capital gains tax
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capital gains tax
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- "Brexit" : potential direct tax effects in Ireland
- "Market value" and capital gains tax under the Income Tax Assessment Act : where is the guidance?
- "Spaltung" einer Kryptowährung aus ertragsteuerlicher Sicht
- "The game is not worth the candle" : exploring the lack of a comprehesive capital gains tax in New Zealand
- "What's come to perfection perishes" : adjusting capital gains taxation in Italy
- '20 percent for 2020' : a scenario for Belgium's corporate tax reform
- 'Company' and 'shares' under the 2016 India-Mauritius protocol and the U.N. model treaty
- 101 Ways of saving tax '82 : the book everyone needs! Income tax, corporation tax, capital gains tax and VAT
- A better alternative to wealth taxes
- A brave new world : foreign investment in Australian real property
- A capital gains tax for New Zealand
- A case of congestion
- A comparison of some aspects of the French and Australian income tax systems
- A comprehensive capital gains tax in New Zealand - no longer political Hari-Kari? A consideration of the Labour Party proposal of 2011
- A conscious uncoupling
- A critical evaluation of the New Zealand and Australian governments' solution to triangular taxation relief : Part two
- A critical evaluation of the special income tax regime for the banking sector of Pakistan
- A degree of unfairness
- A focus on saving
- A fresh look at taxation in India
- A global framework for capital gains taxes
- A new program law
- A new scene
- A new twist in China's taxation of real estate
- A point of view on the Vodafone ruling
- A quick guide to taxation in Ghana : 2008 tax facts and figures
- A rethink could be required
- A short guide to doing business in Singapore
- A tributacao dos ganhos de capital
- A tributacao dos ganhos de capital 1978 nas vendas de participacoes societarias pelas pessoas fisicas
- A wealth tax for the United States : why, how and observations
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
- AAR rules transaction between non-residents taxable in India
- AIM - investor reliefs
- Aarbakkeutvalget og dobbeltbeskatning, gevinstbeskatning og deling av naeringsinntekt
- Abgabenänderungsgesetz 2011 und InvFG 2011 "reloaded" : eine Darstellung der beschlossenen Fassung : Teil 1
- Abkommensrechtliche Zuordnung von Gewinnen aus der Veräusserung von unbeweglichem Vermögen bei Fehlen einer Art. 13 OECD-Musterabkommen entsprechenden Spezialvorschrift : Auslegungshinweise unter anderem zum aktuellen DBA-Australien
- Accelerating your deductions
- Addendum - non-resident capital gains tax to be abolished
- Advanced taxation
- Advances in taxation : a research annual [1989]
- Advantageous tax rules for share transactions in Luxembourg
- After-tax investing for superannuation funds : what should managers manage?
- Aktuelle Probleme von Immobilientransaktionen : Forward Transactions, Trapped Cash und W&I-Versicherungen
- Alienation of property articles in New Zealand's double tax agreements
- All change!
- All the world's a stage
- Almost heaven : France's treatment of intangibles
- Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions
- An analysis of the oil fiscal regime of Uganda
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- An update on recent Chinese tax rules on nonresident enterprises
- Analysis of certain key recommendations of the task force on tax reforms
- Andringarna av 21 par. lagen om skatt pa indkomst och formogenhet
- Anhängige EuGH-Rechtssachen im Bereich der Ertragsteuern
- Antipodean trusts
- Antle v R ; Marquis-Antle Spousal Trust v R ; Antle and another v R : 2009 TCC 465
- Antle v R ; Marquis-Antle Spousal Trust v R ; Note : 2010 FCA 280
- Are Canadian partnerships entitled to Mexico's 10 percent capital gains rate?
- Are international tax regimes monolithic?
- Are tax free indirect disposals of African investments over?
