November 2017  
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Bulletin for International Taxation
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Issue No. 11 - 2017 of the Bulletin for International Taxation is now available online.

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Number 11 - 2017 contains the following:

International/Canada/Mexico/United States/OECD

A Practical Approach to Determine the Influence of the OECD Multilateral Instrument on North American Tax Treaty Networks

Juan Angel Becerra

This article examines the practical influence of the OECD Multilateral Instrument, with particular focus on the extent to which it will modify, if at all, and affect the interpretation and application of the existing tax treaties of selected North American countries, i.e. Canada, Mexico and the United States.


The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)

Gerrit Groen

In this article, the author considers the nature and scope of the mandatory arbitration provision in the OECD Multilateral Convention (2016) and discusses the effectiveness of the arbitration procedure. 



An Analysis of the Oil Fiscal Regime of Uganda

Wilson Bahati Kazi and Babra Beyeza

This article analyses the oil fiscal regime of Uganda, taking into account its strengths and weaknesses in terms of its effectiveness and fiscal sustainability. The authors conclude that Uganda’s fiscal regime ensures that adequate oil revenues accrue to the government, while promoting oil sector investment, and fiscal and macroeconomic stability.


The Presumptive Method of Income Taxation in Pakistan

Bilal Hassan

In this article, the author examines the presumptive tax regime in Pakistan with regard to income tax and concludes that the regime has failed to realize the desired objectives of broadening the tax base, countering tax evasion and increasing the income tax:GDP ratio over the last one and half decades.


Tax Compliance in the Spotlight – The Challenges for Tax Administrations and Taxpayers

Alicja Majdanska and Pedro Guilherme Lindenberg Schoueri

In this article, the authors examine the relationship between tax transparency and tax compliance. Specifically, the authors consider the opportunities and challenges brought about by the tax transparency agenda and its potential impact on tax compliance strategies.


Can Inequality Be Reduced by a Net Wealth Tax and Is This a Good Idea?

César Martínez Sánchez

This article considers the concept of a wealth tax in the context of growing income and wealth disparity, whether such a tax could reduce inequality, the advantages and disadvantages of wealth taxes and, ultimately, if a wealth tax is a “good idea”.


Selling a Russian Business Can Be a Taxing Endeavour

Artem Vasyutin, Ekaterina Seryakova and Evgeniia Tkachenko

In this article, the authors consider controversial issues regarding the tax implications of selling companies owning real estate located in Russia, with special focus on sales of Russian “real estate rich companies” (RERCs).

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