allocation of taxing rights
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allocation of taxing rights
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- (Caribbean) Netherlands the "flag state of choice" for cross-border aircraft lease transactions
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- (On)gelukkige migrerende Nederbelgen : problematiek aanvullende pensioenen
- 100 cuestiones prácticas sobre la tributación de los influencers
- A blueprint for restructuring the OECD Model's distributive rules
- A critical review of Italy's digital services tax
- A hurdle too far?
- A new global tax deal for the digital age
- A new taxing right for the market jurisdiction : where are the limits?
- A potential legal rationale for taxing rights of market jurisdictions
- A road map for reaching global consensus on how to tax the digitalized economy
- A unified approach to international tax consensus
- Abgrenzung der Besteuerungsrechte bei international tätigen Sozietäten
- Addressing the largest hurdles to Pillar 1 consensus
- Affaire X Holding BV et l'autonomie du principe de répartition équilibrée du pouvoir d' imposition entre Etats membres
- Aligning profit taxation with value creation
- Allocatie heffingsrecht ontslagvergoedingen
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Allocation of taxing rights on income from cross-border (indirect) sale of shares
- Allocation of the taxing right to payments for cloud computing-as-a-service
- An international dimension to the politics of tax
- An overlooked piece of digital economy : the international taxation of softwarisation and virtualisation, from the UK perspective
- Are the BEPS proposals compatible with EU law? [part 1]
- Are the worldwide unitary regimes able to address the perceived shortcoming of the international tax framework?
- Article 12B of the UN Model (2021) : a simplified solution for developing countries to tax income from the digital economy?
- Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
- Article 19(2) : the complexity of the OECD Model can be reduced
- Article 8 of the OECD Model lags behind international business
- Artikel 16 OESO : pleidooi voor een uitbreiding van het personele toepassingsgebied
- At the crossroads of reform : nexus concept and profit allocation rules in light of Pillar One and the C(C)CTB Proposal - A comparative study
- Autonomia tributaria locale e integrazione europea
- BEPS and the allocation of taxing rights (part 1)
- BEPS and the allocation of taxing rights (part 2)
- BEPS and the allocation of taxing rights (part 3)
- BEPS and the allocation of taxing rights (part 4)
- Baanbrekende overeenkomst mondiale winstenverdeling
- Because not always B comes after A : critical reflections on the new Article 12B of the UN Model on automated digital services
- Belastingheffing over particulierpensioen en overheidspensioen in grensoverschrijdende situaties
- Belastingheffing van dividend en de interne markt : een studie naar de aanvaardbaarheid van de Nederlandse belastingheffing van grensoverschrijdende dividendinkomsten van natuurlijke personen in Europees perspectief
- Besteuerung der digitalen Wirtschaft auf EU-Ebene = Taxation of the digital economy at EU level
- Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
- Besteuerung international tätiger Schifffahrts- und Luftfahrtunternehmen = Taxation of international shipping and aviation companies
- Besteuerung nach der Wertschöpfung als Umsetzung zwischenstaatlicher Steuergerechtigkeit in einer digitalen Wirtschaft = Taxation According to Value Creation as an Implementation of Intergovernmental Tax Justice in a Digital Economy
- Blockchain technology and the allocation of taxing rights to payments related to initial coin offerings
- Brexit - the U.K.'s opportunity to fix the world's corporate tax system
- Building anew with old blueprints
- Building on the rubble of Pillar One
- Can pillar 2 be leveraged to save pillar 1?
- Can the digital economy debate improve the taxation of international shipping profits?
- Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
- China's first official position on BEPS released by Jiangsu Tax Bureau
- Citizenship and tax
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
- Commissioner for the South African Revenue Service v Tradehold Ltd : [2012] ZASCA 61
- Comparing proposals to tax some profit in the market country
- Comparison of proposals to adjust the permanent establishment concept to the digital economy
- Conflict of source versus residence-based taxation in India with reference to fees for technical service
- Contribution à l'étude du droit international fiscal actuel : le rôle des organisations internationales dans le règlement des questions d'impôts entre les divers états
- Convergence and divergence of global and U.S. tax policies
- Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
- Could taxing rights based on activities become the new norm?
