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"... and the winner is : Financial Transaction Tax?"
-
"... mere contractual analysis" : GST and the Ten Commandments
-
"A comment" and Section 482 revisited
-
"Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 1
-
"Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
-
"Administrative offences" in aid of tax enforcement
-
"Aggressive Steuerplanung" - eine Analyse der Empfehlung der Europäischen Kommission = "aggressive tax planning" - an analysis of the recommendations of the European Commission
-
"Alchemy in reverse" : McKesson Canada Corporation v. The Queen : 2013 TCC 404
-
"Alternatives available" provisions in the para482 regulations: the Internal Revenue Service's trump card in the best method game?
-
"Australia as a financial centre - building on our strengths" : a review of the report
-
"Ausübung" und "Verwertung" im Inland als Anknüpfungspunkt der beschränkten Steuerpflicht
-
"Autonomous" interpretation of tax treaties? Administrative Court provides guidance
-
"Banks, universities and hospitals : the limits to tax avoidance"
-
"Belastingfraude" : strafrechtelijke vervolging van belastingwetovertredingen
-
"Beneficial owner" - a Danish perspective
-
"Beneficial owner" in the contect of Bulgarian withholding taxation : mission (im)possible
-
"Beneficial ownership" - defeat to Danish tax authorities
-
"Besmet" kapitaal
-
"Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit
-
"Brexit heißt Brexit" : volkswirtschaftliche und steuerliche Konsequenzen des EU-Austritts Großbritanniens
-
"Brexit" : potential direct tax effects in Ireland
-
"Business judgement rule" und "corporate take-overs"
-
"Caveat emptor" - share acquisitions in Australian consolidated groups
-
"Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
-
"Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
-
"Check the box" regulations require planning to avoid default status
-
"Cloud" : a technological odyssey
-
"Compromise or fudge?" Reflections on the law of the UK as it affects the taxation of insolvent companies
-
"Conservative" and "radical" alternatives for taxing e-commerce (part 1)
-
"Conservative" and "radical" alternatives for taxing e-commerce (part 2)
-
"Country-by-country reporting" : origini, contenuti e prospettive
-
"Coupon stripping". Scritture contabili
-
"Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident
-
"D"s with drops and the Section 367 indirect stock transfer rules
-
"Dancing with Mr D" : the ECJ's denial of most-favoured-nation treatment in the "D" case
-
"Das Spiel ist aus!" - Kein positives Signal des EuGH für ein binnenmarktorientiertes Konzernbesteuerungsrecht
-
"Death of a salesman", or the French commissionaire under attack
-
"Dividenden-Stripping" : Steuersparmodell auch im neuen Steuersystem?
-
"Doing business in Burma" under the Burma Companies Act (as amended to 21st January 1989). Provisions relative to a foreign company
-
"Down stream fusion". Verbot der Einlagenrückgewähr, Gläubigerschutz und Minderheitenrechte
-
"Durchstockung" auf die Untergesellschaft - ja oder nein? Refinanzierungsaufwendungen bei grenzüberschreitenden Personengesellschaften im Inbound-Fall
-
"Economic substance": drawing the line between legitimate tax minimization and abusive tax avoidance
-
"Effective Life" under the new depreciation regime
-
"Einlagen" von wertlosen Forderungen in die Kapitalgesellschaft in ökonomischer und rechtlicher Betrachtung
-
"Exporting" services and intangibles : Australia
-
"Fair Value" is not "Arm's Length": applying and interpreting Subsections 69(1) and 247(2) of the Canadian Income Tax Act
-
"Fiscale eenheid" in den Niederlanden : Vorbild für eine Reform der Gruppenbesteuerung in Deutschland?
-
"Fixed base" in tax treaties
-
"Fonds turbo" - Dividendenstripping auf französisch : zugleich ein Plädoyer für die steuerliche Rechtsvergleichung
-
"Foreign companies" - liability to file income tax return in India?
-
"Forme" et "substance" en droit fiscal belge ; rapport belge au Congrès 2002 de l'International Fiscal Association
-
"Fraus legis" and multinational enterprises
-
"Fremdfinanzierung" als Mehrstaaten-Problem
-
"Fremdfinanzierung" von Kapitalgesellschaften durch Anteilseigner : im deutschen und ausländischen Körperschaftsteuerrecht
-
"Gegenseitigkeitserklärungs-Override" im Steueränderungsgesetz 2015 : die Neuregelung des Paragr. 13 Abs. 1 Nr. 16 Buchst. c ErbStG
-
"General quarters" and "human resource centres" in France
-
"Gesetz zur Ergänzung des Jahressteuergesetzes 1996 und zur Änderung anderer Gesetze" verabschiedet
-
"Gestaltungsmissbrauch" im Sinne des Paragr. 42 AO
-
"Getting carried away" - income tax treatment of carried interests in private equity funds
-
"God save the Brexit" : tax implications of leave vote
-
"Golden handshakes" and restrictive covenants
-
"Goldfinger"-Gestaltungen, die Auslegung von Doppelbesteuerungsabkommen und die Reaktion der Verwaltung - zugleich eine Anmerkung zum laufenden Revisionsverfahren des BFH, I R 3/13
-
"Good faith" in the application and interpretation of double taxation conventions
-
"Green certificates" raise significant indirect tax questions
-
"Grenzenlose" Spontanauskünfte - eine Gefahr für international tätige Unternehmen?
-
"Gross-up" bei grensüberschreitenden Zinszahlungen
-
"Grundstückshandel" - Drei-Objekt-Grenze und Einheit der Personengesellschaft
-
"Harmful tax competition" en (schijn)oplossingen
-
"Huddersfield" and "Halifax": Klärung des EuGH zur "VAT Avoidance" : Das Konzept gewinnt an Konturen, aber ist es bereits alltagstauglich?
-
"Hybrid" entities : practical application under the check-the-box regime
-
"Il reddito d'impresa". La determinazione del reddito delle imprese minori e nei casi speciali (liquidazione, trasformazione, fusione)
-
"Incrocio pericoloso" tra disciplina delle società di comodo e CFC rules
-
"Integration through law" and us
-
"Italian rules on the taxation of outbound dividends are incompatible with EC treaty freedoms" : is the Commission right?
-
"Jahressteuergesetz 1996" in der parlamentarischen Beratung
-
"Kapitalertragsteuerfalle" beim grenzüberschreitenden Upstream-Merger?
-
"Keinmalbesteuerung" von Betriebsstätten-Gewinnen?
-
"Klassische" oder konsumorientierte Einkommenssteuer? - eine Replik
-
"Kleine Aktiengesellschaften" im System des deutschen Rechts
-
"La tassazione dei non residenti per le prestazioni artistiche e sportive"
-
"Loi unique" in Belgium
-
"Man in black" and indirect taxation: the internal market urges for further harmonization
-
"Mandatory Disclosure Rules" für grenzüberschreitende Steuergestaltungen : wohin will die OECD?
-
"Market value" and capital gains tax under the Income Tax Assessment Act : where is the guidance?
-
"Marks & Spencer 2.0" - Plädoyer gegen Trends in der EuGH-Judikatur
-
"Met de kennis van nu..." : over FII 2 en de toepasselijke verkeersvrijheid in derdelandsituaties (deel I)
-
"Meta"-Steuerrecht durch Beihilfekontrolle : aktuelle Entwicklungen im europäischen Beihilferecht
-
"Mirror legislation" rule upheld
-
"Mistake" in Dutch private clients practice : the autonomy of parties revealed
-
"Most favoured nation clause" in tax treaty law
-
"Nachbesserung" des Paragr. 50i EStG : Erweiterung des Anwendungsbereichs in Abs. 1 Satz 2 durch das Kroatien-AnpG und dessen Auswirkungen
-
"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
-
"No discretion should be unconstrained": considering the "care and management" of taxes and the settlement of tax disputes in New Zealand and the UK
-
"Non-discrimination at the crossroads of international taxation" und "New tendencies in tax treatment of cross-border interest of corporations" : Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 1)
-
"Non-discrimination at the crossroads of international taxation" und "New tendencies in tax treatment of cross-border interest of corporations" : Tagungsbericht zum IFA-Kongress 2008 in Brüssel (Teil 2)
-
"O death, where is thy sting?" Capital gains tax, life e states and remainder interests under a will
-
"On" schuld en boete; art. 6 van het Europeees Verdrag inzake de mensenrechten
-
"Open for business, closed for avoidance" : the UK Budget sets out the Governments's plan for recovery
-
"Opt to tax" - action! : last year as a teenager
-
"Options for low income countries' effective and efficient use of tax incentives for investment" : a response
-
"Other methods" under the OECD discussion draft on transfer pricing
-
"Pacific Economic Community" concept
-
"Payment thinking": a new tax collection strategy or old wine in new bottles?
