ruling
Resource Information
The concept ruling represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
ruling
Resource Information
The concept ruling represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- ruling
271 Items that share the Concept ruling
Context
Context of rulingSubject of
No resources found
No enriched resources found
- 'Afspraken' met de fiscus : de grenzen, juridische kwalificatie en rechtsgevolgen
- A look at Italy's 2014 budget law
- A request for rulings
- ATAD 2's punishment of disregarded entities : potential Italian remedies for double taxation
- Abuso del diritto ed elusione fiscale
- Access to information in the Netherlands
- Advance certainty and good faith between treaty partners
- Affiliation privilege : conditions under which Dutch corporation may participate in Belgian limited liability company
- After Bellinz and Ralph : a new focus for decision-making in the Australian tax system
- Aggressive tax planning and tax risk management
- Allocation of foreign blocked income under US tax law
- Allocation of supplies between establishments under EU VAT
- An in-depth analysis of published anonymized APA and APA request summaries under the revised Dutch tax ruling practice
- Annual review : US Customs
- Anti-avoidance measures and rulings practice
- Applicability of transfer pricing provisions to the assignment of contracts
- Are international rulings the way forward?
- Au sujet de la décision anticipée en matière d'impôts
- Au sujet de la décision anticipée en matière d'impôts : Suite et fin
- Australian Taxation Office issues significant guidance on new transfer pricing rules
- Australian residence : time to change the rules?
- Australian self-assessment tax system review puts administrators under the microscope
- Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation
- Autonomie procédurale des Etats membres et droit européen
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
- Belgium following the recent excess profit rulings decision
- Belgium's de facto position on the taxation of trusts
- Bike share programs and the IRS: the good, the bad, and the hopeful
- Binding rulings
- Bindungswirkung kantonaler Steuerrulings für die direkte Bundessteuer : Bemerkungen zum Bundesgerichtsurteil 2c_708/2011 vom 5. Oktober 2012
- Bindungswirkung kantonaler Steuerrulings gegenüber ESTV : Urteil des Bundesgerichts vom 5. Oktober 2012
- Brazil issues regulation on capital gains tax of nonresident parties
- Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CIOT European Branch Meeting
- Canada Supreme Court's ruling in Glaxo highlights need to consider all relevant circumstances in arm's-length analysis
- Case Th. Emmott v Minister for Social Welfare, Rep. of Ireland. Court of Justice of the EC, 25 July 1991, No. C-208/90
- Casenote : information-gathering powers of the Commissioner
- Choice of treaty or EC Directive treatment after French ruling
- Come parlare con il Fisco
- Comentario a las Sentencias del Tribunal General de la UE (Sala Séptima), de 24 de septiembre de 2019
- Commissionaire held accountable for justifying its relationship with its principal established in a tax haven
- Concern & Fiscus
- Concierto económico y BEPS
- Contradictory Brazilian decisions on the taxation of cost-sharing agreements
- Corporate residency : central v. effective management
- Countering harmful tax practices : the feasibility of compulsory and spontaneous exchange of information on tax rulings
- Cross-Border-Ruling für die Umsatzsteuer = Cross-border ruling on Value Added Tax
- Cross-border estate planning via an Israeli Trust/Hekdesh
- De fiscale vaststellingsovereenkomst
- De la independencia de los tribunales económico-administrativos : cuestionamiento por el Tribunal de Justicia de la Unión Europea y consecuencias = The independence of economic-administrative courts : discussion by the Court of Justice of the European Union and consequences
- De nieuwe rulingprocedure : eerste praktische ervaringen
- De voorlopige voorziening en de versnelde invordering
- De voorlopige voorziening in het belastingrecht : kan het lelijke eendje nog een mooie zwaan worden?
