelle Themen und Reformbedarf
- Das Spannungsfeld zwischen Paragr. 50d Ab. 3 EStG und Paragr. 8 Abs. 2 AStG de lege lata
- De kaaimantaks 2.0 : een kritische commentaar bij de aanpassing van de kaaimantaks door de wet van 25 december 2017
- De kaaimantaks : geen paradijselijke maatregel
- De kaaimantaks : panta rhei
- De kaaimantaks als de yin en yang van de Belgische fiscaliteit : een kritische commentaar bij de invoering van het nieuwe EER-KB en niet-EER-KB
- De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
- De zaak-Fred Olsen en de aangepaste Moeder-dochterrichtlijn : de substance-vereisten binnen het Europese misbruikconcept
- Der spezielle Substanztest bei Einkünften mit Kapitalanlagecharakter
- Die Anti-Fragmentierungs-Regel des BEPS-Aktionspunktes 7 und ihre mögliche Auswirkung für die Substanzbeurteilung von internationalen Holdingstrukturen = The anti-fragmentation rule of BEPS Action 7 and its possible effects on the substance assessment of international holding structures
- Die Hinzurechnungsbesteuerung im Jahressteuergesetz 2018 im Überblick = An overview of the new CFC regime under the Annual Tax Act 2018
- Die Paragr. 10a KStG-VO zur Hinzurechnungsbesteuerung und zum Methodenwechsel im Überblick
- Die Umsetzung der Hinzurechnungsbesteuerung gemäß ATAD in Deutschland und in Österreich : zentrale Aspekte im Rechtsvergleich
- Die Weiterentwicklung der deutschen Hinzurechnungsbesteuerung durch die BEPS-RL : Substanzanforderungen, unangemessene Gestaltungen und Doppelbesteuerung
- Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
- Die „Unshell-Richtlinie“ gegen die missbräuchliche Nutzung von Briefkastenfirmen in der Europäischen Union (ATAD III) = Council Directive on rules to prevent the misuse of shell entities for tax purposes
- Disclosure of intercompany agreements under BEPS
- Disclosure, secrecy and the Panama Papers
- Dutch anti-abuse legislation and EU law : compatibility issues
- Economic substance for holding companies in the post- BEPS world and after recent ECJ case-law : an analysis of developments in Europe
- Enbridge case : lack of "substance" leads to denial of 0% dividend WTH under the EU Parent-Subsidiary Directive
- Enkele EU-aspecten van de antimisbruikbepaling van de inhoudingsvrijstelling dividendbelasting
- Entwurf der EU-Richtlinie gegen die missbräuchliche Nutzung von Briefkastenfirmen (ATAD 3) : Folgen der sog. Unshell-Initiative schon ab 2022
- Entwurf einer EU-Richtlinie gegen Briefkastengesellschaften : der Vorschlag im Überblick
- Establishment and substance of intermediate and other holding companies from an EU law perspective
- Finance centres in the age of BEPS [5]
- German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies
- Gesetzliche Neuregelung der Verrechnungspreise in Luxemburg : außerdem Hinweise zum neuen Rundschreiben der Steuerbehörde vom 27.12.2016
- Harmful tax practices - 2017 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Harmful tax practices - 2019 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2020 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS Action 5
- Hinzurechnungsbesteuerung und Methodenwechsel : Kommentar zu Paragr. 10a KStG
- Holding companies and Germany's new anti-treaty-shopping rule
- Holding companies in the EU : the quest for substance
- Hong Kong's transfer pricing legislation requires substance
- How technology is changing taxation in Latin America
- How the Netherlands is cleaning up its Tax Act
- Impact of labour in substance-carve out under Pillar 2 : with emphasis on platform economy
- Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG
- India : the importance and evolution of substance
- Informatieverplichting voor dienstverleningslichamen : oude wijn in nieuwe zakken?
- Inside the EU Code of Conduct Group : 20 years of tackling harmful tax competition
- Intangibles : re-engineering substance
- International tax developments in the Cayman Islands : the economic substance legislations and the issue of EU blacklisting
- Introduction of substance requirements for Netherlands holding companies
- Investing in the EU through an SPV
- KESt-Befreiung für Outbound-Dividenden - Formalvorgaben des BMF auf dem Prüfstand
- KESt-Rückerstattung bei Ausschüttungen an niederländische Holdinggesellschaft = Withholding tax relief regarding outbound dividends to Dutch holding companies
- Krisenbedingte Erträge in der Hinzurechnungsbesteuerung : Behandlung von Forderungsverzicht, Abzinsungsertrag und Forderungserwerb unter Nominalwert
- Legislatorische Handlungsnotwendigkeiten im Kontext der Hinzurechnungsbesteuerung : ausgewählte Problembereiche und steuersystematische Perspektiven
- Luxembourg issues guidance on transfer pricing
- Luxembourg's new transfer pricing circular on intra-group financing activities
- Netherlands budget plan 2019 : international tax update - December 2018
- New transfer pricing documentation requirements in Italy : the renewed interplay between domestic regulations and international sources
- New transfer pricing guidelines on intra-group financing activities
- New trends of international taxation
- New withholding tax on interest, royalties and dividends
- No substance requirements for Belgian notional interest deduction
- Panama papers : onshore, offshore and substance
- Paradigmenwechsel beim hinzurechnungssteuerlichen Substanztest
- Patent boxes : the rise, the change or the fall?
