Bulletin for International Taxation - Latest Articles
[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
[30 September 2019] - Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 2
[25 September 2019] - OECD - Pillar 1 of the Inclusive Framework’s Work Programme: The Effect on the Taxation of the Digital Economy and Reallocation of Taxing Rights
[24 September 2019] - OECD - Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 1
[19 September 2019] - International - The ‘Liquid Income Taxation System’ - A Proposal for Creating ‘Economic Energy’
[10 September 2019] - Argentina - Swimming against the Current? Taxation of the Digitalized Economy in Latin America
[4 September 2019] - European Union - Review of Anti-Avoidance Measures of a General Nature and Scope – General Anti-Avoidance Rules and Other Measures
[29 August 2019] - Italy - The Italian Supreme Court’s Decision in the ITW Case: The Beneficial Ownership Requirement and Double Non-Taxation
[26 August 2019] - OECD - The International Compliance Assurance Programme Reviewed: The Future of Cooperative Tax Compliance?
[20 August 2019] - Finland - Finland’s Cross-Border Dialogue Initiative: A Practical Step towards International Tax Certainty
[20 August 2019] - Chile - Recent Developments in the Taxation of Indirect Share Transfers in South America: Lessons and Challenges from Chile, Colombia, Peru and Uruguay
[6 August 2019] - Argentina - Argentina’s New Controlled Foreign Company Rules Following the OECD/G20 Base Erosion and Profit Shifting Project
[30 July 2019] - European Union - Conference Report: Tax Treaty Arbitration
- 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.
