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   November 2016  
BIT Preview IBFD, Your Portal to
Cross-Border Tax Expertise
Bulletin for International Taxation
 
This free e-mail service informs you about the contents of the forthcoming edition of Bulletin for International Taxation.

Issue No. 11 - 2016 of the Bulletin for International Taxation is now available online.

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Other publications and courses available on International Taxation:

[Course]
International Tax, Legal and Commercial Aspects of Mergers & Acquisitions
29-31 March 2017
Amsterdam

> Read more



[Conference]

International Taxation Conference 2016
1-3 December 2016

Mumbai, India
> Read more



Number 11 - 2016 contains the following:
ARTICLES

Brazil/Netherlands

Dutch Holding Companies Included in Brazilian Grey List: Controlled Foreign Company, Thin Capitalization and Consolidation Rules Not Applicable for 2015

Leonardo Freitas de Moraes e Castro

This article considers the material and temporal extent and effect of the changes to the Brazilian list of privileged tax regimes in relation to Dutch holding companies and, specifically, if these changes have implications for 2015 that affect filing in respect of the Escrituração Contábil Fiscal (Digital Accounting Register, ECF) in 2016.

European Union/International/OECD

International Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project

Christiana HJI Panayi

This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting initiative on international tax law. It specifically questions whether the final deliverables address the problems identified at the inception of the initiative and examines the potential effects on the development of international and EU tax law.

Australia/Russia

The New Russian Controlled Foreign Company Regime: Review and Comparison with the Australian Regime

Nolan Cormac Sharkey and Evgeny Guglyuvatyy

Russia has recently introduced a controlled foreign company (CFC) regime. This article reviews the core features of the Russian CFC regime and provides a comparison with the Australian regime. This comparison helps in assessing the strengths and weaknesses of the new Russian CFC rules compared to the older Australian rules.

China (People’s Rep.)

Two Paths for Developing Controlled Foreign Corporation Rules in China

Yating Yang

In this article, the author discusses the different international tax policy considerations for outbound investments and inbound investments in China. In particular, the author argues that the current rough and broad-based controlled foreign corporation rules, together with their light enforcement, are best for China.

International

The Taxation of the “Sharing Economy”

Giorgio Beretta

This article investigates the phenomenon of the “sharing economy” from a tax policy perspective. In particular, the author analyses the tax challenges resulting from this new model of production and consumption and discusses possible tax policies to address development of the sharing economy.

Available online only.

MAJOR FORUM FOR CROSS-BORDER DEVELOPMENTS AND INTERNATIONAL TAXATION
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