LoB
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LoB
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- "Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 1)
- "Wirtschaftliche oder sonst beachtliche Gründe" im Sinne des Paragr. 50d Abs. 3 EStG bei ausländischer geschäftsleitender Holding
- 2004 NL-VS-protocol : een hamerslag bij heldere hemel
- 2006 amendments to the Germany-United States tax treaty become effective
- A German perspective on subject-to-tax clauses
- A deconstruction of the principal purposes test
- A multi-level approach to ''Treaty entitlement'' under the BEPS Project
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- Abkommensmissbrauch - aktuelle Entwicklungen in der schweizerischen Abkommenspolitik : neue Limitation on Benefits-Klauseln in schweizerischen Doppelbesteuerungsabkommen
- About Dutch finance centres and more (continued). The interest deduction restrictions
- About Netherlands finance centres and more
- Abuse and economic substance in a digital BEPS world
- Abuse of tax treaties
- Access to treaty benefits
- Accessing U.S. income tax treaties : current trends in the limitation on benefits article
- Action 6 : are the anti-abuse rules EU compatible?
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Alternative approaches to address the (yet to be defined) treaty shopping phenomenon
- Ambiguity in the U.S.-Canada treaty's publicity-traded test should be resolved in favor of Canadian dual-class public companies
- An EU view on the new protocol to the tax treaty between the US and the Netherlands
- An Irish view of the new U.S.-Ireland tax treaty
- An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
- An examination of the imputation system in the context of the erosion of the company tax base
- An overview of the limitation on benefits article of the new Netherlands-U.S. Income Tax Convention
- Analysis of the first U.S.-Chile income tax treaty - part 2
- Analysis of the new U.S.-Switzerland income tax treaty
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 1
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
- Anti-avoidance measures : portrait of a thorny struggle
- Anti-base erosion legislation : how it applies after a change of circumstances
- Anti-deferral and anti-tax avoidance : when derivative benefits and zero withholding on dividends collide : are any treaty benefits available?
- Anti-treaty shopping restrictions in the new U.S.- Netherlands tax treaty
- Antimisbruikbepalingen in het nieuwe belastingverdrag met Japan : onduidelijkheden en relatie met het Europese recht nopen tot heroverweging
- Aozora GMAC Investments Ltd v Revenue and Customs Commissioners : [2021] UKFTT 99 (TC)
- Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?
- Are the BEPS proposals compatible with EU law? Part 3
- Arhundradets skattereform : effekter pa skattesystemets driftskostnader, skatteplanering och skattefusk
- Article 23 of the proposed United States-Ireland tax treaty
- Article 26 - Limitation of benefits in the new US-NL tax treaty
- Asia-Pacific tax review : Japan issues application forms for the new Japan-U.S. income tax treaty
- Australia's twin-track approach to treaty shopping
- Authorities seek investment funds
- BEPS : implications for fund and asset managers
- BEPS : the smaller economy perspective
- BEPS Action 6 : Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas : documents révisés pour l'examen par les pairs
- BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
- BEPS Action 6 : tax treaty abuse
- BEPS Action 6 discussion draft on non-CIV examples, 6 January-3 February 2017
- BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances : peer review documents
- BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances : revised peer review documents
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS case study : treaty abuse
- BEPS-Aktionsplan 6: Verhinderung von Abkommensmissbrauch : Überblick über den revidierten Diskussionsentwurf "Prevent Treaty Abuse"
- BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
- Barbados-U.S. tax treaty protocol addresses inversions, exchange of information
- Base erosion
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Bausteine einer steuereffektiven internationalen Konzernstruktur
- Belastingverdragen in strijd met het EG-Verdrag. In hoeverre zijn anti-misbruikbepalingen in strijd met het EG-recht?
- Beneficial ownership
- Beneficiario effettivo e treaty shopping : monitoraggio dei capitali, fiscalità, anti-riciclaggio
- Benefits under new U.S.-Dutch treaty are limited by complicated tests
- Beperking renteaftrek of uitbreiding van de belastinggrondslag?
- Beperking van voordelen onder het Nederlands-Amerikaans belastingverdrag in relatie tot het Verdrag van Rome
- Bestrijding van winstdrainage door middel van basisvennootschappen in tax havens
- Beware of Canada's new LOB provision
- Bill for improvement of the Netherlands business climate
- Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
- Brexit : a note from the United States
- Brexit and NAFTA demise could jeopardize U.S. treaty benefits
- Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?
