2005
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The event 2005 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
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2005
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- "Conservative" and "radical" alternatives for taxing e-commerce (part 1)
- "Dancing with Mr D" : the ECJ's denial of most-favoured-nation treatment in the "D" case
- "Fictitious income" and tax treaties
- "Green certificates" raise significant indirect tax questions
- "State of residence" may as well be "state of source" - there is no contradiction
- "Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
- 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
- 'Metamorfose' in het fiscaal procesrecht
- 'Pro-active' tax disclosure
- (Grensoverschrijdende) verliesverrekening
- 10/50 look-through rules : through the CFC look-through looking glass
- 2005 Mexican tax reform
- A Alemanha denuncia seu tratado de dupla tributação com o Brasil - razões e conseqüências da denúncia do tratado sob um ponto de vista alemão
- A CIDE royalties e sua relação com os tratados internacionais
- A Portuguese perspective on transfer pricing
- A benefits-received approach to creating an international tax
- A buyer's guide to transfer pricing software
- A comparative and economic approach to equality in European taxation
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Austria
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Belgium
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Cyprus
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Czech Republic
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Denmark
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Estonia
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Finland
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : France
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Germany
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Greece
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Hungary
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Ireland
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Italy
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Latvia
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Lithuania
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Luxembourg
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Malta
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Netherlands
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Norway
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Poland
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Portugal
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Russia
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovak Republic
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovenia
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Spain
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Sweden
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Switzerland
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United Kingdom
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United States
- A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
- A comparison of the goods and services tax general time of supply rules in New Zealand and Australia
- A comprehensive and contextual review of Polish taxation in 2005
- A comprehensive look at the Berry ratio in transfer pricing
- A conventional privilege?
- A dynamic model of the black economy
- A few things the Tax Reform Panel needs to remember
- A fiscal wind
- A goods and services tax
- A guide to U.S. taxation of foreign business travelers
- A guide to captive insurance companies (part 1)
- A guide to captive insurance companies (part 2)
- A guide to captive insurance companies (part 3)
- A guide to foreign irrevocable life insurance trusts
- A long way to go for thin capitalization rules
- A look at local business taxes
- A new age in cost sharing? The IRS proposed regulations
- A new approach to taxing financial intermediation services under a value-added tax
- A new era for employee share plans in France
- A new impetus for the Arbitration Convention?
- A new start for tax rulings
- A new three-tier proposal for determining corporate residence based principally on individual residence
- A note on financing health-care reform : some simple arguments concerning marginal tax burden
- A practical approach to Lithuanian taxation of corporate transactions
- A rejoinder to Manuel Pires : What if there is no tax Coca Cola?
- A requiem for Hansard : born 19 July 1923. Died 1 September 2005?
- A separate international tax regime for nonresident athletes
- A short guide to taxation in Korea
- A sledgehammer to crack a nut : proposed changes to transfer pricing rules reach far further than anyone had cause to expect
- A slip of the European Court in the D case (C-376/03) : denial of the most-favoured-nation treatment because of absence of similarity?
- A victory for the input tax claimant? Procedural consequences of the Optigen decision
- AAA v Financial Directorate : c j 2Afs 108/2004 - 106
- AB Lindex v The National Tax Board : case no 652-04 and 438-05
- APAs to be introduced in Poland
- Aangiftebiljet bewust(e) v(r)aag over trusts : een nadere beschouwing omtrent de rechtspositie van bij trust betrokken belastingplichtigen
- Aanpassing van de wettelijk voorziene bestraffing inzake douane en accijnzen door de hoven en rechtbanken
- Aanslag en beslissing van de directeur : een twee-eenheid?
- Abkommen über die Besteuerung von Zinserträgen zwischen der Europäischen Gemeinschaft und dem Fürstentum Monaco
- Abuse of law
- Abuse of law in France : developments regarding financial transactions
- Abuse of rights, fiscal neutrality and VAT
- Abusive tax shelters : weapons of tax destruction?