-
"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
-
"Piercing the corporate Veil" in taxation matters : India and international transactions with special reference to the Direct Tax Code 2010
-
"Place of effective management" : test of corporate residency redefined
-
"Privatizing" the GST audit : Singapore's compliance programmes
-
"Privatstiftungen" - the Austrian version of trust
-
"Privileged" information for the world citizen when communicating with tax attorneys in multiple jurisdictions
-
"Qualifiakationskonflikte" im internationales Steuerrecht der Personengesellschaften
-
"Qualifizierte Unmittelbarkeit" i. Z. m. der Firmenwertabschreibung tatsächlich gerechtfertigt? : Beschränkung widerspricht Gesetzeswortlaut
-
"Quick-fix" tax costs but no sweeping reform
-
"Rags to riches" budget
-
"Recapture" del pro rata nella interruzione del consolidato fiscale
-
"Residence" and "domicile" in French income tax law
-
"Residence" in tax treaty law - a recent court decision = Die Ansässigkeit im Recht der DBA - eine Gerichtsentscheidung
-
"Responsible tax" approach in tax governance
-
"Reverse charge" : chiarimenti della circolare n. 43/2008
-
"Runaway" plant legislation : economic and tax policy issues
-
"Runaway" plant legislation : economic and tax policy issues
-
"Rückhalt im Konzern" : ein Kurzüberblick und Versuch einer Definition
-
"Secondment" or "service" - the SAT of China gives its answer
-
"Sheltering" tax Australian style
-
"Source" und "Jurisdiction" im Steuerrecht der Vereinigten Staaten und im deutschen Recht
-
"Spaltung" einer Kapitalgesellschaft - einmal anders : Modellüberlegungen, Bilanzierungsfragen und steuerliche Konsequenzen
-
"Special measures" and the arm's-length principle
-
"Staken"
-
"State of residence" may as well be "state of source" - there is no contradiction
-
"Steuerdaten-Affäre Schweiz" : alles, was (Straf-) Recht ist!
-
"Steuergerechtigkeit" als verfassungsrechtliches und als steuerpolitisches Argument
-
"Steuerliche Sanierung" liechtensteinischer Familienunterhaltsstiftungen
-
"Steuerlicher Durchgriff" bei liechtensteinischen Familienstiftungen (Teil 1) : Untersuchungsgrundsatz versus Mitwirkungspflichten im Abgabenverfahren
-
"Stock option", piena tassazione quale reddito di lavoro dipendente
-
"Substance" in international tax - more important than ever
-
"Substance" needed for application of Hong Kong tax resident certificate
-
"Substantial" light on indirect transfer provisions
-
"Tangenti", fatture false ed indeducibilità del costo
-
"Tax Crimes" als Vortaten zu Geldwäscherei? "Je mehr die Gesetze und Befehle prangen, desto mehr gibt es Diebe und Räuber."
-
"Tax arbitrage" with hybrid entities : challenges and responses
-
"Tax fraud or the like" selon l'art. 26 de la CDI de 1996 entre les États-Unis d'Amérique et la Suisse : analyse d'une notion controversée à la lumière de la jurisprudence récente, en prenant en considération le cas de l'utilisation de structures "offshore"
-
"Tax sparing" and direct investment in developing countries
-
"Taxation" key to income tax and surtax 1939-40
-
"Taxation" manual : compiled by barristers and experts under the direction of Percy F. Hughes : ninth edition
-
"Taxation" manual : compiled by barristers and experts under the direction of Percy F. Hughes : tenth edition
-
"Taxation" manual : compiled by barristers and experts under the direction of Ronald Staples : eighth edition
-
"Taxation" manual : compiled by barristers and experts under the direction of Ronald Staples fifth edition
-
"Taxation" manual : compiled by barristers and experts under the direction of Ronald Staples seventh edition
-
"Taxation"manual : compiled by barristers and experts under the direction of Ronald Staples : sixth edition
-
"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
-
"Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
-
"Taxes covered" : the OECD Model (2010) versus EU directives
-
"Testo Unico" - the new Italian tax law
-
"The Bermuda triangle approach" : the Spanish reaction to uncooperative and low-tax countries
-
"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
-
"The agency element of permanent establishment : the OECD Commentaries from the civil law view"
-
"The game is not worth the candle" : exploring the lack of a comprehesive capital gains tax in New Zealand
-
"The same but different" : UK and ROI personal taxation from an all-island perspective
-
"The warm, the cold and the dead hand": proposals for a new inheritance and gift tax act
-
"Tijdelijk" in het verdrag Nederland/Duitsland
-
"Tonnage tax" : a new beginning?
-
"Totgesagte leben länger" - Bedeutet die Entscheidung des EuGH in der Rechtssache "Ritter-Coulais" das Ende von Paragr. 2a EStG?
-
"Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 1)
-
"Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 2)
-
"Treaty override" durch Paragr. 20 Abs. 2 AStG? Unerfreulich - einfach gesetzlich unwirksam - verfassungswidrig
-
"Treaty overriding" durch nationales Recht. Ein Beitrag zur Auslegung von Doppelbesteuerungsabkommen
-
"Trendsetting" decisions of the European Court of Human Rights?
-
"Triangular case" - DBA-Dreieckskonflikt bei Mehrfachansässigkeit eines Grenzgängers : BFH, Beschluss vom 4. 11. 2014 - I R 19/13
-
"Triangular problem" settled in US-Netherlands treaty protocol
-
"Umgekehrte Diskriminierung" im französischen Steuerrecht : französischer Verfassungsrat, Urteil vom 3. 2. 2016 - Az. Nr. 2015-520 QPC, Société Metro Holding France SA
-
"Unfairer" und "fairer" Steuerwettbewerb in der EU
-
"Unmittelbarkeit" im internationalen Schachtelprivileg (* 10 Abs. 2 KStG) und bei der KESt-Befreiung gemäss * 94a EStG
-
"Urteilen des Schweizerischen Bundesgerichts und des Verwaltungsgerichts des Kantons Basel-Landschaft"
-
"Verbindliche Auskünfte" in Polen : Inhalt und Stellenwert von Zusagen der Finanzverwaltung nach der Reform der Abgabenordnung
-
"Verschleierte" Sacheinlage und EWG-Vertrag
-
"Visible, though not visible in itself" : transparency at the crossroads of international financial regulation and international taxation
-
"What's come to perfection perishes" : adjusting capital gains taxation in Italy
-
"Wirtschaftliche oder sonst beachtliche Gründe" im Sinne des Paragr. 50d Abs. 3 EStG bei ausländischer geschäftsleitender Holding
-
"Zappers" - are governments getting "zapped"?
-
"Zinsschranke" auch für Österreich? Überlegungen zur Abzugsfähigkeit von Zinsen für fremdfinanzierte Beteiligungserwerbe (Teil 1)
-
"Zinsschranke" auch für Österreich? Überlegungen zur Abzugsfähigkeit von Zinsen für fremdfinanzierte Beteiligungserwerbe (Teil 2 )
-
"Zonder belastingheffing", ofte wel de tussenzin uit het "put"- argument in de kasgeldarresten
-
"Zukunftsorientierte Steuerpolitik". Reform der Unternehmensbesteuerung im Dienste von Wachstum und Beschäftigung
-
"dealing at arm's length" bei temporären DBA- Betriebsstätten
-
'20 percent for 2020' : a scenario for Belgium's corporate tax reform
-
'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
-
'Accounting' for China's tax reform
-
'Afspraken' met de fiscus : de grenzen, juridische kwalificatie en rechtsgevolgen
-
'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
-
'Circularly linked' rules countering deduction and non-inclusion schemes : some thoughts on a tie-breaker test
-
'Company' and 'shares' under the 2016 India-Mauritius protocol and the U.N. model treaty
-
'Competitiveness' has nothing to do with it
-
'Continuïteit en vernieuwing' en de vennootschapsbelasting
-
'D'istortion of the Common Market? : analysis and future perspectives of the MFN clause within EC law
-
'De identiteitscrisis van de Anglo-Amerikaanse trust': afgezonderd of niet?
