subsidy
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The concept subsidy represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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subsidy
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- A note on the effects of tax effects of tax-subsidy policies on the personal distribution of income in dual economies
- Accounting for tax subsidies with special reference to cost of service, or "fair rate of return", utility regulation
- Addressing an opaque foreign income subsidy with expense disallowance
- Administrative Court of Appeals case on netting subsidies and costs under cost-plus method
- Aktuelle Entwicklungen der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2019
- Answering the tax riddles in Singapore's Jobs Support Scheme
- Arbeitsförderung in den neuen Bundesländern
- Are "environmental" tax incentives efficient?
- Arrêté royal du 7 octobre 1994 modifiant l'AR/CIR 92 en ce qui concerne l'immunisation des prix et subsidies payés ou attribués à des savants, des écrivains ou des artistes
- Article 17(3) for artistes and sportsmen: much more than an exception
- Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation
- Australia's experience in tackling the problems of land degradation through the use of fiscal instruments - challenges and prospects
- BEPS 2.0 : Pillar 2, tax incentives and its interplay - can subsidies replace tax incentives
- BTW en overheidssubsidies
- BTW-aspecten van de financieringsbronnen van vzw's
- Belastingvoordelen van buiten de EU : krijgt staatssteun na Apple extraterritoriale werking?
- Benefit-cost analysis of R&D support programs
- Bericht der Bundesregierung über die Entwicklung der Finanzhilfen des Bundes und der Steuervergünstigungen gemäss Sec. 12 des Gesetzes zur Förderung der Stabilität und des Wachstums der Wirtschaft vom 8. Juni 1967 für die Jahre 1989 bis 1992 (Dreizehnter Subventionsbericht)
- Boeing, Airbus, and the WTO : if you're not cheating, you ain't trying
- Brazil's REINTEGRA in light of World Trade Organization rules : a wrong way to incentivize development?
- Brexit : selected tax implications of the Trade and Cooperation Agreement
- Budgetary subsidies in centrally planned economies in transition
- CJEU - recent developments in value added tax 2016
- Can CFC rules be illegal subsidies?
- Carrots, sticks, and salience
- Challenging fiscal subsidies under WTO law: the example of the US foreign sales corporation
- Commentaire de Jurisprudence Tribunal de première instance de Charleroi - 2ème chambre - 21 novembre 2007
- Company car taxation : subsidies, welfare and environment
- Competition for FDI and profit shifting : on the effects of subsidies and tax breaks
- Concealed masterpieces : the intersection of taxation and the art market
- Corona-Hilfsmaßnahmen
- Cost-plus contract R&D services : should state subsidies be deducted from the cost base?
- Credit subsidies in budgetary lending
- De "negatieve belaste reserve in het kapitaal" en de interferentie met de reserve" overgedragen verlies" : deel 2 : huidig toepassingsgebied van de figuur " negatieve belaste reserve in het kapitaal"
- De aanbevelingen van de Commissie Van Dijkhuizen
- De eenmanszaak
- De invloed van het genieten van subsidies op het recht op aftrek
- De niet-belastingplicht van openbare besturen en vrijstellingen van vzw's en gevolgen van de btw-heffing op subsidies : transfers tussen regionaal en federaal niveau
- De vrijwilligerregeling behoeft aanpassing
- Die Umsatzbesteuerung staatlicher Subventionen
- Die ertragsteuerliche und bewertungsrechtliche Behandlung öffentlicher Zuschüsse
- Digital services taxes : this time around
- Direct taxation in England : the experimental subsidies of the fifteenth century
- Direito Tributário, Societário e a reforma da Lei das S/A - Vol. V : controversias após a Lei n. 12.973
- Do patent boxes violate the WTO's subsidy agreement? [part 3]
- Door de muze omhelsd : een onderzoek naar de inzet van belastingsubsidies voor kunst en cultuur in Nederland
- Draft Commission notice on the application of the state aid rules to measures relating to direct business taxation (Doc. IV/980/98-EN Rev. 1). UNICE comments
- EU adopts a new anti-dumping methodology and strengthens its trade defence instruments
- EU-Förderungen am Beispiel von Zielgebietsprämien in NÖ
- Effectiveness of regulatory taxes : control through proceedings v. judicial control : a German constitutional perspective
- Elsevier subsidie almanak : handleiding bij subsidie- en fondswerving
- Environmental pricing : studies in policy choices and interactions
- Environmental tax studies for the ecological transition : comparative analysis addressing urban concentration and increasing transport challenges
- Essential problems with taxation of agriculture
- Evaluatie Algemene wet bestuursrecht II
- Fat taxes : a proportionality approach
- Festlegung der Kostenbasis im Rahmen der Kostenaufschlagsmethode : Cour administrative d'appel Versailles, Urteil vom 11.10.2016 - 14VE02651
- Finances of the nation : tax subsidies for R & D in Canada, 1981-2016
- Financial incentives for businesses in the Netherlands
- Financial support for families with children : options for the new integrated child credit
- Financieel memo
- Financing Bologna students' mobility
- Financiële overheidsfaciliteiten voor het bedrijfsleven
- Finnish energy taxation: how well has it worked?
