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capital gains tax
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capital gains tax
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capital gains tax
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capital gains tax
100+
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capital gains tax
"Brexit" : potential direct tax effects in Ireland
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"Market value" and capital gains tax under the Income Tax Assessment Act : where is the guidance?
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"The game is not worth the candle" : exploring the lack of a comprehesive capital gains tax in New Zealand
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"What's come to perfection perishes" : adjusting capital gains taxation in Italy
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'20 percent for 2020' : a scenario for Belgium's corporate tax reform
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'Company' and 'shares' under the 2016 India-Mauritius protocol and the U.N. model treaty
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101 Ways of saving tax '82 : the book everyone needs! Income tax, corporation tax, capital gains tax and VAT
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A brave new world : foreign investment in Australian real property
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A capital gains tax for New Zealand
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A case of congestion
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A comparison of some aspects of the French and Australian income tax systems
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A comprehensive capital gains tax in New Zealand - no longer political Hari-Kari? A consideration of the Labour Party proposal of 2011
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A conscious uncoupling
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A critical evaluation of the New Zealand and Australian governments' solution to triangular taxation relief : Part two
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A degree of unfairness
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A focus on saving
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A fresh look at taxation in India
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A global framework for capital gains taxes
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A new program law
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A new twist in China's taxation of real estate
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A point of view on the Vodafone ruling
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A quick guide to taxation in Ghana : 2008 tax facts and figures
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A rethink could be required
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A short guide to doing business in Singapore
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A tributacao dos ganhos de capital
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A tributacao dos ganhos de capital 1978 nas vendas de participacoes societarias pelas pessoas fisicas
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AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
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AAR rules transaction between non-residents taxable in India
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AIM - investor reliefs
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Aarbakkeutvalget og dobbeltbeskatning, gevinstbeskatning og deling av naeringsinntekt
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Abgabenänderungsgesetz 2011 und InvFG 2011 "reloaded" : eine Darstellung der beschlossenen Fassung : Teil 1
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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
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Accelerating your deductions
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Addendum - non-resident capital gains tax to be abolished
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Advanced taxation
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Advances in taxation : a research annual : Volume 2
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Advantageous tax rules for share transactions in Luxembourg
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After-tax investing for superannuation funds : what should managers manage?
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Alienation of property articles in New Zealand's double tax agreements
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All the world's a stage
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Almost heaven : France's treatment of intangibles
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Amendments to the tax regime of capital gains, capital losses and dividends - new tax provisions
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An analysis of the oil fiscal regime of Uganda
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An introduction to taxation in Kenya
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An overview of Dominican tax law
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An update on recent Chinese tax rules on nonresident enterprises
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Analysis of certain key recommendations of the task force on tax reforms
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Andringarna av 21 par. lagen om skatt pa indkomst och formogenhet
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Anhängige EuGH-Rechtssachen im Bereich der Ertragsteuern
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Antle v R ; Marquis-Antle Spousal Trust v R ; Antle and another v R : 2009 TCC 465
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Antle v R ; Marquis-Antle Spousal Trust v R ; Note : 2010 FCA 280
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Are Canadian partnerships entitled to Mexico's 10 percent capital gains rate?
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Are international tax regimes monolithic?
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Are tax free indirect disposals of African investments over?
