1988
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The event 1988 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
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1988
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The event 1988 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
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- 1988
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- 1988
100+ Items that share the ProviderEvent 1988
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Context of 1988Publication of
- "Administrative offences" in aid of tax enforcement
- "Fraus legis" and multinational enterprises
- "Testo Unico" - the new Italian tax law
- "Treaty overriding" durch nationales Recht. Ein Beitrag zur Auslegung von Doppelbesteuerungsabkommen
- 1987 Tax provisions affecting corporate acquisitions and dispositions
- 1987/88 Old mutual income tax guide
- 1987: Une année d'action économique et financière
- 1988 Annual tax summary
- 1988 Australian master tax guide
- 1988 Budget proposals
- 1988 Budget proposals
- A commentary on the United Kingdom Budget 1988
- A comparison of inventory costs for tax purposes in the United States and West Germany
- A complete guide to the Technical and Miscellaneous Revenue Act of 1988. Explanation and text of the Act
- A concise guide to the Canada - United States free trade agreement
- A cross-border view. Cross-border death taxes - H.E. 4333: an update
- A glimpse at the direct foreign investment and the relevant taxes in the People's Republic of China
- A guide to the Passive Loss Rules
- A new and more coherent approach to tax avoidance
- A new era dawns
- A new international tax order?
- A note on the fragility of international tax comparisons
- A reaction to MARGO. Coporate and business taxation
- A review and analysis of the redrafted general anti-avoidance rule
- A review of the UK tax implications for foreign executives working in the UK
- A study in gold : les parachutistes
- A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods
- Abkommen zwischen der Republik Österreich und Australien zur Vermeidung der Doppelbesteuerung und der Verhinderung der Steuerumgehung auf dem Gebiet der Steuern vom Einkommen
- Abkommen zwischen der Schweizerischen Eidgenossenschaft und der Republik Cote d'Ivoirs zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen
- Abkommen zwischen der Schweizerischen Eidgenossenschaft und der Republik Indonesien zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen
- Abkommen zwischen der Schweizerischen Eidgenossenschaft und der Republik Island zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermogen
- Abolishing fiscal frontiers in the EEC
- Abuse of double taxation conventions
- Abuse of law : international aspects of recent case law
- Accord entre la Belgique et les Etats-Unis d'Amerique concernant l'exonération réciproque des impôts sur les revenus découlant des activités internationales de la navigation maritime et aérienne, conclu par echange de notes datées à Washington les 14 octobre 1987 et 21 mars 1988
- Accounting for currency devaluation: a developing country's experience
- Act IX of 1988 on corporate profit tax
- Administration, policy and cooperative approaches among tax administrations to discourage tax avoidance and evasion : 22nd. CIAT general assembly : May 9-13, 1988 - Brasilia - Brazil : topic 2 : tax treaties
- Administration, policy and cooperative approaches among tax administrations to discourage tax avoidance and evasion : 22nd. CIAT general assembly : May 9-13, 1988 - Brasilia - Brazil : topic 3 : tax evasion and avoidance at the international level
- Administration, policy and cooperative approaches among tax administrations to discourage tax avoidance and evasion : 22nd. CIAT general assembly : May 9-13, 1988 - Brasilia - Brazil : topic 4 : cooperative approaches among tax administrations to prevent and counteract international tax evasion and avoidance
- Adoption of value-added tax in the Philippines : will it improve the tax system?