-
'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
-
'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
-
'Equal treatment' in source-state situations : just another angle of the freedoms or a step towards closer integration?
-
'Equalization levy' proposal in Indian Finance Bill 2016 : is it legitimate tax policy or an attempt of treaty dodging?
-
'Expatriation' as an alternative to operating under Section 936
-
'Fair share' : naar een alternatieve minimumbelasting in de VPB?
-
'Fairness' in het internationaal belastingrecht : een Fata Morgana of een bespreekbare lijn aan de horizon?
-
'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')
-
'First sale' strategy may reduce U.S. customs duties
-
'Fraus conventionis' - the Dutch-Swiss treaty under attack
-
'How can I help you?' Perceived service orientation of tax authorities and tax compliance
-
'In control' voor de BTW als gestuurd process
-
'Integration through law' revisited: the making of the European polity
-
'Irregular' and 'wasteful' expenditure, tax, and fiscal citizenship in South Africa
-
'Liaison' or 'litigation'? Examining court rulings, new disclosure requirements for Indian liaison offices
-
'Manufacturing' foreign base company sales income
-
'Medtronic v. Commissioner' : a taxpayer win on transfer pricing, commensurate with income, and Section 367 Issues
-
'Metamorfose' in het fiscaal procesrecht
-
'Onttrokken' aan invoer-BTW?
-
'PE or not to be' - taxing the online activities of foreign companies in Israel
-
'Pacta sunt servanda' - a level playing field for international fiscal law
-
'Pro-active' tax disclosure
-
'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
-
'Pygmalion' comparables : why data from the 'center' does not apply for the 'periphery'
-
'Risk' and the OECD discussion drafts on transfer pricing
-
'Send a strong man to England - capacity to put up a fight more important than intimate knowledge of income tax acts and practice' : Australia and the development of the dominion income tax relief system of 1920
-
'Shadowlands': the OECD on intangibles
-
'Sharing the pie' : taxing multinationals in a global market
-
'Sixth method' raises concerns in developing countries
-
'Sixth method' raises transfer pricing concerns in developing countries
-
'Skewing' the panel : the Governor & Company of the Bank of Ireland v HMRC
-
'Solidarity payments' in football : a general overview and their qualification in the international tax field
-
'Something must be done ...'
-
'State of the Union' van de belastingrechtspraak
-
'Steuerfreie' Entstrickung oder Paragr. 50i EStG? : Besteuerung von Personengesellschaften mit ausländischen Gesellschaftern nach dem AmthilfeRLUmsG
-
'Study now, pay later' or 'HE for free'? : an assessment of alternative proposals for higher education finance
-
'Talking the talk, walking the walk' : offshore disclosure facility - life post 22 June 2007
-
'The big squeeze'
-
'The taxman cometh : the criminal offences of failure to prevent tax evasion'
-
'Two is a party, three is a crowd (II) : enkele gedachten omtrent de reparatiewetgeving naar aanleiding van het Bosal-arrest
-
'n Regskritiese ondersoek na hereregte in Suid-Afrika
-
(Aangescherpte) groepsrentebox is naar huidige stand van zaken verboden staatssteun
-
(Afval)stoffen om nuttig toe te passen
-
(Balans)garanties, gegarandeerd problemen?
-
(Belize, former British Honduras). Development Incentives (Schedule Amendment) Order 1971. Statutory Instrument No. 55 of 1971
-
(Bilanz-)Steuerliche Behandlung der Vergütungspolitik und -praxis gem Paragr. 11 AIFMG
-
(Caribbean) Netherlands the "flag state of choice" for cross-border aircraft lease transactions
-
(East-West) Joint ventures : a special phenomenon in international tax law?
-
(Fast) Alles wie gehabt - BFH zur umsatzsteuerlichen Organschaft nach Larentia+Minerva
-
(Fernseh)Rechteverwertung bei Sport- und Konzertveranstaltungen im DBA-Recht - zur Abgrenzung von Art. 17, Art. 12 und Art. 7 OECD-MA nach dem BFH-Urteil vom 4. 3. 2009, I R 6/07
-
(Further) implementation of the EU Merger Directive in Belgian domestic tax legislation opens new opportunities for tax neutral cross-border corporate reorganizations
-
(Grensoverschrijdende) verliescompensatie onder de voorgestelde C(C)CTB
-
(Grensoverschrijdende) verliesverrekening
-
(H)oeso 'door of namens een werkgever'?
-
(Harmful) tax competition within the European Union: concept and overview of certain tax regimes in selected member states
-
(Her)kwalificatie en waardering van bouwprojecten
-
(Her)kwalificatie en waardering van bouwprojecten (2) : tussentijds 'omkatten' van vastgoed
-
(How) should trade agreements deal with income tax issues?
-
(HvJ EG) Zaak Wielockx. Aan Belgisch ingezetene die uitsluitend winst geniet uit onderneming in Nederland, mag de vorming van een fiscale oudedagsreserve niet worden geweigerd. (A.G Léger, noot Wattel)
-
(Inter)nationale gegevensuitwisseling
-
(Life,) death and taxes : inheritance tax in the UK : including commentary from an Irish capital tax basis
-
(Minor Amendments) Ordinance No. 15 of 1965, amending Chapter 335 - Companies Act
-
(Non)discriminatie bij de fiscale eenheid in de omzetbelasting
-
(Non-)recognition of transactions between associated enterprises : on behaving in a commercially rational manner, decision-making traps and BEPS
-
(On)bedoelde inperking van de stakingslijfrenteaftrek
-
(On)belaste elementen in de aan- en verkoopprijs van deelnemingen
-
(On)gelijke behandeling in de loonsfeer
-
(On)gelukkige migrerende Nederbelgen : problematiek aanvullende pensioenen
-
(Over-) belasting en draagkracht : verleden, heden en toekomst van het draagkrachtbeginsel
-
(Re)conciling the Vodafone-India tax dispute: the whirlwind isn't stopping
-
(Re)interpreting Singapore's deduction rules - clarification or a new course?
-
(Re)shaping fiscal state aid : selected recent cases and their impact
-
(Still) unknown land? The international dimension of foundations in Europe
-
(Un)gelöste ertragsteuerliche Fragen bei internationalen Bau- und Montagebetriebsstätten
-
(Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
-
(Vorläufiger) Rechtsschutz und Gemeinschaftsrecht. Vom nationalen Verfahrensrecht zum Gemeinschaftsverfahrensrecht
-
(Waarde)overdracht van pensioenkapitaal van de directeur- grootaandeelhouder
-
(Waarde-)overdracht van pensioenkapitaal van de directeur- grootaandeelhouder
-
(Weitere) Infragestellung des BMF-Schreibens vom 16. 4. 2010 "Anwendung der Doppelbesteuerungsabkommen (DBA) auf Personengesellschaften" durch zwei neue Entscheidungen des BFH : Anmerkungen zum BFH-Urteil vom 28. 4. 2010, I R 81/09 und zum BFH-Beschlusss vom 19. 5. 2010, I B 191/09
-
,, Innovations" en matiere fiscale : innovations in tax policy
-
....en zie niet om
-
1 Year later : FATCA reporting challenges and opportunities
-
1 v.H.-Regelung für die Berechnung des geldwerten Vorteils auch bei Gebrauchtwagen. Hessen, Urteil vom 25.9.1991
-
1. Wartungserlass 2008 zu den Lohnsteuerrichtlinien 2002
-
10 Questions and Answers about investing in Romania
-
10 steps in writing the research paper
-
10%ige Mindestnutzung und Änderung der Verhältnisse : Ausschluss vom Vorsteuerabzug nach Paragr. 12 Abs. 2 Z 1 UStG und Vorsteuerkorrektur nach Paragr. 12 Abs. 10 UStG
-
10/50 basket: going, going, but not gone
-
10/50 look-through rules : through the CFC look-through looking glass
-
10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
-
100 Fragen aus dem Leserkreis : Neuestes aus der Steuerrechtsprechung
-
100 Jahre modernes preussisch-deutsches Einkommensteuerrecht 24.6. 1891 - 24.6.1991
-
100 Prüfungsvorträge : 100 ausgewählte Mustervorträge für die mündliche Steuerberaterprüfung
-
100 fiscale en financiële tips 2011
-
100 years of income tax
-
100-Tusenkroners-Regelen for K/S - er den effektiv?
