residence
Resource Information
The concept residence represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
residence
Resource Information
The concept residence represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- residence
100+ Items that share the Concept residence
Context
Context of residenceSubject of
- "Liable to tax" and company residence under tax treaties
- "Place of effective management" : test of corporate residency redefined
- "Residence" and "domicile" in French income tax law
- "Residence" in tax treaty law - a recent court decision = Die Ansässigkeit im Recht der DBA - eine Gerichtsentscheidung
- "State of residence" may as well be "state of source" - there is no contradiction
- "Tijdelijk" in het verdrag Nederland/Duitsland
- "Triangular case" - DBA-Dreieckskonflikt bei Mehrfachansässigkeit eines Grenzgängers : BFH, Beschluss vom 4. 11. 2014 - I R 19/13
- 'PE or not to be' - taxing the online activities of foreign companies in Israel
- 'Send a strong man to England - capacity to put up a fight more important than intimate knowledge of income tax acts and practice' : Australia and the development of the dominion income tax relief system of 1920
- 1988 U.S. estate and gift tax changes : tax rates on foreign investors can reach 55 percent
- 1988 and new year taxation issues for 1989
- 2006 amendments to Mexico's Federal Tax Code
- 2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
- 2008 OECD Model : place of effective management - what one can learn from the history
- 30th annual conference of the USA branch of the International Fiscal Association, March 7-8, 2002, Washington
- 56th Congress of the International Fiscal Association : Oslo, August 25-30, 2002
- A 'PE' problem
- A French affair
- A and another v Portuguese Treasury : Case no 068/09
- A balancing Act : the interplay between treaty tiebreaker rules and Canadian tax law - Black v. The Queen : 2014 TCC 12
- A battle for the revenue between giants : the Apple case
- A bird's-eye view of the Indian tax system
- A commentary on Hong Kong's tax treaties
- A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
- A detailed look at Canada's proposals for corporations continuing into Canada
- A distinct break
- A dupla residência das sociedades à luz das convenções de dupla tributaçao
- A fresh look at taxation in India
- A guide for the Canadian resident emigrating to the United States
- A guide to Florida international business and investment opportunities
- A guide to taxation for U.S. citizens living in Canada
- A matter of definition : foreign and domestic taxpayers
- A multidimensional analysis of the concept of 'place of effective management' in India : a panacea to the double taxation conundrum?
- A new form of test
- A new three-tier proposal for determining corporate residence based principally on individual residence
- A paradigm shift of residence rules
- A primer on the new U.K. non-dom rules
- A pyrrhic victory
- A question of residence
- A residência no direito internacional fiscal: do abuso subjectivo de convenções
- A splitting headache?
- A summary of the UK pre-budget report 2007
- A tax treaty perspective : special issues
- A valuable inheritance
- Abkommensrechtliche Ansässigkeit von steuerbefreiten Investmentfonds und anderen steuerbefreiten Rechtsträgern : BFH, Urteil vom 6. 6. 2012 - I R 52/11
- Accumulation trusts and double tax conventions
- Achieving tax-free capital gains by changing residence
- Across the pond
- Administrative aspects of the application of tax treaties
- Afschaffing van de vestigingsplaatsfictie: een heidens voornemen?
- Aftrek hypotheekrente : de buitenlandse eerste eigen woning getoetst aan het EG-verdrag
- Agevolazioni fiscali e "libertà fondamentali" : i criteri di collegamento all'imposizione nella giurisprudenza comunitaria
- Aktuelle Rechtsprechung der deutschen Finanzgerichte un des EuGH mit Bezug zur die Schweiz
- All the world's a stage
- Allchin v R : 2005 TCC 476
- Alleinverdienerabsetzbetrag bei Familienwohnsitz im Ausland?