- Advanced income tax rulings : a novel approach
- Agreement between the Government of the Kingdom of the Netherlands and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Agreement between the Government of the Republic of India and the Government of the People's Democratic Republic of Yemen for the avoidance of double taxation of income derived from International Air Transport : notification G.S.R. No. 857(E) dated August 12, 1988
- Agreement between the Kingdom of Sweden and the Republic of Turkey for the avoidance of double taxation with respect to taxes on income
- Agreement between the People's Republic of Poland and the United Kingdom and North Ireland, to promote, stimulate and protect mutual investments, done at London, December 8, 1987, in force on April 14, 1988
- Agreement between the Republic of India and the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Agreement for avoidance of double taxation and concept of the permanent establishment
- Aktuelle Fragen aus der Praxis der Aussenprüfung
- Alcune considerazioni in materia di tassazione dei redditi di lavoro dipendente percepiti da soggetti residenti che prestano attivita all'estero
- Algemeen fiscaal verdragsbeleid
- Alleviation of social security taxes in France
- Allocating interest expense for the foreign tax credit
- Alternative Minimum Tax Book Income Rule - Application to Canadian Corporations
- Amended proposal for an 11th Council Directive based on Article 54(3)(g) of the Treaty concerning disclosure requirements in respect of branches opened in a Member State by certain types of companies governed by the law of another State
- An analysis of Canadian sales tax reform
- An analysis of temporary FIRPTA regs. under para 897(d) and (e)
- An analysis of the proposed section 904 (d) regulations
- An empty clearinghouse : the EC Commission's proposal for a revised clearing mechanism
- An introduction to taxes in Singapore for the expatriate : individual income taxation
- An offshore transshipment company case : Indalex v. The Queen
- An outline of Japanese tax administration : 1988
- An outline of Japanese taxes 1988
- An overview of fiscal developments in the Philippines
- An overview of international financial and trading systems: problems, issues and reforms
- An overview of the principal provisions of the 1987 Tax Act
- An overview on the new global income tax
- Analyse et prévision des recettes fiscales liées à l'impôt des personnes physiques
- Analyse fiscalité et réglementaire de la loi de finances 1988
- Anderungen des UStG und der UStDV zum 1.1.1988
- Annexe au rapport fait au nom de la Commission des finances, de l'économie générale et du plan sur le projet de loi, adopté par le Senat après déclaration d'urgence, relatif aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances
- Announcement No. 110 of the Ministry of Finance of May 2, 1988 concerning the consolidated text re rates of tax on wages and fringe benefits exceeding the normative level; re determination of amount of wages and fringe benefits exempt from taxes. Resolution No. 111 of the Min. of Fin. of May 2, 1988 amending announcement No. 110
- Annuaire fiscal 1988-A
- Annuaire fiscal 1988-B
- Annual departement report for the financial year 1987-88
- Anti tax haven legislation. Three years U.K. experience
- Antigua - a tax haven
- Applying Canadian Residency Rules to Americans - Stephens v. M.N. R
- Argentine foreign debt to equity conversion programme
- Arrété Ministériel du 4 janvier 1988 portant publication des barèmes de la retenue d'impôt sur les salaries
- Arrêté Ministériel du 5 janvier 1988 portant publication des barèmes de la retenue d'impôt sur les pensions
- Arrêté du 2 novembre 1988 relatif à la fixation du taux de prélèvement pour frais d'assiette et de perception de la taxe instituée au profit de l'Association nationale pour le développement agricole pour être versée au Fonds national de développement agricole
- Arrêté fédéral concernant l'impôt fédéral direct du 9 octobre 1987
- Arrêté ministériel du 30 décembre 1988 portant exécution de l'arrêté royal du 30 décembre 1988 modifiant le régime d'accise de huiles minérales
- Arrêté royal du 15 décembre 1988 modifiant le régime d'accise des huiles minérales ainsi que le régime d'accise des benzols et des produits analogues
- Arrêté royal modifiant, en matière de précompte mobilier, l'arrêté royal du 4 mars 1965 d'exécution du Code des impôts sur les revenus
- Article XIII(8) of the Canada-U.S. Convention: New Section 115.1
- Aspects fiscaux de l'acquisition d'une entreprise française par les investisseurs étrangers
- Aspects fiscaux de la transmission d'entreprise
- Assessment of income from global contracts under the Nepal Income Tax Act
- Assicurazioni vita
- Atto unico europeo e modifiche all'iva
- Ausländische Betriebsstätten und Tochtergesellschaften im Steuerrecht
- Ausländische Betriebsstättengewinne von Kapitalgesellschaften. Steueranrechnung oder Pauschalierung ?