- Country-by-country reporting and the international allocation of taxing rights
- Country-by-country reporting and the international allocation of taxing rights : comments to Michelle Hanlon
- Cross-border mobility of individuals and the lack of fiscal policy coordination among jurisdictions (even) after the BEPS project
- Das Optionsmodell im Internationalen Steuerrecht : Folgewirkungen aus der Option zur Körperschaftsbesteuerung nach Paragr. 1a KStG
- De 2017-wijzigingen in het OESO-Modelverdrag voor scheep- en luchtvaartondernemingen: de wind in de rug?
- De fair share plicht van landen en ondernemingen
- De verdragsbestendigheid van de vermogensrendementsheffing
- Den skattemaessige behandling af udenlandske ejendomme
- Dependent agents as permanent establishments
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Der Steuerkrieg : Wettbewerb der Steuersysteme oder neue Weltsteuerordnung?
- Der Zuzug nach Österreich : Ertragsteuerliche Implikationen
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Developing countries rethinking tax treaties
- Die Aufteilung der Ertragsteuerbefugnis nach den DBA im Licht der Markteinkommenserzielung = The allocation of the right to tax income according to tax treaties in the light of market income
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Besteuerung von Arbeitnehmern bei Dreieckssachverhalten : Grenzgänger zwischen Dreifachbesteuerung und weißen Einkünften
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die Tatbestandsvoraussetzungen einer passiven Entstrickung bei Änderung bilateraler Verträge - kann rein staatliches Handeln die Aufdeckung stiller Reserven implizieren?
- Die Unterbetriebsstätte im Abkommensrecht
- Die Verteilung der Besteuerungsrechte zwischen Ansässigkeits- und Quellenstaat im Recht der Doppelbesteuerungsabkommen
- Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Digital services taxes : principles as a double-edged sword
- Digital services taxes : this time around
- Digital services taxes and internation equity : a tribute to Peggy Musgrave
- Dividend income taxation under Bulgaria's tax treaties
- Dividing the spoils of foreign investment : China's shifting tax treaty policy
- Does Art. 20 of the OECD Model Convention really fit into tax treaties?
- Doppelbesteuerungsabkommen Österreich-Algerien
- Double tax agreements - more sword than shield
- Double tax treaties policies of Brazil : the Brazilian model tax convention
- ECJ should not unbundle integrated tax systems!
- EU anti-tax avoidance policy for third countries and its impact on the Greek tax law
- Eine bilaterale Lösung zur Besteuerung der Digitalwirtschaft : UN Tax Committee präsentiert Vorschläge zur steuerlichen Herausforderung Digitalisierung
- Einkünfte aus öffentlichen Kassen und Methoden zur Vermeidung der Doppelbesteuerung nach dem DBA Schweiz = Income from public funds and methods to avoid double taxation according to the tax treaty with Switzerland
- El multiverso fiscal de los e-sports : el escenario tributario de los gamers
- El trabajo a distancia : una perspectiva global
- Eliminating relevant unilateral measures under pillar 1
- Entstrickung bei Wechsel der Ansässigkeit : FG Baden-Württemberg, Urteil v. 4.8.2022 - 1 K 2898/21
- Evolution of the concept of technical services and the policy considerations driving their development
- Final losses under EU tax law : proposal for a better approach
- Finnish tax rules on cross-border mergers challenged
- Fiscal cohesion, fiscal territoriality and preservation of the (balanced) allocation of taxing power; what is the difference?
