case law
Resource Information
The concept case law represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
case law
Resource Information
The concept case law represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- case law
A sample of Items that share the Concept case law See All
Context
Context of case lawSubject of
No resources found
No enriched resources found
- "... mere contractual analysis" : GST and the Ten Commandments
- "Alchemy in reverse" : McKesson Canada Corporation v. The Queen : 2013 TCC 404
- "Beneficial ownership" - defeat to Danish tax authorities
- "Economic substance": drawing the line between legitimate tax minimization and abusive tax avoidance
- "Fraus legis" and multinational enterprises
- "Goldfinger"-Gestaltungen, die Auslegung von Doppelbesteuerungsabkommen und die Reaktion der Verwaltung - zugleich eine Anmerkung zum laufenden Revisionsverfahren des BFH, I R 3/13
- "Man in black" and indirect taxation: the internal market urges for further harmonization
- "Market value" and capital gains tax under the Income Tax Assessment Act : where is the guidance?
- "Mirror legislation" rule upheld
- "Mistake" in Dutch private clients practice : the autonomy of parties revealed
- "Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
- "Poolen binnen un buten" - der RFH, der BFH und die Gewinngemeinschaft
- "Rückhalt im Konzern" : ein Kurzüberblick und Versuch einer Definition
- "Steuergerechtigkeit" als verfassungsrechtliches und als steuerpolitisches Argument
- "Substantial" light on indirect transfer provisions
- "Tax fraud or the like" selon l'art. 26 de la CDI de 1996 entre les États-Unis d'Amérique et la Suisse : analyse d'une notion controversée à la lumière de la jurisprudence récente, en prenant en considération le cas de l'utilisation de structures "offshore"
- "Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
- "Tijdelijk" in het verdrag Nederland/Duitsland
- "Triangular case" - DBA-Dreieckskonflikt bei Mehrfachansässigkeit eines Grenzgängers : BFH, Beschluss vom 4. 11. 2014 - I R 19/13
- "Umgekehrte Diskriminierung" im französischen Steuerrecht : französischer Verfassungsrat, Urteil vom 3. 2. 2016 - Az. Nr. 2015-520 QPC, Société Metro Holding France SA
- "Wirtschaftliche oder sonst beachtliche Gründe" im Sinne des Paragr. 50d Abs. 3 EStG bei ausländischer geschäftsleitender Holding
- 'Equal treatment' in source-state situations : just another angle of the freedoms or a step towards closer integration?
- 'Equalization levy' proposal in Indian Finance Bill 2016 : is it legitimate tax policy or an attempt of treaty dodging?
- 'Liaison' or 'litigation'? Examining court rulings, new disclosure requirements for Indian liaison offices
- 'Medtronic v. Commissioner' : a taxpayer win on transfer pricing, commensurate with income, and Section 367 Issues
- 'Skewing' the panel : the Governor & Company of the Bank of Ireland v HMRC
- 'State of the Union' van de belastingrechtspraak
- (Fast) Alles wie gehabt - BFH zur umsatzsteuerlichen Organschaft nach Larentia+Minerva
- (Fernseh)Rechteverwertung bei Sport- und Konzertveranstaltungen im DBA-Recht - zur Abgrenzung von Art. 17, Art. 12 und Art. 7 OECD-MA nach dem BFH-Urteil vom 4. 3. 2009, I R 6/07
- (Gemischte) Schenkung als letzte Rettung der steuerlichen Verlustverwertung? Mögliche Gestaltungen
- (Her)kwalificatie en waardering van bouwprojecten
- (Her)kwalificatie en waardering van bouwprojecten (2) : tussentijds 'omkatten' van vastgoed
- (On)gelijke behandeling in de loonsfeer
- (Passive) Entstrickung bei personallosen Betriebsstätten : AOA-Suspendierung durch Öffnung des Zuordnungsparameters der Personalfunktion
- (Re)conciling the Vodafone-India tax dispute: the whirlwind isn't stopping
- (Re)interpreting Singapore's deduction rules - clarification or a new course?