- Aussenhandelseffekte spezieller gütersteuern
- Australasian tax reports : volume 19 : pages 1-1026
- Australia's thin capitalization rules
- Australian measures to curb tax haven abuses : a United States perspective
- Avis présente au nom de la commission des loi constitutionnelles, de la législation et de l'administration général de la République sur le projet de loi de finances pour 1989 (No. 160). Tome IV: Intérieur, Administration Général et Collectivités locales
- Avis présente au nom de la commission des lois constitutionnelles, de législation, du suffrage universel, du règlement et d'administration générale sur le projet de loi de finances pour 1989, adopté par l'Assemblee Nationale. Tome I: Intérieur décentralisation et Tribunaux Administratifs
- Avis présenté au nom de la commission des lois constitutionnelles, de la législation et de l'administration générale de la République sur le projet de loi de finances pour 1989 (No. 160). Tome IV. Intérieur, Administration Générale et collectivités locales. Par M. Pascal Clément
- Avis présenté au nom de la commission des lois constitutionnelles, de la législation et de l'administration générale de la république sur le projet de loi de finances pour 1989. (No. 160) : Tome I: Départements et territoires d'Outre- Mer
- BTW: "quo vadis" ?
- BTW: "quo vadis"?
- Bank-owned FSC Flinks the "Quack" Test - PLR 8803052
- Bargain offer : international tax planning implications of Sec. 66 FA 1988
- Barème de l'impôt sur le revenu des personnes physiques. Applicable a partir de l'année d'imposition 1988
- Bedrijfsinkomsten. Belgische grensarbeiders die in Frankrijk werken. Belasting in België. Modaliteiten
- Begraensing af retten til underskudsfremforsel for selskaber
- Begreppet kapitalförlust. Några kritiska synpunkter
- Bekanntmachung der Neufassung der Neufassung der Einkommensteuer- Richtlinien. (EStR 1987). Vom 24. Februar 1988
- Belgian-U.S. tax treaty
- Bericht über die Legislaturplanung 1987-1991
- Berlinpräferenzen für Leasinggesellschaften
- Bermuda : tax and investment profile
- Beschlussempfehlung und Bericht des Finanzausschusses (7. Ausschuss) zu der Unterrichtung durch die Bundesregierung. Mitteilung der Kommission der Europäischen Gemeinschaften über die Schaffung eines europäischen Finanzraums, u.s.w
- Beskatning af andelshavere : neglerne for beskatning af andelshavere er saerdeles detaljerede og er praegede af adskillige konkrete afgorelser fra bl.a. ligningsrad og landsskatteret
- Beskattning av förman av fri skatt
- Beskattning av naturaförmaner
- Beskattningen av gåvor mellan makar
- Besluit van 21 december 1988 tot wijziging van het Uitvoeringsbesluit omzetbelasting 1968
- Besluit voorkoming dubbele belasting 1988: een commentaar
- Besteuerung des Auslandseinsatzes von Mitarbeitern deutscher Unternehmen
- Besteuerung zyprischer Schilffahrtsunternehmen und ihrer Anteilseigner
- Betaenkning fra Optionsudvalget
- Betriebsstättenprinzip und EG-Binnenmarkt - ein Gegensatz?
- Bewertung von Anteilen an ausländischen Kapitalgesellschaften für Zwecke der Einkommensbesteuerung
- Bildung von Rückstellungen für Produkthaftung
- Bollo: La Bozza del Testo Unico preparata delle finanze
- Bonds and debt-claims : taxation of income derived by private investors on zero bonds, deep discount bonds and other similar debt-claims not bearing interest in a normal manner
- Botschaft über ein Doppelbesteuerungsabkommen mit Norwegen vom 24. Februar 1988
- Branch Profit Tax Regulations - Effect on Canadian Corporations
- Brevi riflessioni suul concetto di residenza fiscale di societa ed enti nel diritto interno e convenzionale
- Bringing it onshore : redomiciling foreign corporations through state domestication statutes
- British Tax Reform - Impact on American Companies and Expatriates
- Brussels European Council
- Budget 1988
- Budget 1988 : Canada tax service Stikeman : special release
- Budget 1988 : presented to Dáil Éireann by mr. Ray MacSharry, T.D., minister for Finance :27 January 1988
- Budget 1988 proposals
- Budget 1988. Présentation juridique; présentation économique; présentation fonctionelle
- Budget 1988/89 : may the rain Gods come to our rescue
- Budget Proposals includes U.S. Shareholder Credit for Branch Tax imposed on Foreign Corporations
- Budget speech by Mohammad Abdul Munim, Finance Minister, Dhaka, 16 June 1988. Fiscal measures