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Attachment B : capital gains taxation and indirect sales [draft only]
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Auf der Suche nach dem "wahren" steuerlichen Gewinn : Gewinnermittlung im Lichte von Inflation und Substanzgewinnbesteurung
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Ausgewählte internationale Aspekte der neuen Regelungen über die Kapitalertragsteuer
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Ausländische Einkünfte und erweiterte unbeschränkte Steuerpflicht - Zur Ermittlung der Einkunftsgrenzen nach Paragr. 1 Abs. 3, 1a EStG
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Ausländische Investitionen in U.S.-Grundvermögen
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Australia : recent developments
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Australia tightens foreign resident CGT withholding tax rules
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Australia's capital gains tax and double taxation agreements
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Australia's evolving international tax reforms
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Australian CGT and foreign residents : giving with one hand and taking with the other
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Australian Tax Office tackles deferred purchase agreement warrents
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Australian capital gains tax abolished for most foreign investors
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Australian companies with offshore businesses - the new order
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Australian income tax guide 1986
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Australian income tax guide 1987
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Australian international taxation of attributed trust gains
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Australian master tax guide
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Australian taxation of cross-border real estate investment
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Autumn statement 2015 : tax measures
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Avoidance of capital gains tax under China's tax treaties
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BFH zur Kapitalertragsteuer bei beschränkt steuerpflichtigen Kapitalgesellschaften : BFH, Urteil v. 22.4.2009 - I R 53.07
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Behandlung von Streubesitzdividenden und Pensionsfonds nach Denkavit : zum EuGHDivUmsG-Entwurf sowie zu EuGH, Urteil vom 8. 11. 2012 - Rs. C-342/10
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Belgium's taxation of capital gains
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Belgium: 2012 Tax reforms
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Beschränkte Steuerpflicht bei Einkünften aus Kapitalvermögen : ausgewählte Probleme beim Inlandsbezug
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Besteuerung der Einkünfte natürlicher Personen aus Kapitalvermögen in Österreich : grundlegende Neuregelung durch das BBG 2011
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Besteuerung des Gewinns bei der Veräusserung amerikanischer immobilien ausländischer Investoren
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Besteuerung nach Paragr. 6 AStG aufgrund von Art. 13 Abs. 4 OECD-MA ohne aktives Zutun des Steuerpflichtigen? Überblick, Anwendungsbeispiele und offene Fragen
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Besteuerung von Kapitalerträgen nach dem österreichischen BudgetbegleitG 2003
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Besteuerungsprobleme von Erträgen aus Kursgewinnen bei Floating Rate Notes
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Bewertung von Grund und Boden bei Ende der Steuerbefreiung systemwidrig?
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Big Earn
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Bit by bit, bitcoin guidance is coming
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Bitcoin trading?
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Blackwell v HMRC : heads I win, tails you lose - the difficulties of satisfying section 38 (1) of the Taxation of Chargeable Gains Act 1992
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Blijvende rechtsonzekerheid m.b.t. de fiscale behandeling van meerwaarden op aandelen
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Bloomsbury Professional Tax Guide
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Bloomsbury tax planner interactive
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Blueprints for basic tax reform
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Brazil issues regulation on capital gains tax of nonresident parties
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Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil
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Brevi note sulla tormentata disciplina delle plusvalenze e delle minusvalenze "assimilate"
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Brief note on certain taxes and duties payable in Ireland in 1987- 88
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British Tax Reform - Impact on American Companies and Expatriates
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British master tax guide
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British tax law : income tax, corporation tax, capital gains tax
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British tax legislation. 2 volumes
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Budget 2008
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Business succession planning - buy/sell agreements
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Butterworths Finance Bill handbook
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Butterworths capital gains tax guide : the new regime
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Butterworths digest of tax cases : being a reprint of Volume 28 (1) of the English and Empire Digest
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Butterworths handbook on the Income and Corporation Taxes Act 1988
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Buying a property abroad : the pitfalls
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CCH tax statutes and statutory instruments 2003-04 : with concessions and statements of practice
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CCH tax statutes and statutory instruments 2003-04 : with concessions and statements of practice
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CCH tax statutes and statutory instruments 2003-04 : with concessions and statements of practice
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CCH tax statutes and statutory instruments 2003-04 : with concessions and statements of practice
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CGT & non-residents : alignment with prevailing OECD tax practice
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CGT - mature adult or unruly adolescent?
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CGT : resident, non-resident and PBO trust beneficiaries [part 1]
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CGT : resident, non-resident and PBO trust beneficiaries [part 2]
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CGT angles on deferred consideration. "Exercise caution in your business affairs, for the world is full of trickery" desiderata
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CGT from alienation of shares in immovable property companies per art. 13 (4), OECD Model Convention : part I
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CGT from alienation of shares in immovable property companies per art. 13 (4), OECD Model Convention : part II
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CJEU examines Finland's taxation of foreign branches
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Canada signs new tax treaty with Ireland
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Capital Gains Tax Act. Chapter 81:20
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Capital acquisitions tax
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Capital allowances : transactions and planning
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Capital gains ; Consolidato nazionale : guida alla lettura e appendice normativa
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Capital gains and dividends taxation in Kazakhstan : changes for foreign investors
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Capital gains and income-tax
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Capital gains escape tax under treaty with United Kingdom
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Capital gains from sale/transfer of depreciable assets tax treatment
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Capital gains has narrower scope but longer arm
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Capital gains in a non-resident trust : how they can be taxable in Ireland
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Capital gains in the Western Balkans
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Capital gains on distribution of capital assets on dissolution of a firm
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Capital gains on self-generated goodwill. Has the amendment misfired?
