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.
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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.
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- grandfather clause
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- What the 12.5% tax rate offers corporates
- 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
- Lost in the shuffle : is ATAD producing the desired results?
- 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
- Taxation in theory and practice : selected essays of George R. Zodrow
- Traditional equipment leasing
- Using treaties and holding companies for Latin American tax planning
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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>
