WorldCat Identities

International Bureau of Fiscal Documentation

Works: 1,193 works in 2,312 publications in 5 languages and 14,335 library holdings
Genres: Periodicals  Dictionaries  Treaties  Conference papers and proceedings  Encyclopedias  Terms and phrases  Handbooks and manuals  Festschriften 
Roles: Publisher, isb, Other, Editor, Distributor, Funder, Honoree, Responsible party, Publishing director, Organizer of meeting, pub, Originator
Classifications: HJ101, 336.05
Publication Timeline
Most widely held works about International Bureau of Fiscal Documentation
Most widely held works by International Bureau of Fiscal Documentation
Practical problems in European and international tax law : essays in honour of Manfred Mössner by Heike Jochum( )

5 editions published in 2016 in English and held by 645 WorldCat member libraries worldwide

This Festschrift in honour of Manfred Mössner delves into the practical issues in European and international tax law
Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible by Anuschka Bakker( )

5 editions published in 2018 in English and held by 643 WorldCat member libraries worldwide

Creativity, imagination, collaboration and entrepreneurship are the seeds of brands, trademarks, patents, algorithms and know-how, to name just a few potentially valuable attributes of successful ventures. These are constantly created, exploited and disposed of during the IP life cycle, from the cradle to the grave. Companies' investment decisions centre around where to locate brainpower and infrastructure in an eternal quest to capture the sweet spot of the global value chain. The question is how to manage, let alone price, transactions where the "ungraspable" is at stake. This book provides an in-depth guide to managing IP rights. The book begins with general chapters that examine, among other topics, the increased importance of IP, the significance of R&D and branding, and the protection and exploitation of IP. Each stage of the IP life cycle is discussed in detail, including such issues as the valuation, migration and extinction of such rights. The general introductory chapters are followed by 48 country chapters covering jurisdictions from across the globe. Each country chapter provides an overview of legal and tax definitions, expenditure for the development or acquisition of IP rights, income characterization, outbound royalty payments, tax treatment of the disposal of IP, specific cross-border transfer provisions, CFC rules, exit taxes, grants and incentives to stimulate inward IP investment, registration or stamp duties on transfer or license, and indirect taxes. With the aim of encouraging a harmonized approach to addressing intangibles, the standardized outline allows easy comparison between countries. The authors draw upon their own experiences and knowledge to share their insights and to provide numerous examples that guide the reader through the full IP life cycle
Tax accounting : unravelling the mystery of income taxes by Anuschka Bakker( )

3 editions published between 2014 and 2020 in English and held by 617 WorldCat member libraries worldwide

This book explains the essence of tax accounting and gives a detailed methodology to compute, determine and disclose the tax consequences in the financial statements of a company
The implementation of anti-BEPS rules in the EU : a comprehensive study by Pasquale Pistone( )

4 editions published in 2018 in English and held by 452 WorldCat member libraries worldwide

"Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States. Subjects discussed in this book are: EU-US relations in the field of direct taxes; BEPS and 3D printing; Patent boxes before and after BEPS Action 5; Tax planning and State aid; BEPS Action 6 and the limitation on benefits (LoB) provision; The switch-over clause; BEPS Action 12, the lack of certainty and the infringement of taxpayers' rights; The interest limitation rule of the ATAD; Exit taxation and the ATAD; General anti-abuse rules and the ATAD; Controlled foreign company (CFC) rules and the ATAD; The ATAD's CFC rule and third countries; Hybrid mismatch rules under ATAD I & II; Permanent establishment (PE) mismatches under ATAD II; Imported mismatches." Resumen del editor
Special tax zones in the era of international tax coordination( )

4 editions published in 2019 in English and held by 438 WorldCat member libraries worldwide

This book contains a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. It is the result of the work of an IBFD research group, involving academics and practitioners from around the world and covering 15 countries from Europe, North and South America, Africa and Asia. Special tax zones may present significantly different features, but all share the element of allowing a preferential tax treatment for pursuing genuine regulatory goals. Based on such narrow understanding of special tax zones, the book argues for their clear separation from BEPS-related practices and supports the view that international tax law should limit external interference in tax policies of the countries promoting special tax zones. After an introduction, which defines the scope of the study and its methodology, the book contains topical studies and country surveys. The final section of the book includes the conclusions and recommendations of the research group
Energy taxation, environmental protection and state aids : tracing the path from divergence to convergence by L Na( )

2 editions published in 2016 in English and held by 434 WorldCat member libraries worldwide

Recoge: Chapter 1: Energy Taxation, Climate Change and State Aid Policy in the European Union: Status Quo and the Need for Breakthrough / Marta Villar Ezcurra - Part I In Search of Models of State Intervention: Taxation and the Environment - Part II Tax Treatment of the Energy Sector: Should the Tax Intervention Be Revenue Driven or Environmentally Targeted? - Part III State Aid Schemes for Environmental Protection in the Form of Tax Exemptions or Reliefs in Energy Taxes - Part IV State Aid and EU Council Directive 2003/96/EC: Improving the Environmental Dimension
Multilingual tax treaties : interpretation, semantic analysis and legal theory by Paolo Arginelli( )

