| 121 |
|
Pascal Saint-Amans - The Face of BEPS
|
Johnston, S.S.
|
Tax Analysts
|
2014
|
|
|
|
| 122 |
|
Patent Boxes Continue to Divide Europe
|
Gupta, A.
|
Tax Analysts
|
2014
|
|
|
|
| 123 |
|
Patent Boxes, Research Credits, or Lower Rates?
|
Sullivan, Martin A.
|
Tax Analysts
|
2015
|
|
|
|
| 124 |
|
Patent Box Regime Designed to Protect R&D Tax Credits
|
unknown
|
Tax Analysts
|
2013
|
|
|
|
| 125 |
|
Patent Box Support Tied to Competent Authority Access
|
unknown
|
Tax Analysts
|
2015
|
|
|
|
| 126 |
|
Paul Objects to Bringing Swiss Tax Treaty to Senate Vote
|
unknown
|
Tax Analysts
|
2014
|
|
|
|
| 127 |
|
Paul Ryan — From International Tax Reformer to BEPS Blocker
|
Gupta, Ajay
|
Tax Analysts
|
2015
|
|
|
|
| 128 |
|
PAYE Avoidance - Don't Forget the Ramsay Principle
|
Johnson, T.
|
Tax Analysts
|
2013
|
|
|
|
| 129 |
|
Pay-First Rule for VAT Challenges Upheld by Supreme Court
|
unknown
|
Tax Analysts
|
2018
|
|
|
|
| 130 |
|
Payment for Installation of Offshore Platform Not Taxable in India
|
unknown
|
Tax Analysts
|
2016
|
|
|
|
| 131 |
|
Payment for Software Program Is Not Royalty, Tribunal Rules
|
unknown
|
Tax Analysts
|
2016
|
|
|
|
| 132 |
|
Payment for Use of Communication System Not Taxable
|
unknown
|
Tax Analysts
|
2013
|
|
|
|
| 133 |
|
Payment for Use of Intranet Portal Taxable as Royalty, Court Holds
|
unknown
|
Tax Analysts
|
2014
|
|
|
|
| 134 |
|
Payment for Use of Third-Party Software Not Taxable as Royalty
|
unknown
|
Tax Analysts
|
2014
|
|
|
|
| 135 |
|
Payment Processing Services Not VAT-Exempt, CJEU Holds
|
unknown
|
Tax Analysts
|
2016
|
|
|
|
| 136 |
|
Payments by Google India Are Royalties Subject to Withholding
|
unknown
|
Tax Analysts
|
2018
|
|
|
|
| 137 |
|
Payments for Architectural Drafting Are Not Taxable Fees, Tribunal Holds
|
unknown
|
Tax Analysts
|
2016
|
|
|
|
| 138 |
|
Payments for Partnership Interests Are Revenue Expenditures
|
unknown
|
Tax Analysts
|
2018
|
|
|
|
| 139 |
|
Payments for Pharmaceutical Research Taxable, Tribunal Rules
|
unknown
|
Tax Analysts
|
2015
|
|
|
|
| 140 |
|
Payments for Services Rendered Outside India Held Not Taxable
|
unknown
|
Tax Analysts
|
2016
|
|
|
|