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.
The Resource
earnings stripping
Resource Information
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
100+ Items that share the Concept earnings stripping
Context
Context of earnings strippingSubject of
- '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?
- 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
- 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 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 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>
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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>
