March 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. 3 - 2016 of the Bulletin for International Taxation is now available online.

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Number 3 - 2016 contains the following:
TAX TREATY MONITOR

European Union/International

Cross-Border Tax Arbitrage, the Parent-Subsidiary Directive (2011/96) and Double Tax Treaty Law

Christoph Marchgraber

According to the 2014 amendment of the Parent-Subsidiary Directive (2014/86), Member States are obliged to tax distributed profits at the level of the parent company “to the extent that such profits are deductible by the subsidiary”. This article analyses whether this tax obligation conflicts with the tax treaties of Member States.

International/OECD

A Change of Paradigm in International Tax Law: Article 7 of Tax Treaties and the Need To Resolve the Source versus Residence Dichotomy

João Francisco Bianco and Ramon Tomazela Santos

The authors, in this article, consider the problem of, and the potential solution to, the need to resolve the dichotomy between source and residence taxation with regard to international taxation and tax treaties.

Available online only.

ARTICLES

Australia/Canada/France/Germany/India/International

Pre-Trial Proceedings and Expert Evidence in Tax Litigation

Filip Debelva, Tony Pagone, Emmanuelle Cortot-Boucher, Klaus-Dieter Drüen, Gerald Rip and Vineet Kothari

This article summarizes the findings of Seminar K (Practical protection of taxpayers in the tax litigation process) held on 3 September 2015 at the 69th Congress of the International Fiscal Association (IFA) in Basel. The article focuses on the differences between legal systems with regard to pre-trial proceedings and expert evidence.

Japan/United States

Japan’s Supreme Court Classifies a US Delaware Limited Partnership as a Corporation

Takashi Imamura and Mitsuhiro Honda

This article considers the implications of a recent Japanese Saikō-saibansho (Supreme Court) decision in which the Supreme Court held that a US Delaware limited partnership should be regarded as a corporation for Japanese tax purposes.

Australia/OECD

The OECD Base Erosion and Profit Shifting Initiative in an Australian Context - The Current State of Play

Anton Joseph

This article describes the significant steps that the Australian government has taken within the context of the OECD Base Erosion and Profit Shifting initiative regarding transfer pricing reporting requirements, the digital economy and goods and services tax, permanent establishment status, and controlled foreign company and thin capitalization legislation.

International/OECD

Jurisdictional Taxing Rights of Sovereign Wealth Funds

Sally-Ann Joseph

In this article, the author considers how the taxing rights of states, with regard to tax treaties, international tax law and the principle of sovereign immunity, affect sovereign wealth funds.

European Union/International/OECD

The Development Aspects of Special Tax Zones

Antti Laukkanen

This article compares special tax zones (STZs) from an economic and political perspective and examines the related tax issues. The approach is to outline a framework for the examination of STZs rather than present a detailed analysis of the taxation of individual STZs and jurisdictions.

European Union/International/OECD

Is Tax Avoidance the Same Thing under the OECD Base Erosion and Profit Shifting Action Plan, National Tax Law and EU Law?

Frans Vanistendael

In this article, the author examines the question of whether tax avoidance as considered by the OECD in its Base Erosion and Profit Shifting Action Plan equates to tax avoidance as defined under national and/or EU law.

European Union/Netherlands

Dutch CV-BV Structures: Starbucks-Style Tax Planning and State Aid Rules

Jan Vleggeert

This article comments on Dutch CV-BV structures and investigates whether the fact that the Netherlands does not tax earnings channelled into a CV may be considered unlawful State aid.

European Union/International/OECD

Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

Maarten de Wilde

How countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.

Trinidad and Tobago

Navigating Uncertain Waters: A Critical Review of Withholding Tax Law and Practice in Trinidad and Tobago

Jivaan Vincent Bennett

This article provides an analysis of the legislation and case law relating to withholding tax in Trinidad and Tobago. In this context, the author highlights a number of difficult issues that non-resident companies with operations in Trinidad and Tobago encounter in meeting their compliance obligations.

Available online only.

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