-
101 Checklists for successful business in the Gulf. Bahrain - Kuwait -Oman - Qatar - Saudi Arabia - UAE
-
101 Tips om belastingen te besparen
-
101 Ways of saving tax '82 : the book everyone needs! Income tax, corporation tax, capital gains tax and VAT
-
101 Ways of saving tax : Sunday Telegraph
-
102 Checklists for better business with the Soviet Union and Eastern Europe
-
10th Annual report 1968 : joint legislative-executive tax commission
-
10th Asian-Pacific Tax Conference, Singapore 18 and 19 November 1993
-
10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
-
10th Meeting of the study group on Asian tax administration and research (SGATAR)
-
11 reasons why FATCA must be repealed
-
11 reasons why FATCA must be repealed
-
11 traps for U.S. LLCs investing in Canada
-
11th Annual report 1969
-
11th Asian-Pacific Tax Conference, Singapore 21 and 22 November 1994
-
13 Anos de IVA en Mexico
-
130 Checklists for managing in Asia/Pacific
-
13th Annual congress :conference documentation convened by the ATI - American Tax Institute in Europe held from 14-16 November 1990 in Cannes, France
-
14th Annual congress. Conference documentation convened by the ATI - American Tax Institute in Europe held from 6-8 November 1991 in Cannes, France
-
15 Anõs de jurisprudencia sobre la caja de seguro social (1970- 1985) (Actualizada a febrero de 1987) : Fallos dictados por la Sala Tercera de la Honorable Corte Suprema de Justicia : Compilados por Francisco B. Vega y Teofanes López
-
15% tax - and still taxpayers grumble
-
16 Schaubilder zum Bewertungsgesetz und zum Vermögensteuergesetz. 5. Auflage
-
17 études de cas de fiscalité appliquées aux affaires : avec corrigés détaillés
-
1789-1989 La révolution fiscale à refaire
-
18 Jaar - 35% regelingen
-
18 Schaubilder zur Einkommensteuer. 6. Auflage
-
18. EG-Richtlinie zur Harmonisierung der Umsatzsteuern: Aufhebung bestimmter Übergangsregelungen der 6. Richtlinie
-
183 Tage-Frist nach DBA bei vom Kalenderjahr abweichendem Steuerjahr nach Steuerjahr des Tätigkeitsstaates zu bestimmen. Urteil vom 22. März 1990
-
183 dagen
-
183-Tage-Regel : VwGH legt Arbeitgeberbegriff abkommensautonom aus
-
183-day rule : application of the Belgian-French treaty
-
1860 : India's first income tax
-
19% flat tax rate in der Slowakei = 19% flat tax rate in Slovakia
-
1950 supplement to : A guide to New Zealand income tax practice : 1949 edition
-
1963 and 1977 OECD Model Income Tax Treaties and commentaries : a comparative presentation
-
1964 supplement to Silke on South African income tax [third edition]
-
1965 depreciation guide : including new liberalized rules
-
1966 Antitrust law symposium : New York State Bar Association
-
1966 guidebook to labor relations
-
1967 Antitrust law symposium: New York state bar association
-
1967 Guidebook to federal wage-hour laws
-
1967 guidebook to labor relations
-
1967-68 supplement to direct tax laws 1966-67
-
1968 Antitrust law symposium: New York state bar association
-
1968 Bill to introduce a turnover tax on value added
-
1968 guidebook to labor relations
-
1969 guidebook to labor relations
-
1970 Antitrust law symposium: New York state bar association
-
1970 Guidebook to New York taxes
-
1970 Guidebook to federal wage-hour laws
-
1970 guidebook to labor relations
-
1971 Amendments to the Guyana Income Tax Ordinance
-
1971 Australian master tax guide
-
1971 Cumulative supplement to the law and practice of administration of estates
-
1971 Social security and Medicare- explained
-
1971 depreciation guide : including new ADR system
-
1971 guidebook to labor relations
-
1972 Australian master tax guide
-
1972 Social security and Medicare- explained
-
1972 Survey of Caribbean taxation
-
1972 guidebook to labor relations
-
1972-1977 cumulative index : Canadian tax foundation publications
-
1973 Social security and Medicare explained - including Medicaid
-
1973 Supplement to Silke on South African income tax
-
1973 Survey of foreign tax havens
-
1973 depreciation guide : including ADR system - finalized , system for pre-1971 assets
-
1973 federal graduated withholding tax tables : in effect January 1, 1973
-
1974 Australian master tax guide
-
1974 change of Japanese taxes
-
1974 social security and medicare explained
-
1974/75 Cumulative supplement to : Silke on South African income tax
-
1975 depreciation guide : including ADR system - finalized, system for pre-1971 assets
-
1975 guidebook to labor relations
-
1976 & 1977 B.I.R. Rulings
-
1976 Australian master tax guide
-
1976 New Zealand master tax guide
-
1976 Tax reform : program law, recovery plan, austerity plan
-
1976 guidebook to labor relations
-
1976 social security and medicare explained
-
1976 taxation statistics = Statistique fiscale de 1976 : analyzing 1974 T1 individual tax returns and miscellaneous statistics = analyse des déclarations T1 d'impôt sur le revenu des particuliers pour 1974 et statistiques diverses
-
1976-2006: a shift in international tax policy?
-
1976/77 Estimates of recurrent expenditure of the government of Kenya for the year ending 30th june 1977
-
1976/77 Estimates of revenue of the government of Kenya for the year ending 30th june 1977
-
1976/77 Supplement to Silke on south african income tax
-
1977 Tax Council Report : first part
-
1977 Tax treaties and competent authority
-
1977 guidebook to labor relations
-
1977-1980 cumulative index : Canadian tax foundation publications
-
1977/78 Cumulative supplement to Silke on South African income tax
-
1978 Australian master tax guide
-
1978 Compendium of tax research
-
1978 New Zealand master tax guide
-
1978 depreciation guide : including ADR system, system for pre-1971 assets
-
1978 guidebook to federal wage-hour laws
-
1978 returns for organizations exempt from income tax under Section 501(c)(3) other than private foundations as defined in Section 509(a) of the Internal Revenue Code
-
1978 social security and medicare explained
-
1978/79 Supplement to Silke on South African income tax
-
1979 Australian master tax guide
-
1979 Social security explained
-
1979 Trust Territory of the Pacific Islands
-
1979 US master tax guide
-
1979 guidebook to labor relations
-
1979/80 Supplement to Silke on south african income tax
-
1980 Advanced international tax planning : Multi-choice Symposium
-
1980 New Zealand master tax guide
-
1980 Supplementary Appropriation Act, 1981. Act No. 16 of 1981. An Act legalise certain payments made in the year 1980, in excess of the expenditure sanctioned for thar year
-
1980 Trust territory of the Pacific Islands
-
1980 US master tax guide
-
1980 Yearbook of international trade statistics
-
1980 guidebook to labor relations
-
1980/81 Cumulative supplement to Silke on south african income tax
-
1981 Australian master tax guide
-
1981 Budget Speech
-
1981 Mexican transfer of technology law
-
1981 New Zealand master tax guide
-
1981 Trust territory of the Pacific Islands
-
1981 US master tax guide
-
1981-1985 Cumulative index : Canadian tax foundation publications
-
1981/ 82 : a summary of taxation in the Republic of Ireland
-
1981/82 Cumulative supplement to Silke on South African income tax
-
1982 Trust Territory of the Pacific Islands
-
1982 US master tax guide
-
1982/ 83 : a summary of taxation in the Republic of Ireland
-
1982/83 Old mutual income tax guide
-
1982/83 Supplement to Silke on South African Income Tax
-
1983 Australian master tax guide
-
1983 Lines of government action investment plan : analysis of the economic and financial situation of the territory
