corporate income tax
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The concept corporate income tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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corporate income tax
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- "Fremdfinanzierung" von Kapitalgesellschaften durch Anteilseigner : im deutschen und ausländischen Körperschaftsteuerrecht
- "Gesetz zur Ergänzung des Jahressteuergesetzes 1996 und zur Änderung anderer Gesetze" verabschiedet
- "Home sweet home" versus international tax planning : where do multinational firms hold their U.S. trademarks?
- "Open for business, closed for avoidance" : the UK Budget sets out the Governments's plan for recovery
- "Poolen binnen un buten" - der RFH, der BFH und die Gewinngemeinschaft
- "Quick-fix" tax costs but no sweeping reform
- "Rückhalt im Konzern" : ein Kurzüberblick und Versuch einer Definition
- "Substantial" light on indirect transfer provisions
- "Testo Unico" - the new Italian tax law
- "Wirtschaftliche oder sonst beachtliche Gründe" im Sinne des Paragr. 50d Abs. 3 EStG bei ausländischer geschäftsleitender Holding
- "Zukunftsorientierte Steuerpolitik". Reform der Unternehmensbesteuerung im Dienste von Wachstum und Beschäftigung
- '20 percent for 2020' : a scenario for Belgium's corporate tax reform
- 'Accounting' for China's tax reform
- 'Continuïteit en vernieuwing' en de vennootschapsbelasting
- 'Fair share' : naar een alternatieve minimumbelasting in de VPB?
- 'GILTI' as charged? Mögliche Auswirkungen der US-Steuerreform auf die deutsche Lizenzschranke gemäß Paragr. 4j EStG
- 'Sharing the pie' : taxing multinationals in a global market
- 101 Checklists for successful business in the Gulf. Bahrain - Kuwait -Oman - Qatar - Saudi Arabia - UAE
- 101 Ways of saving tax '82 : the book everyone needs! Income tax, corporation tax, capital gains tax and VAT
- 101 Ways of saving tax : Sunday Telegraph
- 15% tax - and still taxpayers grumble
- 1974 change of Japanese taxes
- 1977 Tax Council Report : first part
- 1982/83 Supplement to Silke on South African Income Tax
- 1983/84 Supplement to Silke on South African Income Tax
- 1984/85 Supplement to Silke on South African Income Tax
- 1985/86 Supplement to Silke on South African Income Tax
- 1986 Budget : comprehensive developments affecting individual and corporate taxpayers
- 1986 Corporate tax laws
- 1987 Amendments to special taxation measures law in respect of corporation taxation
- 1987 tax provisions affecting corporate acquisitions and dispositions
- 1988 Budget proposals
- 1988 and new year taxation issues for 1989
- 1989 Filled-in tax return forms and guidelines
- 1989 Income tax highlights
- 1989 Revisions to the tax laws of the Republic of Korea
- 1990 Budget : celebration budget for a maturing nation
- 1991 Tax Reform Act
- 1992 reforms in tax structure and policy
- 1992: Europarechtliche Einflüsse auf die Unternehmensbesteuerung
- 1994 Guidebook to California taxes
- 1995 Budget : good budget but no tax reductions for companies or individuals
- 1995 Federal Budget : a new road of fundamental reform
- 1996-97 Budget continues economic reforms
- 1997 Budget : a budget for the finance sector to further develop Singapore as a regional financial centre
- 1997 Budget Law
- 1998 Budget : a cautious but pragmatic budget
- 1° gennaio 1990 : testo unico imposte dirette e D.L. n. 414/89
- 20% means 20%
- 2000 Guidebook to California taxes : includes personal income tax return preparation guide
- 2000 Guidebook to New York taxes
- 2000 Guidebook to Texas taxes
- 2001: a tax Odyssey? : a closer look at the new German Tax Reform Proposal 2001
- 2002 Ontario budget : balanced, but tax cuts are delayed
- 2008 Tax Reform Act
- 2010 Mexican tax reform
- 2010 changes to Slovak tax legislation
- 2011 income tax amendments
- 2013 income tax reform in Norway
- 2014 Corporate tax changes
- 2014 income tax law changes : new taxation rules for partnerships limited by shares
- 2014 income tax reform in Norway
- 2015 Canada election results : possible tax changes for businesses
- 2015 Japanese Tax Budget : an overview
- 2016 Federal tax guide
- 2017, the Year of the Dreamers; 2018, the Year of the Realists?