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Capital gains on shareholdings : developments in Belgium
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Capital gains realised by non-resident investors
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Capital gains rollovers in Korea (Rep.)
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Capital gains tax
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Capital gains tax
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Capital gains tax
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Capital gains tax
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Capital gains tax
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Capital gains tax - the framework
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Capital gains tax - the terrible twins : Sub-sections 160M(6) and 160M(7)
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Capital gains tax - the unprincipled tax?
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Capital gains tax : a fallacy unfolds
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Capital gains tax : effects of the law on capital gains of July 19, 1976 on real property sales made by non-residents - recent developments
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Capital gains tax : effects of the law on capital gains taxation of July 19, 1976 on sales made by non-residents
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Capital gains tax amendments
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Capital gains tax and double taxation agreement
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Capital gains tax and the intending emigrant
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Capital gains tax for non-residents comes under significant review
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Capital gains tax implications of an individual becoming non-UK resident
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Capital gains tax on businesses
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Capital gains tax on businesses
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Capital gains tax on businesses : practical planning with examples
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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?
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Capital gains tax planning for non-UK residents
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Capital gains tax principle private residence relief reform : an alternative to the "mansion tax"?
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Capital gains tax reforms for non-residents
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Capital gains tax resumed
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Capital gains tax roll-overs
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Capital gains tax treatment of partnerships
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Capital gains taxation : a comparative analysis of key issues
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Capital gains taxation : an Indonesian experience in making policy options
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Capital gains taxation in Australia : recent developments affecting the corporate sector
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Capital gains taxation in Germany
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Capital gains taxation in Kazakhstan
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Capital gains taxation in Kazakhstan
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Capital gains taxation of non-resident settlements : the new rules
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Capital gains taxation of nonresidents holding shares in German real estate companies
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Capital gains taxation under Bulgaria's tax treaties
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Capital gains taxes in the short run. Prepared by Leonard Burman
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Capital gains taxes on emigrating Swedish residents
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Capital gains v. dividends in corporate transactions : is the battle still worth fighting?
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Capital gains: the lifetime exemption
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Capital markets
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Capital taxes - time for a fresh look?
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Capital transfer tax : Volume I
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Capital transfer tax : Volume II
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Caribbean tax treaties create unique opportunities for foreign investment
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Carried away by the birthday party
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Case no 12432 : judgment of the Tax Court, 16 November 2010
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Case note : the E*Trade decision
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Casenote - Forward sale agreement did not give rise to capital gains tax
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Casenote - Pre-1985 tax treaties : who can tax the capital gain?
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Caught you!
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Caveat emptor : capital gains exemptions under the Luxembourg-Mexico income tax treaty
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Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
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Cessions de parts et actions : juridique, fiscal : 2009/2010
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Changes to residency, domicile and tax in the UK
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Changes to the territorial scope of the capital acquisitions tax in Ireland
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China's capital gains tax holiday
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China's capital gains taxation of nonresidents and the legitimate use of tax treaties
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Chinese tax system : identifying planning traps and opportunities
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Cinderella can go to the ball
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Circolare 21 marzo 1980, No. 9/9/252, della Dir. Gen. Imposte Dirette, Div. IX
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Codice tributario : aggiornato alla leggi 342/2000 (collegato fiscale 2000) e 388/2000 (legge finanziaria 2001)
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Collection impôts sur le revenu et sur les sociétés. Le régime fiscal des plus-values dans la C.E.E
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Commissioner for the South African Revenue Service v Krok and another : case number 1319/13
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Commissioner for the South African Revenue Service v Tradehold Ltd : [2012] ZASCA 61
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Consumption tax policy and the taxation of capital income
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Conséquences fiscales du coup d'accordéon : une symphonie inachevée
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Controversies in Canada respecting the taxation of non-competition and related payments
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Convergence of dividend and capital gains taxation in the European Union from 1990 to 2015
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Conversion clause
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Conversion effect
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Conversion of a company abroad : taxation of capital gains
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Corporate acquisition and the taxation of "substantial interest" gains
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Corporate taxation in the Middle East
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Corporate taxation in under-developed countries
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Corporation Tax Reform - Consultation Document of August 2003
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Corporation tax
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Cross border divorce
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Cryptic currency?
