Source: http://link.library.ibfd.org/resource/wHnf-gFjqko/
Timestamp: 2020-04-02 08:50:53
Document Index: 260181900

Matched Legal Cases: ['Art. 7', 'Art. 13', 'de lege ferenda', 'Art. 7', 'Art. 7', 'Art. 7', 'Art. 7']

allocation of profits (Concept) - International Bureau of Fiscal Documentation
The concept allocation of profits represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource allocation of profits
601 Items that share the Concept allocation of profits
Vaste inrichting en winst uit onderneming
Vaste vertegenwoordiger in Nederland
Vereinfachte Einkunftsabgrenzung bei Geschäftsbeziehungen zwischen nahestehenden Personen
Vermeidung von Doppelbesteuerung im Bereich der Unternehmensgewinne nach Art. 7 Abs. 3 OECD-MA 2010
Verrechnungspreisbestimmung bei Internet-Transaktionen
Verschärfung der steuerlichen Herausforderungen durch den Authorised OECD Approach (AOA) bei Bau- und Montagebetriebsstätten?
Veröffentlichung der OECD zur Revision des Kommentars zu Artikel 7 OECD-Musterabkommen
Werken aan onderhandenwerk-winst : art. 3.29b Wet IB 2001 contra goed koopmansgebruik
What the OECD can learn from U.S. states about corporate income apportionment
'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
A road map for reaching global consensus on how to tax the digitalized economy
Achieving certainty in an uncertain profit allocation environment
Administration principles - procedures of 12 April 2005
Art. 13b, 13ba and 13bb Wet Vpb 1969 : de overeenkomsten en de verschillen
Ask not what the OECD can do for Brazilian transfer pricing ..
Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
Attribution of profits to a dependent agent permanent establishment : an analysis of the Indian approach
Context of allocation of profits
Bilanzierungs- und Bewertungsvorschriften des Aktiengesetzes vom 6. September 1965 und ihre Auswirkungen auf die steuerliche Gewinnermittlung
Branch taxation OECD style: a review of new Draft Article 7 (business profits) of the OECD Model Tax Convention
Can formulary approach fit into arm's length confines? : formulary advocate dubs OECD draft chapters a significant step
Can treaties bring peace to the IRS and foreign banks? (Part 1)
Capital issues in the attribution of profits to branches of international banks
Casenote from Hong Kong : Lam Soon Trademark Limited v. Commissioner of Inland Revenue
Changes to OECD Commentary may affect its credibility
Chinese tax authorities issue practice guidance on implementing the China-Singapore DTA
Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border
Cloud computing under double tax treaties : a German perspective
Commentary : Morgan Stanley case answers the big question, but leaves others unanswered
Comparison of proposals to adjust the permanent establishment concept to the digital economy
Countering BEPS : preventing abusive commissionnaire arrangements
Cross-border outsourcing : issues, strategies and solutions
Das Betriebsstättenprinzip nach dem DBA USA : gewerblich geprägte Personengesellschaften und Besonderheiten der Gewinnzurechnung nach AOA
De CCCTB - een Europees voorstel met vergaande gevolgen voor Nederland
De comparable profits method en het arm's length-beginsel
De indirecte winstsplitsingsmethode in het Belgisch internationaal fiscaal recht
Deemed expenses of a permanent establishment under Article 7 of the OECD Model
Dell wins important agency permanent establishment case
Dependent agent PE vs. arm's length remuneration - co-related but different concepts
Der Anfang vom Ende der einheitlichen Gewinnfeststellung im traditionellen Sinn : Gedanken de lege ferenda
Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD
Der Entwurf der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung
Der Entwurf der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung : ein erster systematischer Überblick
Der Entwurf einer Betriebsstättengewinnaufteilungsverordnung : Anwendung des Authorized OECD Approach in Deutschland
Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
Der OECD-Bericht zur Ermittlung des Betriebsstättengewinns (Teil I)
Der OECD-Bericht zur Ermittlung des Betriebsstättengewinns (Teil II)
Der OECD-Bericht zur Ermittlung des Betriebsstättengewinns (Teil III)
Der OECD-Betriebsstättenbericht 2008 im Vergleich zum deutschen Recht
Der Vorausanteil (Präzipuum) bei interkantonalen Fabrikationsunternehmungen
Der massgebliche Zeitpunkt für die steuerliche Zuordnung von Dividenden auf Auslandsaktien
Der neue OECD-Vorschlag zur Änderung der Betriebsstättengewinnermittlung nach Art. 7 OECD-MA im Vergleich zur bisherigen Auffassung
Developments on the digital economy front : progress or regression?