- Bundesgesetz vom xxxx, mit dem das Bewertungsgesetz 1955, das Vermögensteuergesetz 1954 und das Erbaschaftssteueräquivalentgesetz geändert werden
- Bundesgesetz vom xxxx, mit dem das Gewerbesteuergestz 1953 geändert wird (Gewerbesteuergesetz-Novelle 1988)
- Bundesgesetz vom xxxx, mit dem das Umsatzsteuergesetz 1972 und das Alkoholabgabegesetz 1973 geändert werden
- Bundesratsbeschluss über die Erhebung einer direkten Bundessteuer, Änderung vom 20. April 1988
- Butterworths orange tax handbook : 1988-89
- Butterworths yellow tax handbook : 1988-89
- Bénéfice industriel ou commercial. Détermination du résultat de l'exercice 1987
- CARP: some related issues in taxation
- CIR - Investissements économiques d'énergie. Déduction. Question No. 20 de M. Jos Bosmans du juin 1988 (DO 008860156)
- Canada - U.S. tax practice. A Crossborder view. Cross-border software licensing arrangements
- Canadian Budget - Cross-Border Implications
- Canadian Estates and the New U.S. "Anti-Freeze" Provisions
- Canadian Tax Reform - Finalized
- Canadian Tax Reform Update: House Finance Committee Recommendations
- Canadian master tax guide : a guide to Canadian income tax : 1988
- Capital gains
- Capital gains escape tax under treaty with United Kingdom
- Capital gains exemption and the CNIL Rules
- Captive insurance subsidiary revisited
- Captive reinsurance companies in the Grand Duchy of Luxembourg
- Carry forward of losses : new restrictions
- Carry forward of losses after a merger
- Case law sheds light on transfer pricing issue
- Casenote on the European Court judgment of 21 June 1988 in case 416/85 European Commission v. United Kingdom (VAT zero-rating)
- Central Board of Revenue. Circular No. 10 of 1988 (Income Tax). Subject: simplified procedure for assessment for the assessment year 1988-89
- Central Board of Revenue. Circular No. 20 of 1988 (Income Tax). Subject: Finance Ordinance, 1988 and Income Tax (Amendment) Ordinance, 1988. Explanation of important provisions relating to income tax
- Central transfers and local finances
- Changes to the Income Tax Act
- Chinese voorschriften uitvoering overeenkomst Nederland-China tot vermijden van dubbele belasting
- Circ.nr.Ci.RH.242/379.494. Commentaar op de bepalingen van art. 45, W.27.12.1984, houdende fiscale bepalingen. Tijdelijke vrijstelling van het voordeel, door een werknemer verkregen uit de lichting van een aandelenoptie
- Circ.nr.Ci.RH.26/387.538. Fiscale stimuli. Aanmoediging van de aanschaffing van aandelen van de vennootschap waarin de belastingplichtige loontrekker is (permanent aandelenaftrek)
- Circulaire de l'Administration fédérale des contributions du 14 juillet 1988 sur les nouveautés concernant l'impôt fédéral direct
- Circular No. 4 dated 17 August 1988. Subject: Deduction of tax under Rules 16, 17, 17B, 17C, 17D, 17E and 17F read with rules 11A, 13, 14 and 18 of Income Tax Rules 1984. Instructions regarding
- Claims Court Requires Section 902 Accumulated Profits to be Calculated under U.S. Standards
- Co-ordination centers further clarified
- Commentary on Budget. 1988-89 (Direct tax - personal)
- Commentary on the 1988 budget
- Comments on proposed regulations allocating interest and expenses for foreign tax credit
- Commissioner of taxation : annual report 1987-88
- Commissioner's access under section 263 : legal professional privilege; Citibank and Allen Allen and Hemsley cases at first instance
- Committee letter to Minister of Finance on implementation dates
- Communiqué concernant l'impôt sur les sociétées
- Company tax harmonisation in the EEC. A progress report
- Comparative income distribution and the impact of taxation
- Complete and separate taxation of spouses in Sweden
- Completing the internal market
- Comprehensive tax developments : the 1988 Budget Law and other tax legislation
- Computation of a foreign corporation's earnings and profits before and after the Tax Reform Act 1986: something old and something new
- Computing depletion, gain, and loss on partnership oil and gas properties
- Concept besluit voorkoming dubbele belasting 1988. Artikelen 11 t/m 16 (betreffende successie- en schenkingsrecht)
- Conclusions approved during the third meeting on taxation : protection of taxpayer rights at the international level
- Considerazioni sui redditi di capitale nel testo unico
- Consolidation of net income and losses
- Contas da gerência e do exercício de 1987