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Cyprus [tax round-up 2015]
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Cyprus after EU accession : new international tax planning opportunities (part I)
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Cyprus after EU accession : new international tax planning opportunities (part II)
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Código do Imposto de Capitais : legislação complementar, circulares da Direcção-Geral das Contribuições e Impostos
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Código do imposto de mais-valias
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Código do imposto de mais-valias : actualizado em 1983
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DO 008860031. Vraag No. 8 van de heer Van Rompuy van 27 mei 1988 (N): personenbelasting - meerwaarde van aandelen
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Danish tax reform enacted
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Darkness over the Antilles and Aruba
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Das Ende der schwedischen Steuerflucht nach Österreich = Tax motivated immigration of Swedes to Austria is put to an end
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Das Steuerrecht Grossbritanniens 2006/2007
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Das Steuerrecht Grossbritanniens 2007/2008
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Das Steuerrecht Irlands 2005/2006
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Das Steuerregime für Unternehmen in Belgien zieht die Zügel an : die wichtigsten Änderungen im Steuerrecht in den Jahren 2012 und 2013
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Das System der US-amerikanischen Besteuerung von Veräusserungsgewinnen - Teil I
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Das System der US-amerikanischen Besteuerung von Veräusserungsgewinnen - Teil II
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Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
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Davies : principles of tax law
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Davies: principles of tax law
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De aanvullende heffing bij personeelsopties
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De capital gains tax, inflatie en het effect op de aandelenmarkt
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De nadere verfijning van de Rupiah-arresten : de theorie en het Cruzeiro-arrest
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De nieuwe Engelse deelnemingsvrijstelling voor vermogenswinsten op aandelen
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De nieuwe dubbelbelastingovereenkomst België-USA (deel 2)
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De verdragsbestendigheid van de vermogensrendementsheffing
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Death and taxes: an evaluation of the impact of prospective policies for taxing wealth at the time of death
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Death and the capital gains tax
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Decreto-Lei No. 81/88 de 9 de Março
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Den Worten sollten Taten folgen : die Umsetzung eines Doppelbesteuerungsabkommens
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Denmark - new anti-avoidance rules
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Denmark : new anti-avoidance rules
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Der "Steuerstandort Schweiz" im Überblick (Teil 2)
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Der neue Vorlagebeschluss des BFH zu Paragr. 50c EStG oder : Zweck und Regelungsinhalt der Norm richtig verstehen!
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Derecho tributario: doctrinas relevantes
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Derivatives based on US estate
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Die Berücksichtigung von Devisentermingeschäften bei der Besteuerung von ausländischen Zinserträgen
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Die Besteuerung der Investition in derivative Anlageprodukte ("strukturierte Produkte") nach Schweizer Recht
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Die Besteuerung der Unternehmung in Deutschland und im Vereinigten Königreich von Grossbritannien und Nordirland : ein Vergleich mit Hilfe der Teilsteuerrechnung
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Die Besteuerung des Wertzuwachses : ein theoretischer Ansatz im Rahmen der Einkommensbesteuerung
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Die Besteuerung privater Kapitaleinkünfte
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Die Besteuerung privater Kapitaleinkünfte nach dem StMBG
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Die Besteuerung privater Veräusserungsgeschäfte im internationalen Vergleich
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Die Entstrickungsbesteuerung nach Par. 4 Abs. 1 Sätze 3 und 4 EStG und die Vereinbarkeit mit dem Europarecht
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Die Euro-Holding : Steuerplanung, Standortwahl, Länderprofile
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Die Körperschaftsteuerbelastung von Gewinnanteilen und Verlustübernahmen inländischer Kapitalgesellschaften aus der Beteiligung an ausländischen Gesellschaften
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Die Scheingewinnbesteuerung im internationalen Vergleich : Analyse der steuerlichen Lösungsansätze in der Bundesrepublik Deutschland, Frankreich, Grossbritannien, Japan und den USA
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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
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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
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Die Steuerreformen in den nordischen Staaten - ein neuer Ansatz der Einkommensbesteuerung
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Die steuerliche Behandlung des Bezugsrechtsverkaufs
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Direct taxation in the Sudan
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Direct taxation manual : the income tax acts
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Direct taxation manual : the income tax acts
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Direito fiscal Angolano
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Direito fiscal Angolano
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Dissecting trusts and trusteeship : CGT and stamp duty consequences
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Distribuzione di dividendi e cessione di partecipazioni : obblighi ed adempimenti delle società fiduciarie
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Dividend stripping and value shifting
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Dividends and corporate governance : the effect of Canadian tax reforms
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Do tax sensitive investors liquidate appreciated shares after a capital gains tax rate reduction?