-
1983 New Zealand income tax legislation : incorporating 1982 amendments
-
1983 Tax and tariff reforms
-
1983/84 Supplement to Silke on South African Income Tax
-
1984 New Zealand master tax guide
-
1984 Supplementary Appropriation (No. 2) Act, 1984
-
1984 and 1985 New Zealand income tax tables
-
1984/ 85 : a summary of taxation in the Republic of Ireland
-
1984/85 Old mutual income tax guide
-
1984/85 Supplement to Silke on South African Income Tax
-
1985 Australian master tax guide
-
1985 Benefit reviews: the effects of the proposals
-
1985 Significant state tax developments
-
1985 Tax reform. President's tax proposals to the Congress for fairness, growth and simplicity, May 29, 1985
-
1985/86 A summary of taxation in the Republic of Ireland
-
1985/86 Supplement to Silke on South African Income Tax
-
1986 - The year of amnesty
-
1986 Australian master tax guide
-
1986 Budget : comprehensive developments affecting individual and corporate taxpayers
-
1986 Corporate tax laws
-
1986 Federal tax manual
-
1986 Individual income taxes
-
1986 Tax changes entertainment expenses
-
1986 Trust Territory of the Pacific Islands : October 1, 1985 to September 30, 1986
-
1986-1990 cumulative index : Canadian tax foundation publications
-
1986/87 A summary of taxation in the Republic of Ireland
-
1986/87 Old mutual tax guide
-
1987 Amendments to special taxation measures law in respect of corporation taxation
-
1987 Budget Memorandum
-
1987 New Zealand master tax guide
-
1987 Property Tax Ordinance No. 3 of 1988. An Ordinance to provide for the imposition of property tax from the year 1988
-
1987 Tax provisions affecting corporate acquisitions and dispositions
-
1987-88 British master tax guide
-
1987/88 Old mutual income tax guide
-
1987: Roger Douglas's failed attempt to tax charities
-
1987: Une année d'action économique et financière
-
1988 Annual tax summary
-
1988 Australian master tax guide
-
1988 Budget proposals
-
1988 Budget proposals
-
1988 Budget proposals
-
1988 Budget proposals
-
1988 Federal Budget. Sales and excise tax changes. February 10, 1988
-
1988 Pension handbook
-
1988 U.S. estate and gift tax changes : tax rates on foreign investors can reach 55 percent
-
1988 U.S. excise tax guide
-
1988 and new year taxation issues for 1989
-
1989 Australian master tax guide
-
1989 Budget
-
1989 Budget proposals
-
1989 Budgetary changes to tax laws
-
1989 Federal Budget. Sales and Excise tax changes. April 27, 1989
-
1989 Filled-in tax return forms and guidelines
-
1989 Income tax highlights
-
1989 Ley de ingresos de la Federacion, Ley del impuesto especial sobre produccion y servicios, su reglamento y leyes sobre: adquisicion de azucar, cacao y otros bienes; adquisicion de inmuebles, automoviles nuevos; tenencia o uso de vehicules y contribucion de majoras por obras publicas de infraestructura hidraulica
-
1989 Linhas de acção governativa plano : de investimentos : análise da situação económica e financeira do território
-
1989 Revisions to the tax laws of the Republic of Korea
-
1990 Australian master tax guide
-
1990 Budget
-
1990 Budget : celebration budget for a maturing nation
-
1990 Budget Reconciliation Revenue Provisions. House Bill and Committee Report for Title XIII, approved October 16, 1990. Senate Bill and Committee Report for Title VII
-
1990 Budget Speech (tax proposals)
-
1990 Changes in tax law
-
1990 Draft Technical Bill: selected reorganization provisions
-
1990 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
-
1990 National Budget
-
1990 Quebec Budget
-
1990 Tax terms : reflecting 1989 tax laws
-
1990 Year-end tax planning for individuals and businesses
-
1991 Annual Report of the Inland Revenue
-
1991 Australian master tax guide
-
1991 Budget address
-
1991 Budget. A summary and commentary
-
1991 Federal withholding tax tables
-
1991 Federal withholding tax tables
-
1991 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
-
1991 Statistique de la fortune des personnes physiques pour l'Ensemble de la Suisse
-
1991 Supplementary index : Canadian tax foundation publications
-
1991 Tax Reform Act
-
1991 Tax angles for special taxpayers. By CCH Tax Law
-
1991/92 Year-end tax tips
-
1992 : the drive to tax harmonization
-
1992 Australian master tax guide
-
1992 Directory of EEC information sources
-
1992 Federal Budget : easing the burden
-
1992 Finance Act
-
1992 Getting ready. Summary: EC Report
-
1992 Getting ready: a briefing for tax professionals. EC taxation developments: the merger directive; the parent/subsidiary directive; the transfer pricing convention
-
1992 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
-
1992 Petroleum tax reform
-
1992 Tax reform
-
1992 Tax revisions in relation to international taxation in Japan
-
1992 and international bank taxation
-
1992 and the removal of fiscal frontiers : additional aspects of the VAT reporting system
-
1992 reforms in tax structure and policy
-
1992: Europarechtliche Einflüsse auf die Unternehmensbesteuerung
-
1993 Australian master tax guide
-
1993 Budget : rewards for going abroad and rebates for GST at home
-
1993 Budget Statement and the Rolling Plan 1993-1995
-
1993 Budget proposals
-
1993 Linhas de acção governativa : plano de investimentos : análise da situação económica e financeira do território
-
1993 Tax Savers
-
1993/94 Budget
-
1994 Budget
-
1994 Budget Address by General Sani Abacha, Head of State, Commander-in-Chief of the Armed Forces of the Federal Republic of Nigeria
-
1994 Budget Speech of the Hon. Nicholas A. Brathwaite, Prime Minister and Minister of Finance of Grenada to the House of Representatives, 6 January 1994
-
1994 Budget highlights
-
1994 Government Actions Plan, Investment Plan (Public Sector)
-
1994 Guidebook to California taxes
-
1994 Tax reforms
-
1995 Budget
-
1995 Budget : good budget but no tax reductions for companies or individuals
-
1995 Budget address, delivered by the hon. Kennedy A. Simmonds, Minister of Finance
-
1995 Budget. Press briefing by the honourable acting Minister of Finance, chief Anthony Ani
-
1995 Federal Budget : a new road of fundamental reform
-
1995 Finance Amendment Law. Law No. 95-1347 of 30 December 1995
-
1995 Social security explained
-
1995/96 Budget summary
-
1996 - Changes in the Spanish tax system
-
1996 Budget and tax amendments
-
1996 OECD guidelines on transfer pricing. Chapters on intangibles and intra-group services
-
1996-97 Budget continues economic reforms
-
1997 Budget : a budget for the finance sector to further develop Singapore as a regional financial centre
-
1997 Budget Law
-
1997 Canadian budget includes transfer pricing changes that stress need for contemporaneous documentation
-
1997 Italian tax reform : dual income tax system and regional tax on productive activities from a US perspective
-
1997 Mexican tax reform and tax benefits under the new economic pact
-
1997 Tax Act : international changes and capital gains relief
-
1997 federal budget
-
1997-98 Budget continues economic reforms
-
1998 Budget : a cautious but pragmatic budget
-
1998 Budget : a cautious but pragmatic budget
-
1998 Colombian tax reform: changes and implications for foreign investors
-
1998 Social security amendments. Social security (contributions (amendment) regulations, 1997
-
1998 Year-end tax planner
-
1998 global telecoms tax profiles : a resource for business, tax and market strategies
-
1998: (En weer) een jaar van grote veranderingen in de arbeidsongeschiktheidswetgeving
