No resources found
No enriched resources found
-
183 days rule
-
30% ruling
-
35% ruling
-
AEO
-
AOA
-
APA
-
APMA
-
ASEAN
-
ATA Directive
-
ATAD
-
ATAD 2
-
ATAD 3
-
ATAD2
-
ATAF
-
AfCFTA
-
Affordable Care Act
-
Africa Tax Administration Forum
-
Agreement on the Free Movement of Persons
-
Amount A (Pillar 1, OECD)
-
Amount B (Pillar 1, OECD)
-
Andean Model
-
Antilles route
-
Autonomous Artificial Intelligence (AAI)
-
BEAT
-
BEFIT
-
BEPS
-
BEPS Action 14
-
BEPS Action 5
-
BEPS Project (OECD)
-
BEPS action 3
-
BOT
-
Basic World Tax Code
-
Berry ratio
-
Brexit
-
CARICOM
-
CBIT
-
CCCTB
-
CCTB
-
CFC
-
CIAT
-
CJEU case law
-
COMESA Treaty
-
COVID-19 pandemic
-
CRS
-
CUP method
-
CUT method
-
Cayman tax
-
CbCR
-
Certified Taxable Person
-
Code of Conduct
-
Code of Conduct on Transfer Pricing Documentation
-
Code of Conduct on the Arbitration Convention
-
Combined Nomenclature
-
Commerzbank case
-
Common Customs Tariff
-
Community Customs Code
-
DAC
-
DAC6
-
DAC7
-
DAC8
-
DEBRA Proposal
-
DEMPE
-
DISC
-
DST
-
Delaware corporation
-
Dutch sandwich
-
EBIT
-
EBITDA
-
ECHR case law
-
ECJ case law
-
ECOWAS
-
EEA
-
EEIG
-
EFTA
-
ETACA
-
EU Anti-Avoidance Directive
-
EU Arbitration Convention
-
EU Charter of Fundamental Rights
-
EU Directive
-
EU Treaty
-
EU company income tax
-
EU law
-
EU tax law
-
EU-UK Trade and Cooperation Agreement
-
European Company
-
European Convention on Human Rights
-
European Union
-
European Union Company Income Tax (EUCIT)
-
FAPI
-
FASB
-
FATCA
-
FBAR
-
FBCSI
-
FDAP
-
FDII
-
FDII (foreign-derived intangible income)
-
FIRPTA
-
G20
-
GAAP
-
GAAR
-
GATS
-
GATT
-
GDPR (General Data Protection Regulation)
-
GILTI
-
GST
-
German unification
-
GloBE Model Rules
-
GloBE Proposal (OECD)
-
IAS
-
ICAP
-
IFRS
-
IGA
-
IIR (OECD)
-
IP box
-
IRAP
-
Inclusive Framework (OECD)
-
Incoterms
-
Interest and Royalties Directive
-
Internet of Things (IoT)
-
Islamic finance
-
Islamic law
-
Islamic tax system
-
LILO transaction
-
LoB
-
Lomé Convention
-
M&A
-
MAP
-
MFN
-
MLI
-
MNE
-
MOSS
-
Marketplace
-
Marks & Spencer case
-
Massgeblichkeit
-
Merger Directive
-
MoU
-
Multilateral Instrument
-
Multilateral competent authority agreement (MCAA)
-
Mutual Administrative Assistance Convention
-
NAFTA
-
NFT
-
NGO
-
Neumark Report
-
Nordic Convention
-
OECD
-
OECD International VAT/GST Guidelines
-
OECD Model
-
OECD Model Commentaries
-
OECD Transfer Pricing Guidelines
-
Oort Report
-
Outermost Regions (EU)
-
Overseas Countries and Territories (EU)
-
PAYE
-
PAYG
-
PE
-
PEPP
-
PFIC
-
PPA (purchase price allocation)
-
Parent-Subsidiary Directive
-
Pigouvian tax
-
Pillar 1 (OECD)
-
Pillar 2 (OECD)
-
Public CbCR Directive
-
QDMTT
-
R&D
-
REIT
-
REMIC
-
Ramsay principle
-
Ruding Report
-
SAAR
-
SAAR (Specific Anti-Avoidance Rule)
-
SAF-T
-
SCE
-
SICAR
-
SICAV
-
SILO transaction
-
SME
-
SPAC
-
SPV
-
STTR (OECD)
-
Savings Interest Directive
-
Savings Tax Agreement
-
Schumacker case
-
Section 482
-
Single European Act
-
State aid
-
Subpart F income
-
TCJA
-
TIEA
-
TNMM
-
TOFA
-
TRACE Project (OECD)
-
TRIPS Agreement
-
Tax Dispute Resolution Directive
-
Tax Recovery Directive
-
The Hague Trust Convention
-
Tobin tax
-
Treaty of Amsterdam
-
Treaty of Lisbon
-
Treaty of Maastricht
-
Treaty of Nice
-
Treaty of Rome
-
UCC
-
UCITS
-
UN Model
-
UN Transfer Pricing Manual
-
UNESCO
-
US Model
-
US Transfer Pricing Regulations
-
USMCA
-
UTPR (OECD)
-
Unified Approach (OECD)
-
Union Customs Code
-
Unshell Directive
-
VAT
-
VAT Act
-
VAT Committee (EU)
-
VAT Directive
-
VAT accounts
-
VAT adjustment
-
VAT deduction
-
VAT exemption
-
VAT fraud
-
VAT group
-
VAT harmonization
-
VAT invoice
-
VAT rate
-
VAT refund
-
VAT registration
-
VAT representative
-
VAT system
-
Velasquez doctrine
-
Vienna Convention on the Law of Treaties
-
WCO
-
WIR
-
WTO
-
World Bank
-
abatement
-
ability to pay
-
