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Bulletin for International Taxation最新文献

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Report on the Proceedings of the Thirteenth Assembly of the International Association of Tax Judges Held in The Hague, The Netherlands, on 8 and 9 September 2023 2023 年 9 月 8 日和 9 日在荷兰海牙举行的国际税务法官协会第十三届大会议事情况报告
Bulletin for International Taxation Pub Date : 2024-07-15 DOI: 10.59403/2g0154z
B. Michel
{"title":"Report on the Proceedings of the Thirteenth Assembly of the International Association of Tax Judges Held in The Hague, The Netherlands, on 8 and 9 September 2023","authors":"B. Michel","doi":"10.59403/2g0154z","DOIUrl":"https://doi.org/10.59403/2g0154z","url":null,"abstract":"This report summarizes the proceedings of the thirteenth assembly of the International Association of Tax Judges, which was held in The Hague, The Netherlands, on 8 and 9 September 2023.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"23 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141647957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Latest Statistics on OECD and EU Dispute Resolution Measures (Mutual Agreement and Arbitration Procedures) for 2022, with Emphasis on the Position in Germany 2022 年经合组织和欧盟争议解决措施（相互协议和仲裁程序）的最新统计数据，重点是德国的情况
Bulletin for International Taxation Pub Date : 2024-07-12 DOI: 10.59403/3bjz3pw
D. Liebchen, N. Strotkemper
{"title":"Latest Statistics on OECD and EU Dispute Resolution Measures (Mutual Agreement and Arbitration Procedures) for 2022, with Emphasis on the Position in Germany","authors":"D. Liebchen, N. Strotkemper","doi":"10.59403/3bjz3pw","DOIUrl":"https://doi.org/10.59403/3bjz3pw","url":null,"abstract":"The OECD’s and European Commission’s statistics for 2022 reveal important insights into the functioning of mutual agreement proceedings and a constant inventory of over 6,000 cases. German caseloads remain high, but stable. For Europe, the statistics show the growing importance of the EU Dispute Settlement Directive, but rather uncertain caseloads.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"70 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions 转让定价法规和行政做法的不确定性对企业投资决策的影响
Bulletin for International Taxation Pub Date : 2024-07-10 DOI: 10.59403/8cbkga
M. Azmi Shabestari, R. Safaei
{"title":"The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions","authors":"M. Azmi Shabestari, R. Safaei","doi":"10.59403/8cbkga","DOIUrl":"https://doi.org/10.59403/8cbkga","url":null,"abstract":"This article examines the role of uncertainty arising from changes in transfer pricing regulations on the investment decisions of multinational enterprises. The authors’ findings highlight the significant effect of transfer pricing uncertainty and illustrate the importance of establishing international standards to enhance certainty.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"1 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141662918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Legitimacy of Tax Law in Europe and the United States: Comparing Decision-Making Processes in Domestic Tax Law 欧洲和美国税法的合法性：比较国内税法的决策过程
Bulletin for International Taxation Pub Date : 2024-06-04 DOI: 10.59403/8rmxwa
T. Bathelt, P. Granell
{"title":"The Legitimacy of Tax Law in Europe and the United States: Comparing Decision-Making Processes in Domestic Tax Law","authors":"T. Bathelt, P. Granell","doi":"10.59403/8rmxwa","DOIUrl":"https://doi.org/10.59403/8rmxwa","url":null,"abstract":"This article examines the tax legislation decision-making processes in European countries and the United States, noting similarities and differences in legislative initiative, constitutional review and citizen participation. These aspects of the legislative processes and other characteristics are analysed to assess their effect on the legitimacy of the tax system.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"22 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141266361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Definition of Control in Controlled Foreign Corporation Rules and Double Taxation: Lessons from the Brazilian, US, EU and OECD Controlled Foreign Corporation Rules 受控外国公司规则中的控制权定义与双重征税：巴西、美国、欧盟和经合组织受控外国公司规则的经验教训
Bulletin for International Taxation Pub Date : 2024-05-08 DOI: 10.59403/11ajj0v
A. P. Rausch
