investment income
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The concept investment income represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
investment income
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The concept investment income represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- investment income
200 Items that share the Concept investment income
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- 2011 income tax amendments
- A tributação do investimento estrangeiro na Guiné-Bissau
- Accrual versus realization
- Alimentatieverplichtingen in box 3
- All wrapped up
- Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
- Amendments to Finnish corporate income taxation and dividend taxation as of 2014
- An analysis of the rules on the taxation of investment income under Japan's tax treaties
- An analysis of the tax convention between Luxembourg and the United Arab Emirates
- And yet it moves : taxation and labor mobility in the twenty-first century
- Application of tax on net investment income to shareholders of CFCs and PFICs
- Ausländische Einkünfte und erweiterte unbeschränkte Steuerpflicht - Zur Ermittlung der Einkunftsgrenzen nach Paragr. 1 Abs. 3, 1a EStG
- Ausländische private Kapitaleinkünfte und Abgeltungsteuer
- Australia : recent developments
- Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
- Belastingherziening : onderbelichte thema's
- Belgium : turning back the clock - a renewed attempt at capital income taxation reform
- Beneficiaries of the Canada-Hong Kong double taxation agreement
- Besteuerung ausländischer Kapitalerträge und jüngste Rechtsprechung des EuGH = Taxation of foreign source investment income and the recent case of the ECJ
- Besteuerung von Kapitalvermögen : Nominalwertprinzip oder Quellentheorie
- Besteuerung von Streubesitzdividenden und Erstattung von Kapitalertragsteuer : das EuGHDivUmsG aus Sicht der Beratungspraxis
- Bitcoins und andere Kryptowährungen : zur Steuerlichen und bilanziellen Behandlung
- Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen : case C-512/03
- Blümich : EStG, KStG, GewStG
- Bron inkomsten uit vermogen : verleden, heden en toekomst
- CJEU rules against France on social contributions on capital income
- CSG sur les revenus du capital. Instruction du 22 mai 1997, 5 I-7- 97 (1)
- Canada retreats from its controversial passive reinvestment proposals
- Capital income tax reform options in Denmark
- Challenges of TCJA to U.S. individuals with foreign business interests
- Comparative tax law
- Crossing the pond
- Cutting taxes on business and investment income
- Das Verfahrensrecht bei der Kapitalertragsteuer
- De fiscale discussie in België - Wat drijft de Belgische fiscale wetgever?
- De forfaitaire vermogensrendementsheffing (box 3) met ingang van 1 januari 2017 impliceert een progressieve vermogensbelasting
- De kaaimantaks : geen paradijselijke maatregel
- De vermogensrendementsheffing
- Deferral possibilities
- Deficiencies of current taxation of capital income
- Developing a uniform understanding of income classification : everyone's business? - a review of business income and the criterion of asset management in tax treaty interpretation
- Die Besteuerung des Ertrages aus Guthaben und Anlagefonds
- Die Erhebung von Quellensteuern auf dem Nettobetrag - aktuelle Situation in der EU und mögliche Auswirkungen auf die Schweiz
- Die Erweiterung des "materiellen Korrespondenzprinzips" in sec. 3 Nr. 40 S. 1 Buchst. d S. 2 EStG und sec. 8b Abs. 1 S. 2 KStG durch das ATADUmsG zur Erfassung "hybrider Übertragungen"
- Die erweiterte Endbesteuerung
- Die genaue Ermittlung der Innenfinanzierung
- Die geplanten Änderungen des Investmentsteuergesetzes : zentrale Inhalte des AIFM-StAnpG
- Die neue Besteuerung von Kapitaleinkünften
- Durchführungserlass zur Endbesteuerung von Kapitalanlagen
- Economic aspects of taxation of income from capital
- Eens gegeven, blijft niet altijd gegeven; de fiscale kwalificatie van de herroepelijke schenking
- Effective personal tax rates on marginal skills investments in OECD countries : a new methodology
- Eine Einführung in das Investmentsteuergesetz 2018 : zentrale Punkte des neuen Besteuerungssystems
- Einführung der Pauschalbesteuerung der Kapitaleinkünfte sowie der Vermögensgewinne und Vermögensverluste in Spanien
- Einkünfte aus Kapitalvermögen, Veraüsserungsgewinne, und Einkünfte aus Vermietung und Verpachtung von Grenzgängern mit Wohnsitz in Frankreich
