earnings stripping
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The concept earnings stripping represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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earnings stripping
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The concept earnings stripping represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- earnings stripping
104 Items that share the Concept earnings stripping
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- 'Competitiveness' has nothing to do with it
- 13th Annual congress :conference documentation convened by the ATI - American Tax Institute in Europe held from 14-16 November 1990 in Cannes, France
- A critical look at the earnings stripping regulations
- A perfect storm for corporate inversions : causes and responses
- A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
- ABA Tax Section Members suggest changes to earnings stripping regs
- An analysis of the earnings stripping regulations
- An earnings stripping primer
- An overview of Obama's international tax proposals
- Analysis of the international provisions of the Omnibus Reconciliation Act of 1993
- Anti-inversion regulations and legislation fail to prevent the eodus of U.S. companies abroad
- Art. 10a Wet VPB 1969 en Groupe Steria, waar gaat dit heen?
- Beperking renteaftrek via EBITDA-regels in ATAD 1
- Bush's new tax package explained
- Canadian approach to nondiscrimination and earnings stripping
- Constructive unilateralism : U.S. leadership and international taxation
- Corporate inversions and earnings stripping
- Corporate inversions in the spotlight
- Corporate migration and transfer pricing
- Corporate migrations : the quest to reduce corporate-level tax
- De Duitse earningsstrippingmaatregel: een goede optie voor Nederland?
- De earnings-strippingbepaling en de per-elementbenadering. Een Europeesrechtelijk analyse; noodzaak of anathema voor de interne markt?
- Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries
- Die deutsche Zinsschranke - ein Vergleich mit den niederländischen Thin Capitalisation Rules und den US- amerikanischen Earnings Stripping Rules
- Die steuerlichen Konsequenzen der geplanten US-Regelungen zur Qualifizierung von Eigen- und Fremdkapital für deutsche Unternehmen
- Dividendenstripping mit Auslandsaktien und Zinsstripping mit ausländischen festverzinslichen Wertpapieren. Missbräuchliche Anrechnung ausländischer Quellensteuer
- EC Report on barriers to trade and investment identifies discriminatory U.S. tax practices
- Earnings stripping
- Earnings stripping and high yield discount obligations : Omnibus Budget Reconciliation Act 1989
- Earnings stripping and the complexity of the corporate tax
- Earnings stripping and thin cap rules : maintaining an arm's length distance
- Earnings stripping rules in den USA. Langzeitfalle des US-Fiskus für ausländische Investoren
- Earnings stripping rules limit interest deductions
- Earnings stripping. An analysis of the proposed regulations under Section 163(j)
- Eenvoud, evenwicht en een lager tarief vennootschapsbelasting : waar staan we een jaar later?
- Evaluation of the earnings stripping rules
- Evolution of common law factors characterizing intercompany debt
- Financing U.S. operations under the proposed "earnings stripping" regulations
- Germany issues draft of tax reform plans 2008
- Germany's corporate interest limitation rule
- Germany's corporate tax reform - the road not taken
- Gesellschafterfremdfinanzierung einer US-Tochtergesellschaft - Geplante Änderungen der earnings stripping rules - Reform der IRC Sec. 163(j)
- Gestaltungszwang und Gestaltungsmöglichkeiten bei der neuen Earnings Stripping Regelung in den USA
- Has Mexico's IETU met its policy objectives?
- Het EU-rechtelijke risico van de earningsstrippingmaatregel
- Het consultatiedocument vennootschapsbelasting 2010
- IRS issues proposed earnings stripping rules. (INTL-0870-89) (Section 164 - Interest Deduction)
- Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
- Implementatie van de earningstrippingmaatregel
- Income stripping strategies between states
- Ingrijpende maatregelen renteaftrek en vastgoedmaatregel voor fiscale beleggingsinstellingen
- Interest deductibility under the new US earnings-stripping rules
- Interest stripping not subject to GAAR : Lehigh Cement Limited v. Canada : 2010 FCA 124
- Japan's proposed earnings stripping rules
- Negatieve rente : een eerste beoordeling vanuit vennootschapsbelastingoptiek
- New York State Bar Association Report discusses issues that service might address in earnings stripping regulations. (Section 163 - interest deduction)
- New interest limitation rules can be costly
- Over rente en royalty's : de BEPS-acties 4 en 5
- Planning pitfalls and opportunities for foreign owned corporations under the earnings stripping rules
- Planning strategies under the new US Tax Act
- Proposed earnings stripping regs do not align with BEPS Action 4
- Proposed earnings stripping regulations : limitations on interest deductions by corporations with related tax-exempt and foreign creditors
- Provisions of Revenue Reconciliation Act of 1993 affecting international businesses
- RRA '93 tightens earnings stripping provisions
- Re-thinking check-the-box : subpart F
- Read my lips
- Report on proposed regulations under Section 163(j). Prepared by the Association of the Bar of the City of New York, Tax Section Committee
- Safe haven or earnings stripping rules : a prisoner's dilemma?
- Senate tax bill puts House on the spot
- Springende punten : Van Amersfoort-bundel
- Stateless income
- Stateless income's challenge to tax policy [part 1]
- Strategic responses to proposed US international tax law changes
- Summary of the Administration's revenue proposals
- Tax treatment of interest for corporations
- Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty
- The Final Section 385 Regulations : Part I
- The Final Section 385 Regulations : Part II
- The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan : revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing
- The Section 385 regulations and the broader BEPS landscape
- The enhancement of the earnings-stripping provision
- The impact of IFRS 16 on the application of the earnings stripping rule for Dutch tax purposes
- The legality of the earnings-stripping provision under US income tax treaties
- The potential effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative regarding excessive interest deductions on companies in Asia
- The practical effects of the Obama international tax proposals
- Thin capitalization : an unanswered question following recent Spanish amendments
- Thin capitalization and interest deduction rules : a worldwide survey
- Toward a level playing field for thin capitalization : German and U.S. approaches
- Transfer pricing of financial transactions, stuck between a rock and a hard place
- Treasury report on international tax issues : staying the course on efforts to curtail tax base erosion
- Treasury's unfinished work on corporate expatriations
- U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)
- U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 2 of 5) | U.S. rules on earnings stripping : background, structure, and treaty interaction (part 2)
- U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 3 of 5) | Recent U.S. earning stripping proposals : why were the doctors called and is the medicine worse than the disease? (part 3)
- U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 4 of 5) | Overview of inversion transactions : selected historical, contemporary, and transactional perspectives (part 4)
- U.S. taxation of foreign controlled businesses
- US earnings stripping : new rules have drastic impact
- Vereinbarkeit und Wechselwirkungen von Unterkapitalisierungs- und Zinsschrankenregelungen mit dem Dealing-at-Arm's-Length-Grundsatz
- Wenn, dann aber richtig : warum die Verschärfung der amerikanischen Earnings Stripping Regeln durch den American Competitiveness and Corporate Accountability Act gegen das DBA D-USA verstossen würde
- What Japan's 2019 reform means for multinationals
- What the US mid-term elections mean for earnings stripping
- Why it would be premature to tighten U.S. earnings stripping rules
- Wijzigingen renteaftrekbeperkingen bij winstdrainage en overnameholdings per 1 januari 2017
- Zinsabzugsbeschränkung in den USA : Sinnvolle Begrenzung des Gewinnabflusses durch Gesellschafterdarlehen in das Ausland
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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/wDPR5XmT4ww/" 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/wDPR5XmT4ww/">earnings stripping</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>
