ruling
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ruling
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- '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?
- 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
- 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
- Disclosed/undisclosed agent in EU VAT : when is an intermediary acting in its own name?
- 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
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<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>