- Emigration taxes
- Estudos sobre IRS : rendimentos de capitais e mais-valias
- Europäisches Steuerrecht : Kommentar
- Fiscale ontwikkelingen in Duitsland
- Fixed amount taxation with respect to income from capital in personal income taxation
- France : business law, taxation, social law
- France seeks to tax income arising from asset transfers to foreign parties
- France: the challenges facing François Hollande
- From optimal tax theory to applied tax policy
- Gains from investment
- Geldwerte Vorteile bei Eröffnung eines Bankkontos als Kapitaleinkünfte? : Anmerkungen zum Wartungserlass 2006 II zu den EStR 2000
- General report
- German treaty override violates constitutional law
- Gleichbehandlung von Kapitalerträgen aus Quellen innerhalb der Europäischen Union für steuerliche Zwecke
- Globaal evenwicht tussen dga en ondernemer
- Grundriss des italienischen Steuerrechts
- Handledning för beskattning av inkomst och förmögenhet m.m. vid 2007 års taxering
- Herziening loonbelasting
- Het beleggingsbegrip in de directe belastingen
- Het vermogen te dragen : the ability to pay
- Hyperinflation in Argentina
- IBFD Country tax guides - Corporate investment income
- Identifying tax losses entitled to full loss offsets in a business profits tax under the Domar-Musgrave risk model
- Immigratie and emigratie met box 3-vermogen vanaf 2011
- Imputed income (including deductible costs)
- Income outcomes
- Income shifting in the Spanish dual income tax
- Individual income tax
- Influence of inflation
- Inkomstenbelasting : alsmede hoofdzaken loonbelasting
- Inkomstenbelasting : alsmede hoofdzaken loonbelasting
- Inkomstenbelasting : alsmede hoofdzaken loonbelasting
- Inkomstenbelasting : inclusief hoofdzaken loonbelasting en premieheffing
- Inkomstenbelasting : inclusief hoofdzaken loonbelasting en premieheffing
- Inkomstenbelasting in de Europese Unie
- Inland Revenue
- International tax as international law : an analysis of the international tax regime
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- Internationale Kapitaleinkommensteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip : eine kritische rechtswissenschaftliche Analyse des in den DBA enthaltenen Quellenprinzips
- Internationale Kapitalerträge zwischen verbundenen Gesellschaften im Steuerrecht : Grundsätze sowie Besteuerung im verhältnis Schweiz-USA
- Investment Tax Act
- Investmentfonds im ausländischen Kontext : Reform der Investmentbesteuerung soll die Besteuerung vereinfachen und Steuerschlupflöcher schließen
- Investmentsteuergesetz : Kommentar
- Italy's new rules on taxing income from shareholding
- Kapitaalinkomen in 'Continuïteit en Vernieuwing'
- Kapitaleinkommensbesteuerung in Deutschland, Italien und Österreich = Capital income taxation in Germany, Italy, and Austria
- Korea re-revisited : xenophobic tax policy
- Kreisschreiben ESTV Nr. 40 - nach dem Öffnen der Büchse der Pandora bleibt nur die Hoffnung
- La fiscalité des fonds d'investissement en Belgique
- La tassazione della ricchezza finanziaria
- MAGREB : taxation of investment income
- Manual de las Naciones Unidas en temas específicos sobre la administración de convenios de doble tributación para países en desarrollo
- More than they realize : the income of the wealthy
- Neuregelung der Besteuerung der Einkünfte aus Kapitalvermögen ab 2009 nach dem Regierungsentwurf eines Unternehmenssteuerreformgesetzes vom 14. 3. 2007
- Never-ending tax reform and financial services
- Nigeria's international tax policy with particular focus on the allocation of taxing rights
- Notes on taxation and risk taking
- OECD tax policy reviews : Seychelles 2020
- OECD tax policy reviews : Slovenia 2018
- Optimal redistributive taxation
- Particuliere belegger en de fiscus
- Personal income tax reform in Serbia
- Personengesellschaften im Bericht der Steuerreform-Kommission 2014 : Vereinfachung oder weitere Inkonsistenzen?
- Planning for retirement in Europe - a comparative study
- Portugal's new tax rules for investment companies
- Post-ATRA : foreign tax credit problems
- Principles of Maltese income tax law 2019
- Prospective UK-Swiss tax deal: how will this work where the EU Savings Directive has failed?
- Prüfung der Kapitalabfluss- und Kapitalzufluss-Meldungen : Fragen-Antworten-Katalog für die Praxis
- Rapport Continuïteit en vernieuwing : meer continuïteit dan vernieuwing!