- 2018 : the busiest tax year yet
- 2018 Tax Code
- 20th century taxes and their future
- 2nd Asian Pacific Tax Conference December 4-6, 1984 : taxation and the two-way flow of investment between Asian-Pacific countries and the developed world
- 3% Corporate income tax surcharge on distributed income : the beginning of the end?
- 5 Lessons on profit shifting from U.S. country-by-country data
- 60 Years of harmonization initiatives on corporate taxation
- 70%-ige Steuerbelastung der deutschen Unternehmen - ja oder nein?
- A French reaction to the communication from the Commission "Towards an internal market without tax obstacles"
- A Union that strives for more also in the area of taxation : tax measures in the incoming Commission's political guidelines
- A better alternative to wealth taxes
- A brief examination of recent Chinese tax rules on nonresident enterprises
- A brief look at the early history of unintegrated corporate and individual income taxes in the U.S.A
- A brief outline of the imposition in Guyana of income tax, corporation tax, capital gains tax, withholding tax and property tax with special reference to foreign corporations operating in Guyana, through a branch establishment or an agency
- A businessman's introduction to China
- A capital idea
- A case for higher corporate tax rates
- A clearer landscape
- A closer look at Belgium's notional interest deduction
- A commentary on the United Kingdom Budget 1987
- A common GAAR to protect the harmonized corporate tax base : more chaos in the labyrinth
- A common consolidated corporate tax base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
- A common consolidated corporate tax base in the European Union - a beauty or a beast in the quest for tax simplicity?
- A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
- A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
- A comparative look at regulation of corporate tax avoidance
- A comparative model of corporate income tax shifting utilizing cross sectional data
- A comparative perspective of the US controlled foreign corporation rules
- A comparative study of Nepalese and Japanese income and property taxes
- A comparison of R&D tax incentives in Turkey
- A comparison of inventory costs for tax purposes in the United States and West Germany
- A competitive tax regime for the UK - a likely prospect?
- A complete guide to the Tax Reform Act of 1986
- A comprehensive and contextual review of Polish taxation in 2005
- A comprehensive and contextual view of Polish taxation in 2014
- A critical approach to GAARs in the Greek and EU tax law
- A critical look at the Clinton administration's "corporate tax shelter" proposals
- A destination based allowance for¿corporate equity
- A fair income tax on the trillion-dollar behemoths
- A flat rate tax on capital income: The Nordic model
- A four-factor framework for analyzing the taxation of tech companies with limited to no physical presence
- A global pandemic Covid-19 : the UK tax consequences of restrictions on movement and how the costs of ongoing government support will be funded by UK taxpayers in the long term
- A global tax system? Appraising the model GloBE rules
- A guide for businessmen and investors: Italy
- A guide to Gambian taxation, financial and other matters
- A guide to business in Spain
- A guide to business in Spain
- A guide to taxation : A guide to income tax, wealth tax, gifts tax, estate duty & stamp duty
- A guide to the Argentinian tax system
- A guide to the French tax system
- A guide to the Passive Loss Rules
- A guide to the incorporation of companies in Canada and Canadian taxes
- A guide to the new corporate tax shelter regulations
- A hypothesis for radical tax reform in the European Union - the implications of the abolition of corporate income taxes
- A judge's tale : corporation tax and Community law
- A level playing field for business taxation in Europe: why country size matters
- A look at Angola's tax system
- A look at Denmark's newly passed tax reform
- A look at Germany's new Reduction Tax Act 2001
- A market-value based corporate income tax
- A modest proposal
- A more competitive location for holding companies
- A multidimensional analysis of the concept of 'place of effective management' in India : a panacea to the double taxation conundrum?
