minimum tax
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The concept minimum tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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minimum tax
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The concept minimum tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- minimum tax
74 Items that share the Concept minimum tax
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- What are minimum taxes, and why might one favor or disfavor them?
- (R)Evolution der Energiebesteuerung? = (R)Evolution of energy taxation?
- 2014 Corporate tax changes
- A critical evaluation of the special income tax regime for the banking sector of Pakistan
- A look at tax sparing clauses in the 21st century as tools for the implementation of tax incentives from the perspective of developing countries
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- All of the above : how to tax the wealthy
- An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
- Aufhebung der Mindestkörperschaftsteuer durch den Verfassungsgerichtshof
- Biden administration's green book proposals would transform international tax rules
- Biden's corporate tax policy : implications for competitiveness
- Canada : tax planning service
- De 2021-OESO-overeenkomst over Pijlers 1 en 2 en de implementatie van een minimumbelasting binnen de Europese Unie : eerste indrukken
- De minimumbelasting: moet België het voorbeeld volgen van de Verenigde Staten?
- Design options in minimum tax : anomalies in Pakistan's alternative minimum tax
- Die Mindestkörperschafsteuer
- Die „polnische Ordnung“ für die Unternehmenssteuer : Gravierende Änderungen im Steuersystem Polens
- Does the Belgian fairness tax conform with EU law?
- Economic analysis : which large U.S corporations would pay Biden's 15% minimum tax?
- Effektive Mindestbesteuerung in der EU – der Richtlinienentwurf zur Umsetzung der GloBE-Regelungen
- Einfluss der US-Steuerreform auf die Bestimmung der Niedrigbesteuerung iSd Paragr. 8 Abs. 3 S. 1 AStG
- El artículo 30 bis LIS : ¿un mínimo de tributación a contracorriente?
- Features of African tax systems : be careful of the unexpected
- Festschrift für Jürgen Lüdicke
- GILTI : the co-operative potential of a unilateral minimum tax
- Germany : tax pressures and reforms options
- GloBE - Lehren aus GILTI
- Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?
- Globalisiertes Steuerrecht - Anspruch und Verantwortung : Festschrift für Heinz-Klaus Kroppen
- Herausforderungen der Besteuerung der digitalen Wirtschaft im Jahr 2019
- How global tax reforms apply to the extractive industries
- How will Brazilian CFCs respond to the TCJA?
- International effective minimum taxation - the GLOBE proposal
- Konzepte der Mindestbesteuerung : eine vergleichende Darstellung für Deutschland, Österreich und die USA
- Körperschaft- /Umgründungssteuer - Update Dezember 2018 : Aktuelles auf einen Blick
- Manuale dell'accertamento delle imposte
- Mindestbemessungsgrundlage - quo vadis? - Zugleich eine Betrachtung der Konsequenzen aus der EuGH-Entscheidung Hotel Scandic Gåsabäck AB -
- Mindestkörperschaftsteuer neu - Verstoss gegen Gemeinschaftsrecht? : Niederlassunsfreiheit als Grenze für die Mindestkörperschaftsteuer
- Mindeststeuer und Steueranrechnung
- Minimum taxes and repeated tax competition
- Musterbeschwerde zur Mindestkörperschaftsteuer
- Neue Mindestkörperschaftsteuer
- Neue luxemburgische Mindeststeuer für bestimmte Körperschaften ab 2011
- Non-harmonized implementation of a GloBE minimum tax : how EU members states could proceed
- OECD minimum tax deal will see Canada reduce or cannibalize its own GDP
- OESO-plan voor belasting van digitale economie
- Obama FY 2016 budget : minimum tax on foreign income, other significant international tax proposals
- Ontario Commission releases Working Group Reports on Corporate Minimum Tax and Provincial Retail Sales Tax
- Ontario Government presents budget and technical paper on corporate minimum tax
- Profit allocation in digital businesses
- Seminar D: Hybrid instruments and entities
- Seminar I: Recent developments in international taxation
- Special seminar on oil and gas investments in Canada, the U.S. and the U.K. : Texts of seminar papers
- Springende punten : Van Amersfoort-bundel
- Steuerpolitische Optionen in der Corona-Krise : qualitative und quantitative Analyse bereits ergriffener und potenzieller weiterer Maßnahmen
- Taxing book profits : new proposals and 40 years of critiques
- The 'making' of capital allowances and other related issues in Nigeria
- The Baucus international business tax reform discussion draft : key design issues
- The GloBE income inclusion rule and its global character : complexities underlying its fully effective application
- The OECD digitalization project : it's not just about digital
- The OECD's digital economy taxing rights allocation mash-up
- The case for domestic minimum taxes on multinationals
- The corporate alternative minimum tax : some questions and answers on the book income adjustment
- The corporate alternative minimum tax : working with BURP (business unreported profits) while waiting for ACE (adjusted current earnings)
- The evolution of controlled foreign corporation rules and beyond
- The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments
- The priorities for EU tax policy
- U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
- Une société étrangère détenant des parts dans un GIE doit-elle être soumise à l'imposition forfaitaire annuelle? (Cons. d'État 7 mars 1990, deux arrêts, req.n. 91573 et n. 96231, conclusions Mme Hagelsteen)
- Verfassungs- und EG-rechtliche Bedenken gegen die Mindestkörperschaftsteuer
- Verfassungsrechtliche Bedenken gegen die Mindest-KöSt
- VfGH hebt 50.000 S-MindestKöSt auf!
- Waweru and others v National Assembly and others : [2021] eKLR
- Wealth tax add-ons : an alternative to comprehensive wealth taxes
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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/tNRok1epm_s/" 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/tNRok1epm_s/">minimum tax</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>