Die Ansicht der OECD zur Zurechnung von Kapital und Zinsaufwendungen zu einer Betriebsstätte : vergleichende Gegenüberstellung vor und nach Inkrafttreten des AOA und steuerliche Gestaltungsmöglichkeiten
Die Bestimmung des Dotationskapitals bei Versicherungsbetriebsstätten gemäss BsGaV
Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
Die Gewinnabgrenzung bei Vertreterbetriebsstätten
Die Gewinnermittlung nach Par. 4 Abs. 3 EStG - ihre Darstellung und die Problematik beim Übergang zum und vom Vermögensvergleich
Die Gewinnzurechnung zwischen Stammhaus und Betriebsstätte nach dem "Authorized OECD Approach" : wichtige Begriffe im kurzen Überblick
Die Umsetzung des "AOA" bei Bau- und Montagebetriebsstätten im deutschen Aussensteuergesetz = Implementation of the Authorized OECD Approach for construction PEs into German tax law
Die Zurechnung von Einkünften unter dem Aspekt der Zwischenschaltung einer im Ausland ansässigen Kapitalgesellschaft
Die abkommensrechtliche Aufteilung von Unternehmensgewinnen zwischen den beteiligten Vertragsstaaten
Die finalen Verwaltungsgrundsätze Betriebsstättengewinnaufteilung : die deutsche Auslegung des Authorized OECD Approach
Die geplanten Änderungen in Paragr. 1 AStG : Referentenentwurf des JStG 2013 durch das BMF
Different methods of attributing profits to agency PEs
Digital business and corporate income taxation : what's value creation got to do with it?
Digital economy : new profit allocation and nexus approach
Digital taxation in Europe : state of play
Discussion draft of the report on the attribution of profits to a permanent establishment : part IV (insurance)
Discussion draft on a new Art. 7 of the OECD Model Convention
Discussion draft on the attribution of profits to a permanent establishment : part I (general considerations)
Discussion draft on the attribution of profits to permanent establishment
Discussion draft on the attribution of profits to permanent establishments (PEs) : part III (enterprises carrying on global trading of financial instruments)
Draft OECD Model Tax Treaty Update includes PE threshold alternative, arbitration
Draft rules proposed by India on profit attribution to permanent establishment : an analysis
Dutch decree : guidance on the attribution of profits
Dutch guidance on the attribution of profits to PEs
Earnings and profits : the international aspects
Einheitsbilanz - (k)ein erstrebenswertes Ziel? - Zeit für ein alternatives Konzept
Einkommenszurechnung in Organschaftsfällen
Einkünftezurechnung zu Auslandsbetriebsstätten = Allocation of profits to foreign permanent establishments
El derecho tributario actual : innovaciones y desafíos
Electronic commerce and transfer pricing
Enige internationaalrechtelijke, fiscale aspecten van het Wetsvoorstel titel 7.13 BW
Entwurf der Verwaltungsgrundsätze zur Betriebsstättengewinnaufteilung (VWG BsGa)
Erste Praxiserfahrungen mit dem Authorised OECD Approach
Evaluating the arm's-length price of financial guarantees : a review of the OECD framework
Fictieve winsttoerekening in het kader van de fiscale eenheid
Financial services institutions : dramatic changes regarding the treatment of permanent establishments
Fiscale winstsplitsing : academisch proefschrift ter verkrijging van de graad van doctor in de rechtsgeleerdheid aan de Universiteit van Amsterdam, op gezag van de Rector Magnificus dr. M.W. Woerdeman, hoogleraar in de Faculteit der geneeskunde, in het openbaar te verdedigen in de aula der Universiteit op vrijdag 24 april 1959 des namiddags te 4 uur
Five core problems in the attribution of profits to permanent establishments
Geen specifieke regelgeving op het gebied van de internationale winstallocatie. Verslag van de bijeenkomst van de Vereniging voor Belastingwetenschap van 12 december 1987
Generalthema II des IFA-Kongresses 2006 in Amsterdam : Gewinnabgrenzung bei Betriebsstätten
Germany's new rules on profit allocation to insurance PEs
Gewinnabgrenzung bei Vertreterbetriebsstätten
Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law
Gewinnermittlung für Betriebsstätten in Russland : die Ermittlung des Betriebsstättengewinns nach russischem Recht
Gewinnermittlung und Gewinnabgrenzung bei Verbringung von Wirtschaftsgütern zwichen Betriebsstätten im Internationalen Steuerrecht
Global tax policy - what is the best alternative uncoordinated unilateral tax measures?