- A new corporate tax
- A new corporate tax system
- A new era dawns
- A new scene
- A new tax regime for the 21st century - corporation tax aspects
- A note on some radical alternatives to the existing international corporate tax and their implications for the digital(ized) economy
- A practical approach to Lithuanian taxation of corporate transactions
- A practitioner's guide to corporate distributions in Canada and the U.S. : part 1
- A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings
- A primer on U.S. taxation of inbound corporations
- A proposal for business tax reform in Sweden
- A proposed EC system for the taxation of corporate income and dividends
- A qualitative evaluation of income tax designs for the informal economies in Pakistan and Thailand
- A quick guide to taxation in Ghana : 2008 tax facts and figures
- A reaction to MARGO. Coporate and business taxation
- A reforma da tributação das empresas : uma visão para o empresariado brasileiro
- A report on the federal revenue system submitted to Undersecretary of the Treasury Roswell Magill, (September 20, 1937)
- A review of Malaysia's 2009 Budget
- A review of capital taxation in France
- A review of pending Japanese tax legislation
- A review of taxation in ten Caricom territories
- A review of the 1996 Budget and other recent tax developments
- A review of the provisions of the Tax Reform Act of 1986 relating to corporate acquisitions
- A short guide to Algeria's tax system
- A short guide to Croatia's tax system
- A short guide to Philippine taxes
- A short guide to Philippine taxes
- A short guide to doing business in Singapore
- A short guide to taxation in Korea
- A short guide to the Angolan tax system
- A short guide to the Canadian tax system
- A short guide to the Georgian tax system
- A short guide to the Irish tax system
- A short guide to the Isle of Man tax system
- A short guide to the Japanese tax system
- A short guide to the South African tax system
- A short survey of the Ethiopian income tax system
- A silver linings guidebook : corporate planning for coronavirus losses
- A single European market with 25 different corporate taxes? Fiscal disparity in Spain with regard to its future in the European Union
- A step towards a fair corporate taxation of groups in the emerging global market
- A summary of recent legal developments in Indochina: Cambodia
- A summary of recent legal developments in Vietnam
- A survey and analysis of the tax systems in the Caribbean Common Market
- A survey of current U.S. international tax developments
- A survey of current U.S. outbound international tax developments
- A survey of the Turkish tax system
- A survey of the changing nature of Ghana's tax system
- A survey of the tax system
- A tax guide to Europe
- A tax on gross assets of enterprise as a form of presumptive taxation
- A tax on gross assets of enterprises as a form of presumptive taxation
- A tax on the system
- A tax system for sustainable growth
- A tax-efficient structure will benefit real estate investment
- A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
- A textbook on Japanese tax administration
- A treatise on tax planning
- A tributação da moeda virtual em Portugal : conceito, natureza e enquadramento fiscal das criptomoedas no panorama português
- A tributação universal da renda empresarial : uma proposta de sistematização e uma alternativa inovadora
- A two-pronged approach to reforming international corporate taxes in the U.S
- A wind of change? Reforms of tax systems since the launch of Europe 2020
- ABC Assistance to business in Canada : the Federal Government's directory of business assistance programs, services and incentives
- ABC der Steuern im Privat- und Unternehmensbereich
- ASEAN : towards the establishment of a community (corporate) business profits tax
- ASSOCHM - IFA conference
- ATAD II - Ausweitung der Abwehrmaßnahmen gegen steuerlich hybride Gestaltungen auf Drittlandsfälle
- Aanmerkelijk belang (in het Besluit op de Inkomstenbelasting 1941 en het Ontwerp van de Wet op de Inkomstenbelasting 1960
- Aanpassingen in de regeling voor tiijdelijke afwaarderingen bij deelnemingen
- Abbau der Doppelbelastung. Die Körperschaftsteuerreform nimmt Gestalt an. Modell der Steuerreformkommission hat Chancen auf Realisierung
- Abgabenordnung (AO 1977) : Handkommentar
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- Abolition of Guernsey's deemed distribution rules
- Abolition of Swiss cantonal auxiliary company and mixed company status - what companies should know
- About that 8 percent U.S. corporate tax rate
- Abschied vom Verbot der "virtuellen" Doppelbesteuerung? : Paragr. 50d Abs. 9 EStG als nationale switch over-Klausel
- Abuse of law : international aspects of recent case law
- Abuse through the use of shell companies and arrangements for tax purposes in the European Union : feedback on the EU consultation by the IBFD task force on EU law
- Abweichende Bemessungsgrundlagen im Aus- und Inland als Ursache von Niedrigbesteuerung im System der Hinzurechnungsbesteuerung : illustriert anhand von Fallstudien
- Abzugsbeschränkungen im internationalen Steuerrecht : Analyse und Wirkungsvergleich der deutschen und österreichischen Lizenzschranke
- Abzugsbeschränkungen nach Paragr. 8b KStG und dem Halbeinkünfteverfahren
- Accession to the EU : what does it mean for Polish direct taxation?
