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nexus
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- 'Equalization levy' proposal in Indian Finance Bill 2016 : is it legitimate tax policy or an attempt of treaty dodging?
- 'Sharing the pie' : taxing multinationals in a global market
- A SURE way of taxing the digital economy
- A blueprint for restructuring the OECD Model's distributive rules
- A critical evaluation of the OECD's BEPS project
- A deconstruction of the principal purposes test
- A matter of substance
- A new taxing right for the market jurisdiction : where are the limits?
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A road map for reaching global consensus on how to tax the digitalized economy
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Aligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia
- Aligning the location of taxation with the location of value creation : are we there yet!?!
- An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice
- An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
- Are the BEPS proposals compatible with EU law? (part 2)
- Arm's length net income for German withholding tax and tax declaration purposes
- Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization
- At the crossroads of reform : nexus concept and profit allocation rules in light of Pillar One and the C(C)CTB Proposal - A comparative study
- Ausgewählte Praxisbeispiele zur Relevanz der US-Steuervorschriften für deutsche Konzerne
- BEPS action 7 : the attempt to artificially create a taxable nexus
- BEPS dwingt "octrooiboxen" tot aanpassing
- BEPS proposals to regulate digital business : some critical comments
- BEPS, the digital(ized) economy and the taxation of services and royalties
- Bausteine einer steuereffektiven internationalen Konzernstruktur : ist Steuerplanung Schnee von gestern oder ewiges Eis?
- Belgium's new innovation income deduction regime
- Besluit vooroverleg rulings met internationaal karakter gepubliceerd
- Big data en belastingen - nationale en internationale belastingheffing m.b.t. data gedreven ondernemingen : Belgisch rapport n.a.v. het 74ste IFA-congres te Berlijn, Duitsland (4-8 September 2022)
- Blockchain and distributed ledgers - another wave of challenges to tax and transfer pricing from the digital economy
- Blueprints for a new PE nexus to tax business income in the era of the digital economy
- Building global international tax law : essays in honour of Guglielmo Maisto
- Building on the rubble of Pillar One
- Casenote - Supreme Court decides against extraterritorial taxation
- Click-through and affiliate nexus cases subject of recent state High Court rulings
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Cloud computing and VAT
- Combatting corporate tax risk in the age of remote work
- Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
- Consideraciones tributarias entorno a la computación en la nube = Tax considerations around cloud computing
- Court grants judicial review of denied U.S. tax treaty qualification ruling
- Cross-border mobility of individuals and the lack of fiscal policy coordination among jurisdictions (even) after the BEPS project
- Cross-border taxation of permanent establishments : an international comparison
- Crypto lessons from at home and abroad
- Current tax treaty issues : 50th anniversary of the International Tax Group
- Customary international law and tax - the fog of law
- DAC6 from a Swiss Perspective
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Das Nexus-Konzept (Steuerlicher Anknüpfungspunkt)
- Das OECD-Forum gegen schädlichen Steuerwettbewerb : Strukturen, aktuelle Themen und Reformbedarf
- De nieuwe aftrek voor innovatie-inkomsten
- Developing country taxation, part IV: BEPS, formulary apportionment and practical steps
- Developments on the digital economy front : progress or regression?
- Die Besteuerung der digitalen Wirtschaft : Diskussionen auf EU-Ebene gehen in die nächste Runde
- Die EU-Gruppe Verhaltenskodex (Unternehmensbesteuerung) : Überblick über aktuelle Arbeiten gegen schädlichen Steuerwettbewerb in der Europäischen Union
- Die Zukunft der Unternehmensbesteuerung - G7, G20, OECD und EU schaffen eine neue Weltsteuerordnung = The future of corporate taxation - G7, G20, OECD and EU create a new worldwide tax regime
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Die niederländische Innovationsbox : Neuregelung entspricht den BEPS-Vorgaben
- Digital business and corporate income taxation : what's value creation got to do with it?