- Abzugsbeschränkungen nach Paragr. 8b KStG und dem Halbeinkünfteverfahren
- Abzugsverbot für Verluste aus ausländischen Betriebsstätten : verstösst Paragr. 2a Abs. 1 Satz 1 Nr. 2 EStG gegen Europarecht? - Anmerkung zum Beschluss des Niedersächsischen Finanzgerichts vom 14. 10. 2004, 6 V 655/04, EFG 2005, 286
- Accounting and tax treatment of exchange-traded funds
- Accrual versus realization
- Actualiteiten op het gebied van de stakingsproblematiek
- Administration principles - procedures of 12 April 2005
- Advance pricing agreements - Verfahren zur Vermeidung von Verrechnungspreiskonflikten : Plädoyer für die Schaffung spezieller Verfahrensvorschriften
- Advance pricing agreements to be implemented : commentary and comparative survey
- Advance rulings on transfer pricing in India - a tough call
- Advancing biodiversity conservation in Canada through ecological fiscal reform - the current situation and future potential
- Afschaffen OZB : gemeenten staan onder curatele!
- Afschrijving op vastgoed
- Afschrijvingen, vervangingsreserve en het begrip "bedrijfsmiddel"
- Agassi v Robinson
- Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
- Agency permanent establishments in securitization transactions
- Agreement between Switzerland and the European Union on the taxation of savings - a balanced "compromis Helvétique"
- Aiuti di stato mediante benefici fiscali ed efficacia nell'ordinamento interno delle decisioni negative della Commissione UE : rapporti tra precetto comunitario e procedure fiscali nazionali
- Akquisitionsfinanzierung in den Niederlanden
- Aktuelle Anwendung der Rückfallklauseln der DBA in der Praxis - Wo und wann kann die Finanzverwaltung trotz geänderter Rechtsauffassung des BFH noch "weisse Einkünfte" verhindern?
- Aktuelle Entwicklungen bei den steuerlichen Anforderungen an die Zwischenschaltung ausländischer Kapitalgesellschaften : Anmerkung zu BFH v. 31.5.2005 - I R 74, 88/04, FR 2005, 1094
- Aktuelle Entwicklungen im schweizerisch-deutschen Verhältnis
- Algemene beginselen van behoorlijk bestuur : evolutie of revolutie?
- All the world's a stage
- Allchin v R : 2005 TCC 476
- Allen and another v Revenue and Customs Commissioners : SpC 481
- Allocatie heffingsrecht ontslagvergoedingen
- Allocation and apportionment : lessons from the U.S. state tax system
- Alternative methods of price indexing social security : implications for benefits and system financing
- Alternative treatments for foreign source income in Australia's dividend imputation system
- Altes und Neues, Bekanntes und weniger Bekanntes zur sog. isolierenden Betrachtungsweise
- Amending the Mergers Directive
- American Jobs Creation Act : new section 199 domestic production deduction
- American Jobs Creation Act of 2004 : amendments to Subpart F
- American Jobs Creation Act of 2004 : extraordinary repatriation incentive
- American Jobs Creation Act of 2004 : repatriation of profits under Spanish tax and corporate law
- Amerikaner verschärfen Kampf gegen corporate tax shelters
- An Islamic alternative
- An OECD interpretation of Mexico's transfer pricing law, practice, and experience
- An analysis of the effects of vehicle property taxes on vehicle demand
- An analysis of the proposed U.S. regs on cross-border mergers
- An applied case of the direct method of tax revenue projection : a model for its application
- An excise tax on municipal solid waste?
- An exploration of tax patterns around the world
- An exploratory study of transfer pricing practices by multinationals with international affiliates
- An international comparative analysis of self assessment : what lessons are there for tax administrators?