- Contract Manufacturing may trigger application of the Branch Rule under para 954(d)(2)
- Convention Franco-Monégasque. Justification du domicile à Monaco
- Convention avec le Congo en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale
- Convention avec les Etats-Unis d'Amérique en matière d'impôts sur le revenu et la fortune. Adoption d'un projet de loi
- Convention between the Government of the Republic of India and the Government of the Kingdom of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
- Convention between the Government of the Republic of India and the Government of the Socialist Republic of Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Notification No. G.S.R. 80(E), dated 8 February 1988)
- Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on estates of deceased persons and inheritances and on gifts
- Convention between the Government of the United States of America and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed July 11, 1988
- Convention between the Republic of India and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed 31 December 1986
- Convention fiscale avec la collectivité territoriale de Saint Pierre-et-Miquelon (DOM-TOM)
- Conventions internationales. Impôts sur les revenus. 1) Canada. Avenant du 16 janvier 1987 à la Convention fiscale du 5 mai 1975. 2) Québec. Entente fiscale du 1er septembre 1987. Décret No. 88-967 du 11 octobre 1988 (Canada) et No. 88-1008 du 25 octobre 1988 (Québec)
- Conversion de deuda externa y aumento de capital
- Cooperative approaches among tax administrations to prevent and counteract international tax evasion and avoidance
- Cooperatives and their tax treatment in the Philippines
- Coordination centres clarified
- Coping with the built-in gain rules after ownership changes
- Corporate Partnership - Fiduciary filled-in tax return forms
- Corporate tax and minimization strategies
- Corporation tax in the Netherlands : the institution of the advance ruling
- Cost contribution arrangements and superroyalties
- Council Directive of 22 March 1988 amending, as regards the investment policies of certain UCITS, Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investments in transferable securities (UCITS)
- Council of Europe/OECD Convention on mutual administrative assistance in tax matters
- Coördinatiecentra
- Curbing the Danish tax authorities' power to set aside intercompany prices
- Current developments in international taxation of financial services and products
- Cutting taxes : the Netherlands follows the trend by introducing radical new proposals
- DO 008860031. Vraag No. 8 van de heer Van Rompuy van 27 mei 1988 (N): personenbelasting - meerwaarde van aandelen
- Daily Mail case : tax planning and the European right of establishment : a setback
- Darkness over the Antilles and Aruba
- Das Aussensteuersystem der VR China
- Das Besteuerungsrecht für GmbH-Beteiligungen nach dem DBA Deutschland-Schweiz
- Das Gesellschaftsrecht auf den Niederländischen Antillen
- Das Immobilien-Leasing aus steuerlicher Sicht
- Das Schweizerische Bankgeheimnis vor neuen Normen gegen die "Geldwäscherei"
- Das Steuerrecht Kanadas
- Das Steuersystem Malaysias
- Das deutsch-schweizerische Erbschaftsteuer- Doppelbesteuerungsabkommen in der praktischen Anwendung
- Das türkische Investititonsrecht
- Das österreichisch-indonesische Doppelbesteuerungsabkommen
- Dcreto Ley No. 3.063, sobre renta as municipales. (Publicado en el Diario Oficial de 29 de diciembre de 1979, y actualizado hasta el 31 de mayo de 1988)
- De Aruba Naamloze Vennootschap
- De Europese belastinghervormingen
- De Nederlandse vestiging in Spanje
- De aangifte van roerende inkomsten
- De administratieve en sociaal-arbeidsrechtelijke aspecten verbonden aan de vestiging als bedrijf in Spanje
- De bijzondere lening en K.B. 15. Vijf jaar later
- De deelnemingsvrijstelling in de steigers: face-lift voor een (bijna) honderdjarige?
- De deelnemingsvrijstelling, de inspecteur en de noodzaak tot wijziging
- De fiscale toekomst van de Nederlandse Antillen
- De gratis toekenning van aandelen
- De hervorming van de lokale belastingen
- De invloed van buitenlandse belastingstelsels
- De invloed van een warrant op de winst van de vennootschap
- De overname van immateriële activa en de afschrijving door de overnemer
- De regels ter voorkoming van internationaal dubbele successiebelasting herzien: nu in vrede (be)rusten ?