- Canada and treaty shopping - from then to now
- Canwest Mediaworks Inc (successor by amalgamation to CanVideo Television Sales (1983) Ltd) v Canada : 2008 FCA 5
- China and BEPS : from norm-taker to norm-shaker
- Chinese tax system : identifying planning traps and opportunities
- Civil law substitutes for trusts
- Clarifying the meaning of 'benificial owner' in tax treaties
- Class IV ACT : limited benefits for all
- Closer to haven? : new German tax planning opportunities
- Comments received on public discussion draft : BEPS Action 6 - examples on treaty entitlement of non-CIV funds, 3 February 2017
- Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses
- Comparison of the proposed changes to the OECD and US Model Conventions
- Compatibility of limitation on benefits provisions with EC law
- Conduit financing, limitations on treaty benefits and US domestic regulations
- Consequences of the Hague Trust Convention on foreign trusts in Switzerland
- Constructive unilateralism : U.S. leadership and international taxation
- Corporate form and international taxation of box corporations
- Corporate tax measures in Canada's 2016 budget
- Court grants judicial review of denied U.S. tax treaty qualification ruling
- Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but It takes two to tango
- Curbing base erosion - the Dutch approach
- Current tax treaty issues : 50th anniversary of the International Tax Group
- Das Kriterium des regelmäßigen Handels an einer anerkannten Börse - Berührungspunkte zwischen dem LoB-Artikel des DBA USA mit dem CRS und FATCA = Shares regularly traded on a recognized stock exchange - a comparison between the LoB Article, CRS and FATCA
- Das neue DBA-Japan - Erleichterung grenzüberschreitender Investitionen?
- Das revidierte DBA-USA : Eckpfeiler - Fortentwicklungen - Neuland (Teil I)
- Das revidierte DBA-USA : Eckpfeiler - Fortentwicklungen - Neuland (Teil II)
- De buitenlandse "compenserende heffingsgrondslag": een bananeschil
- De invloed van het EG-recht op het internationaal belastingrecht : beleids- en marktintegratie
- De nieuwe dubbelbelastingovereenkomst België-USA (deel 1)
- De verplichte groepsrentebox en de beperkingen van de aftrek van de rente getoetst aan twee criteria
- Debt-equity characterization and cross-border investment : Australia and the United States
- Der "Derivative Benefits Test" im DBA-USA
- Der Principal Purpose-Test : der nächste Schritt zur Verhinderung von Abkommensmissbrauch
- Derivative benefits : emerging US treaty policy
- Die "aktive gewerbliche Tätigkeit" als Voraussetzung für die Abkommensvergünstigungen nach dem neuen DBA USA-Österreich
- Die Abkommensberechtigung nach dem DBA USA : Besonderheiten des deutsch-US-amerikanischen Abkommens gegenüber dem OECD-Musterabkommen
- Die Entscheidungen des EuGH zu den "Open Skies"-Abkommen : Auswirkungen auf die Abkommensberechtigung von Personengesellschaften und Betriebsstätten sowie Art. 28 DBA-USA (LOB-Klausel) und Paragr. 50d Abs. 3 EstG
- Die InvStG-Ausnahme des Paragr. 50d Abs. 3 EStG : Fortgeltung des materiellen Investmentbegriffes für Immobilienfonds
- Die Missbrauchsregelung im neuen DBA USA-Niederlande
- Die US-amerikanische Interpretation des Art. 28 DBA-USA
- Die neue LOB-Klausel des Doppelbesteuerungsabkommens Deutschland-USA
- Die neue deutsche Anti-Treaty-Shopping Klausel
- Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
- Discretionary treaty benefits and the unbearable absurdity of the PPT
- Dividend mixer companies and the new US/Dutch pact
- Dividend taxation and the LOB clause in the US-Sweden DTC
- Do tax treaties override domestic law in Africa?
- Does the U.K.-U.S. tax treaty conflict with the EC's freedom of establishment principle?
- Doppel-Holdingstruktur als Schutz vor der Anti-Treaty-Shopping-Regelung des Paragr. 50d Abs. 3 EStG?