- Fiscal equalization as a driver of tax increases: empirical evidence from Germany
- Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions
- Foundations of international corporate taxation : a Swiss perspective
- France's digital services tax goes ahead
- Frontier workers’ tax and social security status in Europe : optimizing the legal status in a changing landscape
- Förhållandet mellan intern skattelagstiftning och skatteavtal - särskilt om företräde för interna skatteregler
- Garcia v Commissioner of Internal Revenue : 140 TC No 6
- German perspective on taxation of multinational law firms with cross-border organization
- Gewerblicher Grundstückshandel in Inbound-Konstellationen : Besteuerungssystematik und Maßnahmen zur Verbesserung der Steuerposition
- Global enterprise taxation (GET)
- Global tax policy - what is the best alternative uncoordinated unilateral tax measures?
- Herausforderungen einer Digitalsteuer
- Het belastingbegrip en de eliminatie van internationale dubbele belasting of dubbele niet-belasting - Belgisch rapport n.a.v. het 70ste IFA-congres te Madrid, Spanje (25-30 september 2016) : (The notion of tax and the elimination of international double taxation or double non-taxation)
- Hinzurechnungsbesteuerung und DBA-Recht
- How global tax reforms apply to the extractive industries
- How the OECD may be delivering tax comfort, if not tax certainty, through ICAP
- How to think about how the US Congress thinks about international tax reforms
- How unified is the OECD's Unified Approach?
- In search of an international tax system in a post-BEPS tax competition setting
- In search of the digital nomad - rethinking the taxation of employment income under tax treaties
- In-kind contributions : taxation of international consortium workers
- Income from immovable property - preserving the situs and the permanent establishment principles
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
- International effective minimum taxation - the GLOBE proposal
- International income allocation under EU tax law : tinker, tailor, soldier, sailor
- International skatteret
- International tax aspects of esports : part one
- International tax aspects of esports : part two
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- International tax management in the light of the expansion of the European Union using the example of transferring residence from Germany to the Republic of Austria and the Slovakian Republic : tax mangement by transferring residence
- International taxation of directors' fees : article 16 of the OECD Model or how to reconcile disagreement among neighbours
- Interpretatie '(daadwerkelijk) belast' voor verdragsvrijstelling van beroepswielrenner : nogmaals onduidelijkheid troef ondanks nieuw cassatie-arrest
- Introducción a la tributación de las rentas internacionales
- Introduction to international income taxation
- Invloed coronarestricties op heffingsverdeling voor grensoverschrijdende werknemers
- Is there finally an international tax system?
- Italy and Switzerland sign new agreement on income taxation of frontier workers : initial comments from an Italian perspective
- Japan’s study on international taxation in the digital economy : fairness in taxation, trade and competition
- Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
- Jurisdiction to tax income and consumption in the new economy : a theoretical and comparative perspective
- Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte
- Konsultationsvereinbarungen zum Homeoffice wegen COVID-19 : Gut gemeint, aber schlecht gemacht
- Kontinentalsoklen i skatteretlig belysning
- La residencia fiscal de las sociedades en un mundo globalizado : pasado, presente y futuro : reinvención o abandono?
- Las reglas sobre precios de transferencia bajo el Derecho Europeo : reflexiones en torno a la jurisprudencia del TJUE
- Limitation on the source country's taxing rights under the U.S.-Venezuale treaty
- Loan of football players : part five : Swiss tax considerations
- Location-specific advantages : modified application of the arm's length principle in a knowledge-based economy
- Losing out at the snooker table : cross-border loss compensation for PEs and the fundamental freedoms
- Minimum treshold in tax treaties
- Negative harmonization in tax matters : EU case law on cross-border transfers of losses
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- Neuerungen für Gesellschafter-Dienstnehmer liechtensteinischer Kapitalgesellschaften
- Neues Doppelbesteuerungsabkommen Österreich-Israel
- Neues Doppelbesteuerungsabkommen Österreich-Japan
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
- New double tax treaty between Bulgaria and the United Kingdom
- New taxing right in the Unified Approach: old wine in a new bottle
- Nigeria's international tax policy with particular focus on the allocation of taxing rights
- Normativity in international tax law
- Notable developments in China's income tax treaties
- OECD Unified Approach leaves market jurisdictions out in the cold
- OECD discussion around the definition of permanent establishments : a German view on proposed amendments to the Model Commentary and their effect on business profit allocation and international assignments
- OECD veröffentlicht neue Gewinnverteilungsregelungen für digitale und konsumentenorientierte Unternehmen : OECD legt am 12.10.2020 ein neues Konsultationspapier ("Pillar One Blueprint") für die Weiterentwicklung der internationalen Unternehmensbesteuerung vor
- OECD's work on the economy : impact far beyond the digital economy
- OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
- On the validity and scope of macro-coherence
- One answer to why and how to tax the digitalized economy
- Op naar een meer legitiem belastingsamenwerkingsmodel?!