- An international comparison of marginal effective tax rates on labour use
- An introduction to Islamic banking
- An investor's approach to cost sharing agreements : the new proposed regulations
- An outline of some of the key corporate tax incentives currently available in Hungary
- An overview of recent tax reform plans in Germany
- An overview of the tax regime
- An update on the South African tax reform process
- Analoge Abkommensanwendung zur Überwindung von Qualifikationskonflikten
- Analyse der aktuellen Rechtsprechung des BFH zur Verrechnungspreisbestimmung
- Analysing the PE articles within Australia's double tax treaties - part I
- Angels on a pin : arm's length in the world
- Angemessenheit von Verrechnungspreisen gegenüber inländischen Vertriebsgesellschaften - Anmerkungen zum BFH-Urteil vom 6.4.2005, I R 22/04
- Anglo-Amerikaanse trusts en subjectieve vennootschapsbelastingplicht : enkele notities aangaande fiscale transparantie
- Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief
- Anwendung der Rückfallklausel in Paragr. 50d Abs. 8 EStG bei ausländischem Arbeitslohn : Praxishinweise zu einem Merkblatt mit Weisungscharakter
- Anwendung des Paragr. 8a KStG bei beschränkter Steuerpflicht : zwischen Treaty Override und Gemeinschaftswidrigkeit?
- Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
- Aplicação concomitante da legislação de preços de transferência e da tributação do lucro em bases mundiais
- Appearance fee paid to non-resident professional golfer
- Application des conventions fiscales aux sociétés de personnes : une approche 'systémique'
- Application of arm's length principle to intra-company dealings : back to the origins
- Apportionment mechanisms for an EU company tax base
- Appropriate Canadian transfer pricing documentation
- Appunti sul regime di tassazione per trasparenza intersocietario di cui all'art. 115 T.u.i.r. : profili funzionali, aspetti applicativi e risvolti problematici
- Arbeidsinkomsten en verdragstoepassing
- Are international rulings the way forward?
- Are you sure you don't have a PE? Applying new OECD rules in Canada
- Argentina : tax incentives for investments in fixed assets and infrastructure
- Argentina's income tax on individuals, undivided estates and non-resident taxpayers
- Art and European VAT
- Art. 11, derde lid, BRK : terug naar een nultarief : Nederlandse deelnemingsdividenden naar de Nederlandse Antillen in historisch perspectief en de invloed van het recht van de Europese Unie op deze dividenden
- Art. 15 Abs. 3 und Abs. 4 DBA-Schweiz -quo vadis? - Anmerkungen zum Vorgehen der Finanzverwaltung
- Art. 2F WA : van vangnet tot schepnetje
- Art. 3.91, eerste lid, onderdeel c, Wet IB 2001 in spagaat
- Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
- Article 185, paragraph 2b : creating opportunities in Belgium
- Asia tax executives want to get intimate
- Asia-Pacific transfer pricing law and developments
- Asian tax review
- Aspects of VAT and other consumption taxes affecting investments into Argentina
- Aspects of constructing a rational framework for loss relief : a sample of how four countries compete
- Aspects pratiques TVA de l'élargissement de l'Union européenne
- Aspetti fiscali nelle regole della Organizzazione Mondiale del Commercio (OMC/WTO)
- Assessment and collection of U.S. taxes from non-U.S. taxpayers
- Associated companies - the subsidiary as a distribution company
- At long last ... final regulations on foreign partner withholding (part 1)
- Attitudes, incentives, and tax compliance
- Attribution of capital to foreign branches still tough issue for multinational banks ; KPMG survey on branch profits and capital attribution to PEs [released by KPMG International in December 2005]
- Attribution of profit to a permanent establishment of a bank
- Aufzeichnungspflichten für internationale Verrechnungspreise : Verwaltungsgrundsätze Verfahren
- Ausgewählte Aspekte der Verwaltungsgrundsatze - Verfahren (Teil I) : Dokumentation von Verrechnungspreislisten
