treaty policy
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treaty policy
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- (How) should trade agreements deal with income tax issues?
- A comment on French treaty policy in the context of international economic integration
- A commentary on Hong Kong's tax treaties
- A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
- A critique of double tax treaties as a jurisdictional coordination mechanism
- A look at tax sparing clauses in the 21st century as tools for the implementation of tax incentives from the perspective of developing countries
- A review of Poland's tax treaty policy
- A study of Vietnam’s double tax treaties : patterns of treaty growth and shifting treaty policy
- Access to tax treaty benefits : procedural aspects
- Accession to the EU : what does it mean for Polish direct taxation?
- Action 2 and the Multilateral Instrument : is the reservation power putting coordination at stake?
- African Multilateral Organizations, Treaties, Conventions and Declarations
- Aktivitätsklauseln in deutschen Doppelbesteuerungsabkommen : Rechtsfragen und steuerrechtliche Bedeutung
- Alabaster : 1938-2013
- Algemeen fiscaal verdragsbeleid
- Alterseinkünfte im internationalen Kontext unter Berücksichtigung der deutschen DBA-Politik
- An analysis of the rules on the taxation of investment income under Japan's tax treaties
- Anmerkungen zur DBA-Politik Österreichs : eine Replik = Remarks on Austrian tax treaty policy : a reply
- Approaches to internationally integrated taxation of distributed corporate income
- Are tax treaties necessary?
- Argentina's network of tax information exchange agreeements with low tax jurisdictions
- Article 2 of Brazilian double tax treaties and the taxation of digital economy : the “CIDE-Digital” case
- Aspectos a considerar en el análisis de constitucionalidad de un convenio tributario sobre la renta y el patrimonio
- Attracting investments with tax treaties : an analysis of Singapore's tax treaty policy
- Australasian Legal Information Institute
- Australian tax treaties : trends and developments since the US Protocol
- Austria's tax treaty policy
- Avoidance and tax treaties : current UK experience
- BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
- BLIS : Bilingual Laws Information System
- Base erosion and profit shifting : an action plan for developing countries
- Basic principles for a democratic treaty-making process
- Belgium's tax treaty policy and the Draft Belgian Model Convention
- Belgium-U.S. and France-U.S. protocols : highlighting U.S. tax treaty concerns
- Beneficial ownership: HMRC's draft guidance on interpretation of the Indofood decision
- Bestrijding van verdragsmisbruik in de 2017-update van het OESO-Modelverdrag
- Betriebsstätteneinkünfte und Gewinnabgrenzung zwischen verbundenen Unternehmen nach der deutschen Verhandlungsgrundlage für Doppelbesteuerungsabkommen
- Brazil's treaty policy
- China's tax treaties and their impact on foreign investment
- Collaboration agreements - some issues
- Comments on the schedular structure of tax treaties
- Community most-favoured-nation treatment : one step closer to the multilateralization of income tax treaties in the European Union?
- Controversial issues in international tax law : BEPS, tax treaties and unilateral tax measures
- Corporate integration, tax treaties and the division of the international tax base : principles and practices
- Curaçao en haar beperkte belastingverdragennetwerk, wat zijn de obstakels?
- Current tax treaty issues
- Current tax treaty issues : 50th anniversary of the International Tax Group
- DBA-Politik im Lichte des Multilateralen Instruments und des OECD-Musterabkommens 2017 = Tax treaty policy considerations in light of the Multilateral Instrument and the OECD Model Tax Convention 2017
- Das Doppelbesteuerungsabkommen zwischen Deutschland und Italien
- Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
- Das Schweizer Steuerrecht 2012 aus internationaler Perspektive : aktuelle Entwicklungen in der Schweiz
- Das Verhältnis von Abkommensrecht und nationalem Steuerrecht = The relationship between tax treaty law and national tax law
- Das Vertragsverletzungsverfahren als Instrument zur Sicherung der Legalität im Europäischen Gemeinschaftsrecht
- De impact van het MLI / BEPS op de Notitie Fiscaal Verdragsbeleid 2020
- Der Dualismus der steuerlichen Nachhaltigkeit : Wechselwirkungen zwischen staatlichem und unternehmerischem Handeln
- Der Entwurf einer Betriebsstättengewinnaufteilungsverordnung : Anwendung des Authorized OECD Approach in Deutschland
- Der Fall Saint-Gobain im Lichte der österreichischen DBA- Anwendungspraxis
- Der Methodenartikel in der deutschen Verhandlungsgrundlage für Doppelbesteuerungsabkommen
- Der Wirrwarr mit den Aktivitätsklauseln im deutschen Abkommensrecht
- Der Zinsartikel in der deutschen Verhandlungsgrundlage für Doppelbesteuerungsabkommen
- Der endgültige OECD-Bericht zur Massnahme 2 des BEPS-Aktionsplans (Hybrid Mismatch Arrangements) - der grosse Wurf? = The OECD report on action 2 of the BEPS Action Plan (hybrid mismatch arrangements) - a great success?