{"title":"The Definition of Control in Controlled Foreign Corporation Rules and Double Taxation: Lessons from the Brazilian, US, EU and OECD Controlled Foreign Corporation Rules","authors":"A. P. Rausch","doi":"10.59403/11ajj0v","DOIUrl":"https://doi.org/10.59403/11ajj0v","url":null,"abstract":"In controlled foreign corporation rules, the adoption of the term “participation” both in the definition of control and in the ratable income inclusion rule may cause double taxation. The author considers these rules, and suggests a narrow interpretation of the term “participation” used in the ratable income inclusion rule as “entitlement to profits”.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"1 S1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141001553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rules on Intangible Sales – The Real Problem with the Arm’s Length Principle 无形销售规则 - 公平交易原则的真正问题
Bulletin for International Taxation Pub Date : 2024-05-08 DOI: 10.59403/gjvn4q
A. Musselli
{"title":"Rules on Intangible Sales – The Real Problem with the Arm’s Length Principle","authors":"A. Musselli","doi":"10.59403/gjvn4q","DOIUrl":"https://doi.org/10.59403/gjvn4q","url":null,"abstract":"Profit shifting appears to be driven by underpriced group intangible sales to low-taxed affiliates derived from valuations resulting from income allocation methods. The enforcement of the periodic adjustment of the intangible price cannot definitively avoid this problem, but could (partly) avoid sales in breach of the arm’s length principle.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 86","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141000432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation: A Dialogue with Professor R.S. Avi-Yonah 流动所得税mv、大数据版税mv和目的地征税：与 R.S. Avi-Yonah 教授对话
Bulletin for International Taxation Pub Date : 2024-04-23 DOI: 10.59403/1nsvk1p
M. Versiglioni
{"title":"Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation: A Dialogue with Professor R.S. Avi-Yonah","authors":"M. Versiglioni","doi":"10.59403/1nsvk1p","DOIUrl":"https://doi.org/10.59403/1nsvk1p","url":null,"abstract":"In this article, the author considers Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation in a dialogue regarding Professor R.S. Avi-Yonah’s 2023 Klaus Vogel lecture, which examined “The Past, Present and Future of Destination-Based Income Taxation”.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"133 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140668993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Worldwide Developments Regarding Sovereign Wealth Funds in General and the Specific Example of the United Arab Emirates and Its Tax Treaties 有关主权财富基金的全球发展概况和阿拉伯联合酋长国及其税务条约的具体实例
Bulletin for International Taxation Pub Date : 2024-04-11 DOI: 10.59403/34ceqfd
G. Mazzoni
{"title":"Worldwide Developments Regarding Sovereign Wealth Funds in General and the Specific Example of the United Arab Emirates and Its Tax Treaties","authors":"G. Mazzoni","doi":"10.59403/34ceqfd","DOIUrl":"https://doi.org/10.59403/34ceqfd","url":null,"abstract":"This article considers global developments with regard to sovereign wealth funds. It approaches this subject generally, and then examines the topic with specific reference to the United Arab Emirates (UAE) and the provisions in the tax treaties that the UAE have concluded.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140713627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Powering the Future: Lithium Royalty Taxation and the Renewable Energy Revolution – A Legal and Economic Comparison of Western Australia and Quebec 为未来提供动力：锂特许权使用税与可再生能源革命--西澳大利亚与魁北克的法律和经济比较
Bulletin for International Taxation Pub Date : 2024-04-08 DOI: 10.59403/zaj0e6
J. Feinberg
{"title":"Powering the Future: Lithium Royalty Taxation and the Renewable Energy Revolution – A Legal and Economic Comparison of Western Australia and Quebec","authors":"J. Feinberg","doi":"10.59403/zaj0e6","DOIUrl":"https://doi.org/10.59403/zaj0e6","url":null,"abstract":"This article contrasts lithium royalty systems in Western Australia (WA) and Quebec, emphasizing royalty taxation as a significant cost. It contrasts Quebec’s efficient, long-term economic approach against WA’s less competitive regime, mitigated by high lithium demand. The article suggests that Quebec’s model is a viable blueprint for sustainable royalty taxation.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"71 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140729529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Note 编辑说明
Bulletin for International Taxation Pub Date : 2024-04-01 DOI: 10.59403/1q8hgde
J. Hattingh, M. Hammer
{"title":"Editorial Note","authors":"J. Hattingh, M. Hammer","doi":"10.59403/1q8hgde","DOIUrl":"https://doi.org/10.59403/1q8hgde","url":null,"abstract":"In this note, the editors of the Bulletin for International Taxation introduce the summary report on the Farewell Seminar in Honour of Wim Wijnen.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"21 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140762769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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