February 2018  
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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. 2 - 2018 of the Bulletin for International Taxation is now available online.

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Symposium
4th IBFD Africa Tax Symposium
9-11 May 2018,
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Number 2 - 2018 contains the following:
TAX TREATY MONITOR

International/OECD

Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument – Part 2

Christopher Bergedahl

The author, in Part 2 of this article, concludes his examination of the effects of the inclusion of anti-abuse measures in tax treaties following the implementation of the OECD Multilateral Instrument, together with the implications of this for the OECD Base Erosion and Profit Shifting initiative.

International/OECD

International Taxation and the Challenges for Multilateralism in the Context of the OECD Multilateral Instrument

Marcus Lívio Gomes

The objective of this article is to critically assess the feasibility of the OECD Multilateral Instrument to implement treaty-related measures to counter base erosion and profit shifting practices as proposed in Action 15 of the OECD/G20 Base Erosion and Profit Shifting initiative.

ARTICLES

Australia

The Taxation of Resource Companies in Australia

Anton Joseph

In this article, the author reviews the taxation of resource companies in Australia with an emphasis on both the past and on potential future developments in this area.

South Africa

New Anti-Avoidance Provision and Tax Planning for Non-Residents

Ernest Mazansky

This article considers the tax planning implications of the introduction of a new provision in the South African Income Tax Act 1962 regarding the treatment of certain shares and the taxation of the resulting dividends.

China/India

An Analysis of the Taxation of Indirect Transfers of Assets in China and India

Bobby Savero

In this article, the author analyses taxation of indirect transfer of assets in China and India, a policy that is adopted to protect their tax base from arrangements in which holdings in companies are disposed to circumvent taxes on capital gain from the sale of assets with substantial value.

International/OECD

Tax Planning, Ethics and Our New World

Hans van den Hurk

In this article, Professor Hans van den Hurk sets out his personal views on the current status of international taxation with regard to companies and individuals, and the ethical problems and dilemmas that this raises for tax specialists, both academic and professional.

MAJOR FORUM FOR CROSS-BORDER DEVELOPMENTS AND INTERNATIONAL TAXATION
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