- Digital services tax : assessing the policy reasons for its introduction in the European Union
- Digital tax : a defining issue finds itself at a crossroads
- Digital taxation : a view from the United States and France
- Digital taxation in Europe : state of play
- Displaced employees and COVID-19 : the new tax obligations
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Distributive profit allocation rules : a new approach for an old problem
- Déduction pour revenus d'innovation : le nouveau régime fiscal belge spécifique à la propriété intellectuelle
- E-flight risk? Wayfair and the revenue rule
- EY roundtable : taxing the cloud
- Einfluss der US-Steuerreform auf die Bestimmung der Niedrigbesteuerung iSd Paragr. 8 Abs. 3 S. 1 AStG
- Einkünfteermittlung bei beschränkter Steuerpflicht durch Registrierung immaterieller Wirtschaftsgüter
- Eliminating relevant unilateral measures under pillar 1
- Enhancing the group interest in transfer pricing analysis
- Evaluate practicality of OECD PE activity exemptions in light of evolving tax nexus for consumer-facing business (OECD Model Convention, Article 5, paragraph 4)
- Exploring the nexus doctrine in international tax law
- Extranational taxation : Canada and UNCLOS article 82
- FTC regs : constructing a path forward
- Foreign business meet the wild, wild world of SALT - part 1
- Foreign business meet the wild, wild world of SALT - part 2
- Foundations of international corporate taxation : a Swiss perspective
- French tax developments - when the going gets tough, will the tough get going?
- Frontier workers’ tax and social security status in Europe : optimizing the legal status in a changing landscape
- German withholding taxes on extraterritorial royalty payments : new guidance on the top-down approach
- Germany's U-turn on extraterritorial IP taxation
- Give us the law : responses and challenges to UTPR resisters
- Global Transfer Pricing Conference 2019 : transfer pricing developments around the world
- Global Transfer Pricing Conference 2020 : transfer pricing developments around the world
- Global trends in VAT/GST and direct taxes
- Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
- Heffingsjurisdictie in een digitaliserende economie; waarom 'online profits' zo ongrijpbaar zijn
- Herausforderungen einer Digitalsteuer
- How unified is the OECD's Unified Approach?
- IP Box regimes and multinational enterprises : does nexus pay off?
- Implications of Wayfair
- In search of an international tax system in a post-BEPS tax competition setting
- India's new profit attribution proposal and the arm's-length standard
- India: New nexus-based concept of significant economic presence
- Inländische Abzugsteuern bei extraterritorialen Lizenzvergütungen - Überlegungen zur Bestimmung der Steuern der Höhe nach
- Insurance tax developments in 2019 : adapting to TCJA guidance
- Insurance tax developments in 2020 : a year of change after change
- International fiscal agreements and the Nigerian nexus
- International issues in state taxation : four trends to watch
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- International tax update
- International taxation in the digital economy : challenge accepted?
- Ist die Kritik an der Dienstleistungsbetriebsstätte gerechtfertigt? = Is the criticism of the service permanent establishment justified?
- It ain't over till it's over, part II : state tax implications of implementing a sustained federal transfer pricing adjustment
- Kazakhstan's new nexus rules for information technology services and IP assets
- Knowledge development box: best in class?
- La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
- Lizenzschranke bei Outbound- Betriebsstätten in den USA : zukünftige Nexus-Exkulpation nach Paragr. 4j EStG auch in USA-Besteuerungsfällen?