- Double tax conventions on income and capital and the EU : past, present and future
- Dutch rules on group finance companies and anti-base-erosion measures analyzed
- E-commerce and source-based income taxation
- E.U. principles and DTT : a conflicting coexistence worsened by the new US-Dutch protocol
- EC law and clauses on "limitation of benefits" in treaties with the US after Maastricht and the US-Netherlands tax treaty
- EC law aspects of revised German anti-treaty shopping rules - part I
- EU most favoured nation treatment v. tax treaty shopping : re-evaluating the anti-abuse justification in the "rule of reason" doctrine
- EU tax law and double tax conventions
- Een Amerikaanse verdragsbepaling in Europees perspectief
- Eiligibility for the treaty benefits under the Australia-U.S. income tax treaty
- Eiligibility for the treaty benefits under the Sweden-U.S. income tax treaty
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- El abuso de los convenios internacionales en materia fiscal
- El tratado multilateral para aplicar las medidas relacionadas con los tratados fiscales para prevenir la erosión de las bases imponibles y el traslado de beneficios
- El treaty shopping como fenómeno de elusión fiscal internacional en los convenios de doble imposición suscritos por Colombia
- Eligibility for treaty benefits under U.K.-U.S. income tax treaty
- Eligibility for treaty benefits under the 2009 protocol to the France-U.S. income tax treaty
- Eligibility for treaty benefits under the Belgium-U.S. income tax treaty
- Eligibility for treaty benefits under the Canada-U.S. income tax treaty
- Eligibility for treaty benefits under the Denmark-U.S. income tax treaty
- Eligibility for treaty benefits under the Finland-U.S. income tax treaty
- Eligibility for treaty benefits under the France-U.S. income tax treaty
- Eligibility for treaty benefits under the Ireland-U.S. income tax treaty
- Eligibility for treaty benefits under the Japan-U.S. income tax treaty
- Eligibility for treaty benefits under the Luxembourg-U.S. income tax treaty
- Eligibility for treaty benefits under the Mexico-U.S. income tax treaty
- Eligibility for treaty benefits under the Netherlands-U.S. income tax treaty
- Eligibility for treaty benefits under the New Zealand-U.S. income tax treaty
- Eligibility for treaty benefits under the Spain-U.S. income tax treaty
- Eligibility for treaty benefits under the Switzerland-U.S. income tax treaty
- Eligibility for zero withholding on dividends in the new Germany-U.S. protocol
- Elusione fiscale internazionale
- Elusione fiscale internazionale : strumenti unilaterali di contrasto e disposizioni convenzionali in materia di treaty shopping
- Enige kritische kanttekeningen bij de voorgestelde beperkingen in de renteaftrek: uitholling of opbolling van de belastinggrondslag?
- Ensuring appropriate treaty relief for collective investment vehicles
- Entwurf : Massnahmen gegen die ungerechtfertigte Inanspruchnahme von Doppelbesteuerungsabkommen des Bundes (BRB1962/KS1999)
- Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
- Essays on tax treaties : a tribute to David A. Ward
- European taxation under an 'open sky': LoB clauses in tax treaties between the U.S. and EU member states
- Fifth protocol to the Canada-United States tax treaty
- Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse
- Financiering van derdentransacties in concernverband
- First impressions from the United Kingdom of the new United Kingdom-United States tax treaty
- Fiscale infrastructuur : verslag van het symposium gehouden te Maastricht op 11 oktober 1996
- Fiscally transparent vehicles after Mexico's tax reform : U.S. investment fund traps
- Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
- French treaty brought up to date
- From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol
- Further attacks on treaty shopping
- Gaining benefit of tax treaties in Europe and the U.S.A. : a practical demonstration of maximising double tax relief
- General approach of the European Court of Justice and limitation of benefits clauses in double tax conventions
- General principles of nonresident taxation in Germany
- Germany limitation on benefits rules : two cases, one decision
- Globalization, tax erosion and the Internet
- HR 20 september 1995, no. 29737: richtige heffing, Art. 15 Wet Vpb. 1969 : winstdrainage : geen fraus legis indien in U.K. compenserende heffing is : verwijzing (concl. A.G. van Soest, noot S. van Weeghel.)
- HR 27 september 1995, no. 30400 : fraus legis, Art. 15 Wet Vpb. 1969 : winstdrainage : geen fraus legis nu rente-betaling niet strekt tot belastingverijdeling (noot S. van Weeghel)
- Has the chase to end treaty abuse gone too far?