abnormal act of management
-
abnormal or benevolent advantage
-
abolition of a tax
-
abuse of law
-
abuse of rights
-
accelerated depreciation
-
accession treaty
-
accounting
-
accounting method
-
accounting period
-
accounting principles
-
accrual basis
-
acquisition
-
active income
-
ad valorem
-
adjusted basis
-
adjustment (of income, capital)
-
administrative law
-
advance corporation tax
-
advance ruling
-
advance tax ruling
-
adventure in the nature of trade
-
advertising tax
-
affiliated company
-
affiliated group
-
agency
-
agency PE
-
agent
-
aggregate approach
-
aggregates levy
-
aggregation
-
aggressive tax planning
-
agriculture, taxation of
-
air transport
-
air transport agreement
-
aircrew
-
alien (tax treatment of)
-
alienation of income
-
alimony
-
allocation of assets
-
allocation of expenses
-
allocation of income
-
allocation of profits
-
allocation of taxing rights
-
allowance for corporate equity
-
allowances
-
alternative dispute resolution
-
alternative minimum tax
-
amortization
-
annual accounts
-
annual tax on enveloped dwellings
-
annuity
-
anti-avoidance
-
anti-dumping duty
-
anti-evasion
-
anti-inversion
-
anti-money laundering
-
anti-tax haven rules
-
anticipatory tax
-
antitrust
-
appeal
-
appreciation
-
apprenticeship tax
-
arbitration
-
arm's length principle
-
arm's length range
-
artificial avoidance PE
-
artificial intelligence
-
artist (creative)
-
artist (performing)
-
artiste company
-
assessment
-
asset
-
assets tax
-
associated companies
-
associated enterprises
-
association
-
association agreement
-
audit
-
author
-
automated digital services
-
automatic exchange of information
-
automation
-
auxiliary company
-
average rate of income tax
-
averaging of income
-
aviation tax
-
avoidance of double taxation
-
avoir fiscal
-
back service
-
back taxes
-
back-to-back loan
-
bad debt
-
balance sheet
-
bank secrecy
-
bank tax
-
banking
-
banking law
-
bankruptcy
-
bare ownership
-
barter
-
base company
-
base erosion
-
basis
-
bearer securities
-
benchmarking
-
beneficial ownership
-
beneficial ownershipregister
-
benefit principle
-
benefit test
-
benefits in kind
-
best method rule
-
big data
-
bit tax
-
blacklist
-
blockchain
-
bond
-
border tax adjustment
-
box
-
brackets
-
branch
-
branch level interest tax
-
branch of activity
-
branch rule
-
branch tax
-
brand
-
bribery
-
budget law
-
building industry
-
buoyancy
-
burden of proof
-
business
-
business assets
-
business connection
-
business law
-
business licence fee
-
business profits
-
business property
-
business purpose test
-
business tax
-
butterfly reorganization
-
buy-in payment
-
cadaster
-
cadastral income
-
cadastral value
-
call-off stock
-
canons of taxation
-
cantonal tax
-
capital acquisitions tax
-
capital allowance
-
capital assets
-
capital company
-
capital contribution
-
capital cost allowance system
-
capital distribution
-
capital duty
-
capital expenditure
-
capital export neutrality
-
capital gains
-
capital gains tax
-
capital import neutrality
-
capital loss
-
capital market
-
capital ownership neutrality
-
capital tax
-
capital transfer tax
-
captive insurance company
-
car
-
carbon tax
-
carousel fraud
-
carried interest
-
carry-over
-
case law
-
cash accounting (VAT)
-
cash basis
-
cash flow
-
cash flow tax
-
cash pooling
-
catch-all
-
central management and control
-
centre of vital interests
-
certificate of residence
-
cess
-
chain transaction
-
charities
-
charities,
-
charities, donations to
-
charities, exemption of income
-
check-the-box regulations
-
cherry picking
-
child care expenses
-
child relief
-
church tax
-
circular economy
-
citizenship
-
civil code
-
civil law
-
civil law company
-
classical system
-
clawback
-
climate change levy
-
close company
-
cloud computing
-
coherence principle
-
collection of tax
-
collective investment fund