- Asia-Pacific investment fund tax structures
- Attachment B : capital gains taxation and indirect sales [draft only]
- Auf der Suche nach dem "wahren" steuerlichen Gewinn : Gewinnermittlung im Lichte von Inflation und Substanzgewinnbesteurung
- Ausgewählte internationale Aspekte der neuen Regelungen über die Kapitalertragsteuer
- Ausländische Einkünfte und erweiterte unbeschränkte Steuerpflicht - Zur Ermittlung der Einkunftsgrenzen nach Paragr. 1 Abs. 3, 1a EStG
- Ausländische Investitionen in U.S.-Grundvermögen
- Australia : recent developments
- Australia tightens foreign resident CGT withholding tax rules
- Australia's capital gains tax and double taxation agreements
- Australia's evolving international tax reforms
- Australian CGT and foreign residents : giving with one hand and taking with the other
- Australian Tax Office tackles deferred purchase agreement warrents
- Australian capital gains tax abolished for most foreign investors
- Australian companies with offshore businesses - the new order
- Australian income tax guide 1986
- Australian income tax guide 1987
- Australian international taxation of attributed trust gains
- Australian master tax guide
- Australian taxation law
- Australian taxation of cross-border real estate investment
- Autumn statement 2015 : tax measures
- Avoidance of capital gains tax under China's tax treaties
- BFH zur Kapitalertragsteuer bei beschränkt steuerpflichtigen Kapitalgesellschaften : BFH, Urteil v. 22.4.2009 - I R 53.07
- Barbados or bust
- Behandlung von Streubesitzdividenden und Pensionsfonds nach Denkavit : zum EuGHDivUmsG-Entwurf sowie zu EuGH, Urteil vom 8. 11. 2012 - Rs. C-342/10
- Belgium's taxation of capital gains
- Belgium: 2012 Tax reforms
- Beschränkte Steuerpflicht bei Einkünften aus Kapitalvermögen : ausgewählte Probleme beim Inlandsbezug
- Besteuerung der Einkünfte natürlicher Personen aus Kapitalvermögen in Österreich : grundlegende Neuregelung durch das BBG 2011
- Besteuerung des Gewinns bei der Veräusserung amerikanischer immobilien ausländischer Investoren
- Besteuerung nach Paragr. 6 AStG aufgrund von Art. 13 Abs. 4 OECD-MA ohne aktives Zutun des Steuerpflichtigen? Überblick, Anwendungsbeispiele und offene Fragen
- Besteuerung von Dividenden vor dem Hintergrund des Gemeinschaftsrechtes
- Besteuerung von Kapitalerträgen nach dem österreichischen BudgetbegleitG 2003
- Besteuerungsprobleme von Erträgen aus Kursgewinnen bei Floating Rate Notes
- Bewertung von Grund und Boden bei Ende der Steuerbefreiung systemwidrig?
- Big Earn
- Bit by bit, bitcoin guidance is coming
- Bitcoin trading?
- Blackwell v HMRC : heads I win, tails you lose - the difficulties of satisfying section 38 (1) of the Taxation of Chargeable Gains Act 1992
- Blijvende rechtsonzekerheid m.b.t. de fiscale behandeling van meerwaarden op aandelen
- Bloomsbury Professional Tax Guide
- Bloomsbury tax planner interactive
- Blueprints for basic tax reform
- Brazil issues regulation on capital gains tax of nonresident parties
- Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil
- Brevi note sulla tormentata disciplina delle plusvalenze e delle minusvalenze "assimilate"
- Brief note on certain taxes and duties payable in Ireland in 1987- 88
- British Tax Reform - Impact on American Companies and Expatriates
- British master tax guide
- British tax law : income tax, corporation tax, capital gains tax
- British tax legislation
- Budget 2008
- Bureau of Internal Revenue
- Burton v Commissioner of Taxation : [2018] FCA 1857
- Burton v Commissioner of Taxation : [2019] FCAFC 141
- Business succession planning - buy/sell agreements
- Butterworths Finance Bill handbook
- Butterworths capital gains tax guide : the new regime
- Butterworths digest of tax cases : being a reprint of Volume 28 (1) of the English and Empire Digest
- Butterworths handbook on the Income and Corporation Taxes Act 1988
- Buying a property abroad : the pitfalls
- CCH tax statutes and statutory instruments 2003-04 : with concessions and statements of practice
- CGT & non-residents : alignment with prevailing OECD tax practice
- CGT - mature adult or unruly adolescent?