- Proposal for an EU Directive laying down rules to prevent the misuse of shell entities for tax purposes (Unshell) : seven steps towards disgrace or redemption
- Responsible tax in ontwikkeling
- Revised guidance on intercompany financing
- Risk-taking by multinational finance entities and interest deductibility
- Schweizer Lizenzbox - eine echte Alternative?
- Should Ethiopia sign the MLI? Prospects and challenges
- Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
- Substance in international tax law : DEMPE approach, substantial activity requirement and beneficial ownership
- Substance in international taxation - Belgium
- Substance in international taxation - Canada
- Substance in international taxation - United Kingdom
- Substance in transfer pricing in a post-BEPS world and beyond
- Substance requirements for entities located in a harmful tax jurisdiction under CFC rules and the EU freedom of establishment
- Substanz in internationalen Unternehmensstrukturen : Auswirkungen internationaler Entwicklungen auf Verrechnungspreispraxis und Steuerstrategie
- Substanz – Annäherungen an einen vielschichtigen Begriff : Ergebnisse eines Workshops in München
- Substanzerfordernis im Zusammenhang mit der Rückerstattung der Verrechnungssteuer im internationalen Konzernverhältnis
- Substanzlose Niederlande? Neue Regeln für unilaterale Advance Tax und Pricing Agreements : die neue niederländische Ruling-Praxis
- Substanznachweis im Zeitalter der Share and Gig Economy = Substance test in the age of share and gig economy
- Tagungsbericht zum IFA-Kongress 2019 in London
- Tax aspects of PRC red-chip structures
- Tax nexus and jurisdiction in international and EU law
- Tax planning : source state substance requirements
- Tax related changes in the UAE - key impacts for companies
- Tax treaty case law around the globe : 2011
- Taxing the digital economy - policy considerations and how to advance the debate
- The European commission's Unshell proposal : substantive or not?
- The Netherlands : holding companies
- The Netherlands : new decrees for "financial service companies"
- The Netherlands : new decrees for so-called financial services companies
- The Netherlands Court of Audit : an audit on tax avoidance
- The Proposed Unshell Directive : the Luxembourg and Netherlands approach
- The arm's length principle evolves towards a 'value creation functional (i.e. DEMPE) formula standard' : a barrier or a gateway to locational business planning?
- The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0
- The concept of substance in a post-BEPS world
- The concept of substance in international taxation
- The economic substance test
- The enlarged scope of Dutch substance requirements
- The global minimum tax : some known unknowns
- The importance of substance in a private equity fund context
- The new EU initiative on fighting shell entities : tackling a nonissue?
- The real deal : offshore jurisdictions introduce economic substance requirements
- The upcoming ATAD 3 substance rules : overview and first challenges
- Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
- Transfer pricing
- Transfer pricing developments around the world 2022
- Transfer pricing in a BEPS era : rethinking the arm's length principle - Part II
- Treaty abuse in the post-BEPS world : analysis of the policy shift and impact of the principal purpose test for MNE groups
- Ukraine ready to challenge double tax treaty benefits
- Using a sledgehammer to crack a nut : the European Commission's draft directive to tackle shell entities
- Van Papillon tot Vlinder : een ingrijpende klimaatverandering in de fiscale-eenheidswereld
- WebMindLicenses Kft v Nemzeti Adó-és Vámhivatal Kiemelt Adó-és Vám Föigazgatóság : base erosion, substance and human rights, a timely judgment of the CJEU
- What do companies look for in a holding jurisdiction?
- Zurechnung von Substanz und Aktivität einer Personengesellschaft für Zwecke der Quellensteuerentlastung = Attribution of substance and activity of a partnership for purposes of withholding tax relief
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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/hellKf22dHg/" 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/hellKf22dHg/">substance requirements</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/hellKf22dHg/" 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/hellKf22dHg/">substance requirements</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>