-
commensurate with income standard
-
commercial law
-
commission agent
-
commissionaire
-
commodity tax
-
common law
-
commuter allowance
-
company car
-
company law
-
comparability analysis
-
comparability test
-
comparable adjustable transaction method
-
comparable profits method
-
comparable uncontrolled services price method
-
compensating adjustment
-
compensating tax
-
competition law
-
complete business cycle
-
compliance assurance process
-
compliance burden
-
comprehensive income tax system
-
compromise, fiscal
-
concession
-
concession tax
-
conclusive agreement
-
conduit company
-
conduit financing
-
conduit system
-
conduit tax relief
-
conflict of law
-
connected party
-
connected person
-
consideration
-
consignment goods
-
constitutional law
-
construction project
-
constructive ownership
-
consumption tax
-
context
-
continental shelf
-
continuity of business
-
continuous transaction control (CTC)
-
contract manufacturing
-
contractor
-
contribution
-
control
-
controlled transaction
-
conversion
-
convertible bond
-
conveyance tax
-
cooperative compliance
-
cooperative society
-
coordination centre
-
copyright
-
corporate bond
-
corporate finance
-
corporate governance
-
corporate income tax
-
corporate inversion
-
corporate migration
-
corporate social responsibility
-
corresponding adjustment
-
corruption
-
cost contribution arrangement
-
cost funding
-
cost of collection
-
cost of living allowance
-
cost of services plus method
-
cost plus mark-up
-
cost plus method
-
cost recovery
-
cost sharing arrangement
-
council tax
-
countervailing duty
-
coupon stripping
-
coupon tax
-
credit derivative
-
credit method
-
credit, indirect
-
criminal law
-
criminal tax law
-
cross-border acquisition
-
cross-border arrangement
-
cross-border dividend
-
cross-border loss relief
-
cross-border merger
-
cross-border pension
-
cross-border reorganization
-
cross-border services
-
cross-border shopping
-
cross-border transaction
-
cross-border worker
-
crowdfunding
-
cultural heritage
-
cultural property
-
cultural sector
-
cum-/ex dividend
-
cum-ex
-
customs duty
-
customs law
-
customs union
-
customs valuation
-
damages
-
data analytics
-
data mining
-
data protection
-
database
-
de minimis
-
debt
-
debt capital
-
debt parking
-
debt relief
-
debt restructuring
-
debt-equity swap
-
decentralization
-
deductions
-
deemed domicile
-
deemed interest
-
defence tax
-
deferment of tax
-
deferral
-
deferred income
-
deferred tax
-
deficiency
-
degressive tax
-
demerger
-
deoffshorization
-
departure tax
-
dependency
-
dependent agent
-
dependent personal services
-
depreciation
-
depreciation recapture
-
derivative benefits
-
derivative financial instrument
-
derogation
-
destination based cash flow tax (DBCFT)
-
destination principle
-
developing countries
-
development land tax
-
devolution
-
dictionary
-
digital PE
-
digital assets
-
digital economy
-
diplomatic privileges
-
direct investment
-
direct tax
-
direct-charge method
-
director
-
director substantial shareholder
-
directors' fees
-
disability allowance
-
disclosure
-
discount
-
discounted cash flow method
-
discovery assessment
-
discrimination
-
disguised remuneration
-
disposal
-
dispute resolution
-
dispute resolution,
-
disregarded entity
-
dissolution
-
distraint
-
distributed ledger technology (DLT)
-
distribution centre
-
diverted profits tax
-
dividend
-
dividend access scheme
-
dividend deduction system
-
dividend distribution tax
-
dividend exclusion system
-
dividend relief
-
dividend streaming
-
dividend stripping
-
dividend withholding tax
-
dividends received deduction
-
division
-
divorce
-
documentation requirements
-
domestic corporation
-
domestic reverse hybrid entity
-
domestic tax law
-
domicile
-
domicile of choice
-
domicile of origin
-
domiciliary company
-
donations
-