- Debate on tawarruq : historical discourse and current rulings
- Decentralization of the tax legislation process in New Caledonia : originality, impact and limitations
- Delhi high court decision has sent tremors down the FII lane
- Der neue Bauherrenererlasz
- Developments regarding the French ruling procedures
- Die Praxis des Steuerrulings in Deutschland, Österreich und Liechtenstein : ein rechtsvergleichende Analyse
- Differential tax burdens of undertakings and internal market law: the way forward after ANGED
- Discussion paper on arm's length debt test
- Do APAs still provide certainty in the Netherlands?
- Does Italy's tax neutrality regime violate EU law?
- Dutch ruling could open fiscal unity to non-EU parents
- EU state aid rules and their limits
- Een merkwaardige ruling over de cross border lease van gemeentelijke riolen
- Elusione fiscale internazionale
- Erweiterung des Rulings gemäss Paragr. 118 BAO auf internationale Sachverhalte = Austrian Ministry of Finance publishes guidance on tax rulings related to international tax law
- Esports gamers cannot be considered as sportspersons for income tax purposes according to the Turkish tax administration
- Estate planning impact of United States v Windsor on international same-sex married couples
- Exchange of shares : a tax avoidance practice in Community law and domestic law
- Exempting foreign branch income and the active income requirement
- Exit taxation and restructuring operations : a comparison of EU and Italian tax law
- Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules
- Firmenwertabschreibung auf ausländische Gruppenmitglieder : kein Ende in Sicht
- First experiences with new ruling practice and update on recently published rulings
- First transfer pricing ruling
- First transfer pricing rulings issued by new advance ruling office
- Form to request a private ruling on the presence of a permanent establishment
- Free movement of capital between EU Member States and third countries and the Euro-Mediterranean Agreements : SECIL
- French tax review : new rules on corporate reorganizations
- From rulings to opinions : two Supreme Court cases
- Further developments regarding the French ruling procedures
- German tax developments in 2013
- Germany : new rules for binding rulings - Ministry of Finance decree
- Gibraltar optimistic about EU ruling on corporate tax proposals
- Grundsätze der Verwaltung für die Prüfung der Aufteilung der Einkünfte bei Betriebsstätten international tätiger Unternehmen (Betriebsstätten-Verwaltungsgrundsätze)
- Guidance regarding reconstruction of cross-border transactions by the Commissioner
- Hedging transactions and the foreign tax offset regime
- Het Nederlandse fiscale vestigingsklimaat : illusie en desillusie?
- Het Nederlandse rulingbeleid
- Het Nederlandse rulingbeleid
- Het Nederlandse rulingbeleid in de praktijk
- Het fiscale compromis
- Het fiscale compromis
- Het leerstuk van de wetsontduiking in het belastingrecht
- Het voorafgaand schriftelijk akkoord: fiscale (schijn) rechtszekerheid?
- Holding di partecipazioni e presunzione di residenza
- Holding period continuity for the purpose of claiming a witholding tax exemption in the context of a restructuring : the practice of the Polish tax authorities and courts
- Hoofdlijnen van het rulingbeleid : Rapport fiscale stimuleringsmaatregelen
- IRS practice and procedure
- IRS publishes annual revision of procedures for issuing ruling letters
- IRS revises procedures for obtaining international ruling letters. (Rev. Proc. 91-27 1991-19 I.R.B.1) section 7805 - authority to prescribe rules)
- IRS ruling on foreign currency exchange-traded fund
- Indirect partial liquidation : new tax rules
- Info-kap-rulings : werking en correctiemechanisme
- Insurance-funded business succession
- Inter-group services : Australia
- Internal Revenue bulletin
- International tax planning
- Introduction to the private rulings systems in EU countries
- Invulling en precedentswaarde van rulings
- Is een ruling een vaststellingsovereenkomst?
- Italian bulletin on international tax rulings
- Italian ruling takes 'beneficial ownership' concept too far
- Italian tax authorities rule on deduction of branch interest expense
- Italian tax reform aims for certainty and foreign investment
- Italy : the report on the international tax ruling procedure
- Italy clarifies concept of beneficial ownership
- Kan men zich beroepen op de ruling van een ander? Bespreking van het arrest van de Hoge Raad van 3 juli 1991
- Klarstellungen in der niederländischen Rulingpraxis
- Kleine typologie van het fiscale kort geding
- L'agrément fiscal: instrument d'intervention économique ou de securite juridique?