- De reparatie van de deelnemingsvrijstelling is een sterke stimulans voor de vaste inrichting
- De toepassing van het communautair recht op het gebied van de directe belastingen
- De verrekening ter voorkoming van dubbele vermogensbelasting: bruto of netto?
- De voltooiing van de interne markt : voorstellen van de EG- Commissie inzake directe belastingen
- De vrijstelling van meerwaarden, verwezenlijkt tijdens en na de herstructurering van vennootschappen
- De wijziging van de deelnemingsvrijstelling: een tussenbalans
- Debt-Equity Swaps; Analysis of Rev. Rul 87-124
- Decimosegundas jornadas colombianas de derecho tributario : Bogota, Febrero 23 a 26 de 1988 : organizadas por el Instituto Colombiano de derecho tributario
- Decree No. 4609, dated February 17, 1988. Obligations for persons assessed with the built-up property tax to pay the progressive tax upon submission of the declaration
- Decret No. 88-1109 du 11 juin 1988 fixnt le calendrier d'application de la taxe sur la valeur ajoutee et du droit de consommation
- Decreto 11 aprile 1988 : approvazione della convenzione stipulata fra lo Stato e la Società degli autori ed l'accertamento, i per connessi, la liquidazione e la riscossione dell'imposta sugli spettacoli e dei tributi
- Decreto Legge 27 settembre 1988, No. 417. Disposizione in materia di aliquote dell' imposta sul valore aggiunto, dell'imposta di fabbricazione su taluni prodotti petroliferi e dell'imposta di consumo sul gas metano usato come combustibile, noché proroga del termine previsto dall'articolo il del decreto-legge 19 settembre 1987, n. 384, convertito, con modificazioni, della legge 19 novembre 1987, n. 470, in materia di agevolazioni tributarie
- Decreto Ley No. 3.475 de Impuesto de Timbres y Estampillas
- Decreto Ley No. 600, de 1974, sobre estatuto de la inversion extranjera. Nuevo texto. Contenido en el Decreto Ley No. 1.748, de 1977, manteniendo el mismo numero de Decreto Ley. (Actualizada al 30 de septiembre de 1988)
- Decreto Ley No. 824 de Impuesto a la Renta
- Decreto Ley No. 825, sobre impuesto a las ventas
- Decreto Ley No. 830 sobre Codigo Tributario
- Decreto Ministeriale 24 dicembre 1987. n. 589. Regime delle importazioni delle merci
- Decreto del Presidente della Repubblica 31 marzo 1988, No. 148. Approvazione del testo unico delle norme di legge in materia valutaria
- Decreto del Presidente della Repubblica 4 febbraio 1988, n. 42. Disposizioni corrective e di coordinamento sistematico - formale, di attuazione e transitorie relative al testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917
- Decreto-Legge 20 novembre 1988, No. 512. Disposizioni in materia di aliquote dell'imposta sul valore aggiunte, dell'imposta di fabbricazione su taluni prodotti petroliferi e dell'imposta di consumo sul gas metano usato come combustibile, nonche proroga del termine previsto dall'articolo 11 del Decreto-Legge 19 settembre 1987, No. 384, convertito, con modificazioni, dalla legge 19 november 1987, No. 470, in materia di agevolazioni tributarie
- Deductibility of dividends : amended provisions on the deductibility of dividends on new share capital
- Den skatteog regnskapsmessige behandling - av oppdrag, arbeid og reparasjoner under utforelse for entrepenorer, verksteder, handverkere, o.l. for inntektsåret 1987
- Der Referentenentwurf des Körperschaftsteuer- Vereinfachungsgesetzes
- Der Verlustabzug nach dem Steuerreformgesetz 1990
- Der Zerobond als Anlageform und seine steuerliche Behandlung
- Der neue Einkommensteuertarif 1988
- Deroghe al segreto bancario : normativa tributaria e speciale
- Deroghe al segreto bancario e trasmissibilità agli uffici finanziari di notizie acquisite presso banche
- Det nya nordiska dubbelbeskattningsavtalet
- Determination of profits of permanent establishments
- Developing countries and the new international aspects of U.S. taxation