- Accounting and tax aspects of allocations in the Spanish corporate income tax
- Accounting treatment and tax implications of repo transactions
- Accounting treatment of expenses, incomes and special items
- Accumulation of tax-loss carryforwards : the role of book-tax non-conformity
- Acquiring, holding and financing Canadian corporations
- Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
- Across the pond
- Act 81 of 1996 on corporate tax and dividend tax, passed by Parliament on 12 November 1996
- Act IX of 1988 on corporate profit tax
- Activities of the European Union : taxation
- Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0 = Multilateral Agreement of 130 jurisdictions providing a framework for international tax reform (BEPS 2.0)
- Adding up the interest
- Addressing BEPS : lessons from the U.S. states
- Addressing the debt bias: a comparison between the Belgian and the Italian ACE systems
- Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
- Administering profit and consumption taxation in market jurisdictions : selected similarities in the digital era
- Administration des Contributions Directes et des Accises. Remise des déclarations d'impôt pour 1990
- Administrative issues and CCCTB
- Advanced taxation
- Advances in taxation [2017]
- Advances in taxation [2019]
- Advancing tax clarity and certainty in Nigeria
- Advantages of use of a Netherlands Antilles corporation to hold U. S. real estate
- Adójog : kommentár a gyakorlat számára
- Afgewaardeerde vorderingen
- Afgewaardeerde vorderingen in de vennootschapsbelasting : written-down claims in the Corporate Income Tax (with a summary in English)
- Afrique Centrale : Cameroun, Centrafrique, Congo, Gabon : guide pratique et fiscal
- Afrique du Nord et Afrique Noire Francophone
- Aftrek van rente in de vennootschapsbelasting, in het bijzonder art. 10a: ongewijzigd handhaven, aanpassen of afschaffen
- Aftrekbaarheid voor de vennootschapsbelasting van stockopties
- Aftrekbeperkingen van de rente in het internationale belastingrecht
- Agassi v Robinson (Inspector of taxes) : [2006] UKHL 23
- Aktivitätsvorbehalte des gewerbesteuerlichen Schachtelprivilegs bei britischen Schachteldividenden nach dem Brexit : ergänzende Überlegungen zu Lüdicke: Subject-to-tax-Klausel bei britischen Schachteldividenden nach dem Brexit (IStR 2017, 936)
- Aktuell företags beskattning : i lagstiftning och praxis
- Aktuelle Entwicklungen bei den steuerlichen Anforderungen an die Zwischenschaltung ausländischer Kapitalgesellschaften : Anmerkung zu BFH v. 31.5.2005 - I R 74, 88/04, FR 2005, 1094
- Aktuelle Entwicklungen bei der internationalen Reform der Unternehmensbesteuerung
- Aktuelle Entwicklungen im indischen Steuer- und Wirtschaftsrecht : niedrigere Körperschaftsteuer, aber auch Abschaffung von Vergünstigungen für Unternehmen
- Aktuelle Entwicklungen zu den direkten Steuern im Jahr 2013
- Aktuelle Rechtsprechung zum Konzern- und Unternehmenssteuerrecht
- Aktuelle Steuertexte
- Algemeen belastingrecht - inkomstenbelasting : overzicht rechtspraak 2005
- Algemeen nut beogende instellingen : Bespreking van het rapport van de Commissie 'Algemeen nut beogende instellingen'
- Algemeen nut beogende instellingen : Rapport van de Commissie algemeen nut beogende instellingen
- Algérie
- Aligning tax and accounting profits : the need to review current legislation : discussion paper
- Alkotmány és adójog
- All States tax handbook 1990 : tax charts and calendars covering income, sales and use, property, and other taxes
- All States tax handbook 2005 : tax charts and calendars covering income, sales and use, property, and other taxes
- All it's cracked up to be?
