branch
Resource Information
The concept branch represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
branch
Resource Information
The concept branch represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- branch
154 Items that share the Concept branch
Context
Context of branchSubject of
No resources found
No enriched resources found
- 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
- Acquiring, holding and financing Canadian corporations
- Allocation of supplies between establishments under EU VAT
- 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
- Anti-hybrids : the current state of play
- Apportioning interest expense to the US branch of a foreign corporation
- Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
- Australia's new tax rules for dividends attributable to an Australian branch
- Base erosion and profit shifting Action 4 : UK banks
- Begründung einer Montagebetriebsstatte durch Bau- oder Montageuberwachung?
- Branches : new vehicle for investors
- Branches of foreign companies - income and patrimony tax regimes
- Broadening European horizons
- CJEU examines Finland's taxation of foreign branches
- Carrying-on the direct insurance business in Germany through foreign insurance companies
- CbC reporting and measuring effective tax rates
- Corporate tax jurisdiction in the EU with respect to the branches and subsidiaries; dislocation distinguished from discrimination and disparity; a plea for territoriality
- Cross-border supplies to branches
- Danske Bank : will EU VAT grouping survive to reverse Skandia?
- De fiscale aspecten verbonden aan de inbreng van een bedrijfstak na de Wet van 13 april 1995. Afdeling VIIIquater van de Gecoördineerde Wetten op de Handelsvennootschappen: een status quaestionis
- Der Teilbetrieb im Aufbau im Umwandlungssteuerrecht
- Der Teilbetrieb im Umwandlungssteuerrecht nach dem Umwandlungssteuer-Erlass 2011
- Design choices for unilateral and multilateral foreign minimum taxes
- Determining the interest deduction of a branch, PE, or subsidiary
- Die Besteuerung internationaler Geschäftsbeziehungen
- Die neue Meldeverordnung ZABIL 1/2005 : Meldung von grenzüberschreitenden Dienstleistungen
- Differences in tax treatment of foreign investors : domestic subsidiaries and domestic branches
- Discrimination. Post-Commerzbank
- Distributions effectuées par des sociétés étrangères réalisant des bénéfices en France
- Dotatiekapitaal bij Nederlandse branches van Europese banken: onwettig of niet?
- Eleventh Council Directive of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another state. (89/ 666/EEC)
- Emerging US companies can still plan for Mexico opportunities
- Establishing a branch in Denmark. Foreign investors guide
- Establishment of a US office by a foreign company
- Exempting foreign branch income and the active income requirement
- Federal income taxation of U.S. branches of foreign corporations : separate entity or separate rules?
- Financially troubled U.S. branches of foreign corporations : selected tax issues
- Finanzierungsstandort Schweiz und multinationale Konzernfinanzierung : Vermeidung der deutschen Hinzurechnungsbesteuerung durch hybride Gesellschaft
- Foreign branch or foreign subsidiary?
- Foreign tax relief and the state of the nation post-Finance Act 2008
- Forum report : May 2002
- French branch of a foreign head and the application of VAT recovery rights
- French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
- Het begrip "bedrijfstak" : kan men nog spreken van een eenduidig begrip in de inkomstenbelasting, de registratierechten en de B.T.W.?
- Host country taxation and foreign sales branch
- Host country taxation of terminating foreign branch
- How I learned to stop worrying and love section 987, part I : from marks to marked items
- Hungarian legislation on the branches of foreign enterprises introduced
- Hybride Betriebsstätten im Fokus der OECD - Folgerungen aus dem OECD-Bericht zu den sog. Branch Mismatches
- Hypothekenbank: CJEU finds stability charge on Austrian banks compatible with EU law
- IP transfers under the final FDII regulations
- IVA. Operaciones financieras entre sucursal y casa central establecidas en Estados diferentes. Cálculo de prorratas y sujección de operaciones internas : análisis de la STJUE de 24 de enero de 2019, asunto C-165/17
- Impact of the ECJ's judgement in Lidl Belgium on the deduction of foreign branch losses in France
- Improving VAT/GST : designing a simple and fraud-proof tax system
- Information for prospective investors in Pakistan. to December 1989
- International taxation of banking
- International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
- Internationalization of Portuguese companies : what is the current best corporate structure?
- Interpreting tax treaties after NatWest
- Irish Bank Resolution Corporation Limited (In Special Liquidation) v The Commissioners for Her Majesty's Revenue and Customs : is it permissible to use a hypothetical balance sheet in computing branch profits?
- Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128
- Irish corporate procedures : a guide to the organisation and regulation of business in Ireland
- Italy's branch exemption : a competitive boost for Italian businesses abroad
- L'apport de branch(s) d'activité ou de l'universalité des biens entre sociétés belges. Impôts sur les revenus et impôts indirect
- La stabile organizzazione delle imprese industriali e commerciali
- Lag om utländska filialer m.m
- Loan business of overseas banks
- Luxembourg in international tax
- Luxembourg in international tax planning
- Major VAT implications for foreign entrepreneurs with a Swedish branch
- Manuel de fiscalité congolaise
- Morgan Stanley judgment : the emergence of transnational VAT pro rata calculations
- National Westminster Bank plc v United States of America : No 95-758T
- Navigating the intersection of the overall foreign loss, DCL, and branch loss recapture rules
- Neue Vorgaben zu Besteuerungsinkongruenzen im Zusammenhang mit Betriebsstätten ("Branch Mismatch Arrangements")
- Neutralising the effects of branch mismatch arrangements, Action 2 - inclusive framework on BEPS
- New corporate legislation may jeopardize Japanese branch operations
- New legislation may jeopardise Japanese branch operations
- New rules for head office to branch scenarios - comments on the Skandia case
- Nichtfestsetzungs- und Ratenzahlungskonzept bei Betriebseinbringung gem Paragr. 16 UmgrStG
- Non-resident companies with UK branches face new tax status
- Not in our group
- Ondernemingsactiviteiten in Frankrijk : filiaal of dochteronderneming?
