Category:International taxation

• International taxation
• Private placement life insurance

0–9

• 2017 Ecuadorian tax haven referendum

A

• Advance pricing agreement
• African Tax Administration Forum
• Apple's EU tax dispute
• Arm's length principle
• Armenian Customs Service
• Armenian Tax Service

B

• Bank tax
• Base erosion and profit shifting
• Base erosion and profit shifting (OECD project)
• Bermuda Black Hole
• Bona fide resident test

C

• Centre for Tax Policy and Administration
• Common Reporting Standard
• Conduit and sink OFCs
• Controlled foreign corporation
• Convention on Mutual Administrative Assistance in Tax Matters
• Corporate haven
• Country-by-Country Reporting
• Cross-border leasing
• Crypto-Asset Reporting Framework
• Currency transaction tax

D

• Departure tax
• Destination principle
• Directorate-General for Taxation and Customs Union
• Double Irish arrangement
• Double taxation
• Dutch Sandwich

E

• Entity classification election
• Eco-tariff
• Equity home bias puzzle
• Euromod
• European Union tax haven blacklist
• European Union withholding tax
• Exchange of information
• Exit taxation
• Expatriation tax

F

• Financial Secrecy Index
• Financial transaction tax
• Flag of convenience
• Foreign Account Tax Compliance Act
• FATCA agreement between Canada and the United States
• Foreign earned income exclusion
• Foreign housing exclusion
• Foreign personal holding company
• Foreign tax credit
• List of free economic zones

G

• Global resources dividend
• Google tax

H

• Harmful Tax Competition: An Emerging Global Issue

I

• Inter-American Center of Tax Administrations
• International tax planning
• Intra-European Organisation of Tax Administrations
• Network of Tax Organizations
• Ireland as a tax haven
• ITR (magazine)

M

• Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

O

• Offshore bank
• Offshore company
• Offshore financial centre
• Offshore Leaks
• Feargal O'Rourke

P

• Panama as a tax haven
• Passive foreign investment company
• Permanent establishment
• Physical presence test
• Portugal's list of tax havens
• Protective tariff

R

• Relinquishment of United States nationality
• Renunciation of citizenship
• Robin Hood tax
• Rule against foreign revenue enforcement

S

• Southmod
• Spahn tax
• Substantial Presence Test

T

• Tariff
• Tax equalization
• Tax exile
• Tax exporting
• Tax harmonization
• Tax haven
• Tax information exchange agreement
• Tax Justice Network
• Tax residence
• Tax treaty
• Taxation in Armenia
• Tobin tax
• Tourist tax
• Transactional net margin method
• Transfer mispricing
• Transfer pricing

U

• Ugland House
• UN Framework Convention on International Tax Cooperation
• United States as a tax haven

V

• Variable import levy

W

• Tax withholding
• World taxation system