- Ausgewählte Aspekte der Verwaltungsgrundsätze - Verfahren (Teil II) : Dokumentation von Verrechnungspreislisten
- Ausgewählte Betriebsstättenprobleme : Entgeltsprinzip versus Veranlassungsprinzip; grenzüberschreitende Realisationstatbestände
- Ausgleich und Nachversteuerung ausländischer Verluste = Adjustment and subsequent taxation of losses incurred abroad
- Auslandsdividenden und Anrechnung ausländischer Körperschaftsteuer im Inland
- Auslegung von DBA-Diskriminierungsverboten : Bedeutung der Grundfreiheiten - Besprechung des BMF-Schreibens vom 8.12.2004
- Auslegungsfragen zu DBA-Regelungen über Unternehmensgewinne
- Ausländische Mezzanine-Fonds im Investmentsteuerrecht
- Ausländische Organschaftsverhältnisse bei der Ermittlung ausländischer Verluste = Impact of foreign group taxation schemes on the computation of foreign losses
- Ausländische Quellensteuer auf im Inland steuerfreie Dividenden als Betriebsausgabe nach Paragr. 26 Abs. 6 KStG abziehbar
- Ausländische Zinseinkünfte von EU-Bürgern sind kein (Bank-)Geheimnis mehr - die EU-Zinsrichtlinie aus Sicht des BMF : Besprechung des BMF-Schreibens vom 6.1.2005 zur Zinsinformationsverordnung vom 26.1.2004
- Aussensteuerrecht und europäische Grundfreiheiten
- Australia's amended off-market share buyback rules
- Australia's new tax rules for dividends attributable to an Australian branch
- Australian Taxation Office : 2004/05 compliance program
- Australian taxation of cross-border real estate investment
- Austria's differential treatment of domestic and foreign inter-company dividends infringes the EU's free movement of capital
- Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung
- Auswirkungen der Kündigung des DBA-Brasilien und Handlungsempfehlungen : Ein erster Abgesang auf die fiktive Anrechnung von Quellensteuern
- Auswirkungen der beschränkten Steuerpflicht und der Doppelbesteuerungsabkommen bei Umwandlungen
- Auswirkungen europäischer Regelungen auf aussereuropäische Investoren?
- Auswirkungen von Sitzverlegungen, Satzungsänderungen und Umwandlungen von ausländischen Zwischengesellschaften auf die deutsche Hinzurechnungsbesteuerung
- Auteurs- en reprografierechten : gevolgen inzake inkomstenbelastingen, inzake BTW en sociale zekerheid : een pleidooi voor de positie van de auteur
- Authorities take favourable views on investment law questions
- Automatisierter Abruf von Kontodaten = Automatic access to bank account data
- Aviso no. 202/2005 : torna público terem sido cumpridas as formalidades exigidas na República Portuguesa e na República de Cabo Verde para a entrada em vigor da Convenção sobre segurança social entre la República Portuguesa e a República de Cabo Verde, assinada na Cidade da Praia em 10 Abril de 2001
- Avoidance of double non-taxation under the OECD Model Tax Convention
- B-1 visitors : U.S. tax traps for the unwary
- BMBF/SPI : the Ramsay principle comes full circle
- BTW : welke impact heeft de recente aanpassing van de definitie van onroerende financieringshuur?
- BTW bij inbreng in personenvennootschappen?
- Back to business - the Tijmens case
- Bad law is bad law : the Trinidad and Tobago amendments
- Badgers of Internet trading
- Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51
- Barclays and Canada Trustco : further comment from a UK perspective
- Baring Securities (Hong Kong) Ltd v Commissioner of Inland Revenue : HCIA 1/2003
- Bedrijfsopvolgingsfaciliteit in de successiewet : een faciliteit voor beleggingsvermogen?
- Behandeling van intraconcernrente blijft onduidelijk
- Behandlung ausländischer Personengesellschaften in der Tschechischen Republik
- Belastbaar resultaat uit overige werkzaamheden : het besluit van 29 april 2004, nr. CPP2003/2360M
- Belasting en eigendom : een synthese?
- Belasting van grensoverschrijdende ontslagvergoedingen : in hoeverre mag Nederland heffen over (grensoverschrijdende) ontslagvergoeding?
- Belastingheffing ter zake van opties
- Belastingheffing van de eigen woning : nieuwbouw of toch maar renovatie?