- Fiscaal praktijkboek 2012-2013 : indirecte belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscal measures for employment promotion in developing countries
- Fiscal subsidies versus trade barriers in OECD countries : an analytical comparison
- Fiscal subsidy control in the post-Brexit era
- Fiscal subsidy control in the post-Brexit era (part 2)
- Fiscale investeringsfaciliteiten : en onderzoek naar de werking van vervroegde afschrijving, investeringsaftrek en de wet investeringsrekening (WIR)
- Foreign tax benefits, other subsidies, and the EU internal market
- Friends with tax benefits : Apple's cautionary tale
- Government spending on Canada's oil and gas industry : undermining Canada's Kyoto committments
- Government subsidies: concepts, international trends, and reform options
- Grants and subsidies
- Green subsidies : politically popular, economically costly, environmentally ambigious
- HMRC v University of Cambridge and HMRC v Frank A Smart & Son Ltd : deduction of input tax incurred on non-economic activities linked to downstream taxable supplies
- Heffing van omzetbelasting bij publiekrechtelijke lichamen
- Highlights aus dem 1. EStR-Wartungserlass 2006 : BMF-Erlass vom 14.7.2006, GZ. 010203/0328-VI/6/2006
- Highlights aus dem Einkommensteuerrichtlinien-Wartungserlass 2021
- How far should the WTO reach into income tax policies?
- Huursubsidie fiscaliseren, doet overheid opveren
- IVA: las subvenciones y el gravamen del consumo
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
- Incentive tax planning for offshore manufacturing (part 2)
- Indirect fiscal effects of long-term care insurance
- Influence of tax policy on green power utilization : an empirical investigation of consumer preferences
- Instruction du 8 septembre 1994 du SLF. Champ d'application de la TVA. Règles du droit à déduction applicables aux assujettis partiels à la TVA
- Intergovernment grants : an evaluation
- International tax law : new challenges to and from constitutional and legal pluralism
- International trade subsidy rules and tax and financial export incentives : from limitations on fiscal sovereignty to development- inducing mechanisms
- Internationale samenwerking met Oost-Europa
- Inventory of estimated budgetary support and tax expenditures for fossil fuels
- Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
- Investitionszulage für Investitionen im beigetretenen Teil Deutschlands (Fördergebiet)
- Investment incentives in the Netherlands
- Kunstliefhebbers, culturele instellingen en belastingen : een onderzoek naar fiscale kansen en grenzen
- La TVA et les subsides: état des lieux en matière de taxation et d'incidence sur le droit à déduction
- Landbouw en fiscus
- Las subvenciones en el Impuesto sobre el Valor Añadido
- Las subvenciones y el impuesto sobre el valor añadido
- Legislating in a crisis : the Temporary Wage Subsidy Scheme
- Lineas de ayuda
- Loi du 24 décembre 1990 instaurant un subside spécifique en vue de promouvoir la construction et le rénovation d'habitations
- Multilateral trade agreements and market-based environmental policies
- OECD companion to the inventory of support measures for fossil fuels 2015
- OECD companion to the inventory of support measures for fossil fuels 2018
- OECD zu abkommensrechtlichen Fragen in Zusammenhang mit der COVID-19-Krise = OECD analyzes tax treaties and the impact of the COVID-19 crisis
- On artworks as merit goods for tax purposes
- On the private benefits of subsidies to education
- Onbelastbare subsidies en het recht op aftrek van BTW
- Pending cases involving Germany : Commission v Germany - Eigenheimzulage
- Pillar two and African countries : What should their response be? The case for a regional one
- Political economy of environmental policy choice : single-instrument policy of taxes or direct regulations vs. policy mix with subsidies
- Private provision of public goods, limited tax deductibility, and crowding out: a comment
- Produktionsstandort Russland : rechtliche und steuerliche Behandlung von Projekten zur Produktionsansiedlung
- Prohibiciones y limitaciones del uso del gasóleo bonificado
- Prospects on the relationship between Chinese direct tax incentives and subsidy rules of the World Trade Organization
- Public policy! Front and center! Can eco-taxes counter subsidies?
