non-resident company
Resource Information
The concept non-resident company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
non-resident company
Resource Information
The concept non-resident company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- non-resident company
150 Items that share the Concept non-resident company
Context
Context of non-resident companySubject of
No resources found
No enriched resources found
- 'Equalization levy' proposal in Indian Finance Bill 2016 : is it legitimate tax policy or an attempt of treaty dodging?
- A brief examination of recent Chinese tax rules on nonresident enterprises
- A new scene
- Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
- Agassi v Robinson (Inspector of Taxes) : [2004] EWHC 487 (Ch)
- Algunas consideraciones críticas a raíz de la resolución de 13 de febrero de 2020, de la Dirección General de Tributos, sobre la consideración como entidades en régimen de atribución de rentas a determinadas entidades constituidas en el extranjero = Some critical reflections in relation to the resolution from the General Directorate Of Taxation dated 13 February 2020 on the qualification of foreign entities as look-through entities
- Ambiguity resolved : Canadian Federal Court of Appeal upholds late-filing penalties for non-residents
- An update on recent Chinese tax rules on nonresident enterprises
- Anforderungen an die Unternehmereigenschaft Unbeachtlichkeit der Rechtsfähigkeit ausländischer Gesellschaft nach deutschem Umsatzsteuerrecht Zurechnung von Umsätzen bei einem Auftreten unter ausländischer Gesellschaft. (Paragr. 1 Abs. 1 Nr. 1, Paragr. 2 Abs. 1 UStG 1980). Urteil vom 21.4.1994
- Argentina's journey to a digital VAT
- Aspectos tributarios para inversionistas : perspectiva del inversionista extranjero y nacional
- Ausgewählte Zweifelsfragen zum neuen Paragr. 8a KStG bei konzerntypischen Holdingstrukturen sowie zu dessen Anwendung auf in Deutschland nicht der Besteuerung unterliegende Kapitalgesellschaften
- Aussensteuerrechtliche und DBA-rechtliche Änderungen ab 2006 = Recent developments in the domestic and international law concerning international tax relations as of 1 January 2006
- Belasting van niet-inwoners
- Brazil's controversial taxation of nonresident reinsurers' activities
- Buitenlands lichaam: heffing van vennootschapsbelasting over dividend, rente en vervreemdingswinst bij een aanmerkelijk belang
- Buying a property abroad : the pitfalls
- Canadian court upholds late-filing penalties for nonresident corporations
- Canadian late filing penalty successfully challenged
- Canadian tax review : financing structures - replacing the NRO
- Canadian taxation of income arising in non-resident corporations and trusts
- Cartier Shipping Co Ltd v Deputy Director of Income Tax, International Taxation : ITA No 3036/Mum/07
- Cash repatriation in China
- China taxes private equity fund on indirect transfer of PRC company
- Commissioner of Taxation v Resource Capital Fund III LP : [2014] FCAFC
- Contratto in maschera. Elusione e interposizione
- Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013
- Critical insights into the tax regime applicable to a transfer of a business by an "Italian permanent establishment" in exchange for shares of the transferee
- De nieuwe Belgische belastingen na de herziening van 1962
- Der Typenvergleich zur Einordnung ausländischer Gesellschaften in das deutsche System der Einkommensbesteuerung : zudem konkrete Einordnung der Gesellschaftsformen der Staaten Ungarn, Polen und Slowenien
- Developments in Nigeria's taxation of nonresident companies
- Die Verlegung der Geschäftsleitung einer ausländischen Kapitalgesellschaft in das Inland - zivilrechtliche und steuerliche Konsequenzen
- Die Veräußerung ausländischer Kapitalgesellschaften mit inländischem Grundbesitz durch nicht ansässige Personen : Notwendigkeit einer Reform der deutschen Besteuerungsregelungen vor dem Hintergrund internationaler Entwicklungen?
