Bulletin for International Taxation - Latest Articles
[11 June 2019] - United Kingdom - Fowler v. HMRC and the Murky Waters of Treaty Interpretation
[3 June 2019] - OECD - Interest Deductibility: Implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the Future of Transfer Pricing of Intra-Group Finance
[17 May 2019] - International - Current and Recurring Issues with Taxing Financial Services under VAT
[17 May 2019] - United Kingdom - President’s Welcome
[14 May 2019] - OECD - Comment from a German (Language) Perspective
[30 April 2019] - OECD - Ensuring Appropriate Treaty Relief for Collective Investment Vehicles
[30 April 2019] - United Kingdom - Permanent Establishment Profit Attribution: United Kingdom Courts Examine the ”Authorised OECD Approach”
[25 April 2019] - European Union - Patent Boxes: The Rise, the Change or the Fall?
[25 April 2019] - Italy - A Comparison of the US Economic Substance Doctrine with Italy’s New Abuse of Law Rules: Gravitation towards Similar Outcomes?
[18 April 2019] - OECD - Interpreting the Factor of Dominion in Conduit Company Cases
[16 April 2019] - European Union - Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 2
[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
[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?
- 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.