-
1999 Budget
-
1999 Budget Law
-
1999 Budget speech by General Abdulsalami Abubakar, and briefing by Mallam Ismaila Usman
-
1999 Canadian budget : major revisions on non-resident trusts and foreign-based investment funds
-
1999 Mexican tax reform and treaty implications
-
1999 Russian tax reference manual
-
1999 U.S. tax proposals : the demonization of corporate taxpayers?
-
1999 budget : a budget for the financial sector and not enough for SMEs
-
1er. Seminario internacional tributario : Ciudad de la Habana, Noviembre de 1995
-
1° gennaio 1990 : testo unico imposte dirette e D.L. n. 414/89
-
1° gennaio 1993 : guida pratica all'IVA comunitaria
-
2. AbgÄG 2014 - die wichtigsten Änderungen im EStG
-
2. Etappe Steuerreform : Verteilungsfragen und Ökologieaspekte
-
2. USt-Vereinfachungsrichtlinie: Leistungen an beweglichen körperlichen Gegenständen
-
2. USt-Vereinfachungsrichtlinie: Leistungen an beweglichen körperlichen Gegenständen. Fallbeispiele
-
2. Vereinfachungs-Richtlinie der EU: Umsatzsteuerliche Änderungen
-
2. Wartungserlass 2011 zu den Lohnsteuerrichtlinien 2002
-
20 Jahre BFH-Rechtsprechung zu Grundsatzfragen der verdeckten Gewinnausschüttung
-
20 Schaubilder zum internationalen Steuerrecht
-
20 Schaubilder zur Verprobung und Schatzung der Besteuerungsgrundlagen. 2. Auflage
-
20 études de cas de fiscalité : avec les corrigés
-
20% means 20%
-
2000 Guidebook to California taxes : includes personal income tax return preparation guide
-
2000 Guidebook to New York taxes
-
2000 Guidebook to Texas taxes
-
2000/2001 Budget
-
2001 : a subpart F Odyssey - from U.S. treasury study to suggestion of territoriality
-
2001 Budget Statement
-
2001 Budget address
-
2001 Global transfer pricing survey
-
2001/2002 Budget Memorandum
-
2001/2002 Budget Presentation
-
2001: a tax Odyssey? : a closer look at the new German Tax Reform Proposal 2001
-
2002 Ontario budget : balanced, but tax cuts are delayed
-
2002 Reports related to the OECD Model Tax Convention
-
2002 budget introduces tonnage tax for shipping
-
2003 Budget Statement : The Hon. Minister of Finance, Mr. Yaw Osafo- Maafo has presented the 2003 Budget Statement to Parliament
-
2003 IRS report on APAs : a case for increased arbitration procedures
-
2003 direct taxation reform
-
2004 NL-VS-protocol : een hamerslag bij heldere hemel
-
2005 Mexican tax reform
-
2005-2006 Quebec Budget
-
2006 amendments to Mexico's Federal Tax Code
-
2006 amendments to the Germany-United States tax treaty become effective
-
2006-2007 : un catalogue des mesures IPP
-
2007 Finance Bill and Finance Amendment Bil for 2006 : 2007, a paradoxical year for tax rules
-
2007 Guide to China's business taxes
-
2008 Finance Act
-
2008 OECD Model : changes to the Commentary on Article 5 regarding the treatment of services : more choices, less clarity
-
2008 OECD Model : changes to the Commentary on Article 7 and the attribution of profits to permanent establishments
-
2008 OECD Model : conflicts of qualification and double non-taxation
-
2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
-
2008 OECD Model : place of effective management - what one can learn from the history
-
2008 OECD Model : the new arbitration provision
-
2008 Tax Reform Act
-
2008 review, 2009 trends
-
2009 Canadian federal budget includes welcome cross-border tax measures
-
2009 Global transfer pricing survey : tax authority insights : perspectives, interpretations and regulatory changes
-
2009 Year-end transfer pricing actions : business not as usual
-
2009 update on transfer pricing activity at Tax Court of Canada
-
2010 Budget Speech : transforming our economy after the crisis: 2010 and beyond
-
2010 Budget address : "creating a legacy of sustainability"
-
2010 Mexican tax reform
-
2010 OECD Transfer Pricing Guidelines : comments on the impact in Andean countries
-
2010 US international tax law changes impacting "inbound" investment
-
2010 changes to Slovak tax legislation
-
2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
-
2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
-
2010 revision to the OECD guidelines : what have we learned in 15 years?
-
2010/11 Hong Kong : a cautious budget in the face of continued uncertainty
-
2011 Amendments to the Slovak Income Tax Act
-
2011 amendments to German international tax law affecting German and foreign investors
-
2011 income tax amendments
-
2012 French supplementary budget: how this may affect non-residents
-
2012 individual income tax reform in Norway
-
2012 update to the OECD Model (2010) : exchange of information for non-tax purposes
-
2013 Italian financial transaction tax
-
2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
-
2013 income tax reform in Norway
-
2014 Autumn Statement contains BEPS measures
-
2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
-
2014 Corporate tax changes
-
2014 advance pricing agreement program : dawn of a new era in Indian dispute resolution
-
2014 income tax law changes : new taxation rules for partnerships limited by shares
-
2014 income tax reform in Norway
-
2014 one-off levy related to nationalization of SNS Reaal
-
2015 Canada election results : possible tax changes for businesses
-
2015 Canadian budget
-
2015 Japanese Tax Budget : an overview
-
2016 Federal tax guide
-
2016 South African budget speech summary : tax proposals
-
2016 brings tax changes for foreign pension funds in Mexico
-
2016 look-ahead : BEPS implementation to dominate international tax landscape in 2016
-
2017 het jaar van de dromers, 2018 van de realisten in de EU?
-
2017, the Year of the Dreamers; 2018, the Year of the Realists?
-
2018 : the busiest tax year yet
-
20th century taxes and their future
-
21 Schaubilder zum internationalen Steuerrecht. Internationales Steuerrecht - Unilaterales Recht - Aussensteuergesetz - Auslandsinvestitionsgesetz - Doppelbesteuerungsabkommen
-
21st November 1988 Package. Policies in the field of industry, trade and sea communication
-
22ème Colloque du CREDAF : le secteur informel
-
24th December 1987 Package (Pakdes). 3 Volumes, January 1988
-
25 Jaar belasting toegevoegde waarde
-
25 Jahre Wirtschaftsprüfung : Vorträge über aktuelle Wirtschaftsfragen
-
25 Jahre deutsches Aktiengesetz von 1965
-
25 Jarig bestaan van de NOB - Nederlandse Orde van Belastingadviseurs
-
25 jaar belastingverdrag met België
-
25 études de cas de fiscalité : avec les corrigés
-
25% Dividendbelasting inhouden en 28% dividendbelasting teruggeven?
-
27th Annual meeting of the USA branch of the International Fiscal Association, Washington, 25-26 February 1999
-
27th October 1988 Package. of Warta CAFI, November 1988. 3 Volumes
-
29th annual meeting of the USA branch International Fiscal Association : February 22-23, 2001,Orlando, Florida
-
2e Directive TVA de simplification
-
2nd Asian Pacific Tax Conference December 4-6, 1984 : taxation and the two-way flow of investment between Asian-Pacific countries and the developed world
-
2nd CTPA roundtable, Paris 26-27 January 2005
-
2nd Cross Atlantic and European taxation symposium 1998 : notes
-
3% Corporate income tax surcharge on distributed income : the beginning of the end?
-
3% tax on real property
-
3% tax on real property - latest developments
-
3% tax on real property owned directly or indirectly by foreign companies : new developments
-
3. DMBEG : Gesetz über weitere Ergänzungen und Änderungen des D-Markbilanzgesetzes sowie über Ergänzungen des Altbankenbilanz-Gesetzes vom 21. Juni 1955
-
3. Veröffentlichung betr. steuerliche Erfassung der im Kalendarjahr 1991 zugeflossenen Erträge aus ausländischen Investmentanteilen und der vermögensteuerlich massgebenden Rücknahmepreise bzw. Kurse der Anteile zum 31.12.1991
-
30 Asamblea general : Impacto del proceso de modernización en la administración tributaria : Santo Domingo, 18 al 22 de Marzo de 1996
-
30 internationale Steuerfälle aus der Praxis : mit Lösungen
-
30 years of direct tax litigation before the Court of justice of the European Union : an empirical survey
-
30% de rabais - pourquoi ?
