deferral
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deferral
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- 2018 Tax Code
- 27th Annual meeting of the USA branch of the International Fiscal Association, Washington, 25-26 February 1999
- A perfect experiment : 'deferral' and the U.S. shipping industry
- Actualiteiten op het gebied van de stakingsproblematiek
- Advances in taxation [2019]
- Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties
- Amended Italian exit tax provides new opportunities for multinationals
- American depositary receipts, foreign exchange and tax planning/fiduciary structures in Latin America
- An alternative view of deferral: considering a proposal to curtail, not expand, deferral
- An update on reform of the outbound investment rules
- Andelsbyte och fördelning av uppskovsbelopp
- Annual meeting of U.S. branch IFA in Marriot Marquis Hotel, New York, Februay 27 and 28, 1986
- Anti-deferral and anti-tax avoidance
- Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test
- Anticipated and deferred corporate income tax in companies' financial statements
- Análisis de la nueva Ley del Impuesto sobre Sociedades
- Argentina's comprehensive 2018 tax reform
- Artikel 28a van de Wet op de vennootschapsbelasting 1969. Omzetting rechtspersoon
- Aufschubstatbestände und Liquidationsgewinne gemäss Unternehmensssteuerreformgesetz II
- Australia : employee share schemes : benefiting the start-ups
- Australia's proposed changes to anti-tax-deferral (attribution) rules
- Australian government proposes tinkering with Tax Code to stimulate economy
- Australian government releases exposure draft legislation on reform of foreign-source income deferral rules
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- BFG zur Beteiligungsabspaltung und Fremdfinanzierung : Durchbrechung des Finanzierungszusammenhangs bei Abspaltung betriebszugehöriger Kapitalanteile
- Basel III and banking supervision : taxes are of capital importance
- COVID-19 : 190 cuestiones fiscales
- COVID-19 and taxation in Southeastern Europe
- Canadian revised federal budget - June 2011
- Canadian tax planning and COVID-19 : opportunities amidst uncertainty
- Challenges ahead for contract manufacturing in China
- Comparative income tax deferral : the United States and Japan
- Competition and competitiveness : review of NFTC Subpart F report
- Conferimenti di partecipazioni: e'applicabile il regime della sospensione d'imposta?
- Constructive unilateralism : U.S. leadership and international taxation
- Controlled foreign companies : selected policy issues - or the missing elements of BEPS Action 3 and the Anti-Tax Avoidance Directive
- Controlled foreign corporation rules - a proposal for the Caribbean
- Corporate inversion strategies versus anti-inversion Treasury Regulations
- Corporate inversions : rules and strategies
- Cumulatie van belastingen : Belastingadviseursdag 1997
- Das unionsrechtliche Stundungsgebot und seine Auswirkungen auf Paragr. 6 AStG
- De belasting ter bestrijding van niet-uitgebate bedrijfsruimten in het Brussels Hoofdstedelijk Gewest
- De crisismaatregelen : leuker kunnen we het niet maken, makkelijker wel
- De geldschuldenregeling in de vierde tranche Awb voor het belastingrecht
- De omzetting van de fusierichtlijn : duiding bij een labyrint van bepalingen inzake inbrengen van een bedrijfstak of algemeenheid, fusies en splitsingen
- Defeating deferral : a proposal for retrospective taxation
- Defer gain on the sale of small business stock
- Deferral : considerations for developing countries
- Deferral and the optimal taxation of international investment income
- Deferral possibilities
- Deferral: consider ending it, instead of expanding it
- Definition and taxation of deferred purchase agreements
- Der negative Ankündigungseffekt bei der Schaffung von Paragr. 15b EStG - Ein Beitrag zur Steuergesetzgebung
- Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist
- Die Wegzugsbesteuerung in der steuerlichen Beratungspraxis : Handlungsempfehlungen für Wegzügler
- Die geplante Reform der Wegzugsbesteuerung nach Paragr. 6 AStG : Verschärfungen der Wegzugsbesteuerungsregeln im privaten Bereich
- EU fiscal State aid rules and COVID-19 : will one survive the other?
- Einbringungen nach dem AbgäG 2005
- Elimination of double taxation and tax deferral : the example of the Merger Directive
- Enhancing investment - a competetive neutrality?
- Enjoying tax deferral treatment for intra-group restructuring - easier or more difficult?