- CGT : resident, non-resident and PBO trust beneficiaries [part 1]
- CGT : resident, non-resident and PBO trust beneficiaries [part 2]
- CGT angles on deferred consideration. "Exercise caution in your business affairs, for the world is full of trickery" desiderata
- CGT from alienation of shares in immovable property companies per art. 13 (4), OECD Model Convention : part I
- CGT from alienation of shares in immovable property companies per art. 13 (4), OECD Model Convention : part II
- CJEU - recent developments in direct taxation 2019
- CJEU examines Finland's taxation of foreign branches
- Canada signs new tax treaty with Ireland
- Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
- Capital acquisitions tax
- Capital allowances : transactions and planning
- Capital gains ; Consolidato nazionale : guida alla lettura e appendice normativa
- Capital gains and dividends taxation in Kazakhstan : changes for foreign investors
- Capital gains and income-tax
- Capital gains escape tax under treaty with United Kingdom
- Capital gains from sale/transfer of depreciable assets tax treatment
- Capital gains has narrower scope but longer arm
- Capital gains in a non-resident trust : how they can be taxable in Ireland
- Capital gains in the Western Balkans
- Capital gains on distribution of capital assets on dissolution of a firm
- Capital gains on self-generated goodwill. Has the amendment misfired?
- Capital gains on shareholdings : developments in Belgium
- Capital gains realised by non-resident investors
- Capital gains rollovers in Korea (Rep.)
- Capital gains tax
- Capital gains tax
- Capital gains tax - the framework
- Capital gains tax - the terrible twins : Sub-sections 160M(6) and 160M(7)
- Capital gains tax - the unprincipled tax?
- Capital gains tax : a fallacy unfolds
- Capital gains tax : effects of the law on capital gains of July 19, 1976 on real property sales made by non-residents - recent developments
- Capital gains tax : effects of the law on capital gains taxation of July 19, 1976 on sales made by non-residents
- Capital gains tax amendments
- Capital gains tax and double taxation agreement
- Capital gains tax and tax avoidance : recent developments
- Capital gains tax and the intending emigrant
- Capital gains tax for non-residents comes under significant review
- Capital gains tax implications of an individual becoming non-UK resident
- Capital gains tax on businesses
- Capital gains tax on businesses : practical planning with examples
- Capital gains tax owed by foreign partners of French SCIs on French real estate sales : is the 33 1/3% French withholding tax a restriction on the free movement of capital?
- Capital gains tax planning for non-UK residents
- Capital gains tax principle private residence relief reform : an alternative to the "mansion tax"?
- Capital gains tax reforms for non-residents
- Capital gains tax resumed
- Capital gains tax roll-overs
- Capital gains tax treatment of partnerships
- Capital gains taxation : a comparative analysis of key issues
- Capital gains taxation : an Indonesian experience in making policy options
- Capital gains taxation in Australia : recent developments affecting the corporate sector
- Capital gains taxation in Canada, 1972-2017: evolution in a federal setting
- Capital gains taxation in Germany
- Capital gains taxation in Kazakhstan
- Capital gains taxation in Kazakhstan
- Capital gains taxation of non-resident settlements : the new rules
- Capital gains taxation of nonresidents holding shares in German real estate companies
- Capital gains taxation under Bulgaria's tax treaties
- Capital gains taxes in the short run. Prepared by Leonard Burman
- Capital gains taxes on emigrating Swedish residents
- Capital gains v. dividends in corporate transactions : is the battle still worth fighting?