- Die Zurechnung von Einkünften unter dem Aspekt der Zwischenschaltung einer im Ausland ansässigen Kapitalgesellschaft
- Dividendenbesteuerung bei beschränkter Körperschaftsteuerpflicht : verbleibende Diskriminierungen im Lichte der EG/EWR-Freiheiten = Dividend taxation of non-resident corporations discriminatory in the light of the EC and EEA treaty
- Doing business in Canada : a guide for nonresidents
- Eerste commentaar op de nieuwe maatregelen inzake BNI
- Enige vennootschapsbelastingaspecten van de Fiscale onderhoudswet 2004
- Enjoying tax deferral treatment for intra-group restructuring - easier or more difficult?
- Equalization levy, not a tax on "income"!
- Essays in international tax planning
- FCE Bank plc v Revenue and Customs Commissioners : [2010] UKFTT 136 (TC)
- Fairness tax : kaas met gaten
- Felixstowe Dock and Railway Co Ltd and others v Revenue and Customs Commissioners : [2011] UKFTT 838 (TC)
- Fiduciary Ltd and others v Morningstar Research Pty Ltd and others : [2004] NSWSC 381
- Finance Act 2020 Notes : Section 25 and Schedule 4: corporate capital losses
- Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
- Fiscaal praktijkboek 1992-1993 : directe belastingen
- Fiscale eenheid met in het buitenland gevestigde lichamen
- German 2018 tax bill - MNCs prepare for change
- Germany enacts new thin capitalisation rules
- How Canadian ULCs can help efficient cross-border investment
- How Notice 698 has changed the world
- Imposition des associés non résidents des sociétés de personnes françaises
- India : withholding tax on payments to non-residents
- Indirect tax issues for nonresident companies in Nigeria
- Inländisches Warenlager ausländischer Gesellschaften : Rechtslage und Gestaltungsmöglichkeiten
- International taxation in China : a contextualized analysis
- Introduction of new CIT laws in Bosnia and Herzegovina
- Ireland and Apple v European Commission : the competent exercise of competences
- Ireland toughens up non-resident company rules
- Israel's take on BEPS Action 1 : taxing the digital economy
- Italian domestic tax consolidation : new opportunities for tax planning
- Italy innovates tax consolidation regime in line with ECJ case law developments
- Italy's new capital gains tax regime for nonresident companies
- Japan master tax guide
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La transparencia fiscal internacional en la Unión Europea
- Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU
- Ley de medidas contra el fraude fiscal : modificaciones en IRNR y paraísos fiscales : Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE de 10 de julio de 2021) -arts. 2 y 16 -
- Los requisitos para eliminar la doble imposición económica (art. 21 y 32 LIS) a la luz de la Directiva matriz filial y de la libertad de establecimiento : especial incidencia en materia de cláusulas antiabuso
- Luxembourg in international tax
- Malta pre-budget document : effects on international taxation
- Manx companies
- Marks and Spencer Plc. Group relief for losses of non-resident subsidiaries
- Mindestkörperschaftsteuer neu - Verstoss gegen Gemeinschaftsrecht? : Niederlassunsfreiheit als Grenze für die Mindestkörperschaftsteuer
- Nalogooblozhenie inostrannyih kompanii v Rossii
- Navigating uncertain waters : a critical review of withholding tax law and practice in Trinidad and Tobago
- New rules on indirect transfers of assets by non-resident enterprises in China
- Niedrige Besteuerung der Einkünfte aus passivem Erwerb der ausländischen Gesellschaft
- Nigeria looks to stimulate foreign direct investment
- Nigeria's ambigious tax filing requirements for nonresident companies
- Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
- No discriminación. Paridad de trato fiscal y exención de dividendos percibidos por en fondos de inversión extracomunitarios. Devolución de retenciones : Sentencia del Tribunal Supremo de 13 de noviembre de 2019 (rec. 3023/2018)
- Non-domiciliaries and the pre-owned assets rules
- Non-resident businesses : the new capital gains tax regime for overseas businesses operating in the United Kingdom examined
- Nonresident companies and the conundrum of tax deduction at source
- Nonresident investment in Canadian real estate
- Nonresident withholding tax on Int'l debt financing : a Canadian perspective
- Out of Denmark - dividend withholding taxation expanded
- Pending cases filed by German courts I : the CLT-UFA case
- Pirelli Cable Holding NV and Others v Commissioners of Inland Revenue : no tax credits without ACT
- Pitfalls of cross-border service arrangements in South Africa (part 1)
- Plus-values immobilières. Régime général d'imposition
- Policy forum: Much ado about doing not much : some reflections on the jurisdiction to tax business transactions
- Professionals and service providers beware : a Canadian trap
- Re BNP Paribas : No 351702
- Re Sutron Corporation : AAR no. 603 of 2002
- Rechtsfähigkeit ausländischer Kapitalgesellschaften und Beweislast
- Reflexiones sobre la noción de Establecimiento Permanente en las estructuras operativas de filiales comisionistas : el "Spanish approach" en fiscalidad directa y su difícil encaje en ámbito del IVA
- Rental and sale of Belgian situs real property by non-resident companies
- Resident either here or there
- STEKO Industriemontage GmbH : deduction of depreciation of holdings in non-resident companies
- Società estera con cantiere edile in Italia: vie è stabile organizzazione ?
