1912 results found
1912 results found
1912 results found 1912 results found
4 August 2022
Bulletin for International Taxation
Germany; Italy; Netherlands; OECD; United States

Koeveringe, G. van; Ökten, R.

Germany/Italy/Netherlands/United States/OECD - Burden of Proof and Transfer Pricing Documentation: When One Approach Does Not Fit All – A Comparative Analysis of the Rules in Germany, Italy, the Netherlands and the United States
29 July 2022
Bulletin for International Taxation
Argentina; Brazil; Chile; Colombia; Costa Rica; Ecuador; El Salvador; Mexico; Panama; Uruguay

Chatlani, R.

Argentina/Brazil/Chile/Colombia/Costa Rica/Ecuador/El Salvador/Mexico/Panama/Uruguay - The Income Tax Landscape in Latin America: A New Crypto Hub?
12 July 2022
Bulletin for International Taxation
International

Dagan, T.

International - Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges
12 July 2022
Bulletin for International Taxation
International

Morris, W.H.

International - Comments on Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges
5 July 2022
Bulletin for International Taxation
International; OECD

Hernández González-Barreda, P.A.

OECD/International - The Economic Allocation of Income and the Disregarding of Narrowly Held Entities Following the OECD/G20 Base Erosion and Profit Shifting Project: Coordination of Work on Exchange of Information and Income Allocation Rules
16 June 2022
Bulletin for International Taxation
International; OECD

Arnold, B.J.

OECD/International - An Investigation into the Interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax
13 June 2022
Bulletin for International Taxation
Canada; International; OECD

Lavez, R. Assef

Canada/OECD/International - The Implications of the Supreme Court of Canada’s Decision in Alta Energy Luxembourg (2021) for the OECD Principal Purpose Test
22 May 2022
Bulletin for International Taxation
Gibraltar; Hong Kong; International

Jackson, G.

Gibraltar/Hong Kong/International - The Utility of Tax Residence Tests beyond Taxing Rights and the Concept of “Tests of Belonging” Given the Growing Number of Multilateral Provisions in the Context of Territorial Tax Regimes with Special Reference to
17 May 2022
Bulletin for International Taxation
European Union; International; OECD

Michel, B.

European Union/OECD/International - Report of the Proceedings of the Eleventh Assembly of the International Association of Tax Judges Held Online on 22 October 2021
12 May 2022
Bulletin for International Taxation
International; OECD; South Africa

Zebert, B.

South Africa/OECD/International - Comparison of the Substantive Aspects of Impermissible Tax Arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)
6 May 2022
Bulletin for International Taxation
International; OECD

Arnold, B.J.

OECD/International - The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax
4 May 2022
Bulletin for International Taxation
International; UN

Mpoha, J.W.

UN/International - Article 12B of the UN Model (2021): A Simplified Solution for Developing Countries to Tax Income from the Digital Economy?