grandfather clause
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The concept grandfather clause represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
grandfather clause
Resource Information
The concept grandfather clause represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- grandfather clause
28 Items that share the Concept grandfather clause
Context
Context of grandfather clauseSubject of
- ATAD implementation in Belgium : an analysis of the new interest limitation rule
- An investor's approach to cost sharing agreements : the new proposed regulations
- Bedeutung der Kapitalverkehrsfreiheit für die Schweiz : Erkenntnisse aus kürzlich ergangenen Urteilen des EuGH zu Art. 56 EG-Vertrag
- Beschränkung der Firmenwertabschreibung auf unbeschränkt steuerpflichtige Gruppenmitglieder verstösst gegen die Niederlassungsfreiheit = Restriction of goodwill amortization on domestic share deals violates the freedom of establishment
- Blurred boundaries
- CGT - mature adult or unruly adolescent?
- Die Firmenwertabschreibung iSd Paragr. 9 Abs 7 KStG aF : Rechtsfolgen bei Pflicht zur Ausweitung auf Auslandsbeteiligungen = Goodwill amortization according to Sec 9 Para 7 CITA : legal consequences of the extension to foreign participations
- Die Fortbestandsgarantie des Art. 57 Abs. 1 EG im Steuerrecht : Anmerkung zu FG Hamburg vom 9.3.2004, VI 279/01, EFG 2004, 1573
- Draft legislation amending Germany's investment tax law in line with the AIFM directive
- FATCA ou le Nouvel Impérialisme Fiscal Américain
- Final mix
- Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
- Free movement of capital and third countries : exploring the outer boundaries with Lasertec, A and B and Holböck
- Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ
- IRS issues long-awaited temporary regulations on cost-sharing arrangements
- IRS releases initial guidance on withholding under Foreign Account Tax Compliance Act
- Indofood : HMRC's guidance
- Italian tax reform : new legislation on abuse of law and statute of limitations
- New Dutch hybrid loan legislation fills in some gaps
- New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia
- New tax rules for intra-group financing in Luxembourg
- New transfer pricing regime in Finance Bill 2010
- Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
- Review and rewrite of the Income Tax Act 1961
- Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA
- Traditional equipment leasing
- Using treaties and holding companies for Latin American tax planning
- What the 12.5% tax rate offers corporates
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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/u8w7oZFX3ZA/" 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/u8w7oZFX3ZA/">grandfather clause</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/u8w7oZFX3ZA/" 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/u8w7oZFX3ZA/">grandfather clause</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>