- Belastingheffing van personenauto's en motorrrijwielen : een communautaire analyse
- Belastingheffing van woningcorporaties en het Belastingplan 2006
- Belastinghervorming in ontwikkelingslanden en transition economies : verslag seminar 1 juli 2005
- Belastingrechtspraak in twee feitelijke instanties : een brug tussen twee eilanden
- Belastingregels kunnen verboden staatssteun vormen
- Belastingverdragsrechtelijke meestbegunstiging binnen de EG : verslag van het derde ACIL Seminar on International and European Taxation van 10 maart 2005
- Belgian Court of Cassation restricts loss compensation within group
- Belgian Parliament approves bill on notional interest deduction
- Belgian audit centre bombards taxpayers with detailed requests
- Belgian tax incentives for shipping companies
- Belgium interprets employment article of OECD Model Tax Treaty
- Belgium stimulates equity financing
- Belgium v GW and VR-M ; no. F.02.0078.F
- Beoogde pensioenversobering leidt tot grondige aanpassing fiscale behandeling VUT / (pre)pensioen
- Beperking van houdster- en financieringsverliezen : een beschouwing van art. 20, vierde t/m zesde lid, Wet Vpb 1969
- Beperkingen indienen bezwaar : de soep wordt niet zo heet gegeten
- Bermuda pays dividends : using Bermuda companies to repatriate profits or restructure
- Berücksichtigung von Verlusten ausländischer Tochtergesellschaften
- Berücksichtigung von Verlusten ausländischer Tochtergesellschaften
- Berücksichtigung von Verlusten bei in anderem EU-Mitgliedstaat belegenem unbeweglichen Vermögen
- Beseitigt die neue Verfassung für Europa die Verpflichtung der Mitgliedstaaten zur Vermeidung der Doppelbesteuerung?
- Besonderheiten der brasilianischen Verrechnungspreispraxis
- Besonderheiten der spanischen Umsatzsteuer bei innergemeinschaftlichen Werkverträgen
- Bestaande bedrijfsopvolgingsfaciliteit spant paard achter de wagen
- Bestandsaufnahme und Zukunft der deutschen Hinzurechnungsbesteuerung (Paragr. 7 bis 14 AStG)
- Besteuerung der Einkünfte internationaler Anwaltssozietäten
- Besteuerung von Beratungsleistungen beschränkt Steuerpflichtiger unter Berücksichtigung der neuen Verordnung zur DBA-Entlastung = Taxation of consulting services provided by non-residents
- Besteuerung von Erbschaften nach Wegzug in einen Drittstaat im Gemeinschaftsrecht : Schlussanträge des GA Léger in der Rs. van Hilten-van der Heijden = Inheritance taxation and transfer of residence to a third state under Community law : opinion of Advocate General Léger in the van Hilten-van der Heijden case
- Besteuerung von Stiftungszuwendungen im Überblick = Taxation of benefits from foundations
- Besteuerung von Stock Options bei international mobilen Mitarbeitern : Kernaussagen des OECD-Papieres "Cross-border income tax issues arising from employee stock option plans"
- Beteiligungs- oder Gesellschafterfremdfinanzierung einer ausländischen Tochtergesellschaft unter steuerlichen Vorteilhaftigkeitsüberlegungen (Teil I)
- Beteiligungs- oder Gesellschafterfremdfinanzierung einer ausländischen Tochtergesellschaft unter steuerlichen Vorteilhaftigkeitsüberlegungen (Teil II)
- Betriebsstätte - Quo vadis?
- Betriebsstättengewinnermittlung
- Betriebstättenvorbehalt und Methodenartikel : ein Beitrag zur autonomen Abkommensauslegung
- Beweisgrundätze und Beweismittel im polnischen Steuerverfahren
- Beweislast für Grenzgängereigenschaft nach DBA-Schweiz
- Beyond Marks & Spencer : cross-border losses and EC law
- Biehl, Schumacker... et la Suisse : l'impôt à la source au scanner de la jurisprudence communautaire
- Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen : case C-512/03
- Blijft malafide handel in herinvesteringslichamen toch mogelijk? : de incongruente beleggingstoetsen van art.15e Wet VPB 1996, 20a Wet VPB 1969 en art. 40 IW 1990
- Blijvende rechtsonzekerheid m.b.t. de fiscale behandeling van meerwaarden op aandelen
- Boete in beeld
- Bond House; heiligt BTW-fraude alle middelen?