double Irish
-
double dipping
-
double non-taxation
-
double taxation
-
double taxation relief
-
double-income couple
-
downstream merger
-
drilling and development costs
-
dual consolidated loss
-
dual currency debt instrument
-
dual employment contract
-
dual income tax
-
dual residence
-
due diligence
-
dumping
-
duty suspension
-
duty-free shop
-
duty-free zone
-
e-commerce
-
early retirement
-
earned income
-
earned income, relief for
-
earnings stripping
-
economic activity
-
economic crisis
-
economic development
-
economic ownership
-
economic partnership agreement
-
economic substance
-
economics
-
effective tax rate
-
effectively connected income
-
effectiveness principle
-
electronic filing
-
electronic invoicing
-
electronic services
-
emigration
-
emission rights
-
employee profit sharing
-
employee remuneration trust
-
employee share participation
-
employee share plan
-
employee stock options
-
employer
-
employment incentive
-
employment income
-
employment zone
-
endowment tax
-
energy industry
-
enforcement
-
engineering
-
enterprise investment scheme (UK)
-
entertainer
-
entertainment taxation
-
entity approach
-
entity classification
-
entrepreneur
-
enveloped dwelling
-
environmental incentive
-
environmental law
-
environmental tax
-
equal treatment
-
equalization tax
-
equity capital
-
equivalence principle
-
error
-
estate planning
-
estimated assessment
-
estimated tax
-
euro
-
eurobond
-
examination
-
excess profits tax
-
exchange of information
-
exchange-traded funds
-
exchangeable shares
-
excise duty
-
exclusion
-
executive
-
exemption
-
exemption method
-
exit inducement payment
-
exit tax
-
expatriate
-
expatriation rules
-
expenditure tax
-
expenses
-
expiry of the tax claim
-
exploration expenditure
-
export
-
export control
-
export duty
-
export incentive
-
export processing zone
-
extended limited tax liability
-
extraterritoriality
-
factoring
-
fair market value
-
fair value
-
fairness tax
-
family corporation
-
family taxation
-
fat tax
-
federal income tax
-
federal tax
-
fee
-
fiduciary
-
filing
-
film industry
-
final tax
-
finance company
-
finance law
-
finance lease
-
financial crisis
-
financial instrument
-
financial services
-
financial statement
-
financial transaction tax
-
financing
-
fine, administrative
-
fiscal federalism
-
fiscal neutrality
-
fiscal sociology
-
fixed assets
-
fixed base
-
fixed establishment
-
fixed income
-
fixed place of business
-
fixed ratio rule
-
flat tax
-
flat-rate taxation
-
flowthrough share
-
force of attraction
-
foreign accrual property income
-
foreign bank
-
foreign base company income
-
foreign company
-
foreign currency
-
foreign currency forward
-
foreign currency gains and losses
-
foreign debt
-
foreign earned income exclusion
-
foreign employment
-
foreign exchange
-
foreign exchange control
-
foreign income tax
-
foreign investment
-
foreign investment entity
-
foreign investment fund
-
foreign investment incentive
-
foreign investment law
-
foreign limited liability company
-
foreign personal holding company
-
foreign personal holding company income
-
foreign sales corporation
-
foreign source income
-
foreign tax credit
-
foreign tax credit limitation
-
forestry
-
formation tax
-
formulary apportionment
-
forward rate agreement
-
foundation
-
fractional residence taxation
-
franchise
-
franchise taxes
-
franked investment income
-
free port
-
free trade
-
free trade agreement
-
free trade area
-
fringe benefits
-
fuel tax
-
functional analysis
-
functional currency
-
fundamental freedoms
-
fundamental freedoms;
-
futures contract
-
gain recognition agreement
-
gambling (online)
-
gambling tax
-
games of chance
-
gaming
-
general tax code
-
generation skipping tax
-
gift tax
-
global formulary apportionment method
-
global income tax
-
global minimum tax
-
global trading
-