- (Weitere) Infragestellung des BMF-Schreibens vom 16. 4. 2010 "Anwendung der Doppelbesteuerungsabkommen (DBA) auf Personengesellschaften" durch zwei neue Entscheidungen des BFH : Anmerkungen zum BFH-Urteil vom 28. 4. 2010, I R 81/09 und zum BFH-Beschlusss vom 19. 5. 2010, I B 191/09
- 183-Tage-Regel : VwGH legt Arbeitgeberbegriff abkommensautonom aus
- 183-day rule : application of the Belgian-French treaty
- 20 Jahre BFH-Rechtsprechung zu Grundsatzfragen der verdeckten Gewinnausschüttung
- 2009 update on transfer pricing activity at Tax Court of Canada
- 2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
- 3% tax on real property
- 3% tax on real property owned directly or indirectly by foreign companies : new developments
- 378 to victory : conducting a successful Canadian tax appeal
- 75 Jahre Reichsfinanzhof - Bundesfinanzhof : Festschrift
- 80 aniversario de la promulgación de la Ley de Justicia Fiscal : obra conmemorativa "Perspectivas actuales de la justicia fiscal y administrativa en Iberoamérica"
- 82 uitspraken over Successiewet en Rechtsverkeer
- A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
- A AG v Federal Tax Administration : A-7299/2016
- A Danish perspective on the concept of beneficial ownership
- A European view on transfer pricing after Glaxo
- A German perspective on international transfer pricing case law
- A Holding ApS v Federal Tax Administration : 2A.239/2005 /bie
- A Plc v Federal Tax Administration Case 2C_880/2018
- A Polish hybrid : the limited joint-stock partnership or LJSP
- A SA v Portuguese Treasury : Case no 0621/09
- A US LLC : now we see it, now we don't?
- A and another v Cantonal Taxation Administration and another Cantonal Taxation Administration and another v A and another : A/4175/2013-ICCIFD / ATA/54/2016
- A and another v Portuguese Treasury : Case no 068/09
- A balanced approach to Halifax : Pendragon v HMRC
- A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
- A bargain too good to miss
- A break in the clouds : a proposed framework for analyzing cloud computing transactions
- A brief overview of the Court's "two-minute" reasoning in the Transocean cases
- A case of great interest
- A case of use or abuse of the EEC Treaty for tax purposes
- A case on partnerships : the Rouquier et Rivay decision of the Belgian Supreme Court
- A case study : effectively connected income
- A challenge to the reversal of the burden of proof and the principle of proportionality
- A commentary on the High Court's decision in AQQ v. CIT
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- A comparative analysis of CFC regimes in Latin America
- A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
- A comparison of U.S. and Peruvian constructive dividends
- A critical appraisal of the Tax Court's opinion in Eli Lilly
- A critical review of three recent anti-avoidance decisions of the Court of Appeal
- A critique of global trends and developments concerning the taxation of digital platforms
- A cross-country perspective on beneficial ownership - Part 1
- A cross-country perspective on beneficial ownership - Part 2
- A curious Italian Supreme Court decision on cross-border dividend distributions
- A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
- A decadência no direito tributário brasileiro
- A deconstruction of the principal purposes test
- A degree of unfairness
- A diamond geezer
- A distinct break
- A fatally flawed analysis : examining the application of CPM by Chainbridge Software in the BP Products case
- A four-factor framework for analyzing the taxation of tech companies with limited to no physical presence
- A fresh look at VAT groups
- A golden contract
- A guide to managing downward attribution for determining CFC status
- A handbook of EU VAT legislation
- A hard drive
- A hard step for Soft-Moc
- A historical view of the Walter Anderson tax evasion scheme
- A judge's tale : corporation tax and Community law
- A limited partnership in the United States transparent for Netherlands tax law
- A little light on transaction fees under UK VAT law
- A look at 2009 in the US Tax Court
- A look at the expert witness reports in Australia's SNF case
- A lose - lose situation : EU freedoms versus Italian taxation on winnings prior to recent Italian amendments
- A marked disagreement : mark-to-market valuation allowed for foreign exchange option contracts, but not as inventory : Kruger Incorporated v. Canada : 2016 FCA 186