- Brazil : transfer pricing rules : application to financial institutions
- Brazil's new tax on financial investments and the taxation of foreign investors
- Brazil-Mexico tax treaty : a comparison with the OECD Model
- Breadth of U.K. anti-arbitrage proposals as yet unclear
- Break-out-Sitzung II A : Umstrukturierung nach Erwerb eines Unternehmens
- Break-out-Sitzung II B : Steueraspekte der Finanzierung von Akquisitionen
- Bringing it all back home! : the new US dividend repatriation incentive - an overview
- Budget brings in corporate tax rate cut
- Business analysis' increasing importance in transfer pricing
- Business tax and the Sixth Directive : possible ramifications of the IRAP case
- Business tax planning under Spain's holding company regime
- Business tax set to play crucial election role
- Business trust - a new legal business structure
- C.F.C. legislation e competizione fiscale : l'impatto della riforma IRES
- CBC-Union, SRO v Czech Republic (admissibility) : application no. 68741/01
- CGT & non-residents : alignment with prevailing OECD tax practice
- CGT - mature adult or unruly adolescent?
- CIOT European Branch Meeting
- CO2 leidt niet tot ingrijpende fiscale klimaatsverandering
- CRS reports on taxation of aliens working in U.S
- Can a constitutional reform help implementing ecotaxes? Lessons from the French experience
- Canada Revenue Agency changes approach to foreign corporation distributions
- Canada Trustco Mortgage Co v Canada : 2005 SCC 54
- Canada emphasizing value chain analysis in transfer pricing
- Canada's 2005 federal budget : moderate tax relief delivered under maximum pressure
- Canada's Supreme Court sets the standard for permissive tax avoidance
- Canada's tax policy on interest deductibility and assumed debt
- Canada, U.S., sign mutual agreement procedure memorandum of understanding
- Canada-U.S. competent authority MOU : first steps to mandatory arbitration?
- Canadian Court revives 'reasonable expectation of profit' test
- Canadian Supreme Court's message on tax avoidance transcends Canada
- Canadian Supreme Court's pronouncement on GAAR : a return to uncertainty
- Canadian budget includes surprise repeal of foreign property limitations
- Canadian film tax incentives : casting call for U.S. runaways
- Canadian government unveils inititative to combat "aggressive" tax planning
- Canadian residents leaving Canada - recent jurisprudence
- Canadian transfer pricing and stock option issues after Alcatel
- Canadian trust controversies : implications for foreign investors or acquirers
- Canadian trust controversies : update for foreign investors or acquirers
- Capital adjustment issues and transfer pricing in China
- Capital allowances opportunities for commercial property investors : a comparison of Ireland and the UK
- Capital export and capital import neutrality in tax treaties
- Capital gains taxation in Germany
- Capital movements and direct taxation : the effect of the non-discrimination principles
- Carry back na zuivere juridische splitsing fiscale-eenheidmoeder
- Case study : on possible double taxation and other problems affecting the free movement of persons and capital within Europe resulting from inheritance tax, illustrated by the example Germany/Spain
- Casenote from Australia : anti-avoidance provisions
- Casenote from Australia : stapled income securities and the deductibility of interest
- Casenote from Hong Kong : Lam Soon Trademark Limited v. Commissioner of Inland Revenue
- Casenote from Japan : the taxation of stock options
- Casino taxation in the United States
- Castle Harbour : economic substance and the overall-tax-effect test
- Catching up to global tax reforms
- Ceci n'est pas un bien : variations autour l'inexistence de la nue-propriété au regard de la TVA
- Change of residence by natural persons in the light of the EC freedoms
- Changes to French tax rules may affect U.S. companies
- Changing the calculus : making tax shelters unprofitable
- Check-the-box planning in cross-border transactions
- Chile's tax audit plan for transfer pricing
- China : finance institutions with foreign investment : rules changed
- China : how should tax policies regulate personal income distribution?
- China : new advance pricing agreement procedure
- China and Japan's breakthrough bilateral APA : a closer look
- China's 11th five-year plan : could this be the one?