-
300 Praxisfälle der Mehrwertsteuer aus der Sicht betreiblichter Abrechnung
-
30th annual conference of the USA branch of the International Fiscal Association, March 7-8, 2002, Washington
-
34th annual conference of the USA branch of the International Fiscal Association, February 23 and 24, 2006, San Antinio, Texas
-
35% ruling revised
-
35%-Regeling voor naar Nederland uitgezonden werknemer
-
378 to victory : conducting a successful Canadian tax appeal
-
3rd Annual Mexico taxation update
-
3rd Asian-Pacific Tax Conference at the Ming Court Hotel, Kuala Lumpur, West Malaysia, October 7 and 8, 1985
-
3rd Cross Atlantic and European taxation symposium 1999 : notes
-
4-4-2-tax
-
40 jaar Belgische btw : verleden, heden en toekomst
-
401(k) Plans. Tax aspects of cash or deferred arrangements
-
482 allocation barred in "Aramco advantage" cases
-
49 vragen en antwoorden over het aanmerkelijk belang
-
4th Annual U.K. tax congress. Taxpack with programme of events. Fact-filled tax planning articles encompassing a wide sphere of tax topics. Written by the team of leading tax speakers at the congress held at Wembley Conference Centre on 6 and 7 December 1984
-
50 Musterfälle zum Internationalen Steuerrecht : Auslandsinvestition, Auslandsentsendung, Inbound-Aktivitäten
-
50 jaar internationaal belastingrecht in Nederland
-
53rd report of the commissioners of Her Majesty's customs and excise for the year ended 31st of March 1962
-
55th congress of the International Fiscal Association, September 30 - October 5, 2001, San Francisco, California
-
56th Congress of the International Fiscal Association : Oslo, August 25-30, 2002
-
5th Cross Atlantic and European taxation symposium 2001 : notes
-
6 - Jahres - Fundstellenregister : zur Umsatzsteuer 1957-1962
-
6. Richtlinie zur Harmonisierung der Umsatzsteuern in den Europäischen Gemeinschaften
-
60 Jaar MBB. Themanummer: "Fiscale beschouwingen over rente"
-
60th report of the Commissioners of Her Majesty's customs and excise for the year ended 31st of March 1969
-
6662(e) regs. barely loosen Gordian knot of compliance
-
6th Asian-Pacific tax conference : Singapore, 27 and 28 November 1989 : convened by APTIRC - Asian Pacific Tax and Investment Research Centre and the IBFD - International Bureau of Fiscal Documentation
-
6th Cross Atlantic and European taxation symposium 2002 : notes
-
6th European congress of tax consultants, October 13 and 14, 1988, Madrid; 6e Europees belastingconsulenten congres; Confederation fiscale europeenne (C.F.E.)
-
6th International tax planning conference = 6e conférence: planification fiscale internationale = 6. Konferenz über internationale Steuerplanung : Vol. 1
-
6th international tax planning conference = 6e conférence: planification fiscale internationale = 6. Konferenz über internationale Steuerplanung : Vol. 2
-
6to Seminario internacional tributario
-
7 mai 1999 : loi contenant le code des Sociétés
-
7 mei 1999 : wet houdende het wetboek van vennootschappen
-
70%-ige Steuerbelastung der deutschen Unternehmen - ja oder nein?
-
75 Jahre Reichsfinanzhof - Bundesfinanzhof : Festschrift
-
80 aniversario de la promulgación de la Ley de Justicia Fiscal : obra conmemorativa "Perspectivas actuales de la justicia fiscal y administrativa en Iberoamérica"
-
82 uitspraken over Successiewet en Rechtsverkeer
-
9. IStR-Jahrestagung 2009
-
9th Asian-Pacific Tax Conference : Singapore 23 and 24 November 1992 : organized by Asian-Pacific Tax and Investment Research Centre (APTIRC)
-
9th SGATAR meeting : delegates from 8 countries discuss common tax problems
-
A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
-
A "minority" government budget - mixing election year sweeteners with restraint?
-
A "must have" handbook for company employees
-
A "national debate" on VAT: the Gibbons proposal
-
A 'PE' problem
-
A 'duty' to consider : the new IRS contract manufacturing rules
-
A 'twenty20' system
-
A 21st century global carbon tax
-
A 21st century solution
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A Alemanha denuncia seu tratado de dupla tributação com o Brasil - razões e conseqüências da denúncia do tratado sob um ponto de vista alemão
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A BEPS diagnostic - considerations for multinationals as the project continues
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A BEPS multilateral instrument - practical solution or elusive pipe dream?
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A BIT too much : or how best to resolve tax treaty disputes?
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A Belgian co-ordination centre: the logical choice
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A Brazilian view on base erosion and profit shifting : an alternative path
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A Canadian perspective on FATCA
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A Canadian perspective on customs and transfer pricing
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A Canadian perspective on exempt organizations in the Canada-US income tax treaty
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A DGCI no rumo da mudança
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A Danish perspective on the concept of beneficial ownership
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A Danish view on information exchange and cross-border cooperation
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A Dutch view on allocated funds in trusts and foundations
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A European Taxpayers' Code
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A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 1
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A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
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A European perspective on tax recovery in cross-border situations
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A European view on transfer pricing after Glaxo
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A French affair
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A French framework for Islamic financial products
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A French look at Brexit : should they stay or should they go?
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A French perspective on tax havens and bank secrecy: is the future a transparent one?
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A French reaction to the communication from the Commission "Towards an internal market without tax obstacles"
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A GAAR for the United Kingdom? The Australian experience
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A German perspective on Europe's e-commerce VAT directive
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A German perspective on international transfer pricing case law
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A German perspective on subject-to-tax clauses
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A German perspective on transfer pricing documentation requirements
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A German perspective on treaty overrides
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A Guide to New Zealand income tax practice 1968-69
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A Guide to New Zealand income tax practice 1969-70
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A Guide to New Zealand income tax practice 1970-71
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A Guide to New Zealand income tax practice 1972-73
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A Guide to New Zealand income tax practice 1973-74
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A Guide to New Zealand income tax practice 1974-75
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A Guide to New Zealand income tax practice 1977-78
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A Holding ApS v Federal Tax Administration : 2A.239/2005 /bie
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A Latvian perspective on the principle of options realistically available
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A Marshall plan for Greece
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A Mauritian survey
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A Mexican perspective on the OECD VAT guidelines
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A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing
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A New Zealand matter of trust : new draft guidelines on the taxation of trusts
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A Polgári Törvénykönyv
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A Polish hybrid : the limited joint-stock partnership or LJSP
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A Portuguese perspective on transfer pricing
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A SA v Portuguese Treasury : Case no 0621/09
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A South East Asian tax organisation
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A Stirling event
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A Swiss tax treaty update
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A Thailand perspective on BEPS
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A Transmissão de propriedade por meio de hasta pública
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A Trieste il varo del centro off-shore
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A U.S. perspective on TPP : prosperity through market access, plus many new areas to debate
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A U.S. tax primer on dual status individuals
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A US LLC : now we see it, now we don't?
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A US tax perspective on structuring operations in Mexico
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A VAT for Nepal
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A VAT primer for lawyers, economists, and accountants
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A VAT profile : value added tax as a candidate for the federal revenue system
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A VAT suspension regime
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A VAT voucher system for origin-based taxation
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A VAT/GST Model Convention
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A VAT/GST Model Convention
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A VAT? : not just yet
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A VATcoin solution to MTIC fraud : past efforts, present technology, and the EU's 2017 proposal
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A Valorização integral do homem em plano regional
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A and another v Cantonal Taxation Administration and another Cantonal Taxation Administration and another v A and another : A/4175/2013-ICCIFD / ATA/54/2016
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A and another v Norway : (App nos 24130/11 and 29758/11)
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A and another v Portuguese Treasury : Case no 068/09
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A anologia no direito tributário brasileiro
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A balanced approach to Halifax : Pendragon v HMRC
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A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
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A balancing act? (part 1) : the FII Group Litigation Order - background
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A bargain too good to miss
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A battle for the revenue between giants : the Apple case
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A behavioral model of income tax evasion
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A behavioral simulation and documented behavior approach to income tax evasion
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A benefits-received approach to creating an international tax
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A better VAT deal for charities
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A better mouse trap : IRS finalizes regulations treating disregarded entities as persons for purposes of conduit financing regulations
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A better sense of proportion
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A better way to include general insurance in VAT systems
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A bigger group
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A bill for an act to amend certain Financial Laws
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A bird in the hand
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A bird's eye view of Indonesian income taxation history
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A bird's-eye view of the Indian tax system
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A bite from the Apple? Commission orders recovery of up to 13 billion euros
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A bitributação econômica do lucro empresarial
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A blueprint of the international tax and pricing issues facing MNCs investing in China and other emerging markets in the Asia Pacific
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A bonnie wee tax
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A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
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A brave new world : foreign investment in Australian real property
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A break in the clouds : a proposed framework for analyzing cloud computing transactions
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A break with tradition
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A break with tradition
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A breakthrough in the relationship between Italy's tax authorities and banks
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A bridge over muddled waters
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A brief analysis of the U.A.E.-U.K. tax treaty
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A brief comparative history of the origins of the income tax in Great Britain, Germany and the United States
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A brief examination of recent Chinese tax rules on nonresident enterprises
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A brief examination of the E.U. VAT system
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A brief guide for investors
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A brief guide to taxes administered by the Inland Revenue Department of Hong Kong 1997-98
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A brief history of VAT recovery on share acquisitions
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A brief introduction to Tianjin Port bonded zone
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A brief introduction to taxation of foreign-invested enterprises and their employees in the People's Republic of China
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A brief outline of the imposition in Guyana of income tax, corporation tax, capital gains tax, withholding tax and property tax with special reference to foreign corporations operating in Guyana, through a branch establishment or an agency
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A brief overview of the legal system and the legislative process in Cambodia
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A brief overview of the new tax regime
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A brief overview of the tax regime
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A brief review of the Indian tax system
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A burden-neutral shift from foreign tax creditability to deductibility?