- Re E-LP (English Private Equity Fund) : I R 46/10
- Recent Austrian tax changes
- Recent changes in Austrian tax law
- Redditi di capitale e redditi diversi
- Reform der internationalen Kapitaleinkommensbesteuerung
- Reform of the German Investment Tax Act (Investmentsteuergesetz)
- Relationship between personal income tax on income from capital and other taxes on income from capital (corporate income tax, wealth tax, inheritance and gift tax and real-estate tax)
- Rethinking wealth and taxes : inequality, globalization and capital income
- Revisiting tax losses
- Riflessioni sul regime impositivo dei proventi da "credit default swap semplice" quali redditi di capitale e diversi
- Romania : recent individual tax amendments
- Samenloop tussen voljaarspartnerschap en toerekening van de rendementsgrondslag in het overlijdensjaar van een van beide partners
- Sind Bitcoins Derivate?
- Sind die Regelungen betreffend Verlustausgleich und Verlustabzug konsistent?
- Singapore budget 2006
- Some optimal tax rules for international portfolio and direct investment
- Steuergerechtigkeit in Europa durch Information über Zinserträge und ihre Besteuerung an der Quelle?
- Steuerrechtsänderungen und DBA-Entwicklungen in Belgien
- Switzerland's tax cooperation agreements with the UK and Germany
- Tax agreement between Austria and Switzerland
- Tax law design and drafting
- Tax reclaims could be over soon for portfolio investors
- Tax reform and the cost of capital
- Tax reform in Latvia
- Tax rules applicable without distinction and the EU internal market freedoms : an analysis of recent case law regarding taxation of investment income
- Taxation : theory and practice
- Taxation of capital income in Austria, Germany, and Switzerland
- Taxation of enterprises and their owners
- Taxation of household savings
- Taxation of income derived by non-residents in Latin America
- Taxation of income from business and investment
- Taxation of income from oil investments in Ghana and Uganda
- Taxation of non-residents and foreign domiciliaries
- Taxes and investing. A guide for the individual investor
- Taxes on direct investment income in the EEC : a legal and economic analysis
- Taxing capital income in emerging countries : will FATCA open the door?
- Taxmagic [UK edition]
- The Peruvian tax reform
- The application of Section 1411 to income from CFCs and PFICs
- The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions
- The design of capital income taxation : reflections on the Mirrlees Review
- The effects of U.S. tax reform : comparing taxes and social contributions in the U.S. and Germany
- The impact of tax reform on the taxation of income from investment in the corporate sector
- The impact of the net investment income tax on non-American investors
- The income-capital distinction and how it applies to property development
- The influence of tax principles on the taxation of income from capital
- The new Germany-Netherlands income tax treaty (2012)
- The new Netherlands-UK tax treaty 2008 : an analysis
- The new tax agreement between Switzerland and the United Kingdom - an analysis
- The new tax treaty between Germany and Japan
- The notion of income from capital : 2003 EATLP Congress, Cologne
- The role and design of net wealth taxes in the OECD
- The taxation of foreign-source income of Ghana residents
- The taxation of income from capital : a comparative study of the United States, the United Kingdom, Sweden and West Germany
- The taxation of income from capital in Canada : an international comparison
- The taxation of income from capital versus the taxation of earned income in Norway
- The taxation of private investment income
- The taxation of profits on disposal of investments
- The year in review : Gibraltar
- The year in review : Sweden
- Thinking, fast and slow
- Treatment of capital gains and losses
- UCITS and taxation : towards harmonization of the taxation of UCITS
- Umfang der Auskunftspflichten nach dem Kapitalabfluss-Meldegesetz : rechtliche Grundlagen und Schranken
- United Nations handbook on selected issues in administration of double tax treaties for developing countries
- Up or down? Capital income taxation in the United States and the United Kingdom
- Vermogensrendementsheffing en differentiatie van beleggingsvormen
- Whiteman and Wheatcroft on income tax
- Whiteman on income tax
- Withholding tax on capital income (after the Corporate Income Tax Reform Law)
- Withholding taxes in the EU and the EEA
- Worden de voordelen uit werknemersparticipatie belast in box 1 of box 3?
- Yearbook for Nordic Tax Research 2008 : taxation of capital and wage income : towards separated or more integrated personal tax systems?
- Zum Seminar I: Kernpunkte des ab 2018 in Deutschland geltenden deutschen Investmentsteuerregimes
- Übersicht über die Steuerpflicht von Einkünften aus Kapitalvermögen
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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/bimp4bgYRlY/" 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/bimp4bgYRlY/">investment income</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>
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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/bimp4bgYRlY/" 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/bimp4bgYRlY/">investment income</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>