- An IR20 sunset
- An analysis of Kenya's transfer pricing regime
- An analysis of Panama's income tax treaties
- An analysis of the Dutch AG's opinion on Renneberg
- An analysis of the limitation on benefits clause in the new US-Malta double taxation agreement
- An analysis of the new residence requirements
- An argument of substance
- An introduction to the benefits of establishing residence in the UK for non-domiciled individuals
- An overview of Canadian taxation of e-commerce
- An overview of Israel's proposed tax reform
- An overview of Jersey's tax regime
- An update - almost there
- Analysis of the first U.S.-Chile income tax treaty - part 1
- Anspruch auf Zuzugsbegünstigung nur bei Antrag innerhalb der Sechsmonatsfrist? Antragsfrist in der ZBV 2016 nicht durch das Gesetz gedeckt
- Ansässigkeit und Vermeidung der Doppelbesteuerung nach Abkommensrecht
- Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 1
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 2
- Anwendung des Paragr. 8b Abs. 7 KStG auf Finanzunternehmen aus Drittstaaten
- Anwendung des deutsch-sowjetischen Doppelbesteuerungsabkommens vom 24. November 1981. Wohnsitzbescheinigungen, Bescheinigungen über die öffentliche Förderung von Künstlern und Sportlern sowie Verfahren bei Inanspruchnahme von Steuervergünstigungen bzw.-erstattungen in der Russischen Föderation
- Appellant v Commissioner for the South African Revenue Service : Case No 12158
- Applying Canadian Residency Rules to Americans - Stephens v. M.N. R
- Are residence and domicile rules about to change in the UK?
- Armonización fiscal y aproximación de los sistemas fiscales
- Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01
- Around the world in 73 days
- Art. 2.6 Wet IB 2001 en inwonerschap voor verdragen
- Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
- Art. 4 OESO-Modelverdrag : law, laws en de tweede volzin
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
- Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
- Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers
- Article 16 of the OECD Model Convention: history, scope and future
- Article 4(3) of the OECD Model Convention : an inconvenient truth
- Article 8 of the OECD Model lags behind international business
- Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
- Aspectos internacionales de la tributación argentina : estudio teórico-práctico
- Aspects not covered by the Consultative Document on residence
- Asset protection naar Zwitsers vennootschapsrecht, de Elsevier constructie
- Aufenthalts- und Niederlassungsrecht
- Ausmass der erweitert beschränkten Steuerpflicht bei Termingeschäften - Verhältnis von Paragr. 34d Nr. 8 Buchst. b) und Paragr. 23 Abs. 1 Nr. 4 EStG
- Aussensteuergesetz : Kommentar
- Australia overhauls international tax system in 2003-2004 budget
- Australia's residency rules for companies and partnerships
- Australian residence and source rules and the implementation of the multinational anti-avoidance law and the diverted profits tax
- Austria: tax planning for incoming professional team sports players
- Auswanderung - die neue "erweiterte beschränkte Steuerpflicht"
- Auswirkungen der geänderten BFH-Rechtsprechung zum Progressionsvorbehalt in Wegzugs-, Zuzugs- und Doppelwohnsitzfällen
- Authorities take corporate residency win
- Authorities target captive real estate funds
- Automatic exchange : OECD CRS implementation
- Außensteuergesetz
- Avoiding the pitfalls when becoming a US tax resident
- BEPS Action 2 : trusts as hybrid entities
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- Bahamian residence : a serious planning option
- Belastingvoordelen van de grensoverschrijdende economisch actieve EU-persoon : een onderzoek naar de behoefte aan en de mogelijkheden van het minimaliseren van fiscale belemmeringen van het vrije personenverkeer in de Europese interne markt
- Belgian income tax law : principles and practice
- Belgium : international transfers of professional football players
- Belgium, Switzerland, the Netherlands, Turkey : international transfers of professional football players : a comparative tax approach
- Belgium: tax planning for incoming professional team sports players
- België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 1
- België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 2
- Beneficial ownership
- Beneficial ownership and the contractual obligation of an interposed company to pass on income
- Beneficiaries of the Canada-Hong Kong double taxation agreement
- Beng Tan v Commissioner of Taxation : [2016] AATA 1062
- Berücksichtigung ausländischer Verluste im Quellenstaat nach Gemeinschaftrecht = Deductibility of foreign losses in the source state according to EC law
- Beschränkte Steuerpflicht ausländischer Prominenter - kritische Analyse der aktuellen Rechtslage : Welches Steueraufkommen steht dem deutschen Fiskus international zu?
- Beschränkte Steuerpflicht und Gleichheitssatz
- Beschäftigung ausländischer Personen in Bulgarien = Foreign employees in Bulgaria
- Besluit van 22 januari 1996 (No. DG096/0691). Diverse aspecten van de verplaatsing van de feitelijke leiding van een naar Nederlands recht opgericht lichaam
- Besteuerung beschränkt steuerpflichtiger Arbeitnehmer im Wohnsitzstaat : EuGH-Urt. v. 12. 12. 2002 - Rs. C-385/00 F.W.L. de Groot gegen Staatssecretaris van Financiën