- Evaluatie Wet IB 2001 : het aanmerkelijkbelangregime van box 2
- Exchangeble shares - a valuable tool for cross-border takeovers
- Exit tax : optional deferral
- Exit tax regime catches up with Europe
- Exit taxation within the European Union/European Economic Area : after Commission v. Denmark (C-261/11)
- Exit taxes : the Commission versus Denmark case analysed against the background of the fundamental conflict in the EU : territorial taxes and an internal market without barriers
- Faciliteiten bij (door)overdracht van een onderneming door een bv
- Final and proposed passive foreign investment company regulations
- Finance Act 2018 : enter the exit tax
- Finance Act 2020 Notes : Section 34 and Schedule 7: CT payment plans for tax on certain transactions with EEA residents
- Financing foreign subsidiaries of U.S. multinationals
- Fiscale eindafrekening voor vennootschappen : zetelverplaatsing, zekerheidsstelling en step-ups
- Fiscale schulden van een onvermogende schuldenaar
- Foreign affairs - a primer on international tax and estate planning (Part 2)
- Foreign currency transactions and tax deferral : from traditional foreign currency transactions to derivatives
- Foreign income tax rationalization and simplification act of 1992 : hearings before the Committee of ways and means house of representatives : one hundred second congress : second session on H.R. 5270 to amend the Internal Revenue Code of 1986 to improve the application of the tax laws to American business when operating abroad, to eliminate the deferral of tax on income of controlled foreign corporations, and for other purposes : July 21 and 22, 1992
- Foreign personal holding companies and the American Jobs Creation Act 2004
- Foreign tax planning for U.S. engineering and construction companies
- Former German exit tax rules may be acceptable, ECJ says
- Forthcoming EU rules on exit taxes for companies
- Foundations of international income taxation
- France enacts implementing legislation for EC Mergers Directive
- France' expanded deferral regime simplifies corporate restructurings
- French tax authorities clarify ruling on tax-free reorganizations
- Further developments in the reform of Australia's international tax rules
- Gaming destination-based cash flow taxes
- General report
- Getting serious about curtailing deferral of U.S. tax on foreign source income
- Grants versus fiscal aid : in search of economic rationality
- Grensoverschrijdende mobiliteit en exitheffingen
- Guía práctica : Efectos Jurídicos del Coronavirus (COVID-19)
- Harmonization of the anti-deferral regimes
- Het opleggen en invorderen van belastingaanslagen opgelegd aan niet meer bestaande rechtspersonen
- Het wel en wee rondom inbreng van de IB-onderneming in een BV
- How U.S. tax law encourages investment through tax havens
- How to keep the cash flowing
- Infrastructure taxation : anti-avoidance rules and tax efficiency
- International Fiscal Association USA Branch 1996 annual meeting, February 29 - March 1, 1996
- International business taxation : a study in the internationalization of business regulation
- International tax - a primer for reform proposals
- International tax law
- International taxation and multinational activity
- Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?
- Israel's further reforms : increasing tax competitiveness
- Issues applying Mexico's new anti-deferral regimes
- Lag om ändring av inkomstskattelagen
- Lag om ändring av lagen om beskattning av inkomst av näringsverksamhet
- Latente Steuern im Jahresabschluss von Wohnungsunternehmen : Nach Aufhebung der Wohnungsgemeinnützigkeit
- Leaving on a jet plane : the U.S. tax consequences of expatriation
- Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain
- Medidas contra el fraude fiscal en inspección, recaudación y planificación internacional abusiva
- Medidas contra el fraude fiscal internacional
- NFTC foreign income project: international tax policy for the 21st century
- Navigating the IRS's attack on perceived repatriation transactions
- Neuregelung der "Wegzugsbesteuerung" im EStG = Revision of exit taxation in Austrian income tax law
- New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?
- Notes on corporate inversions, export subsidies, and the taxation of foreign-source income
- O instituto das controlled foreing [i.e. foreign] corporations : CFC e o ordenamento jurídico brasileiro
- OECD Report on hybrid mismatch arrangements : tax policy and compliance
- Overview of Canadian fiscal and tax administrative measures in response to the COVID-19 pandemic
- Paragr. 6 AStG idF ATADUmsG im Fokus des Unionsrechts : Ist ein Ratenzahlungskonzept mit der EuGH-Rechtsprechung vereinbar?
- Partial basis indexation : an implicit response to tax deferral
- Pathways to tax reform : the concept of tax expenditures
- Pending case involving Sweden : Commission v. Sweden : the infringement procedure on deductibility of pension premiums paid to foreign insurance companies
- Personal income tax on fixed CFC profits : have the dysfunctional rules been remedied?