- Designing an anti-treaty shopping provision : an alternative approach
- Deutsche Abkommenspolitik - Trends und Entwicklungen 2011/2012
- Deutsche Abkommenspolitik : Trends und Entwicklungen 2012/2013
- Developing and implementing tax treaty policy : the tax sparing clause
- Developing countries and international fiscal law
- Developing countries and the removal of Article 14 from the OECD Model
- Developments in China's treaty policy : where is the dragon heading?
- Die Abkommenspolitik im internationalen Steuerrecht der Schweiz
- Die Abkommenspolitik Österreichs
- Die Anwendung von Doppelbesteuerungsabkommen bei Dreieckssachverhalten im Zusammenhang mit Personengesellschaften und Betriebsstätten
- Die Bedeutung des "Authorized OECD Approach" (AOA) für die deutsche Abkommenspraxis
- Die DBA-Politik Österreichs aus Sicht der Wirtschaftskammer Österreich = the Austrian tax treaty policy from the perspective of the Austrian Federal Economic Chamber
- Die Missbrauchsabwehrregelungen in der deutschen Verhandlungsgrundlage für Doppelbesteuerungsabkommen und der Sonderfall Liechtenstein
- Die Regelungen zur Amtshilfe in der deutschen Verhandlungsgrundlage für Doppelbesteuerungsabkommen
- Die Zukunft der deutschen Abkommenspolitik : Befreiungs- oder Anrechnungsmethode?
- Die Zukunft der österreichischen Abkommenspolitik
- Die Zukunft des Internationalen Steuerrechts
- Die aktuelle österreichische DBA-Politik
- Die deutsche Verhandlungsgrundlage für Doppelbesteuerungsabkommen und Entwicklungsländer
- Die deutsche Vertragspolitk zur Vermeidung der Doppelbesteuerung
- Die dänischen CFC-Vorschriften für Gesellschaften und ihre Vereinbarkeit mit Gemeinschafts- und Abkommensrecht
- Die stille Gesellschaft in der deutschen Abkommenspraxis : Einkünftequalifikation bei der grenzüberschreitenden typisch oder atypisch stillen Gesellschaft
- Die österreichische DBA-Politik - das "österreichische Musterabkommen"
- Die österreichische Politik beim Abschluss von Doppelbesteuerungsabkommen
- Dividing the spoils of foreign investment : China's shifting tax treaty policy
- Do we still need tax treaties?
- Doppelbesteuerungsabkommen : Kommentar
- Double taxation conventions - survey of the Swiss treaty practice
- Dutch tax treaty policy 2020 for sportspersons and artists
- Dutch treaty policy regarding Latin American countries
- Een beschouwing van de standpunten inzake arbeid en pensioen in de Notitie Fiscaal Verdragsbeleid 2020
- Een beter verdrag in ruil voor inlichtingen?
- Effect and benefits of tax conventions : France - Greece - Italy - Turkey - United States | Influence et avantages des conventions fiscales : France - Grèce - Italie - Turquie - Etats Unis
- Ende des negativen Progressionsvorbehaltes bei der KöSt?
- Entertainers and sportspersons under the revised Netherlands tax treaty policy
- Europe-China tax treaties
- European Union : tax treaties of the Central and Eastern European countries
- Exchange of information and cross-border cooperation between tax authorities = Informationsaustausch und grenzüberschreitende Zusammenarbeit der Steuerverwaltungen
- Exchange of information under tax treaties
- Exemption and tax credit in German tax treaties : policy and reality
- Fiscaal beleid in Europa
- Fiscaal verdragsbeleid en het OESO Modelverdrag
- Fiscaal verdragsbeleid pensioen en soortgelijke beloningen - quo vadis?