- A matter of interpretation
- A matter of style
- A mercurial matter
- A midyear review of Canadian tax developments
- A milestone in Turkish tax law : an ECHR and Turkish Constitutional Court decision
- A mundane journey to Vodafone ruling and its aftermath in India
- A new approach by the Courts after Furniss
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
- A new tax experience in France : claim to the Constitutional Court
- A plead for the European Union fiscal autonomy
- A point of view on the Vodafone ruling
- A practical guide to the impact of Colgate: refund claims and the effect on a water's-edge election
- A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings
- A primer on U.S. taxation of inbound corporations
- A propos des conséquences à tirer de l'arret Alitalia
- A propos des conséquences à tirer de l'arrêt "Alitalia"
- A pyrrhic victory
- A question of residence
- A question of timing
- A question of timing : you're entitled to relief, but when?
- A questionable judgment from the Italian Supreme Court on the Parent-Subsidiary Directive
- A recent decision on the application of the ne bis in idem principle in the tax context
- A request too far
- A requiem for Hansard : born 19 July 1923. Died 1 September 2005?
- A research guide to Japanese taxation
- A rethink could be required
- A review of effective tax regime in Nigeria
- A review of transfer pricing case law in the pharmaceutical sector
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part one
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part three
- A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part two
- A series of sales : determining the customs value under the Union Customs Code
- A short update on the Dow Chemical Canada case : downward transfer pricing adjustments
- A soft VAT treatment of soft drugs?
- A step forward in the field of European corporate taxation and cross-border loss relief : some comments on the Marks and Spencer case
- A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
- A stop to looping
- A supremacia do interesse público e o direito tributário
- A survey of current U.S. international tax developments
- A tax too far? A review of some of the issues facing international sportsmen and sportswomen with regards to UK taxation
- A taxing decision : Uber picks up an unwanted GST ruling in Australia
- A treatise on the principles of income taxation : stated or deduced mainly from decisions and pronouncements of British and Australasian courts
- A tributação universal da renda empresarial : uma proposta de sistematização e uma alternativa inovadora
- A trip down memory lane : why we have judges determining tax controversies
- A very European affair
- A vueltas con las reglas interpretación y calificación de los Convenios de Doble Imposición al hilo de una resolución del TEAC sobre híbridos financieros : la reciente reacción de la OCDE frente al arbitraje fiscal internacional
- A win and a loss for South African taxpayers
- A.V.D.T. : Asociación Venezolana de Derecho Tributario
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
- AAA v Financial Directorate : c j 2Afs 108/2004 - 106
- AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax
- AB LLC and another v Commissioner of the South African Revenue Services : Case no. 13276
- AB Lindex v The National Tax Board : case no 652-04 and 438-05
- ABB LLC and BD Holdings LLC v Commissioner of the South African Revenue Service : the creation of service permanent establishments
- ABC Proprietary Ltd v Commissioner for the South African Revenue Services : Case No 14287
- ABC der verdeckten Gewinnausschüttungen. Zusammenstellung der BFH- und FG-Rechtsprechung bis einschl. 1993
- ABN Amro Bank NV v Assistant Director of Income Tax International Taxation-I, Kolkata : Assistant Director of Income Tax International Taxation-I, Kolkata v Bank of Tokyo Mitsubishi Ltd : ITA nos 694 and 695/Kol/2002 (assessment years 1997-98 and 1996-99) and ITA no 899/Kol/2002 (assessment year 1992-93)
- ABN Amro Bank NV v Commissioner of Income Tax : ITA No 458 of 2005
- ABU v Comptroller of Income Tax : [2015] SGCA 4
- ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
- AIT : Autoridad de Impugnación Tributaria
- AMP expenditure, location savings and guarantee fee aspects of transfer pricing
- ANBI's en commerciële activiteiten : the neverending story
- ANBI's en commerciële activiteiten : wat mag (niet)?
