July 2016  
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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. 7 - 2016 of the Bulletin for International Taxation is now available online.

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Number 7 - 2016 contains the following:

ICSID Arbitration: BITs, Buts and Taxation - An Introductory Guide

Stefano Castagna

This article considers bilateral investment treaties (BITs) and arbitration in relation to tax matters. Specifically, the author analyses the primary aspects of BITs with regard to taxation of investments and considers the interpretation in a number of cases as made by International Centre for Settlement of Investment Disputes (ICSID) tribunals.


The Tax Policy Debate Regarding Tax Incentives in Developing Countries: The Case of Targeted Tax Incentives in Egypt

Mahmoud M. Abdellatif Khalil and Binh Tran-Nam

This article analyses and assesses the various approaches to tax policy that are adopted by developing countries in relation to tax incentives, specifically, targeted tax incentives, with a particular reference to Egypt.


VAT Implications of Outsourcing

Rebecca Millar, Satya Poddar, Piet Battiau, Andrea Parolini and Caroline Heber


This article, which is based on the authors’ presentations in Seminar A at the International Fiscal Association Congress held in Mumbai, India, in October 2014, examines the VAT issues that arise in the context of outsourcing and compares how different VAT and GST laws respond to these issues. In the context of cross-border outsourcing, the country approaches are measured against the standards set by the OECD in its International VAT/GST Guidelines.

International/United Kingdom

The United Kingdom’s Diverted Profits Tax and Tax Treaties: An Evaluation

Ramon Tomazela Santos

This article examines the diverted profits tax (DPT) introduced by the United Kingdom to counter aggressive tax planning adopted by many multinational enterprises so as to transfer profits from its jurisdiction and the main controversies surrounding the compatibility of the DPT with tax treaties.


Debt-Financing in the Netherlands – Recent Developments Regarding the Dutch Anti-Base Erosion Rules and the Consequences for Non-Dutch Multinationals

Jeroen Schmitz, Ramon Hogenboom and Pieter Ruige

The anti-base erosion rules in the Wet op de vennootschapsbelasting (Corporate Income Tax Law) 1969 are topical in the Netherlands. The Hoge Raad (Supreme Court) has recently issued a decision on these rules. The authors, therefore, highlight the key considerations from a Dutch tax perspective for (foreign-based) multinational groups.

China (People’s Rep.)/Hong Kong

A Comparative Study of the General Anti-Avoidance Rules of Mainland China and Hong Kong – Legislation, Interpretation and Application

Yating Yang

In this article, the author discusses the interpretation and application of general anti-avoidance rules (GAARs) in Mainland China and Hong Kong. In particular, the author argues that GAARs in Mainland China are effective in countering tax avoidance, but that this is not so in the case of Hong Kong.