Global transfer pricing conference "Transfer pricing in a post-BEPS world"
Global transfer pricing conference 2019 : transfer pricing developments around the world
Grenzüberschreitende Ergebnisabgrenzung: Verrechnungspreise, Konzernumlagen, Betriebsstättengewinnermittlung - Bestandsaufnahme und Neuentwicklungen
Grundsatzprobleme der Betriebsstättengewinnermittlung = Basic problems of profit allocation in permanent establishments
Guidance issued on profit attribution to permanent establishments
Het Nullsummenspiel, des keizers baard en de authorised OECD approach
Hong Kong : source of profits - (I) Source of profits revisited : an analysis
Hong Kong : source of profits - (II) where do profits arise : a commentary
Hong Kong : source of profits - (III) Reactions of IFA members in Hong Kong
Hong Kong's handover : the Privy Council's last (unhelpful) word on the source of profits
Hong Kong's source principle established by the Privy Council
Impact of international changes to Hong Kong and its reaction
Implementing OECD PE profit allocation in Germany : an overview of proposed changes
India : from issue to resolution
India's new profit attribution proposal and the arm's-length standard
India: landmark outsourcing ruling in Morgan Stanley case
Internal interest dealings for financial and non-financial enterprises and Art. 7 of the OECD Model Tax Convention
International profit allocation, intangibles and sales-based transactional profit split
Internationale Erfolgsabgrenzung bei Betriebsstätten : Der neue Betriebsstättenbericht der OECD
Internationale Gewinnabgrenzung bei Betriebstätten und nationale Gewinnermitlungsvorschriften im Lichte aktueller Entwicklungen bei der OECD
Internationale winstallocatie : verslag van het symposium gehouden te Maastricht op 27 oktober 1995
Interpretation of Article 7 of the OECD Model, permanent establishment financing and other dealings
Italian tax consequences of permanent establishments
Japan : proposed reform could affect US MNCs with Japanese PEs
Judicial overrides of double tax conventions : the case of a permanent establishment
Kapitaalallocatie aan de vaste inrichting
La tributación de los beneficios de las empresas digitales : soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis à vis de las propuestas de la OCDE y la Comisión Europea
Legal ownership versus economic substance : OECD perspectives and practical approaches
May a server create a permanent establishment? Reflections on certain questions of principle in light of a Swedish case
McDonald's state aid investigation : what the European Commission got wrong
Montagebetriebsstätten
Morgan Stanley : issues regarding permanent establishments and profit attribution in light of the OECD view
Multinational groups and PE issues
NatWest decision prevents IRS adjustments of US branch's interest deductions : impact on capital allocation
Netherlands : allocation of assets to a permanent establishment and the OECD discussion drafts
Netherlands : case law on the determination of profits of permanent establishments of insurance companies
Neue Rechtsentwicklungen bei der Betriebsstätte nach Abkommensrecht
Neues zur Betriebsstättengewinnermittlung
New Temporary Regulations fundamentally alter operation of Par. 304 and the application of Par. 1248
New rules on allocation of profits to permanent establishments in Russia : threat or opportunity?
