Bulletin for International Taxation - Latest Articles
[3 May 2021] - OECD/International - Carbon Tax: The Global Perspective
[3 May 2021] - European Union/OECD/International - An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint
[13 April 2021] - India/OECD - Treaty Characterization of Software Income: The Indian Supreme Court’s Landmark Decision of 2 March 2021
[6 April 2021] - Spain - Spanish Real Estate Investment by Non-Resident Individuals: The Relationship between Spanish Wealth Tax and Tax Treaties in the Opinion of the High Court of Justice of the Balearics
[6 April 2021] - France/Ireland/United States/OECD/International - French Supreme Administrative Court Finds Taxpayer in ValueClick Case Used an Agency Permanent Establishment to Sell Online Advertising Services in France through Local Subsidiary
[1 April 2021] - OECD/International - The International Compliance Assurance Programme: Review of the Full Programme
[19 March 2021] - New Zealand - Expanding the Commissioner’s Core Powers: Should New Zealanders Be Concerned?
[4 March 2021] - Kenya/Mauritius/Morocco/South Africa/OECD/UN - Defining Collective Investment Vehicles for Tax Purposes in Developing Countries: Focus on Kenya, Mauritius, Morocco and South Africa
[2 March 2021] - OECD/International - The OECD Pillar 1 Blueprint: Why Amount B Matters
[26 February 2021] - Brazil/Canada/France/Germany/Mexico/United Kingdom/United States/International - International Association of Tax Judges Webinar: Tax Courts during the COVID-19 Pandemic
[25 February 2021] - South Africa - Abolition of “Loop Structures” in South Africa Makes for Easier International Planning
[24 February 2021] - United States - How Did We End Up with This Budget and This US International Tax System? A Brief History of the Proposed Predecessor Tax Reforms to the Tax Cuts and Jobs Act of 2017
[8 February 2021] - European Union/OECD - An Analysis of the Efficiency of Tax Administrations of 26 European Countries in 2017
[1 February 2021] - OECD/International - The Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint
[28 January 2021] - Austria/OECD/International - Rising Inequality in Western Tax Systems: Austria as an Example of the Transformation from Income-Based Taxation to Consumption-Based Taxation
- Views on US Tax Reform
- IBFD and Tax Analysts have joined forces to release a special edition of the Bulletin for International Taxation on the US tax reform proposals.