- Opinion Statement CFE 2/2021 on the EU Digital Levy Consultation
- Over de sociale en fiscale positie van de actieve werknemers binnen de Europese Unie : optimalisering van het werklandbeginsel?
- Over vervreemdingswinst behaald met aandelen in een onroerendezaakvennootschap in grensoverschrijdende situaties : een analyse vanuit Nederlandse perspectief
- Overlap between Article 13(4) of OECD Model and Article 13(5) of UN Model – a treaty solution?
- Padmore v. Inland Revenue : decision of the High Court
- Passive Entstrickung von Anteilen an Immobiliengesellschaften : Folgen der erstmaligen Anwendbarkeit des Multilateralen Instruments
- Permanent establishment : erosion of a tax treaty principle
- Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
- Persons and territories : on the international allocation of taxing rights
- Pillar 1 : who should be paying the tax bill?
- Pillar 1 as a ticket to a fairer taxation for low- and middle-income countries
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Pillar One : Reform der internationalen Unternehmensbesteuerung - Partielle Neuallokation von Besteuerungsrechten
- Pillar One and value creation : are revenue sourcing rules fulfilling the objective of taxing along with value creation?
- Possibilities for ensuring the taxation of international investment income in Finland
- Praktische und interdisziplinäre Herausforderungen aus der neuen Weltsteuerordnung durch das Inclusive Framework der OECD/G20-Staaten
- Profit allocation based on scarcity value : a new factor to tax intra-group services where their value is created
- Progress report on OECD’s proposals for Pillars 1 and 2
- Proposal for a reform of Article 21 of the OECD Model
- Proposed treaty provision regarding on capital gains taxation or taxation of indirect transfers of assets focusing on protecting tax base of developing countries
- Reaching consensus on taxing the digitalized economy
- Reallocating taxing rights : is 'market' the answer?
- Recent developments and challenges regarding exit taxes in the context of tax treaties : article 13 of the OECD Model and change of residence
- Rechtsprechung zum Internationalen Steuerrecht : VwGH zur Einordnung von Geschäftsführern einer österreichischen GmbH nach dem DBA Russland
- Reflections on the cross-border tax challenges of the digital economy
- Reforming international taxation : a critique of the OECD plans and a counterproposal
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- Repurposing Pillar One into an incremental global tax for sustainability : a collective response to a global crisis
- Residence-based formulary apportionment : (in)feasibility and implications
- Review of conference on what the United States can learn from the experience of countries with territorial tax systems
- Revising the fiscal and social security landscape of international teleworkers in the digital age
- Réflexions sur le "tax sparing" à la lumière de la convention belgo-brésilienne
- Régimen de Impatriados : una aproximación práctica a la casuística de los “Beckham”
- Safeguarding pension taxation rights in cross-border situations
- Sauvage : Luxembourg employment income may be taxed in Belgium, says CJEU
- Scope and interpretation of article 12A : assessing the impact of the new fees for technical services article
- Seminar F (IFA/OECD): Internationale Besteuerung der digitalisierten Wirtschaft
- Should developing countries include article 7 in their tax treaties?
- Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
- Source versus residence state taxation of cross-border pension payments : trouble shared is trouble halved
- State Secretary for Finance v X (mutual agreements) : No 15/05836
- Structural issues in the income tax treaty network : towards a coherent framework
- Studies in the history of tax law : volume 4
- Study of the Brazilian tax system in view of the federal regime
- Tax aspects of the metaverse : is a Pillar Three coming?
- Tax certainty and foreign tax credit uncertainty
- Tax challenges of the digital economy : an evaluation of the new nexus rule based on revenue thresholds
- Tax consequences for expatriates coming to Austria to work
- Tax nexus and jurisdiction in international and EU law
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Tax sovereignty and the law in the digital and global economy
- Tax sovereignty of the member states and the European Court of Justice : new trends or confirmation?
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treaties and developing countries
- Tax treaties with developing countries : a plea for new allocation rules and a combined legal and economic approach
- Tax treaties with developing countries and the allocation of taxing rights
- Tax treatment of cross-border pensions under the OECD Model and EU law
- Tax treaty case law around the globe : 2020
- Tax treaty problems relating to source
- Tax treaty problems relating to source
- Tax, law and development
- Taxation and capitalism of surveillance
- Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
- Taxation of business profits in the 21st century : selected issues under tax treaties
- Taxation of capital gains on indirect sales of shares of Brazilian companies by non-residents : the allocation of taxing rights or tax avoidance schemes?
- Taxation of royalties under treaty law : how far can a source state go?
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation of shipping profits - a sea of complexity
- Taxing carbon emissions on the high seas
- Taxing consumer-facing business as a regulatory currency
- Taxing crypto-asset transactions : foundations for a globally coordinated approach
- Taxing e-commerce on the basis of permanent establishment : critical evaluation
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : a case study on the Unified Approach
- Taxing the digital economy : as simple as 'A, B, C'?
- Taxing the digital economy : the EU proposals and other insights
- Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
- Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria
- Taxing where value is created : what's "user involvement" got to do with it?
- Taxing where value is created : what's 'user involvement' got to do with it?
- Teletrabajo : problemas de deslocalización y otras cuestiones
- Temporal aspects of tax treaties
- Tendenzen in der Rechtsprechung des österreichischen Verwaltungsgerichtshofs zu den Doppelbesteuerungsabkommen
- Tewerkstelling van bedrijfsleiders in een internationale context : een fiscale analyse
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment" - Original comments submitted for the OECD Public Consultation of 13.02.2019
- The BEPS Action Plan and transfer pricing : the arm's length standard under pressure?
- The Digital Services Tax : a conceptual defense
- The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation
- The OECD Model Tax Convention : a comprehensive technical analysis
- The OECD Pillar One : an update
- The OECD concept of user participation and a more pragmatic way to tax rent seeking
- The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
- The OECD's digital economy taxing rights allocation mash-up
- The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
- The OECD/G20 Inclusive Framework's Two-Pillar solution
- The Unified Approach under Pillar 1 : an early analysis
- The ability to pay and economic allegiance : justifying additional allocation of taxing rights to market states
- The allocation of taxing rights for highly digitalised business models : in search of a fair and neutral solution
- The allocation of taxing rights in the light of the fundamental freedoms of EC law
- The arm's-length principle ignores the economic reality of modern MNEs
- The concept of value creation : is it relevant for the allocation of taxing rights?
