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.
The Resource
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
26 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
- 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 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 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
- 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>