- Fragmentation of contracts : case studies and policy recommendations
- France : non-discrimination and the treaty of establishment with Panama
- French treaty policy
- GTTC Universities Project 2018 : Empirical evidence in tax treaties : in search for the 'hidden tax treaty model'
- GTTC Universities Project 2019 : the impact of the MLI on countries' treaty policy
- GTTC Universities Project 2020 : Treaty policy of/with developing countries
- Generalthema II : Die steuerliche Einordnung von Gesellschaften und Abkommensschutz
- Germany's tax treaty policy
- Grundzüge der deutschen Doppelbesteuerungsabkommen auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
- HKLII : Hong Kong Legal Information Institute
- Handbuch des Internationalen Steuerrechts der Schweiz
- Het Europees-rechtelijke kader voor Nederlands fiscaal verdragsbeleid
- Het Nederlandse beleid inzake belastingverdragen: enkele voorbeelden
- Het internationale publiekrechtelijke effectiviteitsbeginsel en kwalificatieconflicten
- Highlights of the U.S. Treasury Department report on tax havens and their use by U.S. taxpayers
- Highlights of the new Dutch tax treaty policy
- IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
- IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]
- Improving the flexibility of tax treaties : Part 1 - general issues
- Indian courts limit treaty benefits
- Instrumentalisme en internationaal belastingrecht
- Integration in the international context : identifying principles for unilateral and bilateral approaches
- Inter-nation equity
- Interaction of the U.S. tax system and U.S. tax treaty rules with foreign integrated corporate-shareholder tax systems
- Internationaal fiscaal (verdragen)recht
- Internationaal fiscaal (verdragen)recht
- Internationaal verdragsbeleid inzake pensioenen en lijfrenten : quo vado?
- International tax rules in Russia : analysis and conceptual findings
- International tax treaties : a factor to be considered by investors in the P.R.C
- International taxation : meeting the challenges - the role of the OECD
- International taxation policy
- Internationale Doppelte Nichtbesteuerung
- Interpretative and policy challenges following the OECD multilateral instrument (2016) from a Brazilian perspective
- Introduction aux conventions de double imposition
- Introduction of the Authorised OECD Approach into Japanese domestic law
- Irish tax treaties
- Israel's recent tax treaty policy
- Issues related to the identification and characteristics of the taxpayer
- Japan : Recent developments in tax policy
- Kann es im europäischen Steuerrecht ein Anerkennungsprinzip geben?
- Konwencja modelowa OECD i konwencja modelowa onz w polskiej praktyce traktatowej
- Legal and economic principles support an origin and import neutrality-based over a residence and export neutrality-based tax treaty policy
- Limitation on benefits clauses in U.S. income tax treaties
- Lovdata
- MLI Part Two : Hybrid mismatches
- Memorandum on Tax Treaty Policy 2020 : looking ahead and back at Netherlands policy on negotiating and signing tax treaties
- Memorandum on the taxing powers of the European Union
- Met wie sluit Nederland belastingverdragen?
- Mexican policy on tax treaty negotiations
- Multilateral tax treaties : a model for the future
- Nederland wil geen Art. 17 (artiesten en sporters) meer in zijn belastingverdragen
- Nederlands verdragsbeleid betreffende vermogensinkomsten en -winsten
- Nederlands verdragsbeleid vanuit het perspectief van de DGA
- Negociacion de tratados tributarios
- Neuausrichtung der schweizerischen Abkommenspolitik in Steuersachen : Amtshilfe nach dem OECD-Standard : eine rechtliche Würdigung
- Neue Grenzen für die internationale Steuerplanung?