4 editions published in 2015 in English and held by 415 WorldCat member libraries worldwide

Tax treaties are generally concluded in multiple authentic languages. This practice adds a factor that is to be taken into account when such treaties are interpreted, and, in some cases, increases the complexity of that task. This book aims at identifying and clarifying the most common issues emerging in the interpretation of multilingual tax treaties. It suggests how an interpreter should tackle and disentangle such issues under public international law, with emphasis on the arguments to be used and the elements and items of evidence the interpreter can rely on to support his construction of the treaty. The issues of interpretation of multilingual treaties dealt with in this study may be divided between those of a general nature and those specific to multilingual tax treaties. Particular attention is paid to the interaction between the renvoi to the contracting states' domestic laws, encompassed in article 3(2) of OECD Model-based tax treaties, and the linguistic aspects of those treaties, including their multilingualism. The study first develops a normative (prescriptive) theory of treaty interpretation based on modern linguistic and, more specifically, semantic theories. It then carries out a positive (descriptive) analysis, which highlights the generally accepted principles and rules of treaty interpretation under public international law. This twofold approach is intended to (i) carve out from the normative legal theory the results potentially conflicting with the generally accepted principles and rules of international law, and (ii) show how the normative legal theory might be applied to resolve cases where no common legal solution has been reached
European taxation( )

in English and held by 260 WorldCat member libraries worldwide

IBFD international tax glossary by International Bureau of Fiscal Documentation( )

11 editions published between 2009 and 2015 in English and held by 239 WorldCat member libraries worldwide

Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in English; alphabetical listing of some 400 English terms together with their French, German, Spanish and Dutch equivalents; cross-referenced listing of terms indicating similar, related and contrasting terms; abbreviations and bibliographical references to aid further research; a list of tax-related organizations, with brief descriptions and Internet addresses; accurate descriptions of both traditional and more obscure terms; expanded coverage of terms relating to customs, VAT, capital taxes, transfer pricing and EU tax law terminology; a separate extensive list of tax-related organizations in some 40 countries
Bulletin for international taxation by International Bureau of Fiscal Documentation( )

in English and Multiple languages and held by 214 WorldCat member libraries worldwide

Bulletin for International Taxation examines tax policy changes and tax developments throughout the world and gives background and perspective on the changes
International tax glossary by Bureau international de documentation fiscale( Book )

20 editions published between 1988 and 2015 in 4 languages and held by 194 WorldCat member libraries worldwide

Explanation of over 3,500 tax terms, offering synonyms and translations of key terms in Spanish, German, French and Dutch; descriptions of tax-related organizations and business forms per country
Improving VAT/GST : designing a simple and fraud-proof tax system by Michael Lang( )

5 editions published in 2014 in English and held by 179 WorldCat member libraries worldwide

This book compares the VAT/GST systems of 15 countries around the world plus the EU VAT regime. It examines topics such as neutrality, VAT groups and head office (including branch transactions), financial services, anti-avoidance rules, advance rulings, VAT gap, compliance costs and costs of collection. It identifies best practices and provides some thoughts on future directions of VAT/GST. The main focus is set on making VAT/GST systems both simple and fraud proof
European tax handbook by International Bureau of Fiscal Documentation( )

in 3 languages and held by 177 WorldCat member libraries worldwide

Litigating EU tax law in international, national and non-EU national courts( )

4 editions published in 2014 in English and held by 176 WorldCat member libraries worldwide

As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts. This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios. This book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law
Tax news service by Bureau international de documentation fiscale( )

in English and held by 166 WorldCat member libraries worldwide

BRICS and the emergence of international tax coordination by L Na( )

2 editions published in 2015 in English and held by 166 WorldCat member libraries worldwide

This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS
Beneficial ownership : recent trends by Michael Lang( )

1 edition published in 2013 in English and held by 164 WorldCat member libraries worldwide

"The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term "beneficial owner" used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term "beneficial owner". Thus, Beneficial Ownership: Recent Trends provides both practitioners and academics with comprehensive up-to-date knowledge that is necessary for interpreting the term "beneficial ownership"."--Extracted from publisher website on March 26, 2015
Tax risk management : from risk to opportunity( )

2 editions published in 2010 in English and held by 163 WorldCat member libraries worldwide

In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks
[Bulletin for International Fiscal Documentation] by International Bureau of Fiscal Documentation( )

in English and held by 124 WorldCat member libraries worldwide

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WorldCat IdentitiesRelated Identities
IBFD international tax glossary
Alternative Names

controlled identityInternational Fiscal Association

Amsterdam (Pays-Bas)


Bureau international de documentation fiscale

Helan guo ji cai zheng wen xian ju


IBFD Academic Council

IBFD (International Bureau of Fiscal Documentation)

Internationaal Belasting Documentatie Bureau

International bureau of fiscal documentation

International Bureau of Fiscal Documentation Academic Council

International Bureau of Fiscal Documentation Amsterdam

International Fiscal Association

Internationales Büro für Steuerrechtsdokumentation

Internationales Steuerdocumentationsbüro

Internationales steuerdokumentationsburo

Internationales Steuerrechtsdokumentationsbüro