de minimis
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The concept de minimis represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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de minimis
Resource Information
The concept de minimis represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- de minimis
30 Items that share the Concept de minimis
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- ATAD implementation in Belgium : an analysis of the new interest limitation rule
- Anmerkungen zu den Vorgaben für die Hinzurechnungsbesteuerung nach der sog "Anti-BEPS-Richtlinie" : systematische Würdigung der Implikationen für den deutschen Rechtskreis
- Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
- De confiscatoire of excessieve belasting : iudex non calculat?
- De minimis clause according to the US Model
- De nieuwe EBITDA-interestaftrekbeperking
- EU-Beihilfenrecht : Art. 106-109 AEUV, Art. 93 AEUV, De-minimis-Verordnung, DAWI-Paket, Allgemeine Gruppenfreistellungsverordnung sowie Verfahrensverordnung : Kommentar
- Hair trigger
- Increasing the burden
- Indirect transfer taxation in India : from Vodafone to Cairn
- La Directiva de la Unión Europea contra la elusión fiscal
- La transparencia fiscal internacional en la Unión Europea
- Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
- No pain, no gain : overkill in the EU's mandatory disclosure rules
- Special Tax Zones in the European Union: implementing models under State aid rules
- Tax aid to public and social enterprises : a collision between competition and public policy
- Taxation of artistes and sportsmen in international tax law
- The ATAD's interest limitation rule - a step backwards?
- The Belgian implementation of the EBITDA interest deduction limitation
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- The OECD Unified Approach : nexus, scope, and coexisting with DSTs
- The US IRS publishes regulations on hybrid instruments and entities
- The application of downward attribution to de minimis ownership
- The implementation in Italy of art. 4 ATAD and the European principle of proportionality
- The implementation of the 30% EBITDA rule in Belgium : an angle with a twist
- The new de minimis anti-abuse rule in the Parent-Subsidiary Directice : validating EU tax competiton and corporate tax avoidance?
- Transfer pricing in the USA
- U.K. government confirms introduction of new cap on interest deductibility
- U.S. tax review [final proposed regulations on GILTI high-tax exceptions]
- Where new French wealth tax incentives are the "politically correct" answer to an unpopular tax
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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/duIUEb1v5yo/" 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/duIUEb1v5yo/">de minimis</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/duIUEb1v5yo/" 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/duIUEb1v5yo/">de minimis</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>