- Headed for the Brexit : how to keep calm and carry on with U.S. treaty benefits
- Het "Wetsvoorstel uitholling grondslag vennootschapsbelasting": codificatie van en reactie op jurisprudentie
- Het "wetsvoorstel tegengaan uitholling grondslag vennootschapsbelasting en versterking fiscale infrastructuur", een kort overzicht
- Het belastingverdrag met de Verenigde Staten: "holding on, of on hold"?
- Het nieuwe belastingverdrag met de Verenigde Staten
- Het nieuwe belastingverdrag met de Verenigde Staten
- Het nieuwe belastingverdrag tussen Nederland en Japan
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
- Het wetsvoorstel tegen winstdrainage en ter versterking van de fiscale infrastructuur
- Highlights of new income tax treaty between United States and Ireland
- Highlights of the new United States-Luxembourg double tax treaty
- Highlights of the new treaty; Limitation-on-Benefits Article from a Dutch perspective
- Holding companies in the BEPS era
- How do 'the old' and 'the new' live together? The principal purpose test and other anti-avoidance instruments in tax treaties
- Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong
- Impact of the new U.K./France treaty : part III
- Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
- Implementation of BEPS in the U.S
- Implications of the pending amendments to the Argentina-Brazil tax treaty
- Income tax treaty shopping : an overview of prevention techniques
- Increasing ties with the southern cone : a review of the recently signed income tax treaty between Chile and the United States
- Indian courts limit treaty benefits
- Insights into evolving issues of taxation : existing and continuing challenges
- International and EU tax multilateralism : challenges raised by the MLI
- International aspects of Dutch financing companies
- International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
- Internemarktneutraliteit en bilaterale belastingverdragen
- Interpretation and application of the prevention of treaty abuse article in the MLI
- Ireland climbs rankings of holding company locations
- Is Article 26 of the Netherlands-United States tax treaty compatible with EC law?
- Is there an international minimum standard on tax treaty shopping after BEPS Action 6? Some recent divergent trends
- Keep your hands off tax treaties - a comment on the ECJ decision in the case C-374/04, Test Claimants in Class IV of the ACT Group Litigation = Hände weg von DBA - Eine Anmerkung zur EuGH-Entscheidung in der Rs. C-374/04, Test Claimants in Class IV of the ACT Group Litigation
- Keine deutsche Kapitalertragsteuerentlastung bei Einschaltung einer ausstattungslosen Zwischenholdinggesellschaft im Ausland - Nichtanwendungserlass zur Hilversum II-Entscheidung des BFH
- Komplizierte Erleichterungen : Änderung des deutsch-amerikanischen Doppelbesteuerungsabkommens : neue Quellensteuerbefreiung für Dividenden
- Kreisschreiben vom 17.12.98 zum Missbrauchsbeschluss
- L'abuso nel diritto tributario internazionale
- LOB clauses and EU-law compatibility : a debate revived by BEPS?
- LOB provisions in the 2015 draft U.S. Model tax treaty
- La lutte contre le treaty shopping
- Le recours à un critère subjectif pour définir l'usage abusif des conventions de double imposition conclues par les Etat-Unis: l'exemple de l'Euro-holding
- Leading the way?
- Legal, tax and financial aspects of the new U.S.-German income tax treaty
- Les conséquences en France de la nouvelle politique conventionelle américaine
- Limitation of benefits clause and Turkey's approach : from policy to legal order
- Limitation of benefits: a Netherlands perspective
- Limitation of treaty benefits in Germany
- Limitation on Benefits-Klausel des DBA USA : ein Leitfaden für die steuerliche Praxis
- Limitation on benefits
- Limitation on benefits : artikel 26
- Limitation on benefits : changing forms in the new US-UK tax treaty
- Limitation on benefits : from the US Model 2006 to the ACT Group Litigation
- Limitation on benefits : recently signed US treaties compared to the 1992 US-Netherlands treaty
- Limitation on benefits according to article 22 of the convention between the United States of America and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income signed on October 2, 1996
- Limitation on benefits and state aid
- Limitation on benefits and the competent authority determination
- Limitation on benefits articles in income tax treaties : the current state of play
- Limitation on benefits clauses and EU law
- Limitation on benefits clauses and EU law : examining the Japan-Netherlands LOB
- Limitation on benefits clauses and European Community law : legitimacy and consequences
- Limitation on benefits clauses in U.S. income tax treaties
- Limitation on benefits clauses in double taxation conventions
- Limitation on benefits clauses in double taxation conventions
- Limitation on benefits in the new US-Switzerland tax treaty
- Limitation on benefits in the new US-Switzerland treaty
- Limitation on benefits under Article 22 of the Switzerland-U.S. tax treaty
- Limitation on benefits: Canadian interpretation
- Limitation on benefits: the German view Sec. 50D(1A) Individual Income Tax Act and EC law issues
- Limitation-on-benefits-bepalingen in Amerikaanse belastingverdrag : Amerikaanse verdrag met Nederland gunstiger dan verdragen met Luxembourg & Zwitserland?