- Location-specific advantages : modified application of the arm's length principle in a knowledge-based economy
- Mandatory disclosure rules : spotlight on Germany
- Materieller und formeller Nexus bei Verrechnungspreisen : Design-Workshop und Gruppeninterview
- Measuring and interpreting countries' tax attractiveness for investments in digital business models
- Navigating Germany's registration-based IP tax
- Netherlands adopts stringent requirements for issuing tax rulings
- New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
- New framework
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Australia
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : China
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Hong Kong
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : India
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Indonesia
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Japan
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Malaysia
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Philippines
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Singapore
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Taiwan
- Nexus for taxation in Asia : contemporary permanent establishment and related issues : Vietnam
- Nexus limitations on German-source IP taxation
- Nexus matters : India's right to tax
- Nexus requirements for taxation of non-residents' business income : a normative evaluation in the context of the global economy
- Nexus rules and theories of market-based taxation in the BEPS Project
- Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
- OECD BEPS project : tax challenges of the digital economy (part 2)
- OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
- OECD buried under avalanche of Pillar 1 tax reform comments
- OECD veröffentlicht neue Gewinnverteilungsregelungen für digitale und konsumentenorientierte Unternehmen : OECD legt am 12.10.2020 ein neues Konsultationspapier ("Pillar One Blueprint") für die Weiterentwicklung der internationalen Unternehmensbesteuerung vor
- OECD weighing extensive input on digital economy tax proposals
- OECD's work on the economy : impact far beyond the digital economy
- OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
- One answer to why and how to tax the digitalized economy
- Opening Pandora's box in the international tax field : double taxation [part 2]
- Opening Pandora's box in the international tax field : new trends [part 3]
- Opening Pandora's box in the international tax field [part 1]
- Options to address the direct tax challenges raised by the digital economy - a critical analysis
- Patent boxes design, patents location and local R&D
- Patent-, Lizenz- und IP-Boxen - Übersicht und aktuelle Entwicklungen = Patent, license and IP boxes - overview and current developments
- Permanent establishments and Action 1 on the digital economy of the OECD Base Erosion and Profit Shifting initiative : the nexus criterion redefined?
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
- Pillars One and Two : global tax reform
- Progressive formulary apportionment : the case for 'amount D'
- Proposal for a reform of Article 21 of the OECD Model
- Quo vadis Verrechnungspreise - die OECD auf Abwegen? Der Entwurf zur "Säule 1" v. 9.10.2019
- Recent developments on the German license barrier
- Reflections on the cross-border tax challenges of the digital economy
- Reimagining international taxation : navigating through the crises of pandemic, lack of consensus and retrospective taxation
- Research handbook on international taxation
- Risiken der Besteuerung der digitalen Wirtschaft nach "Säule 1" : Handlungsbedarf des deutschen Gesetzgebers
- Schranken der Besteuerung extraterritorialer Lizenzeinkünfte (Teil I) : Nexus-Erfordernis, gleichmäßiger Vollzug und Vertrauensschutz
- Schranken der Besteuerung extraterritorialer Lizenzeinkünfte (Teil II) : Verfassungskonforme Auslegung des Paragr. 49 Abs. 1 Nr. 2 Buchst. a, Nr. 6 EStG wegen eines trukturellen Vollzugsdefizits und Vertrauensschutzgesichtspunkten
- Should Sweden adopt a patent box regime? [part 1]
- Slicing the shadow : OECD consultation highlights profit allocation difficulties
- Smartphones, research and development and corporation tax : current treatment and future possibilities
- South Dakota v Wayfair Inc : No 17-494
- State adoption of European DST's : misguided and unnecessary
- State corporation income taxation : an economic perspective on nexus
- States and pillar 1 nexus and revenue sourcing rules : here we go again?
- States test limits of attributional nexus in a global economy
- Steuerlicher Nexus durch "digitale Nomaden" und der Unsinn der Homeoffice-Betriebsstätte = Tax nexus due to "digital nomads" and the folly of home office permanent establishments
- Steuerplanung durch IP-Box-Regime in Europa : Förderungsmöglichkeiten für Forschung und Entwicklung in ausgewählten Staaten
- Substanzlose Niederlande? Neue Regeln für unilaterale Advance Tax und Pricing Agreements : die neue niederländische Ruling-Praxis
- Subtle shifts seen in the OECD/Inclusive Framework's program of work on digitalization
- Swimming against the current? Taxation of the digitalized economy in Latin America
- Swiss Federal Supreme Court on nexus for financial transaction tax
- Tax Cuts and Jobs Act : impact on Chinese clients' wealth and business interest planning
- Tax arrangements between the Netherlands and Curaçao
- Tax challenges arising from digitalisation - report on Pillar One blueprint : Inclusive Framework on BEPS
- Tax challenges of the digital economy : an evaluation of the new OECD nexus rule based on revenue thresholds
- Tax challenges of the digital economy : an evaluation of the new nexus rule based on revenue thresholds
- Tax jurisdiction in a digitalizing economy : why 'online profits' are so hard to pin down
- Tax nexus and jurisdiction in international and EU law
- Taxable presence and highly digitalized business models
- Taxation in a global digital economy
- Taxation of digital platforms
- Taxation of global business models : restore confidence in the system? A more balanced approach please!
