December 2015  
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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 - 2015 of the Bulletin for International Taxation is now available online.

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Other publications and courses available on International Taxation:

[Conference]
44th Annual Conference of the USA Branch of IFA

Miami

25-26 Feb 2016

> Read more



[Course]

International Tax Aspects of Mergers, Acquisitions and Corporate Finance
Amsterdam
15-17 June 2016

> Read more



Number 12 - 2015 contains the following:
TAX TREATY MONITOR

International/OECD

Arm’s Length: Beyond the Guidelines of the OECD

Luís Eduardo Schoueri

In the Klaus Vogel Lecture of 25 September 2015, hosted by the Institute for Austrian and International Tax Law (WU), Vienna, Prof. Luís Eduardo Schoueri undertook an in-depth consideration of the arm’s length standard (ALS) in relation to transfer pricing issues and the current status of the ALS.

International/OECD

Comments on Professor Schoueri’s Lecture “Arm’s Length: Beyond the Guidelines of the OECD”

Ulf Andresen

Dr Ulf Andresen comments on Professor Schoueri’s Klaus Vogel Lecture of 25 September 2015, hosted by the Institute for Austrian and International Tax Law (WU), Vienna, the title of which was “Arm’s Length: Beyond the Guidelines of the OECD”.

ARTICLES

Brazil

The Tax and Regulatory Limitations on International Remittances of Royalties from Brazil

Leonardo Freitas de Moraes e Castro

In this article, the author considers the tax and regulatory restrictions regarding the international remittance of payments in respect of royalties and fees for technical assistance in Brazil and provides recommendations for taxpayers to mitigate the adverse effects of these rules.

Qatar

Qatar and International Taxation: Part III – Tax Treaties

Roberto Scalia

In Part III of this article, the author presents an overview of Qatar’s treaty network, focussing on selected relevant issues. Qatari treaties are addressed against the background of the OECD and UN Models with an emphasis on their common elements.

International/Netherlands/Sweden

“Payment Thinking”: A New Tax Collection Strategy or Old Wine in New Bottles?

Paul van der Smitte and Anders Öbrink

In this article, the authors consider whether the current thoughts on the concept of “payment thinking” regarding the collection of tax are new or are only just old thinking repackaged. The authors also argue that this would be a simple way in which to increase effectiveness and efficiency.

MAJOR FORUM FOR CROSS-BORDER DEVELOPMENTS AND INTERNATIONAL TAXATION