Nondiscrimination in the international tax context : a look at OECD Model article 24
Novyi mehanizm nalogooblozheniia pribyli i dohodov predpriiatii Kitaia
OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
OECD adopts final report on PEs, applies "authorized approach" to dependent agents
OECD guidance doesn't resolve fundamental issue for attribution of profits to permanent establishment
OECD issues revised commentary draft to Model Treaty on PE profit attribution
OECD project on Attribution of Profits to Permanent Establishments : an update
OECD revised discussion draft on attribution of profits to a PE : commentary and Canadian implications
OECD supports 'functionally separate entity' approach in revised draft of part I on attributing profits to PEs
OECD to amend Model Treaty Commentary on permanent establishment income attribution
OECD updates PE income allocation project
OECD's work on the economy : impact far beyond the digital economy
Offshore services performed by partnership taxable in India
Om OECD's BEPS-prosjekt, et feilslatt internasjonalt skattesystem og mangel pa godt alternativ - en kommentar til professor Ole Gjems-Onstad i SR 2016 s. 2
On the source and taxation of royalties in Hong Kong
Ontwikkelingen inzake renteaftrek op een lening tussen een ondernemingen en haar vaste inrichting
Opnieuw complicaties bij de toepassing van de premiebreukmethode onder het verdrag Nederland-Zwitserland
Opnion statement FC 1/12019 : CFE response to the OECD Consultation Document : Addressing the tax challenges of the digitalisation of the economy
Outsourcing providers need efficient tax structures to prosper
PEs & the OECD - part 1 : OECD report into the attribution of profits to permanent establishments - has the landscape been made any clearer?
PEs & the OECD - part 2 : OECD report into the attribution of profits to permanent establishments - is the position any more certain?
PEs: Australian Treasury having second thoughts
People functions redux, part II: value-driven profit apportionment
Permanent establishment and transfer pricing : two sides of the same coin?
Permanent establishment concept - an Indian perspective
Permanent establishment in the Middle East : potential taxation for an office that doesn't exist?
Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
Permanent establishments and allocation questions pertaining to them - judgements of the Norway Supreme Court
Permanent establishments and force of attraction : some implications of TD Securities, in general and from an Indian perspective
Permanent establishments associated with business restructurings : Spanish Supreme Court decision of 12 January 2012
Permanent establishments claim their share of profits : does the taxman agree?
Private equity funds, permanent establishments and Italian operations
Profit attribution to Indian PE : treading a different path
Profit attribution to permanent establishments : a tax treaty perspective on the "single taxpayer" approach
Profit shifting and certainty on allocation of intangibles
Quantifying, attributing additional profit from location savings
Questioning the comparability of capital structures under the thin capitalization approach to PE profit attribution
Quo vadis Verrechnungspreise - die OECD auf Abwegen? Der Entwurf zur "Säule 1" v. 9.10.2019
Recent developments in the area of permanent establishment
Regulations provide further guidance on the application of the Authorized OECD Approach to the attribution of profit to permanent establishments
Rethinking the arm's length principle and its impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10 : nothing changed but the change?
Risiken der Besteuerung der digitalen Wirtschaft nach "Säule 1" : Handlungsbedarf des deutschen Gesetzgebers
Schweizer Finanzierungsbetriebsstätte: Rechtfertigt der AOA eine Änderung der Verwaltungpraxis? = Austrian tax administration challenges Swiss finance branch: does the AOA justify a change of the administrative practice?
Second thoughts on the OECD Model's revised draft business profits article
Separate entity approach in German tax law
Significant people functions and functional ownership: the new motto in transfer pricing
Slicing the shadow : OECD consultation highlights profit allocation difficulties
Some special aspects of foreign source profits and losses in corporate income taxation
Source taxation and the OECD project on attribution of profits to permanent establishments
Spain: Supreme Court decision
Steuerliche Gewinnabgrenzung internationaler Personengesellschaften
Steuerliche Gewinnermittlung und handelsrechtliche Rechnungslegung
Stufenweise Ergebniszurechnung in der Unternehmensgruppe - Bedeutung nur in "zeitlicher" Hinsicht
Substance 2.0 : aligning international tax planning with today's business realities
Subtle shifts seen in the OECD/Inclusive Framework's program of work on digitalization
Supreme Court clarifies taxation of captive business process outsourcing units in Morgan Stanley case
Supreme Court holds that commissionaire structure does not amount to a permanent establishment : Dell Products v. Government of Norway, Supreme Court of Norway 2 December 2011
Supreme Court rules on permanent establishment issues and attribution of profits in oursourcing industry
Swiss commissionnaire structures : latest tax developments
Tax treaties : the secret agent's secrets
Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty
Taxation impediments to transnational investments : lessons from Europe
Taxation of global business models : restore confidence in the system? A more balanced approach please!