- All roads lead to Ireland : Pillar 2 and the path of least resistance
- Allgemeine Hinweise für Geschäfte mit spanischen Handelspartnern. (Prozessrecht und Rechtsdurchsetzung). Teil II. = Informaciones generales para operar con empresas españolas, parte segunda
- Allgemeine Verwaltungsvorschrift über die Änderung der Körperschaftsteuer-Richtlinien 1985, KStAR 1990. Vom 17. Dezember 1990
- Alternative forms of corporation tax
- Amended thin capitalization rules
- Amending the OECD Model Treaty and commentary in response to corporate tax integration
- Amendment of the Philippine Tax Code
- Amendments to Finnish corporate income taxation and dividend taxation as of 2014
- Amendments to particular Turkish tax laws
- Amendments to the Bulgarian Corporate Income Tax Act
- America's refusal to 'race to the bottom' : worldwide vs. territorial taxation
- American Jobs Creation Act of 2004 : H.R. 4520
- Amor España
- Amplio análisis del sistema impositivo español
- An EU corporate income tax filling the hole in the EU Budget : an end to tax competition and "tax abuse"?
- An alternate solution for France's digital services tax
- An analysis of Sri Lanka's 1995 Budget
- An analysis of the oil fiscal regime of Uganda
- An analysis of the taxation of businesses in Poland
- An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators
- An income tax planning model for small businesses
- An international comparison of flow-through regimes : how does New Zealand's new regime rate?
- An introduction to Dutch tax law 2010
- An introduction to Swedish law
- An introduction to taxation
- An introduction to taxation in Kenya
- An introduction to taxation in New Zealand
- An investor's guide to Finnish reporting requirements and taxation
- An old tale with some new perspectives : on taxation of royalty income relating to US-registered patents under the Korea-US Tax Treaty
- An outline of Korean (Rep. of) taxes
- An outline of some of the key corporate tax incentives currently available in Hungary
- An overview of Dominican tax law
- An overview of Hungarian trusts
- An overview of Japanese individual and corporate income tax laws
- An overview of Mongolian income taxation
- An overview of corporate income tax
- An overview of the Mauritius tax system
- An overview of the new Spanish corporate income tax law
- An overview of the tax regime
- An overview of the tax regime
- An unclear escape route for U.K. small companies
- An update on the U.K. corporate tax reform
- Analisis de reforma tributaria : filosofia politica y estructura global : consorcis : legislacion
- Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés
- Analyse der aktuellen Rechtsprechung des BFH zur Verrechnungspreisbestimmung
- Analyse und Vergleich der Besteuerung von Kapitalgesellschaften nach deutschem und amerikanischem Steuerrecht : eine EDV-gestützte Modelluntersuchung zum internationalen Steuerbelastungsvergleich
- Analysis of Turkey’s controlled foreign company regime
- Analysis of certain key recommendations of the task force on tax reforms
- Analysis of incentives in 10 EC countries. Labor intensive project. Net cash equivalent. Mapping
- Analysis of transfer pricing amendments in Spain's corporate income tax law
- Andorra : exchange of information and new tax system in the context of the OECD's and EU's initiatives
- Andorra's new corporate income tax
- Angemessenheit im Steuerrecht : die wirtschaftliche Angemessenheit betrieblicher Aufwendungen, Bewertungen, Abschreibungen sowie der Gewinnverteilung bei Personen- und Kapitalgesellschaften als Voraussetzung für ihre steuerliche Anerkennung
- Anglo-American corporate taxation : tracing the common roots of divergent approaches
- Anglo-Amerikaanse trusts en subjectieve vennootschapsbelastingplicht : enkele notities aangaande fiscale transparantie
- Anleitung zur Körperschaftsteuererklärung 2003
- Anmerkungen zum Nichtanwendungserlass des BMF v. 30.3.2016 zur Sperrwirkung von Art. 9 OECD-MA gegenüber der Anwendung von Paragr. 1 AStG auf Teilwertabschreibungen von Darlehensforderungen gegen ausländische Tochtergesellschaften
- Annex - Taxation and the future of work : how tax systems influence choice of employment form
- Annuaire fiscal 2002
- Annuario delle imposte dirette : 1973-1988
- Another slice of pie : examining U.K. fiscal policy in 2022
- Anrechnung ausländischer Körperschaftsteuer in der (Dauer-) Warteschleife : was möglich ist und was möglich sein sollte
- Anrechnung ausländischer Steuern und ATAD - verpflichtet das EU-Recht zur Anrechnung ausländischer Steuern auf die Gewerbesteuer?