- Capital gains: the lifetime exemption
- Capital markets
- Capital punishment: lower tax rate on asset disposals doesn't stack up
- Capital taxation, investment, growth, and welfare
- Capital taxes - time for a fresh look?
- Capital transfer tax : Volume I
- Capital transfer tax : Volume II
- Careful consideration
- Caribbean tax treaties create unique opportunities for foreign investment
- Carried away by the birthday party
- Case comment : Scott v HMRC : principles, policies and interpretation
- Case no 12432 : judgment of the Tax Court, 16 November 2010
- Case note : the E*Trade decision
- Casenote - Forward sale agreement did not give rise to capital gains tax
- Casenote - Pre-1985 tax treaties : who can tax the capital gain?
- Caught you!
- Caveat emptor : capital gains exemptions under the Luxembourg-Mexico income tax treaty
- Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
- Cessions de parts et actions : juridique, fiscal : 2009/2010
- Changes in the distribution of after-tax wealth in the US : has income tax policy increased wealth inequality?
- Changes to residency, domicile and tax in the UK
- Changes to the territorial scope of the capital acquisitions tax in Ireland
- China's capital gains tax holiday
- China's capital gains taxation of nonresidents and the legitimate use of tax treaties
- Chinese tax system : identifying planning traps and opportunities
- Cinderella can go to the ball
- Circolare 21 marzo 1980, No. 9/9/252, della Dir. Gen. Imposte Dirette, Div. IX
- Codice tributario : aggiornato alla leggi 342/2000 (collegato fiscale 2000) e 388/2000 (legge finanziaria 2001)
- Commissioner for the South African Revenue Service v Krok and another : case number 1319/13
- Commissioner for the South African Revenue Service v Tradehold Ltd : [2012] ZASCA 61
- Consumption tax policy and the taxation of capital income
- Conséquences fiscales du coup d'accordéon : une symphonie inachevée
- Controversies in Canada respecting the taxation of non-competition and related payments
- Convergence of dividend and capital gains taxation in the European Union from 1990 to 2015
- Conversion clause
- Conversion effect
- Conversion of a company abroad : taxation of capital gains
- Corporate acquisition and the taxation of "substantial interest" gains
- Corporate taxation in the Middle East
- Corporate taxation in under-developed countries
- Corporate transactions : a review of common tax reliefs
- Corporation Tax Reform - Consultation Document of August 2003
- Corporation tax
- Cracking the cryptocode
- Cross border divorce
- Cross-border capital gains on Italian participations : interaction of domestic law and double tax treaties with EU principles
- Cryptic currency?
- Cryptocurrencies : tax position in Ireland
- Cryptocurrency and blockchain
- Cyprus [tax round-up 2015]
- Cyprus after EU accession : new international tax planning opportunities (part I)
- Cyprus after EU accession : new international tax planning opportunities (part II)
- Código do Imposto de Capitais : legislação complementar, circulares da Direcção-Geral das Contribuições e Impostos
- Código do imposto de mais-valias
- Código do imposto de mais-valias : actualizado em 1983
- DO 008860031. Vraag No. 8 van de heer Van Rompuy van 27 mei 1988 (N): personenbelasting - meerwaarde van aandelen
- Danish tax reform enacted
- Darkness over the Antilles and Aruba
- Das Ende der schwedischen Steuerflucht nach Österreich = Tax motivated immigration of Swedes to Austria is put to an end
- Das Steuerrecht Grossbritanniens 2006/2007
- Das Steuerrecht Grossbritanniens 2007/2008
- Das Steuerrecht Irlands 2005/2006
- Das Steuerregime für Unternehmen in Belgien zieht die Zügel an : die wichtigsten Änderungen im Steuerrecht in den Jahren 2012 und 2013
- Das System der US-amerikanischen Besteuerung von Veräusserungsgewinnen - Teil I