- The economic participation principle as a justification for taxation
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- The future of the taxation of software payments : reflections on the proposal to amend Article 12 of the UN Model as discussed by the UN Tax Committee in April 2021
- The improper use of tax treaties by contracting states : tax treaty dodging
- The influence of European Law on direct taxation : recent and future developments
- The jurisdiction to tax in international law : theory and practice of legislative fiscal jurisdiction
- The need to prevent abusive practices and fraud as a composite justification
- The never-ending issue of cross-border loss compensation within the EU : reconciling balanced allocation of taxing rights and cross-border ability-to-pay
- The new taxing right and its scope limitations : a theoretical reflection
- The new taxing right under Pillar One : preliminary thoughts on potential implications for MNEs
- The notion of tax and the elimination of international double taxation or double non-taxation
- The perils of Pillar 2
- The race for tax base: allocation of taxing rights between source and residence jurisdictions in Australia
- The relationship between the taxation of business profits and income from immovable property under tax treaties
- The sustainability of Dutch treaty policy towards developing countries
- The tax treatment of severance payments made in a cross-border context : a Swiss perspective
- The utility of tax residence tests beyond taxing rights and the concept of “tests of belonging” given the growing number of multilateral provisions in the context of territorial tax regimes with special reference to Gibraltar and Hong Kong
- The way we were? The way we must be? The arm's length principle sees itself (for what it is) in the 'digital' mirror
- Thirty years of fiscal (in)coherence
- Timing issues in the application of double tax treaties
- Towards a digital supply chain and digital taxation
- Towards an international tax order dealing with the Blockchain economy
- Transfer pricing for digital business models : early evidence of challenges and options for reform
- Triangular cases: the application of bilateral income tax treaties in multilateral situations
- Twenty years of change to the treatment of services in the OECD Model and the UN Model
- Two supporting pillars
- UN Tax Committee neemt artikel over Automated Digital Services op in Model : en doet nog veel meer
- Unilateral digital services tax in Africa : legislative challenges and opportunities
- Users and value creation in the digital economy (case study on the value creation process of Booking.com platform business model)
- VAT in an EU and international perspective : essays in honour of Han Kogels
- VAT in software transactions: the end of effective use
- Vaste inrichting en voorgestelde wijzigingen van het OESO-commentaar
- Verdragsgerechtigdheid Luxemburgse SICAV en heffingsbevoegdheid abonnementstaks onder het verdrag België-Luxemburg
- Vergütungen im öffentlichen Dienst im Internationalen Steuerrecht : Besonderheiten und Begriffsbestimmung des Kassenstaates nach DBA
- Vertical fiscal imbalance and the allocation of taxing powers : papers from a conference organised by the Australian Tax Research Foundation
- Vom Ansässigkeitsstaat zum Marktstaat - der Vorschlag der OECD zum Paradigmenwechsel der internationalen Unternehmensbesteuerung = From state of residence to market state - the OECD's proposal of a paradigm shift in international corporate taxation
- Wegzug von Kapitalgesellschaften - Teil II : Gesellschafts- und steuerrechtliche Aspekte der Unternehmensverlagerung ins Ausland nach Lasteyrie du Saillant
- Wegzugsbesteuerung bei Immobiliengesellschaften und Entstrickung durch Änderung des Besteuerungsrechts : zugleich zum Revisionsverfahren I R 30/19 beim BFH
- What can we learn from the history of Article 21 of the OECD Model?
- Why international tax treaty networks are an Animal Farm
- Withholding taxes and the most favoured nation clause
- X v State Secretary for Finance (Fictitious Wage 3) : No 15/04977
- Zur Anwendung der Rückfallklausel im DBA Niederlande : Doppelbesteuerung bei privaten Veräußerungsgeschäften sowie bei Anwendung der Spezialistenregelung?
- Öffentliche Funktionen im Licht des DBA Italien = Governmental functions in light of the tax treaty with Italy
- „Diagonale“ Leistungsfähigkeit : Verbindung der mit BEPS erreichten „policy coherence“ und der Finanzierungsfunktion der Steuern für die nachhaltige Entwicklung zu einer „Superabschreibung“ für nachhaltiges Wirtschaften
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Data Citation of the Concept allocation of taxing rights
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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/tXdF_K4tBuA/" 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/tXdF_K4tBuA/">allocation of taxing rights</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>