- China's gradual transition to a pure VAT
- China's income tax concept of "enterprise" and the concept of "company" : interaction with the Australia-China tax treaty
- China's unpredictable VAT
- Chinese administrative regulations for transfer pricing and influence on FIEs
- Cinco regras fundamentais para a aplicação de tratados para evitar a dupla-tributação
- Circulaire geeft extensieve interpretatie van het begrip "geldlening" in de zin van artikel 18, tweede lid van het W.I.B. 1992
- Circular confirms profit repatriation rules
- Clamping down on international arbitrage
- Classification of foreign entities and classification conflicts : Netherlands' developments
- Clever GST transactions - are the anti-avoidance provisions cleverer?
- Co-ownership of property in Australia and goods and services tax
- Coase's curse : how the Coase theorem has biased the debate of eco-instruments and paralyzed environmental policy
- Cohesion : the phoenix rises from the ashes
- Combating VAT avoidance
- Comentarios al reglamento de obligaciones de información respecto de participaciones preferentes y otros instrumentos de deuda y de determinadas rentas obtenidas por personas físicas residentes en la Unión Europea
- Comment on PATA Guidance for bilateral APAs
- Comment on the Belgian Administrative Circular Letter regarding the Belgium-Hong Kong tax treaty
- Comments on the Directive 2003/48/EC on the taxation of savings
- Commissionaire held accountable for justifying its relationship with its principal established in a tax haven
- Company taxation and growth : the role of small and large firms
- Company taxation, state aid and fundamental freedoms : is the next step enhanced co-operation?
- Comparazione giuridica e studio del diritto tributario straniero
- Comparazione tra le normative CFC adottate in Francia ed in Italia
- Comparison of U.S. critical multistate and international tax topics : Part I
- Comparison of U.S. critical multistate and international tax topics : Part II
- Comparison of U.S. critical multistate and international tax topics : Part III
- Comparison of critical multistate and international tax topics
- Compartimenteringsleer en dividenduitkeringen
- Compenserende heffingstoets EU-proof?
- Competent authority as a dispute resolution tool - part 1
- Complexité et instabilité de la loi fiscale
- Conduit entity rules are key to IP planning
- Conduit foreign income rules
- Confidentiality and taxpayer compliance
- Confidentiality of banking in Germany
- Considerazioni in tema di applicabilità delle nozioni tradizionali di residenza e stabile organizzazione alle nuove realtà telematiche
- Consolidating and developing the French advance pricing agreement procedure
- Consolidation and group taxation
- Constitución Europea y fiscalidad
- Contentieux et matière de prix de transfert : quelles leçons faut-il tirer de la jurisprudence?
- Controlled foreign companies and the EU Parent-Subsidiary Directive
- Conventions fiscales bilatérales au sein de l'Union Européenne ou l'histoire d'une passation de pouvoir?
- Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
- Cool for cats
- Corporate income tax reform 2007
- Corporate income taxation in Argentina
- Corporate residence
- Corporate taxation of securities lending transactions in Spain and the U.S. : comparative study
- Cost sharing proposal would dictate business structures, abandon arm's-length standard, taxpayer organizations say
- Costa Rican deficit drives aggressive interpretation of tax law
- Court exert more influence on tax system
- Court referral puts Emag issues in spotlight
- Credit default swaps
- Credit derivatives
- Criticità nei rapporti tra l'art. 165 del Tuir e le disposizioni convenzionali per evitare le doppie imposizioni
- Cross Border Leasing : Chancen uns Risiken eines kommunalen Finanzierungsinstruments
- Cross-border acquisition patterns implicating par. 338 : recommendations for reform
- Cross-border consolidation and loss compensation : case C-231/05 Oy Esab
- Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
- Cross-border giving
- Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
- Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
- Cross-border loss relief in the European Union following the Advocate General's opinion in the Marks & Spencer case
- Cross-border repatriation of dividends : tax neutral in the European Union?