Taxation of large-scale construction projects and the OECD Discussion draft on the attribution of profits to a permanent establishment
Taxation of offshore explanatory drilling activities
Taxation of satellite transactions : the view from 22,300 miles
Taxation of transfers of goods between permanent establishments and head offices and compatibility with EC law
Taxing according to value creation
Taxing the cloud : transfer pricing considerations
Taxing the digitalised economy : targeted or system-wide reform?
The "authorised" OECD approach to the attribution of profits to permanent establishments : implications for New Zealand and other source countries
The 1977 OECD Model Convention and Commentary : selected suggestions for amendment of the Articles 7 and 5
The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
The Achilles' heel of the arm's length principle and the Canadian GlaxoSmithKline case
The Argentine approach to attributing profits to permanent establishments
The Dutch approach to the attrbution of profits to permanent establishments
The European Commission's proposal on corporate taxation and significant digital presence : a preliminary assessment
The GE and Formula One cases
The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
The Italian branch exemption regime in light of the most recent domestic and international developments
The OECD digitalization project : it's not just about digital
The OECD project : transfer pricing meets permanent establishment
The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
The agency PE conundrum
The agency permanent establishment : allocation of profits : part three
The agent permanent establishment reconsidered : application of Arts. 5, 7 and 9 of the OECD Model Convention
The attibution of profits to a dependent agent PE : if the dependant agent is a commissionaire (wholly owned subsidiary) of the principal
The attribution of profits and capital structure to a permanent establishment under the OECD Model Tax Treaty
The attribution of profits to permanent establishments : testing the interaction of domestic taxation laws and tax treaties in practice
The attribution of profits to permanent establishments : the 2008 Commentary on Art. 7 of the OECD Model Convention
The attribution of profits to permanent establishments under the OECD approach
The case for unitary taxation of international enterprises
The challenges of taxing profits attributed to permanent establishments : a South African perspective
The delineation and apportionment of an EU consolidated tax base for multi-jurisdictional corporate income taxation : a review of issues and options
The dependent agent and attribution of profits to the agency PE
The failed representative office in France : a view from Germany
The future of Part IV (Insurance) of the OECD report on attribution of profits to PEs
The geographical scope of Hong Kong profits tax: manufacturers, traders, and apportionment
The impact of BEPS actions 8 - 10 on comparability analysis in the context of attribution of profits to permanent establishments
The new Article 7 of the OECD Model Tax Convention : the end of the road?
The new Canadian protocol
The proposed redraft of Article 7 of the OECD Model
The revised draft of Article 7 Business Profits - on second thoughts..
The superiority of the digital services tax over significant digital presence proposals
The transfer-pricing profit-split method after BEPS : back to the future
The usability test in the administration principles - procedures
The zero-sum game, the emperor's beard and the authorized OECD approach
Tracking the proposed changes to the Par. 1248 regulations
Transfer pricing : (divisie)hoofdkantoor en restwinst van de waardeketen
Transfer pricing : annual update : part 3
Transfer pricing adjustments and re-characterization : lessons learned from the Canadian tax court case Cameco
Transfer pricing and related tax aspects of global supply chain restructurings
Transfer pricing challenge of the future : managing PE risk
Transfer pricing en winstbepaling : van zelfregulering naar 'command and control'-regulering
Transfer pricing in an e-commerce environment: observations on the OECD discussion paper on attribution of profit to a permanent establishment
Transfer pricing manual : (including OECD Transfer Pricing Guidelines)
Transfer pricing reform: better late than never
Transfer pricing, restructuring, apportionment and other challenges for tax directors
Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
Transfer-price rules on the sale of tangible goods between related multinational corporations
Translation of the Act on the taxation of international transactions (International Transaction Act (ITA)) : last modified by the Enterprise Tax Reform Act 2008 of 14 August 2007
Triangular cases: the application of bilateral income tax treaties in multilateral situations
Two supporting pillars
U.S. Senate Committee considers proposals to institute formulary apportionment
UN Model Convention - Indian perspective
Understanding Apple's global tax strategy in Ireland
Using NAFTA to introduce formulary apportionment
Using the capital allocation approach to attribute capital to a permanent establishment