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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- 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
- All roads lead to Ireland : Pillar 2 and the path of least resistance
- An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
- Aufhebung der Mindestkörperschaftsteuer durch den Verfassungsgerichtshof
- Biden's corporate tax policy : implications for competitiveness
- Biden's global minimum book tax is laden with complexities
- Can GILTI + BEAT = GLOBE?
- Canada : tax planning service
- China's surprising silence on digital taxation
- Comparing CFC rules around the world
- De minimumbelasting: moet België het voorbeeld volgen van de Verenigde Staten?
- Design choices for unilateral and multilateral foreign minimum taxes
- Design options in minimum tax : anomalies in Pakistan's alternative minimum tax
- Developments on the digital economy front : progress or regression?
- Die Mindestkörperschafsteuer
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Does the Belgian fairness tax conform with EU law?
- Economic analysis : which large U.S corporations would pay Biden's 15% minimum tax?
- Einfluss der US-Steuerreform auf die Bestimmung der Niedrigbesteuerung iSd Paragr. 8 Abs. 3 S. 1 AStG
- Einführung einer Mindeststeuer nach den Plänen der OECD : Darstellung und rechtliche Einordung des sog. Pillar Two
- Ertragsbesteuerung digitalisierter Geschäftstätigkeiten (Teil II)
- 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 (Pillar Two) - Kompetenzrechtliche Erwägungen zur Umsetzung eines Mindestbesteuerungssystems innerhalb der Europäischen Union
- GloBE - Lehren aus GILTI
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- GloBE proposal and possible carve-outs : is there a future for preferential tax regimes?
- Global minimum taxation? An analysis of the anti-base erosion initiative
- 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 corporate tax regime post-BEPS : a regulatory perspective
- International effective minimum taxation - the GLOBE proposal
- Is an METR compatible with EU/EEA free movement guarantees?
- Konzepte der Mindestbesteuerung : eine vergleichende Darstellung für Deutschland, Österreich und die USA
- Körperschaft- /Umgründungssteuer - Update Dezember 2018 : Aktuelles auf einen Blick
- Maatregelen voor belastingheffing digitale economie
- 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 Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Minimum taxes and repeated tax competition
- Minimum winstbelasting voor multinational
- Musterbeschwerde zur Mindestkörperschaftsteuer
- Neue Mindestkörperschaftsteuer
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- Neue luxemburgische Mindeststeuer für bestimmte Körperschaften ab 2011
- OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
- 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
- Op naar een meer legitiem belastingsamenwerkingsmodel?!
- Op weg naar balans in de vennootschapsbelasting : analyses en aanbevelingen
- Pillar 2's innovation problem : how GLOBE threatens IP regimes
- Potential repsonse to GLOBE : domestic minimum taxes in countries affected by the global minimum tax
- Profit allocation in digital businesses
- Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
- 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
- Taxing global digital commerce
- Taxing multinationals : the GloBE proposal for a global minimum tax
- The 'making' of capital allowances and other related issues in Nigeria
- The 2020 Pillar Two Blueprint : what can the GloBE income inclusion rule do that CFC legislation can't do?
- The Baucus international business tax reform discussion draft : key design issues
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- The OECD digitalization project : it's not just about digital
- The OECD's digital economy taxing rights allocation mash-up
- 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 merits of a territorial tax system
- 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!
- 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>