- Limitation-on-benefits-clauses
- Limitations on benefits in the proposed US-Luxembourg income tax convention
- Limitations on benefits under the new US-Netherlands income tax treaty
- Limiting treaty benefits
- Limiting treaty benefits : base erosion, intermediate owners, equivalent beneficiaries
- Limits to tax planning
- Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits
- Luxembourg moves up among the leading jurisdictions holding Russian investments
- MLI - intensifying the need for 'substance' in cross-border taxation
- MLI made easy
- Manual de fiscalidad internacional
- Manuale di pianificazione fiscale internazionale
- Massnahmen gegen die ungerechtfertigte Inanspruchnahme von Doppelbesteuerungsabkommen des Bundes (BRB1962/KS1999). Vom 17. Dezember 1998
- Medidas antiabuso en los convenios sobre doble imposición
- Mexico's options under the multilateral instrument
- Missbrauchsbeschluss - Ungerechtfertigte Inanspruchnahme des DBA- NL. (Entscheid der Eidgenössische Steuerrekurskommission vom 7. April 1998)
- Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article
- NYC Bar report on derivative benefits provisions in tax treaties
- Netherlands-U.S. tax treaty in practice
- Netherlands/US Protocol to counter tax haven structures
- Neues Doppelbesteuerungsabkommen mit den USA
- New Protocol between the United States and the Netherlands : an international comparison
- New Spain/US pact - Part 3 : strict limitations on benefits in the new Spain/US pact
- New Switzerland-U.S. tax treaty likely to contain key enhancements
- New US Model Income Tax Treaty : US Treasury Draft Document includes anti-treaty-shopping provisions
- New United States-United Kingdom income tax treaty
- New anti-treaty shopping measures
- New limitation on benefits provisions in Canada's tax treaties - a step too far?
- New protocol to Poland-Luxembourg tax treaty signed
- New protocol to U.S.-Barbados income tax treaty may mean restructuring for some foreign multinationals
- New protocol to US-Denmark treaty explained
- New protocol to the 1982 New Zealand-United States tax treaty
- New tax treaty
- New tax treaty with the United States
- New tax treaty with the United States
- Nieuwsbrief inzake de Vermeend wetgeving. Versterking fiscale infrastructuur en tegengaan uitholling belastinggrondslag
- No consensus on beneficial ownership
- Notice 88-1. Continuation of Code Section 897(i) elections by Netherlands Antilles companies; anti-treaty shopping rules; retroactive section 897(i) elections
- OECD recommendations on BEPS 2014 Deliverables : few surprises but no let up
- Of limited benefit : Article 26 of the new U.S.-Netherlands double tax treaty considered
- Open skies for European tax?
- Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
- Overriding income tax treaties in codifying a new LOB
- Overview of 2006 Germany-U.S. tax treaty protocol
- Pasado, presente y futuro de BEPS
- Pending protocol will prevent inverted corporations from accessing the Barbados treaty
- Permanent establishment provisions
- Planning under Article 26 of the 1992 U.S.-Netherlands tax treaty
- Practical applications of the Germany-U.S. tax treaty
- Practical effectiveness of beneficial ownership clauses in France's tax treaties
- Praxis des Internationalen Steuerrechts : Festschrift für Helmut Loukota zum 65. Geburtstag
- Premiums paid to offshore captive insurance company
- Preventing the granting of treaty benefits in inappropriate circumstances
- Preventing the granting of treaty benefits in inappropriate circumstances, Action 6 - 2015 final report
- Preventing treaty abuse
- Prevention of tax treaty abuse – fourth peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Principles of international taxation
- Proposed U.S.-Netherlands tax treaty
- Proposed model treaty provisions : making sense and nonsense
- Protocol tot wijziging van het Nederlands-Amerikaanse belastingverdrag: een overzicht van de belangrijkste wijzigingen
- Protocol transforms double tax agreement
- Prévention de l’utilisation abusive des conventions fiscales – quatrième rapport d’examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- R (on the application of Aozora GMAC Investment Ltd) v Revenue and Customs Commissioners : [2019] EWCA Civ 1643
- Re Eastern Value Partners Ltd : case no. 09AP-33421/2012-AK and case no. A40-60755/12-20-388
- Recent US treaty developments affect interest payments
- Recent developments in the workflow of the U.N. Tax Committee of Experts
- Reconsidering European Court of Justice jurisprudence on limitation on benefits clauses : why the U.S. should care
- Reconstructing the treaty network
- Reflections on the OECD's non-CIV fund examples
- Refund of dividend withholding tax : application of the Dutch-Swiss tax treaty
- Refund of the Dutch withholding tax : application of Art. 9 of the Dutch-Swiss tax treaty
- Reikwijdte van het nieuwe rulingbeleid: een grensverkenning
- Relevance of the OECD BEPS project to derivatives and financial instruments
- Rentelasten en compenserende heffing in (internationaal) concernverband: een overzicht
- Report on the 2016 Conference Tax Treaty Case Law Around the Globe
- Resolving tax treaty dispute between India and Mauritius trough OECD BEPS inclusive framework membership
- Rev. proc. 2015-40 : a new approach to treaty-based dispute resolution
- Revised Swiss anti-treaty shopping rules
- Revisions of the U.S. Model Income Tax Treaty : part 4
- Searching for the uncertain rationale underlying the US Treasury's anti-treaty shopping policy
- Seminar A: Wirksamkeit von Missbrauchsvermeidungsvorschrifteneconomy
- Seminar D: Abkommensberechtigung und "Limitation on Benefits" (LOB)-Klauseln
- Seminar L : Limitation-on-Benefits-Klauseln - eine Bestandsaufnahme
- September 2014 deliverables under OECD's Action Plan on base erosion and profit shifting : work on BEPS actions 1, 2, 5, 6, 8, 13 and 15 - issued Sept. 16, 2014
- Should Ethiopia sign the MLI? Prospects and challenges
- Significant amendments to the France-United States tax treaty
- Singapore tax treaties : the end of limitation on benefits?
- Singapore's non-garden-variety limitation on benefits provisions
- Some thoughts regarding the granting of discretionary relief by the US "competent authority" under the limitation on benefits provision of a tax treaty
- Some unique provisions in two of Barbados's newest tax treaties
- Sons of Gwalia - a taxing decision
- Special features of the UN Model Convention
- Starr International Co Inc v United States of America : Case No 14-cv-01593 (CRC)
- Starr International Co Inc v United States of America and others : No 17/5238
- Substance in international taxation - Belgium
- Substance in international taxation - Canada
- Sweden's treaty finally replaced
- Swiss companies and offshore relationships
- Swiss measures against abuse of tax conventions
- Swiss measures against the abuse of tax conventions
- Swiss/US pact in force with strict LOB provisions
- Swiss/US pact sets strict limitation on benefits
- Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016
- Tax base erosion and profit shifting in Africa : part 2 : a critique of some priority OECD actions from an African perspective
- Tax changes to the Singapore-India DTA arising from the comprehensive economic co-operation agreement
- Tax planning under Germany's new anti-avoidance rule
- Tax planning with U.S. income tax treaties without LOB provisions
- Tax treaties and state aid : some thoughts
- Tax treaties and the Internal Market in the new European scenario
- Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
- Tax treatment of partnerships under the US-Mexico tax treaty
- Tax treaty case law around the globe : 2018
- Tax treaty entitlement
- Tax treaty trends
- Tax-exempts and corporate capital structure: an analysis of efficiency and revenue implications
- Taxation of intellectual property under domestic law, EU law and tax treaties
- Taxation of investment funds following the OECD base erosion and profit shifting initiative - part 1
- Taxation of venture capital : funds and managers
- Taxpayers pin hopes for changes on new government
- Technical explanation clarifies protocol to Canada-U.S. tax treaty
- Tegengaan uitholling belastinggrondslag en versterking fiscale infrastructuur
- Tegengaan uitholling grondslag en versterking fiscale infrastructuur
- Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue : case C-374/04
- Test claimants in Class IV of the ACT Group Litigation : limitation-of-benefits clauses are clearly different from most-favoured-nation clauses
- The "limitation on benefits" provision in the tax treaty with the United States
- The BEPS Action Plan in the light of EU law: treaty abuse
- The Canada-U.S. tax treaty : problems with the one-sided LOB article
- The EU's external dimension in direct tax matters
- The European Union and the United States : the good old tax "frenemies" in the shadows of reforms
- The India-Mexico tax treaty : an overview
- The LOB provision in the new Japan-Netherlands tax treaty
- The MLI enters into force for Canada on 1 December 2019
- The Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting
- The OECD's antiabuse standards and the Congo-South Africa tax treaty
- The OECD's approach to tackling treaty shopping and its impact on Hong Kong
- The Protocol to the Australia-United States tax treaty : part 2
- The SDI case : Tax Court ruling on "cascading" royalty payments
- The U.S.-Netherlands income tax convention : historical evolution of tax treaty policy issues including limitation of benefits
- The U.S.-Netherlands tax treaty : as modified by the 2004 protocol
- The U.S.-West German income tax treaty: can Article 28's limitation on benefits serve as as model for the Treasury's anti-treaty shopping policy?