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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
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Double tax treaties and the new regime for capital gains taxation of non-residents
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Double taxation agreements
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Double taxation relief : capital gains tax
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Draft Income Tax Amendments and Explanatory Notes. Capital gains. Issued by the hon. Paul Martin, Minister of Finance
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EMEA tax transactions guide
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Effective trust deeds and trust resolutions
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Ein Überblick über die Neuerungen im deutschen Steuerrecht = Changes in German tax law
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Einbringung von "Zwerganteilen" : Bestandsschutz für Gegenleistungsanteile? Auswirkungen der Neuordnung der Besteuerung von Kapitalvermögen auf das Umgründungssteuerrecht
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Einfluss der Besteuerung von privaten Dividenden, Veräusserungsgewinnen und Zinsen auf die Unternehmensfinanzierung
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Einkommensbesteuerung ausserordentlicher Einkünfte, insbesondere betrieblicher Veräusserungsgewinne
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Einkünfte aus Kapitalvermögen, Veraüsserungsgewinne, und Einkünfte aus Vermietung und Verpachtung von Grenzgängern mit Wohnsitz in Frankreich
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El régimen fiscal de las ganancias no justificadas de patrimonio a la luz de las recientes reformas tributarias
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Emigration taxes - several questions, few answers: from Lasteyrie to National Grid Indus and beyond
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Employee benefit trusts in the UK
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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
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Enhancing investment - a competetive neutrality?
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Enige aspecten van de Franse en Engelse vermogenswinstbelasting. Proefschrift ter verkrijging van het doctoraat in de rechtsgeleerdheid
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Ermässigung der Kapitalertragsteuer für an S-Corporations gezahlte Dividenden
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Essays on tax treaties : a tribute to David A. Ward
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Essays on tax treaties : a tribute to David A. Ward
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Estudos juridicos sobre investimento internacional
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Estudos sobre IRS : rendimentos de capitais e mais-valias
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EuGH kippt portugiesische Gewinnbesteuerung aus Immobilienverkäufen
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European Community tax law - taxation of capital gains
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European tax handbook
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European tax handbook
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Evaluatie Wet IB 2001 : box 3
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Exit tax sentenced under European law
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Expect the unexpected
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Extension of U.K. capital gains tax to non-residents
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Fair play?
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Family foundations : a UK tax perspective
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Federal income taxation
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Finance (No. 2) Act 2008 : new fixed penalties regime
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Finance (No. 2) Act 2017 Notes
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Finance Act 2003 income and capital gains tax compliance changes
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Finance Act 2008 - the direct tax effects
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Finance Act 2012
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Finance Act 2013
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Finance Act 2013
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Finance Act 2015
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Finance Act 2016
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Finance Bill 2014
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Fiscal fusion
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Fiscalidad de los productos financieros en el IRPF : el caso específico de las participaciones preferentes y las obligaciones subordinadas
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Fiscalité et marchands de biens
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Fiscalité immobilière - Comparaison entre la Belgique et la France (2ème partie)
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Flying the nest
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Fondsbesteuerung neu : sind "ausschüttungsgleiche Erträge" noch zeitgemäss?