- AO/FGO Handausgabe : Abgabenordnung - Finanzgerichtsordnung
- AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92
- APA disclosure : a critical analysis
- ATO market valuation guidelines : risky business
- AWD - ein deutscher Anwendungsfall für Marks & Spencer
- AX and another v Federal Tax Administration and another : Case 2C_1174/2014
- AX and others v Federal Tax Administration : 2C_269/2013
- AXY and others v Comptroller of Income Tax : [2018] SGCA 23
- Aanpassing van de vergoeding in de BTW : HR 15 januari 2010, BNB 2010/82
- Aanslag en beslissing van de directeur : een twee-eenheid?
- Aansprakelijkheid belastingadviseur. Schade; belastingnadeel. Hoger beroep. Hoge Raad, 3 april 1992, No. 14535
- Aansprakelijkheid in belastingzaken
- Abbey National - VAT on costs when transferring a totality of assets
- Abdul Razak A Meman v CIT (International Taxation) Mumbai ; Akila A Meman v CIT (International Taxation) Mumbai ; Manish Bhatia v CIT (International Taxation) Mumbai : AAR nos 637, 638 and 640 of 2004
- Abeid v Commissioner of Internal Revenue : no. 10441-02
- Aberdeen Asset Management plc v HMRC : flow and ebb of legislative volume
- Abfertigung für Gesellschafter-Geschäftsführer i.S.v. Paragr. 22 Z 2 EStG halbsatzbegünstigt? : Anmerkung zu UFS 4. 4. 2006, RV/2637-W/02
- Abfindungen an Arbeitnehmer
- Abfindungen an Arbeitnehmer im Internationalen Steuerrecht - kein (Streit-)Ende in Sicht
- Abgabenordnung : einschliesslich Steuerstrafrecht
- Abgabenordnung : einschliesslich Steuerstrafrecht
- Abgabenordnung : einschliesslich Steuerstrafrecht
- Abgabenordnung : einschliesslich Steuerstrafrecht : Kommentar
- Abgrenzung privater Vermögensverwaltung vom gewerblichen Grundstückshandel bei Branchen- oder Berufsnähe des Steuerpflichtigen
- Abgrenzung zwischen echten und unechten Mitgliedsbeiträgen bei einem Sportverein : unternehmerische Tätigkeit bei Beistellen von Sportanlagen
- Abkommensberechtigung und Quellensteuerentlastung bei Outbound-Investments inländischer (Spezial-)Investmentfonds : zugleich Besprechung BFH v. 23.10.2019 - I R 51/16
- Abkommensmissbrauch : der Missbrauch von Doppelbesteuerungsabkommen und dessen Bekämpfung - die schweizerische Theorie und Praxis unter Einbezug von BEPS Action 6
- Abkommensrechtliche Ansässigkeit von steuerbefreiten Investmentfonds und anderen steuerbefreiten Rechtsträgern : BFH, Urteil vom 6. 6. 2012 - I R 52/11
- Abkommensrechtliche Behandlung in den USA erzielter Zinserträge einer vermögensverwaltenden PersGes
- Abkommensrechtliche Besteuerung nachträglicher Betriebsstätteneinkünfte
- Abkommensrechtliche Lösung von Zurechnungskonflikten nach Art. 1 Abs. 2 OECD-MA 2017 : die sog. Transparent Entity Clause
- Abkommensrechtliche versus nationale Zuordnung von Beteiligungen - Besonderheiten bei ertragsteuerlicher Organschaft?