- The compatibility of anti-abuse provisions in tax treaties with EC law
- The concept of substance in a post-BEPS world
- The effect of Brexit and the USMCA on U.S. tax treaty derivative benefits
- The effect of global intangible low-taxed income on US investment in Australia
- The evolution of BEPS in Mexico : the LOB clause under the U.S.-Mexico income tax treaty
- The evolution of limitation on benefits, beneficial ownership, and similar rules : recent trends and future possibilities
- The great fiscal wall of China : tax treaties and their role in defining and defending China's tax base
- The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report
- The implementation and lasting effects of the multilateral instrument
- The implementation of anti-BEPS rules in the EU : a comprehensive study
- The influence of the principle of Union loyalty in tax matters
- The interaction of the principal purpose test (and the guiding principle) with treaty and domestic anti-avoidance rules
- The limitation on benefits (LOB) provision in BEPS Action 6/MLI : ineffective overreaction of mind-numbing complexity - part 1
- The limitation on benefits [LOB] provision in BEPS Action 6/MLI : ineffective overreaction of mind-numbing complexity - part 2
- The limitation on benefits article in the OECD Model : closing abusive (undesired) conduit gateways
- The limitation on benefits article of the Australia-United States income tax treaty
- The limitation on benefits article of the US-France tax treaty
- The limitation on benefits clause under an open sky
- The meaning of the principal purposes test : one ring to bind them all?
- The need to reconceptualize the permanent establishment threshold
- The new Australia-Japan income tax agreement 2008
- The new Belgium-US income tax treaty - an analysis
- The new Italy-US tax treaty
- The new U.S.-France income tax treaty: vive la difference!
- The new U.S.-Netherlands tax treaty : Part I - limitation on benefits and related issues
- The new U.S.-Netherlands tax treaty: understanding the international tax planning implications
- The new U.S.-Sweden Treaty Protocol
- The new U.S.-Venezuela income tax convention : treasury looks again for a model for treaties with Central and South America
- The new US-Netherlands tax treaty protocol
- The new US/Netherlands double tax convention : an introductory note
- The new limitation-on-benefits article
- The new protocol to the Canada-United States treaty : a major document
- The new protocol to the Netherlands-United States tax treaty
- The prevention of tax treaty abuse in the BEPS Action 6 : a Brazilian perspective
- The proposed U.S.-Netherlands protocol - in general and its implications for Canadian multinationals
- The revised Luxembourg-Poland income and capital tax treaty (1995) : overview of major amendments from Poland's treaty policy perspective
- The treaty-shopping provisions in the new United States- Netherlands Antilles income tax treaty
- The viability of treaty shopping with respect to host country
- The year in review : Canada
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Thoughts on the compatibility of LOB clauses and EU law
- Thoughts on the new LOB clause in the Canada-U.S. treaty
- Tightening of the German anti-treaty-shopping rule
- Toegang tot voordelen voortvloeiende uit maatregelen ter afschaffing dubbele belasting met beroep op gemeenschapsrecht (I)
- Traveling without a destination : post-BEPS anti-treaty-shopping rules and non-CIV funds in Canada and the U.S
- Treatment of transparent entities for tax treaty purposes
- Treaty entitlement of investment funds in light of BEPS Actions 2 and 6
- Treaty entitlement of non-CIV funds : comments received on public discussion draft
- Treaty entitlement of non-CIV funds : public discussion draft
- Treaty routing vs. treaty shopping : planning for multicountry investment flows under modern limitation on benefits articles
- Treaty shopping - the current state of play
- Treaty shopping - the perspective of national regulators
- Treaty shopping : recent United States developments
- Treaty shopping and base erosion and profit shifting Action 6
- Treaty shopping and limitation on benefits articles in the context of the OECD base erosion and profit shifting project
- Treaty shopping defence provisions : part 2
- Treaty shopping in Canada : the door is (still) open
- Treaty shopping under the new US-Netherlands treaty
- Treaty's technical explanation needs more clarity
- U.S. Model treaty update and BEPS : is the United States catching up or wandering off?