- Das System der US-amerikanischen Besteuerung von Veräusserungsgewinnen - Teil II
- Das französische Finanzgesetz 2020 : Überblick über die bedeutendsten neuen Steuervorschriften für deutsche Investoren
- Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
- Davies : principles of tax law
- Davies : principles of tax law
- Davies : principles of tax law
- De aanvullende heffing bij personeelsopties
- De capital gains tax, inflatie en het effect op de aandelenmarkt
- De impact van het MLI / BEPS op de Notitie Fiscaal Verdragsbeleid 2020
- De nadere verfijning van de Rupiah-arresten : de theorie en het Cruzeiro-arrest
- De nieuwe Engelse deelnemingsvrijstelling voor vermogenswinsten op aandelen
- De nieuwe dubbelbelastingovereenkomst België-USA (deel 2)
- De verdragsbestendigheid van de vermogensrendementsheffing
- Death and taxes: an evaluation of the impact of prospective policies for taxing wealth at the time of death
- Death and the capital gains tax
- Den Worten sollten Taten folgen : die Umsetzung eines Doppelbesteuerungsabkommens
- Denmark - new anti-avoidance rules
- Denmark : new anti-avoidance rules
- Der "Steuerstandort Schweiz" im Überblick (Teil 2)
- Der neue Vorlagebeschluss des BFH zu Paragr. 50c EStG oder : Zweck und Regelungsinhalt der Norm richtig verstehen!
- Derecho tributario: doctrinas relevantes
- Derivatives based on US estate
- Die Befreiungsbestimmungen bei der ImmoESt
- Die Berücksichtigung von Devisentermingeschäften bei der Besteuerung von ausländischen Zinserträgen
- Die Besteuerung der Investition in derivative Anlageprodukte ("strukturierte Produkte") nach Schweizer Recht
- Die Besteuerung der Unternehmung in Deutschland und im Vereinigten Königreich von Grossbritannien und Nordirland : ein Vergleich mit Hilfe der Teilsteuerrechnung
- Die Besteuerung des Vermögenszuwachses in Beteiligungen an Kapitalgesellschaften (Paragr. 6 AStG) : jüngere Rechtsprechung und Gesetzgebung
- Die Besteuerung des Wertzuwachses : ein theoretischer Ansatz im Rahmen der Einkommensbesteuerung
- Die Besteuerung privater Kapitaleinkünfte
- Die Besteuerung privater Kapitaleinkünfte nach dem StMBG
- Die Besteuerung privater Veräusserungsgeschäfte im internationalen Vergleich
- Die Entstrickungsbesteuerung nach Par. 4 Abs. 1 Sätze 3 und 4 EStG und die Vereinbarkeit mit dem Europarecht
- Die Euro-Holding : Steuerplanung, Standortwahl, Länderprofile
- Die Körperschaftsteuerbelastung von Gewinnanteilen und Verlustübernahmen inländischer Kapitalgesellschaften aus der Beteiligung an ausländischen Gesellschaften
- Die Reziprozität von Einkommens- und Grundstückgewinnsteuer im Lichte praktischer Steuerplanung sowie verfassungsrechtlicher Besteuerungsvorgaben
- Die Scheingewinnbesteuerung im internationalen Vergleich : Analyse der steuerlichen Lösungsansätze in der Bundesrepublik Deutschland, Frankreich, Grossbritannien, Japan und den USA
- Die Steuern der Schweiz : II Teil Gewinn- und Kapitalsteuern juristischer Personen = Les impôts de la Suisse : IIème partie Impôts sur le bénéfice et sur le capital Personnes morales
- Die Steuerreformen in den nordischen Staaten - ein neuer Ansatz der Einkommensbesteuerung
- Die US-Steuerreform 2017 im Bereich der Einkommen- und Nachlasssteuer : eine Würdigung wichtiger Änderungen des 2017 Tax Reform Reconciliation Act
- Die steuerliche Behandlung des Bezugsrechtsverkaufs
- Direct taxation in the Sudan
- Direct taxation manual : the income tax acts
- Direito fiscal Angolano
- Dissecting trusts and trusteeship : CGT and stamp duty consequences
- Distribuzione di dividendi e cessione di partecipazioni : obblighi ed adempimenti delle società fiduciarie
- Dividend stripping and value shifting
- Dividends and corporate governance : the effect of Canadian tax reforms
- Do tax sensitive investors liquidate appreciated shares after a capital gains tax rate reduction?