- L'illégalité des instructions et circulaires fiscales, l'aministration et le contribuable
- L'interpello disapplicativo della "CFC rules"
- L'interpello: il nuovo volto della tax compliance
- LOF Congres : Nederland als attractief vestigingsland in het kader van het internationale belastingrecht
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La dialettica tra "aggiramento" e valide ragioni economiche, in una serie di ipotesi applicative della norma antielusiva
- La jurisprudencia del TGUE en los casos Starbucks y Fiat: clarificación del impacto del art.107 TFUE sobre APAs y tax rulings en materia de precios de transferencia = The EU jurisprudence on the Starbucks and FIAT cases : some light on the impact of the EU state aid prohibition over transfer pricing advance pricing arrangements
- La nouvelle procédure de ruling des décisions anticipées en matière fiscale
- La pratique du ruling en Belgique. Approche pratique et état des lieux
- La qualification des revenus réputés distribués au regard des conventions fiscales internationales. Commentaire de l'instruction administrative du 2 juillet 1991
- La transparence fiscale en Belgique : Le rapport de l'OCDE devrait (davantage encore) servir de fil conducteur au Juge et au Service des Décisions Anticipées" : 2ème partie
- Las disposiciones aclaratorias en la práctica jurídica : análisis crítico de su aplicación en el Derecho Público español y comunitario
- Latest developments on the interpretation of the concept of selectivity in the field of corporate taxation
- Le régime fiscal des sociétés holdings en Belgique
- Les décisions anticipées en matière fiscale, instruments de prévention des litiges et enjeux de la concurrence fiscale internationale
- Les initiatives du ministère des Finances
- Les ruling ou accords fiscaux prealables : l'état de la jurisprudence - Part 1
- Malaysian GST legislation plus : 2015
- Modelrulings
- Naar een veralgemeende rulingpraktijk
- Nederlands rulingbeleid op de schop
- Netherlands relaxes ruling policy
- New administration regime in Poland
- New rules on international tax rulings for enterprises with international business operations
- New ruling policy enters into force
- New ruling policy in the Netherlands Antilles
- New ruling policy regarding companies that provide intra-group financial services
- News on rulings practice
- Oil and gas operational structure based on joint operation agreements gives rise to multiple permanent establishments within a single country
- Ondernemen in België
- Ontwikkelingen in het Nederlandse rulingbeleid
- Overeenkomsten met de fiscus
- PLR 200952031: dividends received deduction in the cross-border context
- Partnership income : German rulings applying provisions of the German-Spanish treaty
- Permanent establishment without carrying on a business
- Permanent establishments and Australian domestic laws
- Portfolio management services and the Spanish VAT regime
- Private income tax rulings : a comparative study
- Private letter rulings & technical advice memoranda
- Private rulings systems in EU member states: a comparative survey
- Problemas actuales de coordinación tributaria
- Procedimientos de revision de oficio en el derecho tributario: los artículos 153 y 154 de la Ley General Tributaria
- Promissory estoppel in tax assessments
- Publication of private tax rulings in France
- Recent amendments to EU, Luxembourg and US tax laws, and their implications for US holding and financing branch structures
- Recent development in Austrian transfer pricing
- Recent developments of the Italian tax system
- Recent judicial pronouncements on transfer pricing
- Recent transfer pricing decisions by the U.S. Customs and Border Protection agency
- Recently published rulings and future development of ruling practice
- Report on rulings practice
- Revealing a disguise tax harmonization through State aid Control : the need for a selectivity analysis in line with EU Law
- Rights or rewards: GST and loyalty programs in Australia
- Ruling issued on transfer pricing applicable to commodities
- Ruling on adequacy of audit reports to substantiate transfer pricing calculations
- Ruling on characterization of income from convertible debenture : a hybrid instrument
- Rulingpraktijk in België. Praktische benadering en stand van zaken
- Rulings
- Rulings body announces first tax transparency verdicts
- Rulings policy revised
- Rulings practice : recent developments in transfer pricing rulings
- Russia's courts focus on tax evasion, not politics
- Schadelijke belastingconcurrentie : het Nederlandse rulingbeleid exit?