- U.S. and Netherlands sign tax treaty. Limitation-on-Benefits Article breaks new ground
- U.S. eager to limit benefits in Dutch treaty negotiations
- U.S. tax review [U.S. international tax developments]
- U.S. tax treaty policy and the European Court of Justice
- U.S.-France treaty tightens limitation of benefits, adds pension provisions
- U.S.-Netherlands tax treaty features updated Limitation-on- Benefits Article
- U.S.-U.K. tax treaty and related issues
- U.S./Australia double tax agreement : mostly good news but not until 2003
- UK/US tax treaty : living with limitation on benefits and treaty qualifications
- US and Mexico sign long-awaited income tax treaty and protocol
- US policy to counter treaty shopping - from Aiken Industries to the anti-conduit regulations : a critical view of the current double-step approach from the perspective of treaty objectives and purposes
- US tax treaty policy and the European Court of Justice
- US treaty anti-avoidance rules: an overview and assessment
- US-UK treaty re-negotiation
- US-based pushback on BEPS
- US/Netherlands pact sets new limitations on benefits
- Uitholling door rentebetaling direct or indirect aan verbonden lichamen
- Uitholling en fiscale infrastructuur
- United States and Iceland sign new income tax treaty
- Update on BEPS Action 6 : no land in sight
- Verdrag met Amerika
- Visie over de vormgeving van een 'anti-treaty shopping'-bepaling : een alternatief
- Voraussetzungen für die Abkommensberechtigung unter dem neuen schweizerisch-amerikanischen Doppelbesteuerungsabkommen
- Wet van 13 december 1996 tot wijziging van de Wet op de vennootschapsbelasting 1969 met het oog op het tegengaan van uitholling van de belastinggrondslag en het versterken van de fiscale infrastructuur
- What has changed in the limitation on benefits clause of the 2016 US Model? Technical modifications, policy considerations and comparisons with Base Erosion and Profit Shifting Action 6
- What makes a Dutch company Dutch? The evolution of US limitation-on-benefits provisions
- When derivative benefits provisions don't apply
- Where is EU law in the OECD BEPS discussion?
- Who invented the single tax principle? An essay on the history of US treaty policy
- Why the new U.S. Model treaty?
- Wijziging van de dividendbepaling van het verdrag Nederland - Verenigde Staten zeer noodzakelijk
- Wijziging van de eenzijdige regeling vanwege uitholling belasting- grondslag
- Winstdrainage : recente ontwikkelingen in jurisprudentie en wetgeving
- Winstdrainage bij overnameholdings en dividendbelasting
- Winstdrainage en concernfinanciering
- Winstdrainage en fraus legis. Fiscale trends
- Winstdrainage in Nederland, compenserende heffing bij een dual- resident? : het voorgestelde art. 10a Wet Vpb 1969 : reparatie uitholling of uitbreiding belastinggrondslag? : wetsvoorstel uitholling belastinggrondslag : een gemiste kans : voorgestelde aanpassingen van de Wet op de vennootschapsbelasting 1969 met het oog op de uitholling van de belastinggrondslag
- Winstdrainage, externe acquisities en de "verschillende wegen"- leer
- Winstdrainage: Het wetsvoorstel tegen het ontgaan van vennootschapsbelasting
- Änderungen im Ertragssteuerrecht durch das Missbrauchbekämpfungs- und Steuerbereinigungsgesetz. Teil II: Internationales Steuerrecht
- Österreichisch-amerikanische Verständigung über die Auslegung von Artikel 16 des Doppelbesteuerungsabkommens
- Über das (steuerliche) Unbehagen an der Europäisierung und Internationalisierung : Zugleich einige Gedanken zum Seminar A
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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/nmXhVg4U9aU/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nmXhVg4U9aU/">LoB</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/nmXhVg4U9aU/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nmXhVg4U9aU/">LoB</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>