- Double domicile : a pseudo-problem in the taxation of departing companies : on double taxation and special terms resulting from suspension rules on capital gains tax
- Double tax treaties and the new regime for capital gains taxation of non-residents
- Double taxation agreements
- Double taxation conventions
- Double taxation relief : capital gains tax
- EMEA tax transactions guide
- Effective trust deeds and trust resolutions
- Ein Überblick über die Neuerungen im deutschen Steuerrecht = Changes in German tax law
- Einbringung von "Zwerganteilen" : Bestandsschutz für Gegenleistungsanteile? Auswirkungen der Neuordnung der Besteuerung von Kapitalvermögen auf das Umgründungssteuerrecht
- Einfluss der Besteuerung von privaten Dividenden, Veräusserungsgewinnen und Zinsen auf die Unternehmensfinanzierung
- Einkommensbesteuerung ausserordentlicher Einkünfte, insbesondere betrieblicher Veräusserungsgewinne
- Einkünfte aus Kapitalvermögen, Veraüsserungsgewinne, und Einkünfte aus Vermietung und Verpachtung von Grenzgängern mit Wohnsitz in Frankreich
- El régimen fiscal de las ganancias no justificadas de patrimonio a la luz de las recientes reformas tributarias
- Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond
- Employee benefit trusts in the UK
- Endgültiges Aus für steuerliche Wegzugsbeschränkungen bei natürlichen und juristischen Personen : Anmerkung zum EuGH-Urteil vom 11.3.2004 Rs. C-9/02, de Lasteyrie du Saillant
- Enhancing investment - a competetive neutrality?
- Enige aspecten van de Franse en Engelse vermogenswinstbelasting. Proefschrift ter verkrijging van het doctoraat in de rechtsgeleerdheid
- Ermässigung der Kapitalertragsteuer für an S-Corporations gezahlte Dividenden
- Essays on tax treaties : a tribute to David A. Ward
- Estudos juridicos sobre investimento internacional
- Estudos sobre IRS : rendimentos de capitais e mais-valias
- EuGH kippt portugiesische Gewinnbesteuerung aus Immobilienverkäufen
- European Community tax law - taxation of capital gains
- European tax handbook
- Evaluatie Wet IB 2001 : box 3
- Exit tax sentenced under European law
- Expect the unexpected
- Extension of U.K. capital gains tax to non-residents
- FG Köln v. 30.6.2020 (2 K 140/18) : Motivtest bei Paragr. 50d Abs. 3 EStG (2012) und Zahlung von Erstattungszinsen auf Abzugsteuern auf Basis des Unionsrechts
- Fair play?
- Family foundations : a UK tax perspective
- Federal income taxation
- Finance (No. 2) Act 2008 : new fixed penalties regime
- Finance (No. 2) Act 2017 Notes
- Finance Act 2003 income and capital gains tax compliance changes
- Finance Act 2008 - the direct tax effects
- Finance Act 2012
- Finance Act 2013
- Finance Act 2013
- Finance Act 2015
- Finance Act 2016
- Finance Act 2018 Notes
- Finance Act 2019 Notes
- Finance Act 2020 Notes : Section 23 and Schedule 3: entrepreneurs' relief
- Finance Act Handbook
- Finance Bill 2014
- Fiscal fusion
- Fiscalidad de los productos financieros en el IRPF : el caso específico de las participaciones preferentes y las obligaciones subordinadas
- Fiscalité et marchands de biens
- Fiscalité immobilière - Comparaison entre la Belgique et la France (2ème partie)
- Flying the nest
- Fondsbesteuerung neu : sind "ausschüttungsgleiche Erträge" noch zeitgemäss?