- Anrechnung der Gewerbesteuer auf die Einkommensteuer nach der Unternehmensteuerreform 2008
- Anrechnungsmethode als geringster und gemeinschaftsrechtskonformer Eingriff in die Besteuerung von Portfoliodividenden? = Credit method as the most appropriate and non-discriminatory tax treatment of foreign portfolio dividends?
- Anteproyecto de ley del impuesto sobre sociedades
- Anti profit-shifting rules and foreign direct investment
- Anti-BEPS-Richtlinie : Erweiterung um Regelungen zur Neutralisierung von hybriden Gestaltungen mit Drittstaaten
- Anti-BEPS-Richtlinie : Konzernsteuerrecht im Umbruch?
- Anti-avoidance legislation of Scandinavian countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member states : Denmark, Finland, Norway and Sweden compared
- Anti-avoidance legislation of mayor German language countries with reference to the 2014 corporate income tax burden of the thirty-four OECD Member countries : Germany, Switzerland and Austria compared
- Anti-avoidance provisions in the Spanish corporate income tax act
- Anti-tax avoidance in corporate taxation under EU law : the internal market narrative
- Anticipated and deferred corporate income tax in companies' financial statements
- Antimisbruikbepaling in de vennootschapsbelasting
- Ants and the shifting sands of tax reform down under
- Anwendung des Halbeinkünfteverfahrens auf Optionsrechte auf Anteile an Kapitalgesellschaften
- Anwendung des Paragr. 8b Abs. 7 KStG auf Finanzunternehmen aus Drittstaaten
- Anwendung des Sec. 8b Abs. 7 KStG
- Anwendung des para 8 b Abs. 7 KStG. (BMF Schrb. vom 10.1.2000, IV D3- S1300-217/99)
- Anzeigepflicht für Steuergestaltungen - Möglichkeiten für ihre Implementierung in Deutschland
- Análisis de la nueva Ley del Impuesto sobre Sociedades
- Análisis de la tributación y contabilidad de los promotores en las iniciativas de crowdfunding en España : estudio comparativo del marco legal en China, Reino Unido, Estados Unidos y Australia = Analysis of the taxation and accounting of creators in crowdfunding initiatives in Spain : comparative study of the legal framework in China, the United Kingdom, the United States and Australia
- Aozora v HMRC : guidance and legitimate expectations - a losing battle?
- Aplicación del impuesto de sociedades
- Aplicación e integración de los modelos tributarios societarios : distribución, fiscalidad y deducción por doble imposición de los dividendos = Application and integration of corporate tax models : distribution, taxation and deduction for double taxation of dividends
- Appendix 1 : Article 58 of the Corporate Income Tax Code
- Apple : why the EU needs a common corporate income tax
- Apportionment mechanisms for an EU company tax base
- Apports et impôt sur le bénéfice : le principe de déterminance dans le contexte des apports at autres contributions de tiers
- Appraisal of the amendments proposed by the Finance Bill 1990 in the Income Tax Ordinance, 1979
- Aprobado el Reglamento del Impuesto sobre Sociedades
- Aproximación a la tributación de los robots
- Arbeitstabellen für den Steuerpraktiker : Stand 1. März 1982
- Arbeitstabellen für den Steuerpraktiker : Stand 1. März 1986
- Arbeitstabellen für den Steuerpraktiker : Stand 1. März 1992
- Are HMRC's 281 million pound DPT tax yield stats misleading the public?
