Bell, K.A
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The person Bell, K.A represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Bell, K.A
Resource Information
The person Bell, K.A represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Bell, K.A
36 Items by the Person Bell, K.A
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- A look at the expert witness reports in Australia's SNF case
- BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
- BEPS shifts from talk to action in 2015, dominating tax planning, government legislation, and OECD's calendar
- Can formulary approach fit into arm's length confines? : formulary advocate dubs OECD draft chapters a significant step
- China considering annual APA reports, SAT official says
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
- China issues draft transfer pricing rules, includes detailed documentation provisions
- China rules implementing Unified Tax Law provisions codify elements of transfer pricing circulars, cost sharing
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
- China's transfer pricing structure called broad, flexible
- Comments warn services proposal would weaken OECD Model Treaty
- Draft OECD Model Tax Treaty Update includes PE threshold alternative, arbitration
- Former OECD transfer pricing head quizzes Andrus on discussion draft's approach to defining intangibles
- Germany's commensurate-with-income rule seen to violate EU law
- Groups object to proposed OECD Article 7 documentation requirements
- How does the United States negotiate APAs?
- Jettisoning the OECD's 'concluding contracts' PE test not only lowers threshold, it leads to more subjectivity, pratitioners say
- Lennard reports on 2014 UN annual meeting: Tax Committee to update tax treaty, manual in 2016
- Low profits, persistent losses drawing audit attention in China
- MAP uncertainty increasing in India, practitioners say
- New CFC rules may provide better solution to BEPS than transfer pricing overhaul, U.S. official suggests
- OECD 'Action Plan' raises questions about scope, timing, and feasibility of reaching international consensus on BEPS
- OECD adopts final report on PEs, applies "authorized approach" to dependent agents
- OECD delegates debate how to price business restructurings, taxpayer representatives bemoan non-recognition proposal
- OECD issues Draft of Revised Guideline chapters, adopts "most appropriate" method
- OECD issues revised draft of new Article 7, adds corresponding adjustment mechanism
- OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
- OECD plans transfer pricing milestones : scene set for continued PE debate in 2008
- OECD to focus revisions of business restructuring draft on exceptional non-recognition circumstances, official says
- OECD's Andrus, BIAC chair Lenon square off on question of which party should receive returns from intangibles
- OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
- Practitioners generally welcome revisions announced to CBC template, but outline remaining concerns
- Practitioners say OECD restructuring discussion draft would inject tax collectors' 'business judgement' into audits
- Pre-filing meetings critical to success of U.K. APAs, making a case for acceptance by HMRC, practitioners say
- Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
- Swedish Tax Agency proposes APA program for bilateral and multilateral agreements
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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/iFS42S9rb-s/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/iFS42S9rb-s/">Bell, K.A</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/iFS42S9rb-s/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/iFS42S9rb-s/">Bell, K.A</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>