- Foreign companies' sale of shares in Indian company not subject to Indian tax
- Foreign corporation not taxable on redemption of partnership interest : Tax Court rejects Rev. Rul. 91-32
- Foreign hybrids - beware of the thorns
- Foreign institutional investors - a testimony to India's progress
- Foreign investment in Chinese public securities markets : remaining tax issues
- Foreign investors wary of Brazil's new withholding agent rules
- Foreign resident CGT withholding
- Foreign resident capital gains tax withholding made simple
- Foreign-invested holding companies face changes under amended P.R.C. tax regs
- France : a look back at 18 months of tax turmoil
- France : how France can become a tax haven for high net worth individuals
- France : new capital gains tax regime for the sale of properties
- France : treatment of capital gains on sale of securities - retroactive application of new rules
- France introduces capital gains taxation : a major breakthrough in continental taxation philisophy
- France issues guidelines on optional regime for listed real estate investment firms
- Frankreich : Jahressteuergesetz für 2004 und Jahressteueränderungsgesetz für 2003
- Frankreich als neuer Holdingstandort
- French capital gains tax new rules from 1 January 2004
- French taxation of real property capital gains
- Gains from investment
- General report
- Genèse et motivations d'une réforme fiscale : le cas de la loi française portant imposition des plus-values (Part 1)
- Geplante Neuerungen bei der deutschen Quellensteuerentlastung : Analyse des Regierungsentwurfs eines Abzugsteuerentlastungsmodernisierungsgesetzes
- German 2018 tax bill - MNCs prepare for change
- German corporate taxation : implications for international tax planning
- German exit tax provisions, substantial shareholdings and incompatibility with EC law
- Germany : second wave of changes enacted in 2003 rocks the boat
- Germination
- Gespreide belasting van meerwaarden : recente ontwikkelingen en toepassing op belastingvrije reorganisaties
- Gewinne aus der Veräusserung von Vermögen nach dem DBA zwischen Österreich und Rumänien = Capital gains according to the tax treaty between Austria and Romania
- Gleichmässige Besteuerung von Kapitalvermögen : Ist eine Vermögenszuwachsbesteuerung der Weisheit letzter Schluss?
- Goodwill and taxation issues
- Greece : overview of selected tax law changes in the framework of the new tax bills
- Greek capital gains tax on the transfer of shares and EC law
- Groupe Industrial Marcel Dassault and another v Director of Income Tax (International Taxation) : AAR Nos 846 and 847 of 2009
- Growing (capital) pains in Indian taxation
- Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US
- Grundstückgewinnsteuerliche Aspekte bei Unternehmensumstruktierungen
- Grundstückgewinnsteuerliche Folgen der Schenkung mit Nutzniessungsvorbehalt
- Guide pratique sur les impôts, droits et taxes
- Guide to Taxation 1989/1990
- Guide to taxpayers' rights and HMRC powers
- HMRC campaign to solve tax leakage on property
- HMRC v Hely-Hutchinson (Court of Appeal) : unfairness or bad luck?
- Handboken aksjeselskapet : Beskatningen av aksjeselskaper og aksjonaerer
- Handbook on the Capital Gains Tax Act 1979
- Hardman on tax in business : a practical guide to the taxation of companies and those who work for them
- Has the AAR put the Mauritius saga to rest?
- Het nieuwe verdrag Nederland-Zwitserland in vogelvlucht
- Het vraagstuk van de vermogens-winstbelasting. Voordracht gehouden op de Belastingconsulentendag 1967
- Highlights of the 1987 amendments to the tax laws
- Highlights of the German Tax Reform 2000
- Hofstra's plaats en taak van de belastingwetenschap
- Holding companies : Denmark
- Holes in the regime
- Homes under the tax hammer
- How progressive are the direct taxes?
- How the MLI will change capital gains taxation in Canada
- How to avoid paying capital gains tax
- How to compute your taxable income 1988-89
- How to exit Mexican investments