- Abkommensrechtliche Öffnungsklauseln für das AStG und deren Bedeutung für die Hinzurechnungsbesteuerung im Drittstaatenfall
- Abnormal business management : business transactions which are deemed to be "abnormal" may be disregarded
- Abschied vom Rechtstypenvergleich durch das FG Baden-Württemberg?
- Abschied von der Steuerumgehung
- Abschlussgebühren bei Bausparverträgen
- Absetzung für aussergewöhnliche wirtschaftliche Abnutzung wegen gesunkener Rentabilität?
- Absorption d'un holding et transfer des déficits
- Abstaining from a controlled transaction : forgone profits and the arm's-length principle
- Abus de droit et garanties des contribuables ayant appliqué la doctrine administrative : le triomphe de la sécurité juridique (fonds turbo)
- Abuse : WHA decision released
- Abuse : has the Court of Appeal got it wrong?
- Abuse of law : international aspects of recent case law
- Abuse of law and interest deduction/fiscal unity structures : Netherlands Supreme Court takes foreign taxation into account
- Abuse of law in France : developments regarding financial transactions
- Abuse of law on the high seas : Nissan Motor Manufacturing (UK) Ltd C00236
- Abuse of law: treaty shopping through the use of base companies
- Abuse of powers by the Fisc
- Abuse of the law : French tax authorities may disregard transactions concluded by a Swiss subsidiary
- Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside
- Abwärtsverschmelzung mit ausländischen Anteilseignern - neue BFH-Rechtsprechung und ihre Auswirkungen in der Praxis
- Abziehbarkeit von Vermietungsverlusten für eine Auslandsimmobilie
- Abzug finaler Verluste einer Tochtergesellschaft im EU-Ausland bei der Muttergesellschaft in Deutschland : Verstoss gegen Niederlassungsfreiheit
- Abzug finaler Verluste von in anderen EU-Mitgliedstaaten ansässigen Konzerntochtergesellschaften : Grundsätze der Rs. Marks & Spencer
- Abzug von Verlusten ausländischer Betriebsstätten in Deutschland möglich?
- Abzugsfähigkeit finaler Verluste nach Unionsrecht : BFH, Urteil vom 22.2.2017 - I R 2/15
- Abzugsfähigkeit von Teilwertabschreibungen auf eigenkapitalersetzende Darlehen - Eine Analyse des BFH-Urteils vom 14.1.2009 unter besonderer Berücksichtigung des Paragr. 1 AStG
- Abzugsteuererstattung an ausländische Arbeitskräftegesteller
- Abzugsteuerpflicht bei Werbeleistungen eines ausländischen Motorsportteams = withholding tax liability on advertising services of a foreign motor sports team
- Abzugsverbot bei sonderbesteuerten und Verlustausgleich bei privaten Grundstücksveräußerungen : aktuelle Entscheidung des VfGH
- Accelerated payment notices and follower notices in the UK : an affront to justice?
- Access for exiles : the McManus case, the domicile levy and the double taxation treaty network
- Accounting principles : Sp3/91: another nail in the coffin?
