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
Resource Information
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
217 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
- Beteiligungserträge in der Hinzurechnungsbesteuerung nach dem ATAD-Umsetzungsgesetz
- Beteiligungserträge und Hinzurechnungsbesteuerung nach ATADUmsG-E
- 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
- Bouwstenen voor een \nog/ beter belastingstelsel
- Bron inkomsten uit vermogen : verleden, heden en toekomst
- Bronstaatheffingen en vermogensinkomsten
- 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
- Capital income taxation in the Netherlands
- 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 Investmentsteuergesetz 2018 im Lichte des ATAD-Umsetzungsgesetzes : Zusammenspiel von Investmentsteuergesetz 2018 und Außensteuergesetz
- 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 Paragr. 3 Nr. 40 S. 1 Buchst. d S. 2 EStG und Paragr. 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
- Is the net investment income tax a treaty override? Reflections on Toulouse
- Italy's 1970s tax reform and its waning legacy
- 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 : Kazakhstan 2020
- 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
- Rising inequality in western tax systems : Austria as an example of the transformation from income-based taxation to consumption-based taxation
- Romania : recent individual tax amendments
- Samenloop tussen voljaarspartnerschap en toerekening van de rendementsgrondslag in het overlijdensjaar van een van beide partners
- Schwarz on tax treaties
- 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 Court disallows US citizen's use of foreign tax credit to offset net investment income tax
- Tax agreement between Austria and Switzerland
- Tax by design for the Netherlands
- 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
- Toulouse : no treaty-based credit?
- Toulouse v Commissioner of Internal Revenue : 157 TC No 4
- Treatment of capital gains and losses
- Trusts and Swiss withholding tax - who gets to claim reimbursement, and trustees as future paying agents?
- 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
- Which road to fiscal neutrality?
- 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>
