coherence principle
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The concept coherence principle represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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coherence principle
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The concept coherence principle represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- coherence principle
26 Items that share the Concept coherence principle
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- Thirty years of fiscal (in)coherence
- Anrechnung ausländischer Erbschaftsteuer in Nicht-DBA-Fällen : FG Düsseldorf, Urteil v. 4.5.2022 - 4 K 2501/21 Erb
- Ausgewählte Praxisbeispiele zur Relevanz der US-Steuervorschriften für deutsche Konzerne
- Balanced allocation and coherence : some thoughts in light of Argenta and K
- Bedeutung des "Korrespondenzprinzips" für die unionsrechtliche Rechtfertigung des Paragr. 50 Abs. 1 Satz 3 EStG : BFH, Beschluss vom 14. 5. 2013 - I R 49/12
- Beteiligungsähnliche Genussrechte und das Korrespondenzprinzip innerhalb der Hinzurechnungsbesteuerung
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Commission v. Denmark : can cohesian work as a justification?
- De samenhanggedachte in het belastingrecht
- Der EuGH und die Rechtssache Keller: weitere Fragen für die Kohärenzdogmatik
- Festschrift für Jürgen Lüdicke
- Fiscal cohesion, fiscal territoriality and preservation of the (balanced) allocation of taxing power; what is the difference?
- Foreign shareholders' financing of German corporations : tax pitfalls
- Hybrid Mismatches im Ertragsteuerrecht
- Hybride Gestaltungen Nach der ATAD II : Umgang mit harmonisierten Korrespondenzregeln im Ertragsteuerrecht
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- La coherencia del sistema fiscal como causa de justificación en la jurisprudencia comunitaria
- Losing out at the snooker table : cross-border loss compensation for PEs and the fundamental freedoms
- On the validity and scope of macro-coherence
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
- The EC Court's attempts to be reconcile the treaty freedoms with international tax law
- The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
- The coherence principle under EC tax law
- The influence of European Law on direct taxation : recent and future developments
- The jurisprudence of the European Court of Justice : limitation of the legal consequences?
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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/Fe32SH27mrc/" 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/Fe32SH27mrc/">coherence principle</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/Fe32SH27mrc/" 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/Fe32SH27mrc/">coherence principle</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>