- Quality of life : legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands
- Question marks around Hungarian sport financing through corporation tax incentives
- Recent BEPS-related transfer pricing developments in France
- Recent tax reforms in China
- Renewable electricity and tax expenditures : lessons from two countries
- Renewable energy tax incentives and WTO law : irreconcilably incompatible? : an examination of the WTO-consistency of direct corporate tax incentives for the development of renewable energy
- Règlement grand-ducal du 6 janvier 1996 modifiant: a)le règlement grand-ducal modifié du 23 juillet 1983 fixant les mesures d'exécution relatives aux primes et subventions d'intérêt en faveur du logement prévues par la loi modifiée du 25 février 1979 concernant l'aide au logement; b) le reèglement grand-ducal modifié du 17 juin 1991 fixant les dispositions relatives au bénéfice de la bonification d'intérêt en vue de la construction, de l'acquisition ou de l'amélioration d'un logement prévue par la loi modifiée du 25 février 1979 concernant l'aide au logement
- Sixty years of EU State aid law and policy : analysis and assessment
- Some observations on the tax-related provisions in the EU-UK Trade and Cooperation Agreement
- Special economic zones and free trade enclaves : a troubled existence after India : export related measures (Panel) ruling?
- Staatsbügersteuer : Vorschlag zur Reform der direkten Steuern und persönlichen Subventionen durch ein integriertes personalsteuer- und Subventionssystem
- Staatssteun op het grensvlak van bestuursrecht, Europees recht en fiscaal recht : preadviezen
- State aid, subsidy and tax incentives under EU and WTO law
- Steuerleitfaden zur Vermietung : Einkommensteuer, Umsatzsteuer, Verfahrensrecht
- Steurerenlastungen oder Transferzahlungen : eine Untersuchung anhand geltender Steuerentlastungsnormen
- Subsidie info 1994
- Subsidie memo 1997
- Subsidie zakboekje : fiscale, parafiscale en financiële incentives voor ondernemingen
- Subsidie-overzicht 1992
- Subsidiegids voor bedrijven in Nederland. 1989-90
- Subsidies and environment : exploring the linkages
- Subsidies and value-added tax : a comparative study of law and practice in Canada and the European Union
- Subsidies en BTW
- Subsidies en BTW
- Subsidies en BTW in de Europese Unie
- Subsidies en financieringsregelingen van de overheid
- Subsidies in the EU and Switzerland
- Subvenciones : actualizado julio 2021
- Subvenciones y sexta directive : perspectivas de reforma del derecho español como consecuencia de recurso de la comisión
- Subventionen für die Errichtung oder den Erwerb eines Betriebes mit Betriebspflicht - kein steuerbarer Umsatz
- Subventionen in den neuen Bundesländern : ein Leitfaden für Berater, Investoren und Interessenten an öffentlichen Fördermitteln
- Subventionen und Mehrwertsteuer
- Subventionsrecht
- Subventionsrecht und "Schädlicher Steuerwettbewerb" : Selektivität von Steuervergünstigungen als gemeinsames Kriterium
- TVA (6e Directive, Art. 2-1). Champ d'application. Prestations de services à titre onéreux. Notion de lien direct. Activité consistant à jouer de la musique sur la voie publique. Absence de rémunération stipulée. Perception d'un montant ni déterminé ni déterminable. Absence de lien direct. Taxation à la TVA (non) (Concl. CJCE, 3 mars 1994, aff. C-16/93)
- TVA, subventions et versements assimiles
- Takeup of income-tested health-care premium subsidies : evidence and remedies for British Columbia
- Tax benefits for the motion picture industry in Hungary
- Tax consequences of Malaysia's reduction of fuel subsidies
- Tax expenditure : an examination of tax incentives and tax preferences in the Canadian federal income tax system
- Tax incentives and international trade
