Bulletin for International Taxation - Latest Articles
[3 September 2020] - Nigeria - Nigeria’s Significant Economic Presence Income Tax on Digital Economic Activities: Challenges and Opportunities
[1 September 2020] - Bahamas/Barbados/Bermuda/British Virgin Islands/Cayman Islands/European Union/OECD/International - The European Union’s Economic Substance Rules in Commonwealth Caribbean Jurisdictions: What Is the Purpose?
[1 September 2020] - OECD/International - Influencer Income and Tax Treaties: A Response
[28 August 2020] - OECD/International - International Tax Frameworks: Assessing the 2020s Compromise from the Perspective of Taxing the Digital Economy in the Great Lockdown
[4 August 2020] - United States - Partial Residence Clauses in US Treaty Practice
[3 August 2020] - OECD/International - Article 15(2) of the OECD Model and the International Hiring-Out of Labour: New Criteria Required?
[31 July 2020] - Austria/OECD - An Argument for Treating Distributions by Austrian Private Foundations to Foreign Beneficiaries as Dividends under Tax Treaties Based on the OECD Model
[29 July 2020] - China (People's Rep.)/India/Korea (Rep.) - The Digitalization of Tax Administration in China (People's Rep.), India and Korea (Rep.) in the Fourth Industrial Revolution
[24 July 2020] - Canada - Overview of Canadian Fiscal and Tax Administrative Measures in Response to the COVID-19 Pandemic
[17 July 2020] - Australia - Tax and Fiscal Policy Measures in Response to the COVID-19 Crisis – Overview of Tax and Fiscal Response by the Australian Government
[6 July 2020] - South Africa - Tax Measures in Response to the COVID-19 Pandemic
[3 July 2020] - Italy/European Union/OECD - A Critical Review of Italy’s Digital Services Tax
[1 July 2020] - European Union/OECD/International - Report of the Proceedings of the Tenth Assembly of the International Association of Tax Judges Held in Cambridge, England, on 13 and 14 September 2019
[18 June 2020] - China (People's Rep.)/New Zealand/OECD - The New China-New Zealand Income Tax Treaty (2019) – How Does It Shape Up Following the BEPS Project and the MLI?
[11 June 2020] - United States - A Wealth Tax for the United States – Why, How and Observations
- 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.
