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Bulletin for International Taxation最新文献

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Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation 对克劳斯-沃格尔 2023 年讲座的评论：基于目的地的所得税的过去、现在和未来
Bulletin for International Taxation Pub Date : 2024-01-16 DOI: 10.59403/22hf8bv
S. Brant
{"title":"Comments on the Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation","authors":"S. Brant","doi":"10.59403/22hf8bv","DOIUrl":"https://doi.org/10.59403/22hf8bv","url":null,"abstract":"In these comments, Stewart Brant responds to Professor Reuven Avi-Yonah’s Klaus Vogel Lecture for 2023 on the history of, the current state of affairs regarding and the prospects for destination-based income taxation.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"70 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505799","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
Maximizing Amount B of the OECD’s Pillar One for Developing Countries 最大限度地扩大经合组织第一支柱 B 对发展中国家的支持
Bulletin for International Taxation Pub Date : 2024-01-09 DOI: 10.59403/3z4z8t7
S. Kale, M. Shi
{"title":"Maximizing Amount B of the OECD’s Pillar One for Developing Countries","authors":"S. Kale, M. Shi","doi":"10.59403/3z4z8t7","DOIUrl":"https://doi.org/10.59403/3z4z8t7","url":null,"abstract":"This article commences by outlining the challenges faced by developing countries in the transfer pricing of marketing and distribution activities by reflecting on relevant case law. It then evaluates the concerns associated with the existing design of Amount B and proposes solutions to maximize the Amount B for developing countries.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640509","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
Influencer Income and Tax Treaties 影响者收入与税收协定
Bulletin for International Taxation Pub Date : 2020-05-25 DOI: 10.59403/s06fdk
S. Kostikidis
{"title":"Influencer Income and Tax Treaties","authors":"S. Kostikidis","doi":"10.59403/s06fdk","DOIUrl":"https://doi.org/10.59403/s06fdk","url":null,"abstract":"This article considers the categorization of the income earned by influencers in relation to tax treaties, with specific reference to the allocation of such income to articles 7, 12 and 17 of the OECD Model.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"4 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141203120","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
Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents: The Allocation of Taxing Rights or Tax Avoidance Schemes? 对非居民间接出售巴西公司股票的资本收益征税：征税权的分配还是避税计划？
Bulletin for International Taxation Pub Date : 2020-05-19 DOI: 10.59403/1xanwqw
I. G. Calich da Fonseca
{"title":"Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents: The Allocation of Taxing Rights or Tax Avoidance Schemes?","authors":"I. G. Calich da Fonseca","doi":"10.59403/1xanwqw","DOIUrl":"https://doi.org/10.59403/1xanwqw","url":null,"abstract":"In this article, the author examines the arguments for taxing capital gains derived in Brazil from the indirect sale of shares in Brazilian resident companies by non-residents and how such a situation could be brought about.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"54 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141204273","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: 1
COVID-19 Tax Measures in Five Major Latin American Jurisdictions COVID-19 拉丁美洲五大管辖区的税收措施
Bulletin for International Taxation Pub Date : 2020-05-18 DOI: 10.59403/ygn21c
R. B. D. Sousa
{"title":"COVID-19 Tax Measures in Five Major Latin American Jurisdictions","authors":"R. B. D. Sousa","doi":"10.59403/ygn21c","DOIUrl":"https://doi.org/10.59403/ygn21c","url":null,"abstract":"This article outlines the significant measures taken by the national governments and tax authorities of five major Latin American jurisdictions due to the COVID-19 pandemic. Emphasis is placed on measures that may affect international or cross-border tax structures, reduce tax liabilities or improve cash flow by deferring payment.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"42 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141204611","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
Remarks on the Future Prospects of the OECD/G20 Programme of Work – Profit Allocation (Pillar One) and Minimum Taxation (Pillar Two) 关于经合组织/二十国集团工作计划--利润分配（第一支柱）和最低税率（第二支柱）--未来前景的意见