- Planning for direct foreign investment under the PFIC rules
- Planning techniques described in the Treasury's subpart F study
- Practical corporation tax manual
- Pre-Budget Report 2005 - Oil and gas companies
- Proposed Section 367 regs. broader scope and less deferral
- QBU restructurings
- Recent developments in the debate on deferral
- Recent developments regarding German international tax law
- Recent tax reform measures
- Reform of Australia's anti-deferal regimes
- Reform of the anti-tax deferral rules : an update
- Regulations upheld requiring deferral of deduction for certain interest payments
- Removing U.S. tax subsidies for foreign investment
- Review of conference on what the United States can learn from the experience of countries with territorial tax systems
- Section 965 refunds still available to taxpayers under some circumstances
- Selbstanzeige und Stundung bei verspäteter Entrichtung : eine systematische und grundrechtskonforme Sicht des Paragr. 29 FinStrG und der Paragr. 212, 217 und 230 BAO
- Shameful double taxation of individual expatriates
- Skattekreditt og nåverdi
- Stattekrediternas tillämping i praktiken
- Steuerliche Maßnahmen : Corona und Gewerbebetriebe
- Steuerliche Maßnahmen zur Bekämpfung der Auswirkungen infolge des Coronavirus - erste Reaktionen der Finanzverwaltung
- Steuermaßnahmen von Deutschland, der Schweiz, den USA und Australien als Reaktion auf die COVID-19-Krise = Tax measures in Germany, Switzerland, the United States of America and Australia in response to the COVID-19 crisis
- Steuerstundungsmodelle nach Paragr. 15b EStG : Auswirkungen auf geschlossene Fonds
- Subpart F: a changing legislative landscape
- Tax accounting : unravelling the mystery of income taxes
- Tax accounting : unravelling the mystery of income taxes
- Tax and accounting implications in the termination of an investment in a controlled foreign corporation
- Tax deferral and tax planning
- Tax deferral treatment developments in China
- Tax deferred exchanges of property - mistakes and misconceptions
- Tax indemnities and warranties
- Tax measures announced in the presidential Address to the Nation
- Tax rules on company reorganizations - some cross-border aspects
- Tax treatment and consequences of debt restructuring and workouts : Argentina
- Tax treatment and consequences of debt restructuring and workouts : Brazil
- Tax-neutral divisions of companies
- Taxation of U.S. shareholders of foreign corporations after tax reform [part 1]
- Taxing capital appreciation
- Technieken gericht op uitstel van betaling van vennootschapsbelasting in België
- Territoriality condition and spread taxation : no income in Belgium required
- The Apple state aid case : who has a dog in the fight?
- The GAAP lock-out effect and the investment behavior of multinational firms
- The deferral of income earned through U.S. controlled foreign corporations : a policy study
- The effect of U.S. tax reform on cross-border investment between France and the United States
- The great American Jobs Act caper
- The legality of the punitive deferral of the exercise of the right of deduction
- The new Anti-Abuse S Corporation ESOP Law
- The notion of income from capital : 2003 EATLP Congress, Cologne
- The recent restrictive ECJ approach to exit tax and the ATAD implementation
- The selective use of trusts to achieve "anti-antideferral"
- The seven routes to earnings benefit - route 3 : reducing accounting provision
- The silver lining : the international tax provisions of the American Jobs Creation Act - a reconsideration
- The slow crawl toward eliminating deferral under Subpart F
- The year in review : Germany
- To end deferral as we know it : simplification potential of check-the-box
- Tolley : the Enterprise Investment Scheme, Venture Capital Trusts and the Corporate Venturing Scheme
- Top federal tax issues for 2014 : CPE course
- Transfer pricing rules and practice in the Netherlands - an overview
- Treasury International Tax Counsel discusses 482 regulations, model treaty and international tax study
- Treaty benefits for investment vehicles in a post-BEPS world
- Trump's tax holiday : the seductive appeal of infinite deferral
- Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v HMRC : the boundary between construction and impermissible legislation
- Tussen EU-lidstaten gesloten belastingverdragen als zwaard van Damocles boven het coherentiebeginsel
- U.S. international tax policy : is significant reform on the way?
- U.S. international tax reform proposals and the U.S. technology industry : clouds still linger
- U.S. international taxation : cases and materials
- U.S. tax deferral considerations and strategies
- U.S. tax planning for providers of cross-border services
- U.S. tax reform : full-inclusion over territorial system compelling
- U.S. tax reform readiness : territorial tax system, anti-deferral rules, interest expense limitation, operating models
- U.S. territorial tax proposals and the international experience
- UK GAAP supplement : FRS 19 - deferred tax
- US Congress to consider major overhaul of international tax rules
- Uitstel van betaling bij bedrijfsopvolging
- Umwandlungsvorgänge im Anwendungsbereich der Wegzugsbesteuerung i. S. des Paragr. 6 Abs. 5 S. 5 AStG
- Una revisión sistemática de la jurisprudencia del Tribunal de Justicia sobre impuestos a la emigración de personas jurídicas = A systematic analysis of Court of Justice of the European Union on exit taxes
- Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future
- Understanding Apple's global tax strategy in Ireland
- Understanding the new regulations on deferred exchanges
- Unternehmungsaufgabe und Ertragsteuern
- Up or down? Capital income taxation in the United States and the United Kingdom
- Using associated foreign corporations to maximize DISC tax deferral
- Wegzugbesteuerung und nachfolgende Umwandlung
- Wegzugsbesteuerung bei vorübergehender Tätigkeit in der Schweiz : Risiken beim Wegzug durch Vorbereitung und Sammeln von Nachweisen verringern
- Wetsvoorstel uitstel van betaling exitheffingen
- Why no corporate tax inversions to China?
- Wirtschaft und Steuern in der Corona-Krise 2020 - Kompakt
- Überführung von Wirtschaftsgütern in das Ausland : Unionsrechtliche Vorgaben für die Besteuerung = Reallocation of assets abroad : European Union law requirements for taxation
- Übertragung von Beteiligungen auf ausländische Konzerngesellschaften : Kreisschreiben No. 10 der Eidg. Steuerverwaltung vom 10. Juli 1998
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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/OFLyWcrSHpU/" 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/OFLyWcrSHpU/">deferral</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>