- New Indian tax code - treaty override and anti-avoidance rules
- Notitie Fiscaal Verdragsbeleid 2011 en arbeidsinkomsten
- Notitie Fiscaal Verdragsbeleid naar Tweede Kamer
- Open your eyes : what the "open skies" cases could mean for the US tax treaties with the EU Member States
- Oplossing conflict tussen belastingverdrags- en gemeenschapsbepaling
- Opportunities and challenges in new international tax era in Japan
- Options for greater international coordination and cooperation in the tax treaty area
- Options for greater international coordination and cooperation in the tax treaty area
- Practical issues in the application of double tax conventions | Problèmes pratiques d'application des conventions la double imposition | Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen | Aspectos prácticos en la aplicación de los convenios de doble imposición
- Praxis des Internationalen Steuerrechts 2014
- Reasons, old and new, for the erosion of United States tax treaties
- Recent Swiss treaty developments
- Recent developments in German tax treaty policy
- Recent tax treaty developments around the globe
- Recent tax treaty developments in the United Kingdom
- Rechtsfolgen EG-rechtswidriger Normen
- Reconsidering European Court of Justice jurisprudence on limitation on benefits clauses : why the U.S. should care
- Reflections on the intersection of U.S. tax treaty policy, U.S. tax reform, and BEPS
- Renovating the tax base : the development of selected international aspects of the income tax regimes in Mainland China and Singapore with reference to Hong Kong
- Renteaftrekbeperkingen en het Nederlandse verdragsbeleid
- Report on proposed United States Model income tax treaty
- Samradsspørgsmal - dobbeltbeskatningsoverenskomster
- Schiedsverfahren nach DBA
- Selected aspects of Australia's emerging "model" double taxation treaty
- Seminar B : Indirect Transfer of Assets
- Seminar C : Steuerliche Ansässigkeit von Kapitalgesellschaften
- Seminar D : "Judges' Seminar" : Abkommensrecht vor Gericht - Stichworte zu zehn gängigen Streitpunkten
- Seminar F : UN matters - UN and OECD differences in Model, TP etc. : Fokus auf technischen Dienstleistungen
- Seminar I : Besteuerung und Nichtsteuerverträge
- Seminar J: Impact of EU-Law on the BEPS-Initiative
- Shaping EU company tax policy : part II : the EU model tax treaty
- Should Taiwan include mandatory arbitration in its tax treaty policy?
- Should developing countries include article 7 in their tax treaties?
- Should low-income countries sign tax treaties?
- Should tax treaties play a role for consumption taxes?
- Some aspects of the international tax treaty strategy of the Netherlands
- South Africa's treaty network - why is South Africa the meat in the sandwich?
- Special seminar on Canadian tax treaties: policy and practice
- Sporters en artiesten
- Staatsfondsen uit de Golfregio gehinderd in een snel veranderende fiscale wereld
- Staatssecretaris over Nederlands verdragsbeleid
- Status of tax treaty negotiations
- Summary of the proceedings of an invitational seminar on tax treaties in the 21st century
- Svensk skatteavtalspolitik och utländska basbolag
- Swiss tax treaty policy
- Switzerland : recent developments in international tax law - Part 1
- Switzerland : recent developments in international tax law - Part 2
- Switzerland's treaty policy
- Talking past each other on tax treaty policy and Subpart F
- Tax base defence : history and reality
- Tax base defense : time to update the Model treaties
- Tax discrimination against aliens, non-residents, and foreign activities : Canada, Australia, New Zealand, the United Kingdom, and the United States
- Tax havens in the Caribbean Basin
- Tax issues for alternative fund investments in China : an update
- Tax policy in Europe
- Tax treaties : building bridges between law and economics
- Tax treaties and developing countries
- Tax treaties and indirect foreign tax credits
- Tax treaties between developing countries of Asia and North America, Europe, Japan and Australia
- Tax treaties. A dialogue between Sam Gibbons and David Rosenbloom
- Tax treaty abuse : policies and issues
- Tax treaty developments
- Tax treaty negotiations : myth and reality
- Tax treaty policy
- Tax treaty policy in West Africa : past, present and future
- Tax treaty policy statement
- Tax treaty procedures
- Tax treaty prospect in Latin America
- Tax treaty renegotiations by developing countries : a case study using comparative analysis to access the feasibility of achieving policy objectives
- Tax treaty trends
- Taxation agreements under the new constitution
- Taxes crossing borders (and tax professors too) : Liber Amicorum Prof. Dr R.G. [Rainer] Prokisch
- Teksten internationaal belastingrecht (Vol. IA and IB) ; Teksten Europees belastingrecht (Vol. II)
- Terugblik op een eeuw Nederlandse belastingverdragen
- The BRICs : a tax treaty policy regarding dividends
- The Brazilian experience in international tax agreements for the avoidance of double taxation
- The David R. Tillinghast lecture : tax treaties and the market-state
- The East African community multilateral tax treaty : fit for purpose?
