Bulletin for International Taxation - Latest Articles
[28 January 2020] - OECD/International - Taxpayers’ Rights in the Expanding Universe of Criminal and Administrative Sanctions: A Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project
[27 January 2020] - OECD/International - The OECD’s Work on Profit Allocation and Nexus Rules for a Digitalized Economy – A Potential Improvement of the International Taxation Framework?
[15 January 2020] - European Union/OECD/International - Cloud Computing: Difficulties in Applying Current and Proposed Nexus and Profit Allocation Rules in a Cross-Border Scenario
[2 January 2020] - OECD/International - Are Advance Pricing Agreements Experiencing a Renaissance as a Dispute Resolution Mechanism in the Era Following the OECD/G20’s Base Erosion and Profit Shifting Initiative?
[2 January 2020] - Canada/OECD - The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test
[24 December 2019] - OECD/International - Comments on Professor Yariv Brauner’s Lecture “The True Nature of Tax Treaties”
[23 December 2019] - OECD/International - The True Nature of Tax Treaties
[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] - OECD/International - The Evolution of Controlled Foreign Corporation Rules and Beyond
[29 November 2019] - Germany/India/Korea (Rep.) - Treaty Relief at Source for German Partnerships: Courts Adopt Different Positions in India and Korea (Rep.)
[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?
- 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.