- Are international tax regimes monolithic?
- Are non-U.S. pharmas "paid" to stay offshore?
- Are turnover-based taxes a suitable way to target business profits?
- Are we heading towards a corporate tax system fit for the 21st century?
- Are your firm's taxes set in Warsaw? Spatial tax competition in Europe
- Argentina changes its tax system to become more competitive
- Argentina's comprehensive 2018 tax reform
- Argentine income tax reform
- Argentine tax reform : opportunities and challenges for foreign investors
- Armonización fiscal y aproximación de los sistemas fiscales
- Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization
- Arrêté royal du 18 février 1993 déterminant le modèle de la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 1993
- Arrêté royal du 2 mars 1995 déterminant le modèle de la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 1995
- Arrêté royal du 22 juillet 1993 portant majoration du précompte professionnel
- Arrêté royal du 22 octobre 1993 modifiant l'AR/CIR 92
- Arrêté royal du 27 mars 1992 déterminant le modèle de la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 1992
- Arrêté royal du 3 janvier 1995 modifiant l'AR/CIR 92
- Arrêté royal du 5 mai 1998 déterminant le modèle de la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 1998
- Arrêté royal du 7 mars 1994 déterminant le modèle de la formule de déclaration en matière d'impôt des sociétés pour l'exercice d'imposition 1994
- Arrêté royal du 9 février 1995 déterminant le modèle de la formule de déclaration en matière d'impôt des personnes morales pour l'exercice d'imposition 1995
- Arrêté royal modifiant, en matière de précompte mobilier, l'arrêté royal du 4 mars 1965 d'exécution du Code des impôts sur les revenus
- Art. 13L Wet VPB 1969 : lid 6 ontleed - deel 1
- Art. 13a Wet VPB 1969 - toe aan een herwaardering?
- Art. 14 Wet Vpb. 1969 getoetst aan de fusierichtlijn
- Art. 15, lid 2 van de Wet op de inkomstenbelasting 1964 : een beschouwing over de gevolgen van de ontbinding van een huwelijksgemeenschap waartoe het vermogen van een onderneming behoort, anders dan door het overlijden van degene voor wiens rekening de onderneming wordt gedreven
- Art. 15b Wet Vpb 1969 in de praktijk
- Art. 20, vijfde lid, Wet Vpb. 1969: de stand van zaken
- Article 10a Corporation Tax Act 1969 : a plea for thin capitalization in the Netherlands
- Artiest en fiscus
- Artiest en fiscus
- Artikel 49 WIB 1992 ont(k)leed : lessen uit negentig jaar cassatierechtspraak inzake kostenaftrek - een actueel overzicht met praktische én theoretische beschouwingen op het vlak van de vennootschapsbelasting
- As novas reformas fiscais portuguesas do século XXI
- As sociedades insolventes e a tributação em sede de imposto sobre o rendimento das pessoas colectivas (IRC) em Portugal = Insolvent companies and corporate income taxation in Portugal
- Asas dan dasar perpajakan 1
- Asas dan dasar perpajakan 2
- Asia Business Guide
- Asia and the Pacific : a tax tour
- Asia-Pacific investment fund tax structures
- Asia-Pacific tax and business fundamentals
- Asia-Pacific tax review : Singapore closes in on archrival Hong Kong
- Asimetrías e instrumentos financieros híbridos : la (in)compatibilidad del Artículo 15 bis 1 LIS con el derecho de la Unión Europea y los convenios para evitar la doble imposición = hybrid mismatches and hybrid financial instruments : the (in)compatibility of Article 15 bis 1 CITL with EU Law and tax treaties
- Aspectos fiscales de la dependencia y la discapacidad
- Aspectos fundamentales de la imposición a la renta de sociedades en Venezuela : (actualizado con las disposiciones de la Ley de Impuesto sobre la Renta del 2001)
- Aspectos tributarios para inversion