- The German approach to double taxation treaty negotiations
- The James Hardie restructuring and review of Australia's international taxation arrangements
- The Netherlands : changes in tax treaty policy 2020 for sportspersons and artists
- The Netherlands model income tax treaty
- The Sound of Silence : over DST, NFV, Vpb en btw
- The Thai experience in international tax treaty negotiations
- The U.S.-Netherlands income tax convention : historical evolution of tax treaty policy issues including limitation of benefits
- The application of general anti-abuse rules (GAARs) under double tax agreements
- The attribution of profits to a permanent establishment : issues and recommendations
- The developing international framework and practice for the exchange of tax related information : evolution or change?
- The effects of taxation on foreign trade and investment
- The evolution of the French tax treaty network
- The future of international tax cooperation in a barrier-free market : recent developments regarding Italian tax treaties
- The future of the OECD model tax convention
- The great fiscal wall of China : tax treaties and their role in defining and defending China's tax base
- The influence of EU law on tax treaties from a German perspective
- The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world
- The interaction of tax and non-tax treaties
- The international public law effectiveness principle and qualification conflicts from a Dutch perspective
- The making of double taxation agreements
- The new Canada-Mexico tax treaty
- The new Japan-US tax treaty
- The new United States Model Income Tax Convention
- The new tax treaty with the Netherlands
- The premier gateway to China
- The proof in making and eating the pudding. Some comments on the BWTC - Basic World Tax Code
- The relation of Article 9 paragraph 1 German double taxation treaties to domestic tax law and the consequences for current value depreciation under section 1 paragraph 1 : Foreign Tax Act
- The relationship between tax treaties and the Income Tax Act : cherry picking
- The relevance of double taxation treaties for developing countries
- The retroactive effect of changes to the Commentaries on the OECD Model
- The role of tax treaties as an instrument of economic cooperation between "capitalist" and "socialist" countries
- The role of the UN Model in Peru's tax treaties
- The schedular structure of tax treaties
- The status of double taxation treaties in Mexico
- The sustainability of Dutch treaty policy towards developing countries
- The taxation of foreign investments in developing countries under the treaty regime : the African experience
- The termination of the 'most favoured nation clause' dispute in tax treaty law and the necessity of a Euro model tax convention
- The true nature of tax treaties
- Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
- Traites fiscaux et droit interne : l'exemple des revenus mobiliers et des rémunérations d'associé actif
- Transfer pricing and treaties in a changing world
- Transitional law and treaties : the Netherlands Supreme Court accepts "compartmentalization"
- Treaty policy
- Treaty-making procedure : comparative study of the methods obtaining in different states
- Trends in Pakistan's agreements for the avoidance of double taxation
- U.S. income tax treaties : notes and comments on some present and future policies
- U.S. international agreements: understanding the process
- US perspectives on the Multilateral Instrument
- US tax reform : possible impact on the Netherlands
- US tax treaty policy and the European Court of Justice
- US treaty policy and practices regarding distributions from real estate investment trusts
- Understanding U.S. income tax treaties
- United States income tax treaties: reference to domestic law for the meaning of underfined terms
- United States-Brazil bilateral income tax treaty negotiations
- Unless the Vienna Convention otherwise requires : notes on the relationship between Article 3(2) of the OECD Model Tax Convention and Articles 31 and 32 of the Vienna Convention on the Law of Treaties
- Update on the Dutch fund for joint account ('closed' FGR): asset pooling vehicle for international investors and pension funds
- Updating the Netherlands treaty network with African States : better but not enough!
- Uruguay's treaty policy
- Verdragsbeleid en de "aanmerkelijk-belang" wetgeving
- Verdragsbeleid en winstinkomen
- Vertragsverletzungsverfahren der EG-Kommission wegen deutscher Einkommensbesteuerung von nichtansässigen EG-Bürgern
- Wassermeyer : Doppelbesteuerung : Festgabe zum 75. Geburtstag von Prof. Dr. Dr. h.c. Franz Wassermeyer : 75 Beiträge zum Recht der DBA
- Who invented the single tax principle? An essay on the history of US treaty policy
- Zero withholding on direct dividends: policy arguments for a new US treaty model
- Änderungen des Paragr. 1 AStG und Umsetzung des AOA durch das JStG 2013
- Österreichs Doppelbesteuerungskommen: Standortpolitische Bedeutung Verhandlungsablauf Abkommensziele
- Übergang auf die Anrechnungsmethode - Paradigmenwechsel in der Abkommenspolitik?
- Überlegungen zur österreichischen DBA-Politik = Reflections on Austrian tax treaty policy
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