- Schweizer Steuerruling - Erfolgsmodell und Werthaltigkeit : Bedeutung und Verbindlichkeit für den Steuerstandort
- Scioglimento agevolato e cause di disapplicazione delle società di comodo
- Seminar J : "Tax Rulings" international
- Spain's antiabuse aproach and ECJ jurisprudence
- Spinning out of a sandwich structure - IRS provides favorable Code sec. 355 rulings
- Steady as she goes : U.S. customs issues further rulings on transfer pricing and customs valuation
- Steuererlasse : Einkommensteuer,Eigenheimzulage, Körperschaftsteuer, Kapitalanlagegesellschaften, Umwandlungssteuer, Kaptalerhóhung, Bewertung, Erbschaftsteuer, Grundsteuer, Gewerbesteuer, Umsatzsteuer, Grunderwerbsteuer, Aussensteuer, Investitionszulagen, Zonenrandförderung, Fördergebiet, Abgabenordnung, EG-Amtshilfe, Finanzverwaltung, Verwaltungszustellung : Textsammlung wichtiger Erlasse zum gesamten Steuerrecht mit Hinweisen und Verweisungen
- Steuerliche Innovationsförderung im Rahmen der Unternehmenssteuerreform III : finanz- und wirtschaftspolitische Gestaltungsspielräume im internationalen Vergleich
- Steuerrecht 2018 : DBG, StHG, VStG, StG, MWSTG, OECD-MA, StG ZH : mit Verordnungen, Kreisschreiben, Merkblättern, Rundschreiben und diversen Service-Seiten : Textausgabe mit Querverweisen, Sachregister und Anmerkungen
- Steuerrichtlinien : Einkommensteuer-Richtlinien, Lohnsteuer-Richtlinien, Wohnungsbau-Prämienrichtlinien, Körperschaftsteuer-Richtlinien, Bewertungsrichtlinien, Erbschaftsteuer-Richtlinien, Erbschaftsteuer-Richtlinien, Grundsteuer-Richtlinien, Gewerbesteuer-Richtlinien, Umsatzsteuer-Richtlinien, Anwendungserlass zur Abgabenordnung : Textsammlung der Richtlinien des Bundes zum Steuerrecht mit Verweisungen und Sachverzeichnissen
- Stoeien met dienstverleningslichamen en passende minima
- Supreme Administrative Court ruling on taxation of index-linked notes
- Supreme Court issues third ruling on fictitious wage and tax treaties : decision of the Netherlands Supreme Court of 18 November 2016, BNB 2017/34
- Sécurité juridique et fiscalité : actes de la journée d'études du 5 novembre 2002 organisée à l'initiative du Commissaire du Gouvernement, adjoint au ministre des Finances et en collaboration avec la Fédération des entreprises de Belgique
- Targeted integrity rule and its application
- Tax Court ruling on transfer prices and external gross margin analyses
- Tax Rulings und Beihilferecht
- Tax administration releases data on international standard ruling procedures and first international advance pricing agreements
- Tax authorities issue rulings on "comparable income taxes" for participation exemption purposes
- Tax certainty : IMF/OECD report for the G20 finance ministers
- Tax compliance and the rule of law : from legislism to administrative procedure?
- Tax incentives in the BEPS era
- Tax planning & compliance in Asia
- Tax planning in Australia : when is aggressive too aggressive?