- Acerca de la posibilidad de girar liquidación tributaria habiéndose dictado sentencia penal absolutoria
- Achieve capital gain treatment for intellectual property
- Acht Aspekte der VwGH-Rechtsprechung zum Steuerabzug gem. Paragr. 99 EStG : Umsetzung der EuGH-Judikatur
- Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
- Across the pond
- Action en répétition de taxes indues. La restitution des taxes perçues en violation d'une directive communautaire et la prescription
- Activités bancaires et financières. Opérations exonérées. Octroi et négociation de crédits. Gestion des crédits effectuée par celui qui les a octroyés
- Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)
- Actuaciones de rectificación por los sujetos pasivos en el Impuesto sobre el Valor Añadido = Correction of VAT returns
- Actual recipient of income : negative developments in arbitration case law
- Adams Challenge (UK) Ltd v Commissioner of Internal Revenue : 154 TC No 3
- Adams Challenge (UK) Ltd v Commissioner of Internal Revenue : 156 TC No 2
- Addy v Commissioner of Taxation : [2019] FCA 1768
- Addy v Commissioner of Taxation : [2021] HCA 34
- Addy v Commissioner of Taxation : without comparison? Non-discrimination clauses in double tax agreements
- Aditya Birla Nuvo Ltd (formerly known as Indian Rayon & Industries Ltd) v Commissioner of Income Tax and another : Writ Petition No 730 of 2009 and Writ Petition No 345 of 2010 ; New Cingular Wireless Services Inc v Deputy Director of Income Tax (International Taxation) and others : Writ Petition No 1837 of 2009 ; Tata Industries Ltd v Deputy Director of Income Tax (International Taxation) and others : Writ Petition No 38 of 2010
- Administrative Court of Appeals case on netting subsidies and costs under cost-plus method
- Administrative aspects of the application of tax treaties
- Administrative law basics for transfer pricing practitioners
- Adobe Systems Inc v Assistant Director of Income Tax and another : W.P.(C) Nos 2384/2013, 2385/2013 & 2390/2013
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Advance rulings and tax avoidance measures
- Advance tax rulings and judicial decisions - an update (no. 1)
- Advance tax rulings and judicial decisions : an update (2)
- Advance tax rulings and judicial decisions : an update (no. 1)
- Advance tax rulings and judicial decisions : an update (no. 2)
- Advance tax rulings and judicial decisions : an update (no. 3)
- Advance tax rulings and judicial decisions : an update (no. 4)
- Advance tax rulings and judicial decisions : an update (no. 5)
- Advance tax rulings and judicial decisions : an update (no. 5)
- Advance tax rulings and judicial decisions : an update (no. 6)
- Advances in taxation [2019]
- Advancing tax clarity and certainty in Nigeria
- Advantage accorded to foreign subsidiary : deductible or not?
- Adventures in cross-border tax collection : revenue rule vs. cum-ex litigation
- Adviseursvergoeding: winst of inkomsten zelfstandige arbeid?
- Affordable Care Act: premium tax credits and employer penalties
- Afgezonderde particuliere vermogens : onderzoek naar de rechtsfiguur afgezonderd particulier vermogen in het Nederlandse fiscale recht
- Afnemer in de BTW : wie is het?
- Afschrijvingen, vervangingsreserve en het begrip "bedrijfsmiddel"
- After BMBF
- After PPL : how to bring congressional intent back to the foreign tax credit applicability decision
- Aftrek van beroepskosten : zwicht de Wet IB 2001 voor het gelijkheidsbeginsel?
- Aftrekbare kosten onder de Wet IB 2001
- Afwaardering van een onzakelijke lening in de Wet Vpb 1969
- Agassi : serving an ace
- Agassi v Robinson
- Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
- Agassi v Robinson (Inspector of Taxes) : [2004] EWHC 487 (Ch)
- Agassi v Robinson (Inspector of taxes) : [2006] UKHL 23
- Agassi v Robinson: caution! Intentionalism at work
- Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords
- Agency permanent establishment and commissionaire structures
- Agency permmanent establishments and the Zimmer case
- Agevolazioni fiscali e "libertà fondamentali" : i criteri di collegamento all'imposizione nella giurisprudenza comunitaria
- Aggregation of transactions in transfer pricing : Glaxo and other cases
- Aggressive challenge : loss claims under attack
- Aiken Industries, Inc. (successor by merger to Mechanical Products, Inc.), Petitoner v. Commissioner of Internal Revenue, respondent. Docket No. 292-69, filed 5 August 1971
- Airline Rotables Ltd UK v Joint Director of Income Tax, International Taxation : ITA No 3254/Mum/06
- Airtours Holidays Transport Ltd v HMRC : to whom has a supply been made for VAT purposes?