- Out on a limb: the new significance of the foreign branch
- PEs, branches, and conduits add complexity to interest taxation
- Partnership and cooperation agreements between the EU and CIS countries
- Permanent establishments
- Proposal for an Eleventh Council Directive based on art. 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
- Proposed regulations provide a new framework for the foreign tax credit
- Re BNP Paribas : 15VE01061
- Re Bayerische Hypo und Vereinbank AG : No. 344990
- Re Sodirep Textiles SA-NV : No 370974
- Re-examined proposal for a Council Directive on company law concerning disclosure requirements in respect of branches opened in a Member State by certain types of companies governed by the law of another State. (Presented by the Commission pursuant to Article 149.2(d) of the EEC Treaty)
- Recent developments in the use of Swiss finance branches
- Retenue à la source (CGI, art. 115 quinquies, réd. ant. L. 29 déc. 1997) - les dispositions de l'article 115 quinquies du CGI sont contraires au principes de libre établissement consacré par l'article 43 CE (ex-art. 52) du Traité du Rome
- Scanning the scope of Skandia
- Sediu permanent : considerente practice
- Skandia America
- Skandia America and VAT grouping in Spain
- Skandia case : VAT on head-office and branch arrangements
- Sodirep Textiles SA-NV : no 12DA00907
- Spanish Supreme Court limits the use of dynamic interpretation of tax treaties
- Standortsicherungsgesetz: Verstärkte Steuersatzdiskriminierung ausländischer Betriebsstätten ein klarer Verstoss gegen EWG-Vertrag und Doppelbesteuerungsabkommen
- State aid : the general court decision in Apple
- Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1
- Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 2
- Steuergestaltung à la Boris Becker : Gründung einer Zweigniederlassung im Kanton Zug
- Structuring a new Canadian business : branch vs. subsidiary
- Structuring inbound investments
- Substance, form, and the US branch profits tax
- Swiss Federal Supreme Court strikes down offshore finance branches
- Swiss tax privileges end for holdings, finance branches, principal and mixed companies
- Tax Management International Forum discusses determining the interest deduction of a branch, permanent establishment, or subsidiary, and economic substance/substance over form
- Tax consequences of Japan's new companies law (part I)
- Tax considerations for branch conversion in Japan
- Tax design issues in respect to foreign branches and controlled companies and the feasibility of a consolidation area in the EU
- Tax issues facing Canadian companies expanding into the U.S
- Tax issues in the establishment of business in Italy by a foreign corporation
- Tax optimization using branches?
- Tax planning for U.S. business operations of French-owned enterprises
- Tax treatment of branches of foreign law firms established in Greece
- Tax-optimised corporate structures in the context of Austria and the United Kingdom
- Taxation and supervision of branches of international banks : a comparative study of banks and other enterprises
- Taxation of branches and subsidiaries
- Taxation of branches and subsidiaries in Western Europe, Canada and the USA
- Taxation of branches and subsidiaries in Western Europe, Canada and the USA
- Taxation of branches of international banks : towards a multilateral tax treaty
- Taxation of dividends and branch profits in Turkey with particular reference to Article 10 of the double tax agreements in effect
- Taxation of non-United Kingdom resident companies and their shareholders
- Taxpayers eagerly await U.S. Treasury action on outbound transfer, branch currency regs
- Territoriality in search of principles and revenue : Camp and Enzi
- The French VAT experience
- The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
- The Italian branch exemption regime in light of the most recent domestic and international developments
- The attribution of profits : a U.K. perspective
- The foreign aspects of Code sec. 382 : searching for answers in a troubled global economy
- The free choice between the right to establish a branch and to set-up a subsidiary
- The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union
- The new U.S. tax treatment of branches
- The purchase of U.S. businesses by Canadians
- Time to branch out
- Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
- Treasury's intended action on the outbound transfer and branch currency regs
- U.S. foreign branch basket regulations : taxpayer considerations
- U.S. tax review : branch currency transactions, FDII, and OECD update
- U.S. tax review : international tax reform proposals and FTC guidance
- U.S. taxation of international operations : key knowledge
- Update on Canada-U.S. mergers and acquisitions
- VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
- Voorstel voor een Elfde Richtlijn van de Raad op grondslag van art. 54, lid 3, sub g), van het Verdrag betr. de openbaarmaking bij in een Lid-Staat door bepaalde vennootschapsvormen naar het recht van een andere Staat opgerichte filialen
- When one becomes two : the forlorn future of the fixed establishment
- Währungsschwankungen und Rechtsformwahl
- X Ltd v APEH : No Kfv.I.35.021/2007/8
- X v Commissioner for the South African Revenue Service : Case number 14218
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Dc7i_9lXMMc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Dc7i_9lXMMc/">branch</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept branch
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Dc7i_9lXMMc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Dc7i_9lXMMc/">branch</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