- Tax incentives for charitable giving as a policy instrument : theoretical discussion and latest economic research
- Tax policy and the economy
- Taxable event and taxable base for VAT of artistes and sportsmen under the Sixth Directive
- Taxation and small businesses
- Taxation in crisis : tax policy and the quest for economic growth
- The 2022 new Netherlands Transfer Pricing Decree
- The French Supreme Administrative Court provides useful clarifications on the deduction of government subsidies from the cost base in applying cost-based transfer pricing methods
- The IP box regime : a study from an international and European perspective
- The Interactions between Chinese tax incentives and WTO's subsidy rules against the background of EU State Aid
- The Unified Income Tax - an initiative to reform income tax law in Germany
- The WTO consistency of the deduction for FDII
- The WTO law of subsidies : a comprehensive approach
- The definition of subsidy and State aid : WTO and EC law in comparative perspective
- The design of enforcement institutions : lessons from the UK's new state aid control regime
- The energy transition and fiscal policy
- The fiscal subsidy on pension savings in the Netherlands
- The green market transition : carbon taxes, energy subsidies and smart instrument mixes
- The impact of differential payroll tax subsidies on minimum wage employment
- The impact of subsidies on the right to deduct input VAT : the Spanish experience
- The inadequacy of EU State Aid law and WTO law on subsidies to regulate energy tax reliefs
- The market for knowledge brokers
- The relevance of WTO Law for tax matters
- The squaring of the circle : subsidy control under the UK-EU Trade and Cooperation Agreement
- The strategic programme for the internal market direct taxation
- The tax implications of forgiveness of debts and the granting of subsidies
- The taxability of capital subsidies and other targeted incentives
- Transfer pricing : should costs be netted with subsidies under the cost plus method?
- U.S. multinational corporations' tax problems in Europe
- UK State aid rules post-Brexit
- Umsatzsteuerliche Behandlung der Tätigkeit von Ärzten : Steuerfreie Umsätze - Steuerpflicht - Praxisgemeinschaften
- VAT and non-taxable subsidies
- VAT in an EU and international perspective : essays in honour of Han Kogels
- WTO Appellate Body denounces ETI exclusion : anatomy of an export subsidy
- WTO agreements versus the EC fiscal aid regime : impact on direct taxation
- WTO and direct taxation
- WTO law and tax subsidies : towards establishing jurisprudential standards
- Waivers and subsidies between companies : French corporate income tax and VAT issues
- Wanneer moet omzetbelasting worden afgedragen over een subsidie ?
- Wegwijs in premieland. Subsidies, garanties en belastingfaciliteiten voor bedrijven, 1977/78 en 1980
- Wet tegemoetkoming chronisch zieken en gehandicapten
- What role can taxes and subsidies play in changing diets?
- Zur Problematik von Subventionen als Instrument der Wirtschaftspolitik
- Zur Steuerfreiheit von Bezügen oder Beihilfen zur unmittelbaren Förderung von Wissenschaft und Forschung
- Öffentliche Mittel und Umsatzsteuerrecht Geldleistungen der öffentlichen Hand als Leistungsentgelt
- Über die Verteiligungsfähigkeit privater Investitionszuschüsse : Massgeblichkeit des unternehmensrechtlichen Realisationsprinzips auch im Steuerrecht
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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/7gBpAB3HM88/" 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/7gBpAB3HM88/">subsidy</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="https://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/7gBpAB3HM88/" 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/7gBpAB3HM88/">subsidy</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
