Bulletin for International Taxation - Latest Articles
[4 December 2019] - Argentina/OECD/International - Taxation of the Ride-Sharing Economy: Source Taxation through Service Permanent Establishment Provisions Revisited – The Case under the Argentine Treaty Network
[3 December 2019] - OECD/International - The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part 2
[29 November 2019] - Germany/India/Korea (Rep.) - Treaty Relief at Source for German Partnerships: Courts Adopt Different Positions in India and Korea (Rep.)
[29 November 2019] - OECD/International - The Evolution of Controlled Foreign Corporation Rules and Beyond
[28 November 2019] - OECD - The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment
[27 November 2019] - Netherlands/OECD/International - The Challenges of Client Tax Integrity Testing for Banks in the Netherlands (and Soon Elsewhere?)
[15 November 2019] - OECD - The OECD Public Consultation Document “Secretariat Proposal for a ‘Unified Approach’ under Pillar One”: An Assessment
[11 November 2019] - OECD/International - Is the Arm’s-Length-Principle-Based Authorised OECD Approach to the Attribution of Profits to a Permanent Establishment Losing Its Authority?
[6 November 2019] - United States - The Multistate Tax Commission’s Alternative to Litigation
[6 November 2019] - United States - Recent (2019) US Tax Treaty Developments: Dispute Developments in Non-EU Jurisdictions, Treaties Awaiting Ratification and the Advance Pricing Agreement Programme
[24 October 2019] - Luxembourg - Recent Amendments to EU, Luxembourg and US Tax Laws, and Their Implications for US Holding and Financing Branch Structures
[23 October 2019] - OECD - The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part 1
[3 October 2019] - European Union - Comparison of Proposals to Adjust the Permanent Establishment Concept to the Digital Economy
[2 October 2019] - South Africa - Recent Developments and Challenges Regarding Exit Taxes in the Context of Tax Treaties: Article 13 of the OECD Model and Change of Residence
[1 October 2019] - Zambia - Zambia’s First Transfer Pricing Case: An Opportunity Lost to Use the Updated OECD and UN Transfer Pricing Guidelines for Developing Countries
- 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.