- Aktiengesetz
- Aktive Tätigkeit einer Personengesellschaft führt zu "aktivem" Gewinnanteil der an ihr beteiligten ausländischen Basisgesellschaft
- Aktuelle BEPS-konforme VwGH-Judikatur zu hybriden Personengesellschaften = Recent ruling of the Supreme Administrative Court on hybrid partnerships in line with the BEPS approach
- Aktuelle BFH-Rechtsprechung zum Steuerabzug nach Paragr. 50a EStG - Auswirkungen für die Praxis
- Aktuelle EAS zu internationalen Steuerfällen mit Liechtenstein und Deutschland = Legal directives of the Ministry of Finance concerning international tax cases with Liechtenstein and Germany
- Aktuelle Entwicklungen bei der Besteuerung von ausländischen Betriebsstätten und Personengesellschaften in Abkommensfällen
- Aktuelle Entwicklungen bei der Betriebsstättenbegründung - Renaissance des Kommissionärsmodells?
- Aktuelle Entwicklungen bei der grenzüberschreitenden Familienbesteuerung
- Aktuelle Entwicklungen im Bereich der Verlustverrechnung über die Grenze : BFH, Urteil vom 5. 2. 2014 - I R 48/11
- Aktuelle Entwicklungen zur Besteuerung von Streubesitzdividenden in Deutschland = Current developments in the taxation of free float dividends in Germany
- Aktuelle Entwicklungen zur deutschen umsatzsteuerlichen Organschaft und ihre möglichen Konsequenzen für Österreich = Recent developments in German VAT grouping and their possible consequences for Austria
- Aktuelle Fragen des schweizerischen Steuerrechts : Festgabe für Prof. em. Dr. Urs R. Behnisch
- Aktuelle Interpretation von EU-Umsatzsteuerregelungen in Tschechien : wie wird man gegen seinen Willen zum Reisebüro?
- Aktuelle Rechtsentwicklungen zur grenzüberschreitenden Verlustverrechnung
- Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
- Aktuelle Rechtsprechung der österreichischen Finanzgerichte mit Bezug zur Schweiz
- Aktuelle Rechtsprechung des VwGH zur Einkünftezurechnung im DBA-Recht = Current case law of the Austrian Supreme Administrative Court on the allocation of income under tax treaties
- Aktuelle Rechtsprechung zum DBA-USA
- Aktuelle Rechtsprechung zum DBA-USA : Besteuerung "nach Lage der Dinge" : Anmerkungen zur Rechtsprechung des BFH bei Pinkelrnell in IStR 2010, 785
- Aktuelle Rechtsprechung zum Konzern- und Unternehmenssteuerrecht
- Aktuelle Rechtsprechung zur Verwertung von Auslandsverlusten
- Aktuelle Verrechnungspreisentwicklungen in den Niederlanden : Anmerkungen zum Urteil des "Hoge Raad" vom 28.6.2002 und zur Zulässigkeit der sog. Palettenbetrachtung
- Aktuelle internationale Aspekte der Organschaft : jüngere Rechtsprechung und Verwaltungsschreiben lassen wichtige Fragen offen
- Aktuelles BFG-Erkenntnis zur slowakischen Komanditná Spoločnost' = Latest Federal Fiscal Court decision on the Slovak Komanditná Spoločnost'
- Aktuelles zur grenzüberschreitenden Zusammenveranlagung von Ehegatten
- Alesco New Zealand Limited v CIR : concerns over the broad discretion in the application of the New Zealand GAAR
- Algemeen belastingrecht - inkomstenbelasting : overzicht rechtspraak 2005
- Algemeen fiscaal bestuursrecht
- Algemeen fiscaal bestuursrecht
- Algemeen fiscaal bestuursrecht
- Algemene antimisbruikmaatregel : een Canadese toepassing
- Algemene wet inzake rijksbelastingen
- Algemene wet inzake rijksbelastingen
- Algemene wet inzake rijksbelastingen
- Alimentatieverplichtingen in box 3
- All bets are off(shore)
- All in the timing
- Allchin v R : 2005 TCC 476
- Allen and another v Revenue and Customs Commissioners : SpC 481
- Alles, niets of tweemaal pro rata. De holdingarresten nader beschouwd
- Allocation of advertising expense : the LG India case
- Allocation of costs to permanent establishments on the Norwegian continental shelf