globalization
-
going concern
-
golden handshake
-
golden parachute
-
golden shares
-
good faith
-
goodwill
-
government expenditure
-
grandfather clause
-
green card
-
green taxation
-
grey list
-
gross margin method
-
gross receipts
-
gross services margin method
-
grossing up
-
group finance company
-
group financing
-
group of companies
-
group ratio rule
-
group treatment
-
guarantee
-
guarantee fee
-
guaranteed payments
-
habitual abode
-
half income system
-
handicapped persons
-
hard-to-value intangibles
-
harmful tax competition
-
harmonization of tax
-
head office
-
head office expenses
-
headquarters
-
health insurance
-
hedge fund
-
hedging transaction
-
hidden profit distribution
-
hidden reserves
-
hidden tax
-
high income earner
-
high net worth individual
-
hiring-out of labour
-
history of taxation
-
hobby trading
-
holding company
-
holding cooperative
-
holding period
-
holdover relief
-
holiday house
-
home office
-
home state taxation
-
horizontal equity
-
hotel business
-
hotel tax
-
housing association
-
human rights
-
hybrid branch
-
hybrid entity
-
hybrid financial instrument
-
hybrid financing
-
hybrid mismatch
-
hybrid transaction
-
hydrocarbon tax
-
hypothecated tax
-
illegal activity
-
image rights
-
immigration
-
immovable property
-
immovable property gains tax
-
immovable property tax
-
immovable property transfer tax
-
immunity
-
impatriate
-
import
-
import duty
-
import surcharge
-
imputation system
-
imputed income
-
inbound transaction
-
incidence of tax
-
income classification
-
income shifting
-
income splitting
-
income tax
-
income tax law
-
income tax rates
-
indemnification
-
independent personal services
-
index-linked adjustment
-
indirect tax
-
indirect transfer (offshore)
-
indirect-charge method
-
individual income tax
-
inequality
-
inflation
-
influencer
-
informal capital contribution
-
information document request
-
information obligation
-
information return
-
information technology
-
infringement procedure (EU)
-
inheritance law
-
inheritance tax
-
inheritance tax treaty
-
initial coin offerings
-
innovation company
-
input VAT
-
insolvency
-
insolvency law
-
insurance
-
insurance company
-
insurance premium tax
-
intangibles
-
integration system
-
intellectual property
-
intercantonal taxation
-
intercompany dividend
-
intercompany loan
-
intercompany services
-
intercompany transaction
-
interest
-
interest allocation
-
interest deduction
-
interest deduction limitation
-
interest limitation
-
interest rate
-
interest rate swap
-
interest withholding tax
-
intermediary
-
internal market
-
international hiring-out of labour
-
international law
-
international tax planning
-
international taxation
-
international taxation principles
-
international trade
-
internet
-
internet server
-
intra-Community acquisition
-
intra-Community services
-
intra-Community supply
-
intra-Community transaction
-
intra-group financing
-
intra-group services
-
intra-group transfer of assets
-
inventory valuation methods
-
inversion transaction
-
investigation
-
investment
-
investment allowance
-
investment company
-
investment credit
-
investment disincentive
-
investment fund
-
investment incentive
-
investment income
-
investment law
-
investment reserve
-
investment treaty
-
investment trust
-
invoice basis
-
invoice method
-
isolating approach
-
joint and several liability
-
joint assessment
-
joint audit
-
joint return
-
joint taxation
-
joint venture
-
joint-stock company
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jouissance right
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junk bond
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justification
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key entrepreneurial risk-taking functions
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kiddie tax