- South African withholding tax : adverse consequences for non-residents
- Special tax on real estate belonging to non-resident corporations in Spain
- Steuerabzug auf Anordnung nach Paragr. 50a Abs. 7 EStG unter Berücksichtigung des Kroatien-AnpG : Erläuterung zu ausgewählten Einzelproblemen und Abwehrgestaltungen bei Immobilienverkäufen durch beschränkt steuerpflichtige Körperschaften
- Tax challenges of the digital economy : an evaluation of the new nexus rule based on revenue thresholds
- Tax concerns for Brazilian residents investing in the U.S
- Tax deferral treatment developments in China
- Tax harmonization in progress
- Tax reform in Spain relating to direct taxes and tax fraud prevention
- Taxation in the Channel Islands and Isle of Man
- Taxation of capital gains of non-resident companies in Serbia
- Taxation of capital gains on indirect sales of shares of Brazilian companies by non-residents : the allocation of taxing rights or tax avoidance schemes?
- Taxation of companies and company reconstructions
- Taxation of companies and company reconstructions
- Taxation of companies and company reconstructions
- Taxation of internet trading
- Taxation of non-United Kingdom resident companies and their shareholders
- Taxation of non-resident corporations
- Taxation of nonresident companies in Nigeria
- Taxe annuelle de 3% due par certaines sociétés étrangères détenant des immeubles en France (CGI, art. 990 D ancien)
- Taxing nonresidents in Nigeria in the digital era
- Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria
- Termination of France-Denmark tax treaty : iron fist in velvet glove?
- The Isle of Man non-resident company
- The P factor: the puzzling predicament posed by problematic penalty provisions - are non-resident corporations that late-file nil returns subject to penalties?
- The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
- The UK's equivalent of s590 at the Court of Justice of the European Union
- The communications revolution
- The fundamental freedoms and the taxation of dividends received by non-resident investment funds : some thoughts on non-discrimination with a special focus on recent ECJ case law
- The isolating approach in Luxembourg : a technical guide
- The issue of "effective management" under China's enterprise income tax
- The new Slovenian Corporate Income Tax Act 2005
- The shrinking permanence of PEs in a digitized economy
- Tolley's self-assessment
- Too hot to handle
- Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?
- U.K. corporate pilgrims : managing in the new world
- UK homes of foreign domiciliaries
- Update on nonresident investment in Canadian real estate
- Update on nonresident investment in Canadian real estate
- Usufrutto su azioni
- Vergelijkbaarheid van lichamen in outbound-situaties onder het Europees recht
- Verrechnungspreiskorrekturen gegenüber einer beschränkt steuerpflichtigen Muttergesellschaft = Transfer pricing adjustments against a non-resident parent company and EU tax law
- Vertreterbetriebsstatte und organschaftliches Handeln
- Vodafone 2 v Revenue and Customs Commissioners (No 2) : [2008] EWHC 1569 (Ch)
- VolkerRail Plant Ltd v HMRC : resolving the tension in non-conforming provisions?
- What Australia's 2003 Budget will mean for business
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/VlH8eFf5_IA/" 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/VlH8eFf5_IA/">non-resident company</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 non-resident company
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/VlH8eFf5_IA/" 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/VlH8eFf5_IA/">non-resident company</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>