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A business and investment guide for Namibia
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A business view on harmful tax competition: general comments
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A business view on tax competition
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A businessman's introduction to China
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A buyer's guide to transfer pricing software
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A call for environmental tax reform in Venezuela
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A call for major tax reform in Moldova
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A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
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A call to rewrite the fundamentals of international taxation : the OECD BEPS Action Plan
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A capital gains tax for New Zealand
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A capital idea
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A capital idea
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A carbon tax to address the climate change problem
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A case for neutrality in the design and implementation of the merger and acquisition statutes : the post-acquisition net operating loss (NOL) carryback limitations
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A case of congestion
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A case of great interest
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A case of use or abuse of the EEC Treaty for tax purposes
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A challenge to Hong Kong? A review of some available tax incentives
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A challenge to Singapore's sovereignty?
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A challenging reform is needed
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A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
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A changing of the guard at the European Commission
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A changing world
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A charitable government?
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A checklist of traps
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A citizen's guide to taxation
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A citizen's guide to the budget
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A clearer landscape
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A clearer picture: Canadian transfer pricing rules keep step with international developments
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A closer look at Belgium's notional interest deduction
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A closer look at Brazil's new social welfare tax regime for imports
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A closer look at Germany's CFC regime
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A closer look at the Cayman Islands-U.S. TIEA
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A closer look at the U.S. transfer pricing audit roadmap
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A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
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A closer look at transfer pricing in Argentina
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A closer view of outsourcing and offshoring
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A collaborative relationship in the resolution of international tax disputes and alternative measures for dispute resolution in a post-BEPS era
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A collection of tax laws and regulations of the People's Republic of China
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A collection of taxation articles
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A collection-led property tax reform strategy: The case of Indonesia
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A comment on "AMID: the wrong bridge or a bridge too far?"
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A comment on "progressive taxation of non-residents and intra-EC allocation of personal tax allowances"
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A comment on French treaty policy in the context of international economic integration
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A comment on harmonization of the taxation of savings
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A comment on proposals to abolish the tax free threshold
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A commentary and critique on the new tax incentives for Research and Development in Singapore
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A commentary on Hong Kong's tax treaties
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A commentary on how the proposed regulations affect the general principles of Section 482 as described in the existing regulations and in case law
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A commentary on the 1988 Budget and its underlying strategy
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A commentary on the Article on Expedited Shipments in the WTO Trade Facilitation Agreement
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A commentary on the High Court's decision in AQQ v. CIT
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A commentary on the United Kingdom Budget 1986
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A commentary on the United Kingdom Budget 1987
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A commentary on the United Kingdom Budget 1988
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A commentary to the United States - Netherlands tax convention
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A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
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A common consolidated corporate tax base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
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A common consolidated corporate tax base in the European Union - a beauty or a beast in the quest for tax simplicity?
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A common consolidated corporate tax base: possible elements of the sharing mechanism
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A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
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A common sense approach to transfer pricing : why not do it yourself?
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A common system of VAT : a programme for the Single Market
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A common-sense solution for taxing U.S. citizens and immigrants abroad
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A company without a country: the dual consolidated loss regime
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A company without a country: the dual consolidated loss regime
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A comparative analysis of Australian and Hong Kong retirement systems
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A comparative analysis of CFC regimes in Latin America
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A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
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A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
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A comparative analysis of debt-equity-swap programs in five major debtor countries
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A comparative analysis of tax administration in Asia and the Pacific : 2016 edition
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A comparative analysis of tax reforms in Singapore and Hong Kong
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A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
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A comparative analysis of the Channel Islands and Isle of Man TIEAs
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A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
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A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
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A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
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A comparative analysis of the legislative framework for the transfer pricing of intangible assets in Australia and the United States
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A comparative guide to the new U.K. APA rules and procedures
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A comparative look at regulation of corporate tax avoidance
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A comparative model of corporate income tax shifting utilizing cross sectional data
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A comparative perspective of the US controlled foreign corporation rules
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A comparative study of Nepalese and Japanese income and property taxes
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A comparative study of New Zealanders' opinion on the ethics of tax evasion : students v accountants
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A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
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A comparative study of inheritance and gift taxes in Western Europe
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A comparative study of personal income tax models
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A comparative study of tax and investment parameters for Kazakhstan, Russia, Ukraine and Uzbekistan
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A comparative study of the "royalties" provisions in the tax treaties concluded by China
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A comparative study of the fundamental elements of Chinese and English company law
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A comparative study of the general anti-avoidance rules of mainland China and Hong-Kong : legislation, interpretation and application
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Austria
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Belgium
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Cyprus
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Czech Republic
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Denmark
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Estonia
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Finland
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : France
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Germany
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Greece
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Hungary
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Ireland
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Italy
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Latvia
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Lithuania
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Luxembourg
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Malta
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Netherlands
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Norway
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Poland
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Portugal
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Russia
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovak Republic
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Slovenia
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Spain
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Sweden
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : Switzerland
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United Kingdom
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : United States
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A comparative study of the thin capitalization rules in the member states of the European Union and certain other states : introduction
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A comparative survey of cost contribution agreements - China and international best practices
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A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
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A comparison between property and casualty insurance taxation in Canada and other G-7 countries
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A comparison between the U.S. and OECD approaches to hybrid entities
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A comparison between the new Italian CFC rules and the UK rules
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A comparison of E.U. financing régimes
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A comparison of European holding companies
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A comparison of European holding jurisdictions
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A comparison of Italian and U.S. CFC legislation
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A comparison of U.S. and Peruvian constructive dividends
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A comparison of United Kingdom and New Zealand withholding tax : growing New Zealand's bond market
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A comparison of compliance cost estimates for the tax systems in the United States and New Zealand
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A comparison of development of selected countries in Asia and the Pacific
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A comparison of four manufacturers sales taxes and two retail sales taxes : Ghana, Kenya, Tanzania, Zambia, Barbados, Iceland
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A comparison of inventory costs for tax purposes in the United States and West Germany
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A comparison of selected features of real estate investment trust regimes in the United States, the United Kingdom and Germany [part 4]
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A comparison of some aspects of the French and Australian income tax systems
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A comparison of tax benefits for new and high-tech companies in the U.S. and China
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A comparison of tax collection in Moldova and the U.S
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A comparison of tax filing procedures in the United States and China
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A comparison of tax planning in China and the U.S
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A comparison of the International Monetary Fund and the People's Republic of China VAT policies
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A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
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A comparison of the United States and OECD model income tax conventions
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A comparison of the education and training of taxation professionals and officials in the United Kingdom and Australia
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A comparison of the goods and services tax general time of supply rules in New Zealand and Australia
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A comparison of the individual and corporate income tax systems in some Asian countries
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A comparison of the individual and corporate income tax systems in some countries in the Asia-Pacific region
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A comparison of the legal regimes for foreign investment in Russia, Kazakhstan and Kyrgyzstan
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A comparison of the profit-based pricing methodologies under the transfer pricing rules of Australia and the United States: are they a voluntary compliance option for the taxpayer?
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A comparison of the sale tax systems in some Asian countries
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A comparison of the sales tax systems in some Asian countries
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A comparison with other tax systems
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A competitive arrangement between competitors : the new treaty with Switzerland
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