Bulletin for International Taxation Pub Date : 2020-05-13 DOI: 10.59403/cjwvkg
U. Schreiber
{"title":"Remarks on the Future Prospects of the OECD/G20 Programme of Work – Profit Allocation (Pillar One) and Minimum Taxation (Pillar Two)","authors":"U. Schreiber","doi":"10.59403/cjwvkg","DOIUrl":"https://doi.org/10.59403/cjwvkg","url":null,"abstract":"This article examines the OECD/G20 programme of work dealing with the tax challenges arising from the digitalization of the economy, highlights the partial abandonment of the arm’s length principle, discusses two ways of minimum taxation, evaluates the obstacles to international tax coordination and considers the possible consequences for national tax policy.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"15 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141205245","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: 1
The Implications of China’s Fiscal Measures Relating to the COVID-19 Pandemic 中国针对 COVID-19 大流行采取的财政措施的影响
Bulletin for International Taxation Pub Date : 2020-05-06 DOI: 10.59403/1egacvb
Diheng Xu
{"title":"The Implications of China’s Fiscal Measures Relating to the COVID-19 Pandemic","authors":"Diheng Xu","doi":"10.59403/1egacvb","DOIUrl":"https://doi.org/10.59403/1egacvb","url":null,"abstract":"This article surveys the tax measures that China has implemented in response to the crisis caused by the COVID-19 pandemic. In this context, the author pays special attention to the tax incentives that are intended to protect people’s livelihoods and to promote economic recovery.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"37 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141206338","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
Tax and Fiscal Policy Measures in Response to the COVID-19 Crisis – Overview and Economic Analysis for Germany 应对 COVID-19 危机的税收和财政政策措施 - 概述和对德国的经济分析
Bulletin for International Taxation Pub Date : 2020-04-28 DOI: 10.59403/w28t3t
S. Weber
{"title":"Tax and Fiscal Policy Measures in Response to the COVID-19 Crisis – Overview and Economic Analysis for Germany","authors":"S. Weber","doi":"10.59403/w28t3t","DOIUrl":"https://doi.org/10.59403/w28t3t","url":null,"abstract":"COVID-19 is causing a health crisis and a decline in economic activity, forcing governments to take unprecedented measures. According to the IMF, Germany is one of the world leaders in terms of spending to mitigate the related economic consequences. This article provides an overview of the main tax and fiscal policy measures in Germany as well as the related effects on financial decision-making.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"70 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141209722","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
Foreword: Tax Treaty Interpretation after BEPS 前言：BEPS 之后的税收协定解释
Bulletin for International Taxation Pub Date : 2020-03-30 DOI: 10.59403/3nvsvhd
R. Danon, W. Schön
{"title":"Foreword: Tax Treaty Interpretation after BEPS","authors":"R. Danon, W. Schön","doi":"10.59403/3nvsvhd","DOIUrl":"https://doi.org/10.59403/3nvsvhd","url":null,"abstract":"This Special Issue of the Bulletin for International Taxation contains a series of articles prepared further to the two-day interdisciplinary conference organized in Lausanne on 19-20 December 2019 by the Max Planck Institute for Tax Law and Public Finance and the Tax Policy Center of the University of Lausanne. This foreword describes the background, purpose and structure of the conference as well as its main objectives, and presents the articles of this Special Issue.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220169","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
Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse 序言对解释新旧税务条约和防止条约滥用政策的作用
Bulletin for International Taxation Pub Date : 2020-03-29 DOI: 10.59403/3ceqp6z
De Broe
{"title":"Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse","authors":"De Broe","doi":"10.59403/3ceqp6z","DOIUrl":"https://doi.org/10.59403/3ceqp6z","url":null,"abstract":"This article examines the effect of the preamble of tax treaties before and after the amendments made to the OECD Model (2017) on the interpretation of tax treaties with the aim of preventing their abuse.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220185","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: 1
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