branch
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The concept branch represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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branch
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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
- Acquiring, holding and financing 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
- 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
- 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
- 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
- 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 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
- 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-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 case : VAT on head-office and branch arrangements
- Sodirep Textiles SA-NV : no 12DA00907
- Standortsicherungsgesetz: Verstärkte Steuersatzdiskriminierung ausländischer Betriebsstätten ein klarer Verstoss gegen EWG-Vertrag und Doppelbesteuerungsabkommen
- 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. 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
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