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Foreign companies' sale of shares in Indian company not subject to Indian tax
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Foreign corporation not taxable on redemption of partnership interest : Tax Court rejects Rev. Rul. 91-32
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Foreign hybrids - beware of the thorns
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Foreign institutional investors - a testimony to India's progress
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Foreign investment in Chinese public securities markets : remaining tax issues
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Foreign investors wary of Brazil's new withholding agent rules
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Foreign resident CGT withholding
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Foreign resident capital gains tax withholding made simple
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Foreign-invested holding companies face changes under amended P.R.C. tax regs
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France : a look back at 18 months of tax turmoil
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France : how France can become a tax haven for high net worth individuals
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France : new capital gains tax regime for the sale of properties
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France : treatment of capital gains on sale of securities - retroactive application of new rules
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France introduces capital gains taxation : a major breakthrough in continental taxation philisophy
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France issues guidelines on optional regime for listed real estate investment firms
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Frankreich : Jahressteuergesetz für 2004 und Jahressteueränderungsgesetz für 2003
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Frankreich als neuer Holdingstandort
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French capital gains tax new rules from 1 January 2004
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French taxation of real property capital gains
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Gains from investment
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Genèse et motivations d'une réforme fiscale : le cas de la loi française portant imposition des plus-values (Part 1)
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German corporate taxation : implications for international tax planning
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German exit tax provisions, substantial shareholdings and incompatibility with EC law
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Germany : second wave of changes enacted in 2003 rocks the boat
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Germination
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Gespreide belasting van meerwaarden : recente ontwikkelingen en toepassing op belastingvrije reorganisaties
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Gewinne aus der Veräusserung von Vermögen nach dem DBA zwischen Österreich und Rumänien = Capital gains according to the tax treaty between Austria and Romania
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Gleichmässige Besteuerung von Kapitalvermögen : Ist eine Vermögenszuwachsbesteuerung der Weisheit letzter Schluss?
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Goodwill and taxation issues
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Greece : overview of selected tax law changes in the framework of the new tax bills
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Greek capital gains tax on the transfer of shares and EC law
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Groupe Industrial Marcel Dassault and another v Director of Income Tax (International Taxation) : AAR Nos 846 and 847 of 2009
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Growing (capital) pains in Indian taxation
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Grundlagen der beschränkten Steuerpflicht in den USA = Fundamental concepts of limited liability in the US
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Grundstückgewinnsteuerliche Aspekte bei Unternehmensumstruktierungen
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Grundstückgewinnsteuerliche Folgen der Schenkung mit Nutzniessungsvorbehalt
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Guide pratique sur les impôts, droits et taxes
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Guide to Taxation 1989/1990
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HMRC campaign to solve tax leakage on property
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Handboken aksjeselskapet : Beskatningen av aksjeselskaper og aksjonaerer
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Handbook on the Capital Gains Tax Act 1979
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Hardman on tax in business : a practical guide to the taxation of companies and those who work for them
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Has the AAR put the Mauritius saga to rest?
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Het nieuwe verdrag Nederland-Zwitserland in vogelvlucht
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Het vraagstuk van de vermogens-winstbelasting. Voordracht gehouden op de Belastingconsulentendag 1967
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Highlights of the 1987 amendments to the tax laws
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Highlights of the German Tax Reform 2000
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Hofstra's plaats en taak van de belastingwetenschap
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Holding companies : Denmark
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Holes in the regime
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Homes under the tax hammer
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How progressive are the direct taxes?
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How to avoid paying capital gains tax
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How to compute your taxable income 1988-89
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How to exit Mexican investments
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Human rights and taxation in Europe and the world
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I redditi diversi: le plusvalenze
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Image rights companies - where are we now?