- Taxing digital economy vis-à-vis Income Tax Act 1961 : issues and challenges
- Taxing multinational entreprises as unitary entities
- Taxing the digital economy - policy considerations and how to advance the debate
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : the EU proposals and other insights
- Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action
- Taxing where value is created : what's "user involvement" got to do with it?
- Taxing where value is created : what's 'user involvement' got to do with it?
- Technology-enabled tax compliance
- Territorialität und Personalität : Festschrift für Moris Lehner zum 70 Geburtstag
- The 2021 compromise
- The EU's proposed 'significant digital presence' framework
- The European Commission's proposal on corporate taxation and significant digital presence : a preliminary assessment
- The MNE's abridged tax guide to Canada
- The OECD "unified approach" : have the cards been reshuffled?
- The OECD BEPS project : a status update
- The OECD BEPS project : a status update
- The OECD Draft Model rules for nexus and revenue sourcing : services
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
- The OECD Unified Approach : nexus, scope, and coexisting with DSTs
- The OECD Unified Approach : understanding the real deal for market countries
- The OECD Unified Approach and the new international tax system : a half-way solution
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 2)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
- The OECD's plan to modernize the global corporate income tax framework
- The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
- The PPT in post-BEPS Tax Treaty Law : it is a GAAR but just a GAAR!
- The U.S. sales and use tax landscape - why non-U.S. businesses need to care
- The Unified Approach
- The Unified Approach under Pillar 1 : an early analysis
- The allocation of taxing rights for highly digitalised business models : in search of a fair and neutral solution
- The arm's-length standard enters its second century
- The digital economy and online advertising services: policy approaches and case law analysis
- The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- The future of the economic nexus standard for US sales & use tax collection
- The future of the profit split method
- The historic origins of transfer pricing, current challenges and outlook
- The impact of OECD's BEPS Action One Report on the taxation of the digital economy in African countries
- The new Spanish digital service tax - a strange combination of value creation and geolocalization
- The nexus of corporate income taxation and multinational activity
- The non-unique notion of "control" in transfer pricing : interpretation, legislative developments and problematic aspects from an Italian and international perspective
- The perils of gold plating
- The principle of 'Nexus' or 'Genuine Link' as a keystone of international income tax law : a reappraisal
- The reflection of data-driven value creation in the 2018 OECD and EU proposals
- The taxation of digital transactions in India : the new equalization levy
- The tip of the iceberg
- The updated cross-border ruling policy in the Netherlands
- The winds of change
- Top 100 income-tax rulings of 2015
- Transfer pricing and the arm's-length principle after the pillars
- Transfer pricing developments around the world 2019
- Transfer pricing developments around the world 2020
- Transfer pricing developments around the world 2021
- Transfer pricing developments in Nigeria
- Transfer pricing en winstbepaling : van zelfregulering naar 'command and control'-regulering
- Transfer pricing in Canada
- Transformación digital y justicia tributaria
- U.S. states test limits of economic nexus in global economy
- UBER: a test case analysis of nexus in digital economy
- US Supreme Court overturns Quill (1992) : physical presence rule for state sales tax
- Umsatzzuordnungsregeln (Revenue Sourcing Rules)
- Undertaxed profits and the use-it-or-lose-it principle
- Unilateral or unified : Canada's approach to taxing digital services
- Updates on e-business tax
- Users and value creation in the digital economy (case study on the value creation process of Booking.com platform business model)
- Veering off course : targeted advertising and market taxation under Volkswagen Finance and pillar 1
- Vooruitgang mondiale oplossing voor belasten digitale economie
- Wayfair : the United States steps toward virtual nexus
- What makes a Dutch company Dutch? The evolution of US limitation-on-benefits provisions
- Why corporate taxation should mean source taxation : a response to the OECD's Actions against base erosion and profit shifting
- Will jurisdictional nexus survive Chevron step 1?
- Will the Marketplace Fairness Act 2015 (or its rivals) modernize US sales tax law?
- Will the U.S. Wayfair decision impact the international digital taxation debate?
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