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   December 2013  
BIT Preview IBFD, Your Portal to
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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. 12 - 2013 of the Bulletin for International Taxation is now available online.

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Other publications and courses available on International Taxation:

[Book]
A Guide to the European VAT Directives 2013
Published annually, this handy two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe.
Price: € 310 / $ 420 (VAT excl.)
Read more

[Course]
International Tax Aspects of Corporate Tax Planning
Date: 23 - 25 Apr 2014
Location: Amsterdam
Level: Intermediate

View all Tax courses

Number 12 - 2013 contains the following:
TAX TREATY MONITOR
United Nations

Tax Treaty News - The United Nations: Recent Tax Developments

Brian J. Arnold

In this Tax Treaty News, Brian Arnold provides his personal opinions and comments on important recent developments regarding the United Nations and tax treaties.

ARTICLES

Netherlands/United States

What Do We Have in Common? What Can We Learn from Each Other? A Comparative Study of US and Dutch REITs

Willard B. Taylor and Hein Vermeulen

In this article, the authors explain and compare the rules that apply to real estate investment trusts (REITs) in the Netherlands and the United States. The comparison provides a framework for analyzing whose rules are more effective in achieving the policies that led to the enactment of the REIT regimes.

International/Brazil/Canada/European Union/India

Decentralizing Value-Added Taxes in Federations and Common Markets

Richard M. Bird

In this article, the author concludes that the coexistence of national and regional VATs is feasible technically and acceptable politically. Experience with regional VATs suggests that problems arising from differing national VATs in the European Union may be largely resolved by establishing a firmer "EU-wide" framework for improving VAT administration.

Netherlands/International

Horizontal Monitoring in the Netherlands: At the Crossroads

Prof. Lisette van der Hel–van Dijk and Theo Poolen

Due to the prolonged economic downturn, tax compliance regarding large businesses is currently under scrutiny worldwide as never before. The key question is what are and will be the effects of the pressure to generate more revenue on new developments, such as horizontal monitoring.

International

Flat Taxes: Myths and Realities

Jeffrey Owens

In this article, the author discusses the benefits, drawbacks and effects of flat taxes.

International/Rwanda

Taxing Intra-Company Transfers: The Law and Its Application in Rwanda

Attiya Waris

In this article, the author considers the taxation of intra-company transfers and discusses the alternatives to transfer pricing regimes, with special reference to their application to developing countries and, in particular, Rwanda.

MAJOR FORUM FOR CROSS-BORDER DEVELOPMENTS AND INTERNATIONAL TAXATION
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