- Allocation of global corporate tax liability for French fiscal unities
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
- Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
- Allocation of income to permanent establishments : the German approach
- Allowable deductions : the Coles Myer and Fletcher decisions
- Aloe Vera of America Inc v United States : No 07-15577, No 07-15579
- Aloe Vera of America Inc v United States : No. CV 99-01794-PHX-JAT
- Aloe Vera of America, Inc and others v United States of America : No. CV 99-1749-PHX-JAT
- Alta Energy : taxpayer wins in Supreme Court of Canada treaty-shopping appeal
- Alta Energy Luxembourg SARL v R : 2018 TCC 152
- Alta Energy Luxembourg SARL v R : 2021 SCC 49
- Altera Corp v. Commissioner : keeping the IRS at arm's length under Sec. 482 and the Administrative Procedure Act
- Altera and the arm's-length standard : case for considering stock options
- Altera v. Commissioner - Administrative Procedure Act under siege?
- Altera, transfer pricing, and the costs of stock-based compensation
- Altera-related audits and resulting options for international adjustments
- Alternative non-abusive transaction relevant to GAAR abuse analysis : Univar Holdco ULC v. Canada
- Altes und Neues zur Besteuerung von immobilieninvestitionen in Grossbrittannien
- Altreservenpraxis beim Drittverkauf
- Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
- Amazon Inc., BEPS, and the new method of risk allocation : comparing U.S. jurisprudence and OECD approaches to risk allocation in the post-BEPS era of transfer pricing
- Amazon Luxembourg buy-in : post-litigation results of capital market and other methods
- Amazon and its lessons for transfer pricing professionals
- Amazon and the others : is "lex retro non agit" still alive? Static and dynamic interpretation and application of tax treaties and additional materials
- Amazon moves toward trial in high-profile case challenging IRS income method for valuing intangibles
- Amazon's 'residual-business assets' are not 'intangibles'
- Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
- Ambiguity resolved : Canadian Federal Court of Appeal upholds late-filing penalties for non-residents
- Amendment transfer pricing adjustment provision announcement 9 December 2021
- American Income Life Insurance Company v Canada : 2008 TCC 306
- American federal tax reports : second series
- Amerikaanse vennootschap bestuurder in een Nederlandse B.V. (Belgische N.V.): is Nederland (België) heffingsbevoegd ? Bespreking van het arrest van het Hof 's Gravenhage van 19 april 1989
- Amicus Curiae Brief of the United States in Alcan Aluminium Ltd. v Franchise Tax Board of California and Imperial Chemical Industries v Franchise Tax Board of California (California's Worldwide Unitary Business Franchise Tax; inreference with the conduct of foreign affairs)
- Amnestie en vrijwillige verbetering
- Amplio análisis del sistema impositivo español
- Amtshilfe der Schweiz in Steuer(straf)sachen, insbesondere an die USA : Durcheinandertal
- Amtshilfe in Bezug auf Verrechnungspreise : Umfang der vom ersuchten Staat zu liefernden Informationen : Rückblick auf das Urteil des Schweizerischen Bundesgerichts vom 13. 2. 2017, 2C_411/2016
- An Australian court's review of the Australia-Switzerland double taxation agreement
- An IR20 sunset
- An analysis of Kenya's transfer pricing regime
- An analysis of the Dutch AG's opinion on Renneberg
- An analysis of the Supreme Court judgment in the Vodafone case
- An analysis of the case law on article 3(2) of the OECD Model (2010)
- An analysis of the taxation of indirect transfers of assets in China and India
- An assessment of the anti-avoidance doctrines in the United States and the European Union