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Impact of Brazil's provisional measure 135 extends beyond COFINS
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Impact of Russian de-offshoring rules on foreign investors, Russian businesses
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Impact of new double taxation treaty with Canada
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Impact of the new U.K./France treaty : part II
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Imposistion des plus-values. Application de l'article 14 de la loi no. 76-660 du 19 juillet 1976
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Imposition des plus-values. Projet de loi de finances pour 1988. Document annexe
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In good company
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Inbound investment in real estate
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Income Tax Assessment Amendments (Capital Gains) Bill 1986
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Income Taxes Code : important changes in the tax treatment of capital gains with regard to non-residents
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Income tax guide 2007-2008
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Income tax. Including corporation tax and capital gains tax
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Income taxation through the life cycle of an extractive industries project
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India : international issues in 2010 draft Direct Taxes Code
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India budget 2014 - overview of the key direct tax provisions
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India budget 2018 includes changes to corporation tax
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India's retrospective indirect transfer tax : the Cairn tax saga and beyond
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India's tax treaties with Kuwait and the United Arab Emirates
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India: tax implications of cross-border M&A
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Indirect transfer taxation in India : from Vodafone to Cairn
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Indirekte Teilliquidation : ein Hindernis für Unternehmensnachfolgeregelungen in der Schweiz
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Infrastructure investing : global trends and tax considerations (part 3)
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Infrastructure investing : global trends and tax considerations (part 4)
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Insurance-funded business succession
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International aspects of capital gains tax
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International comparison of holding companies : how does Australia match up?
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International debt restructuring through conversion of bonds into stocks : tax effect from a Brazilian, Dutch and US points of view and international tax treaties concerned
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International share restructurings in Mexico
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International tax handbook 1991
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International tax planning implications of China's new enterprise income tax law
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International tax planning using UK companies
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International tax reform since 1986 : an update
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International taxation handbook
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Internationale belastingheffing over de vervreemdingswinst van aandelen in onroerendezaaklichamen : tijd voor herbezinning vanuit EU-perspectief?
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Into the IOMosphere
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Into the woods
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Investing in US property
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Investing into India : Mauritius and beyond
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Investing via Hong Kong and Mauritius, and reorganizing investments
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Ireland climbs rankings of holding company locations
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Ireland's new holding company regime
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Irish tax treaties with Greece, Iceland to enter into force in 2005
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Irish taxation : law and practice 2006/2007
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Is New Zealand smarter than other countries or simply special? Reconsidering a realisation-based capital gains tax in the light of South Africa's experience
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Is everbody happy?
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Isencao de ganhos de capital das pessoas juridicas : comentario ao Decreti-Lei No. 1892/81 estimulo a capitalizaçao de empresas
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Islamic finance : need for uniformity
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Isolated transactions : current income tax implications
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Israeli business law
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Ist die Immobilienertragsbesteuerung von Altvermögen verfassungskonform Gesetz geworden? : der Normenprüfungsantrag des BFG an den VfGH und dessen mögliche Auswirkungen
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Ist die Immobilienertragsteuer verfassungswidrig? : Verstoss gegen den Vertrauensschutz?
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Italien : Besteuerung der Körperschaften bei Anteilsübertragung mit Immobilien
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Italien : Grosse Steuerreform ab 2004
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Jakom Einkommensteuergesetz : Kommentar
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Japan : tax law amendments
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Japanese tax reform act 2007
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Jigsaw puzzle blues
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Kapitalerstragsteuer bei Streubesitzdividenden gemeinschaftswidrig?
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Kapitalertragsteuerabzug bei beschränkt Körperschaftsteuerpflichtigen
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Kapitalertragsteuerbefreiung nach der Mutter-Tochter-Richtlinie für Dividenden an eine französische SAS? : Schlussanträge des Generalanwalts Ján Mazák v. 25.6.2009 - Rs. C-247/08, Gaz de France - Berliner Investissement SA ./. Bundeszentralamt für Steuern
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Kapitalertragsteuerpflicht bei Grenzüberschreitender Verschmelzung einer deutschen Kapitalgesellschaft auf eine EU/EWR-Kapitalgesellschaft?
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Kapitalmarktstärkungs- und Innovationsgesetz 2008
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Kapitalverkehrsteuergesetz : Richtlinie der EG und Durchführungsverordnung : Kommentar
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Kapitalvinstkommitténs slutbetänkande
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Keep it in the UK
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Keine Ausräumung der inhaltlichen Verfassungsbedenken gegen die Vermögenszuwachssteuer durch VfGH und AbgÄG 2011
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Keuzes voor een betere vermogensrendementsheffing
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Key issues in the design of capital gains tax regimes : taxing non-residents
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Key issues in the design of capital gains tax regimes : taxing nonresidents
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Key issues in the design of capital gains tax regimes : the impact on tax practice
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Key to capital gains tax 1984-85
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Kinsella v Revenue Commissioners : [2007] IEHC 250
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Know your taxes 2007/2008
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Known unknowns
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