- Tax ruling clarifies Spanish regime for qualifying bond offerings
- Tax rulings in Poland following recent amendments
- Tax rulings in evolutie : staatssteun en transparantie
- Tax rulings, APAs and state aid : legal issues
- Tax treatment of JSCPs in Spain : past, present and future
- Tax treatment of cross-border investment management
- The Dutch ruling system
- The Dutch tax ruling practice
- The Netherlands : holding companies
- The Netherlands in international tax planning
- The Netherlands remains attractive for international restructuring
- The State aid cases of Starbucks and Fiat : new routes for the concept of selectivity?
- The Swiss tax ruling practice : recent domestic and international developments
- The Swiss tax ruling procedure : conceptual background and concrete application [part 1]
- The Swiss tax ruling procedure : interplay with exchange of information requests [part 2]
- The aftermath of EU litigation in UK domestic law
- The application of Italian CFC rules to Maltese subsidiaries
- The capital gains tax implications of buy-sell agreements
- The concept of substance in international taxation
- The continuing saga of Australian taxation of frequent flyer points
- The economics behind EU tax probes : what it means for you
- The impact of the new general anti-avoidance rules on the assessment of hybrid financial instruments and entities
- The international tax ruling
- The offshore financing of Swiss groups : a recent decision of the Swiss Federal Court regarding outbound permanent establishments
- The participation of Italy in the EU VAT Cross-Border Rulings Project : legal and procedural issues
- The rejection of CFC exemptions
- The rise of "soft law" in tax administration - good news for taxpayers?
- The seven routes to earnings benefit - route 4 : increased certainty
- The tax treatment of real estate securitization in Italy in light of Ruling No. 132 of 2 March 2021
- The taxation of cloud computing and digital content
- The taxation rulings system: a helpful child or a potential bully?
- The times they are a changing : tax reform in 1993/94
- The year in review : India
- The year in review : Israel
- To rule or not to rule ..
- Transfer pricing in Brazil : controversial applicability of the resale price less profit method
- Transfer pricing in Brazil : selecting the profit margin for the resale price method
- Turkey issues rulings on application of Article 10 in tax treaties
- Turkey's new debt pushdown rules
- Turkey: "Build-operate-transfer" or "build-transfer-operate" model?
- U.S. Customs : slow going on transfer pricing policy
- U.S. issues foreign entity classification ruling procedure guidelines: the insanity continues
- Un étonnant ruling sur le cross border lease d' égouts communaux
- Under-Minister of Finance publishes details on non-standard rulings
- Untersuchung und Stellungnahme der Confédération Fiscale Européenne (CFE) - Rechtsauskünfte von Finanzbehörden im europäischen Vergleich
- Using sec. 7701(l) as a blunt instrument : two cases of regulatory overreach
- Verbindliche "Rulings" im Steuerrecht
- Vorabentscheidung eines Berufungssenates zur Kapitalverkehrsfreiheit - Schlussanträge des Generalanwaltes
- Wann wird ein Ruling zum Steuerabkommen? : Voraussetzungen an den Vertrauensschutz
- Ward's tax law and planning : information circulars and rulings 1990
- Ward's tax law and planning : information circulars and rulings 1991
- Ward's tax law and planning : information circulars and rulings 1992
- Ward's tax law and planning : information circulars and rulings 1992-93
- What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime?
- What is happening in Australia to transfer pricing documentation?
- What's "ruling" Indian transfer pricing?
- Whether or not to bite the Apple: some implications of the August 2016 Commission decision on Irish tax benefits for Apple
- Wie erhalte ich eine verbindliche Auskunft in Luxemburg? : Neue Regelungen ab dem 1.1.2015
- Zuständige Behörde zur Erteilung von Rulings : Kehrtwende des Bundesgerichts
- Änderung des deutschen Steuerrechts durch das Steuervergünstigungsabbaugesetz
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Hhm5-j6lC0E/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Hhm5-j6lC0E/">ruling</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept ruling
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Hhm5-j6lC0E/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Hhm5-j6lC0E/">ruling</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