- Cross-border tax arbitrage - policy choices and political motivations
- Cross-border tax issues of Collective Investment Institutions and the Italian approach
- Cross-purposes on cross-border mergers : problems with the new IRS rules
- Customs duties in Argentina
- Cyprus after EU accession : new international tax planning opportunities (part I)
- Cyprus after EU accession : new international tax planning opportunities (part II)
- Cyprus in international holding and group finance structures
- Czech Republic : amended thin cap rule clarified
- Czech Republic : tax deductibility of interest on loans taken in conjunction with shareholding
- D v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen : case C-376/03
- D.L. n. 203/2005 : novelle al regime della participation exemption
- DBA- und EG-rechtliche Diskriminierungsverbote - zwei Paar Schuhe : Anmerkungen und Überlegungen zum BMF-Schreiben vom 8.12.2004 und zum sog. Delaware-Urteil des BFH
- DBA- und EG-rechtliche Diskriminierungsverbote - zwei Paar Schuhe? - : eine Replik auf den Beitrag von Hahn im Betriebs-Berater 2005, 521
- Darf im internationalen Steuerrecht noch differenziert werden?
- Das DBA-Diskriminierungsverbot : Eine Bestandsaufnahme der Verwaltungspraxis = The DTC-non-discrimination-clause : the current status of the administrative practice
- Das Doppelbesteuerungsabkommen mit der Türkei
- Das Einkommensteuerrecht der USA im Lichte des American Jobs Creation Act 2004
- Das EuGH-Urteil in der Rechtssache D. - Gerät der Motor der Steuerharmonisierung ins Stottern? = The decision of the European Court of Justice in the D-case - is the engine of tax harmonisation sputtering?
- Das EuGH-Urteil in der Rechtssache Schempp : wächst der steuerpolitische Spielraum der Mitgliedstaaten? = ECJ decision in the Schempp case : more room for Member states?
- Das EuGH-Verfahren Marks & Spencer - Konsequenzen des Schlussantrags des Generalanwalts
- Das Kapitalgesellschaftsrecht Swedens
- Das Körperschaftsteueranrechnungsverfahren auf dem Prüfstand des EuGH : Anrechnung ausländischer Körperschaftsteuer nach der Manninen-Entscheidung
- Das Leistungsfähigkeitsprinzip im Licht des Gemeinschaftsrechtes : "Rechtssicherheit ist Prinzipien- oder Regelsicherheit"
- Das Steuerstrafrecht in Russland
- Das Steuerstrafrecht in Slowenien
- Das Steuerstrafrecht in Spanien
- Das Steuerstrafrecht in Tschechien
- Das Steuerstrafrecht in den Niederlanden
- Das Steuerstrafrecht in den USA
- Das Steuerstrafrecht in der Slowakei
- Das System der US-amerikanischen Besteuerung von Veräusserungsgewinnen - Teil I
- Das System der US-amerikanischen Besteuerung von Veräusserungsgewinnen - Teil II
- Das Territorialitätsprinzip im Licht des Europarechts
- Das Veranlassungsprinzip als Massstab zur innerstaatlichen Betriebsstättengewinnermittlung
- Das Veranlassungsprinzip als Massstab zur innerstaatlichen Betriebsstättengewinnermittlung
- Das dritte Zusatzprotokoll zum DBA Deutschland-Niederlande : Grenzüberschreitende Gewerbegebiete erstmals steuerlich geregelt
- Das neue Doppelbesteuerungsabkommen mit Aserbaidschan
- Das neue Doppelbesteuerungsabkommen mit Polen
- Das neue Schifffahrts-DBA mit Hongkong : Anwendung auf Containermanager und deutsche Containerfonds
- Das steuerliche Dotationskapital inländischer Betriebsstätten international tätiger Kreditinstitute - die neuen BMF-Grundsätze
- Das völkerrechtliche Meistbegünstigungsprinzip und seine Bedeutung im Europäischen Steuerrecht
- De "geschillen betreffende de toepassing van een belastingwet" in de zin van artikel 569, eerste lid, 320 Ger. W. : een analyse van achtergrond en betekenis
- De Algemene wet inkomensafhankelijke regelingen
- De BBL-zaak : over de BTW-positie van beleggingsfondsen en vermogensbeheerders
- De BTW-vrijstelling voor onroerende verhuur : kenmerken, uitsluitingen en alternatieven