Bulletin for International Taxation - Latest Articles
[25 April 2019] - Italy - A Comparison of the US Economic Substance Doctrine with Italy’s New Abuse of Law Rules: Gravitation towards Similar Outcomes?
[25 April 2019] - European Union - Patent Boxes: The Rise, the Change or the Fall?
[18 April 2019] - OECD - Interpreting the Factor of Dominion in Conduit Company Cases
[16 April 2019] - Japan - The OECD/G20 Base Erosion and Profit Shifting Initiative and the 2019 Tax Reform in Japan: Revisions to the Earnings Stripping Rules and the Introduction of Hard-to-Value Intangibles into Transfer Pricing
[16 April 2019] - European Union - Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 2
[10 April 2019] - International - Prohibition of Confiscatory Taxation in Latin Jurisprudence: A Three-Step Test to Determine when Taxes Violate Property Rights
[9 April 2019] - European Union - Report of the Proceedings of the Ninth Assembly of the International Association of Tax Judges Held in Ottawa on 28 and 29 September 2018
[8 April 2019] - Australia - Australian Residence: Time to Change the Rules?
[22 March 2019] - International/OECD - Why Can’t the English...?
[11 March 2019] - OECD - In Defence of General Anti-Avoidance Rules
[28 February 2019] - Netherlands - More Clarity Regarding the Deduction Limitation for Transaction Costs in the Netherlands?
[22 February 2019] - OECD - Restrictions on Interest Deductions and Tax Treaties
[20 February 2019] - Italy - Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law
[18 February 2019] - OECD - Taxation of Software Payments: Multi-Jurisdictional Case Law Analysis
[13 February 2019] - Korea (Rep.) - Much Ado about Nothing? – A Critical Review of the TMW Decisions of the Supreme Court of Korea
- 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.
