justification
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- "Consistency" and fundamental freedoms : the case of direct taxation
- 'United in diversity' - also in fiscalibus?
- (Finale) Verluste im Kapitalgesellschaftskonzern : EuGH, Schlussanträge v. 10.1.2019 - Rs. C-607/17 'Memira' und Rs. C-608/17 'Holmen'
- A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
- A computational legal analysis of acte clair rules of EU law in the field of direct taxes
- A critical review of the definition of tax avoidance in the case law of the European Court of Justice
- A lose - lose situation : EU freedoms versus Italian taxation on winnings prior to recent Italian amendments
- A misunderstanding of fACT - Metallgesellschaft
- A plea for EU legal certainty
- Abuse and EU tax law
- Abuse of law : what is the value added of the tax dimension?
- Aktuelle Entwicklungen im Beihilferecht - zweites Halbjahr 2018 : Rechtssicherheit bei Sanierungs- und Konzernklausel - EuGH verneint verbotene Beihilfe
- All bets are off(shore)
- Amurta : another nail in the coffin for European withholding taxes
- An analysis of the past, current and future of the coherence of the tax system as justification
- Anti-tax avoidance in corporate taxation under EU law : the internal market narrative
- Asymmetrical tax burdens and EU State Aid control
- At a crossroads : mandatory disclosure under DAC-6 and EU primary law - part 2
- BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
- BMF reagiert auf "Hornbach"-Urteil des EuGH : BMF, Schreiben v. 6.12.2018 - IV B 5 - S 1341/11/10004-09
- Balanced allocation and coherence : some thoughts in light of Argenta and K
- Balancing the fundamental freedoms and tax sovereignty : some thoughts on recent ECJ case law on direct taxation
- Banks v HMRC : human rights and relief for political donations
- Bedeutung und Einwirkung des europäischen Steuerrechts auf die nationale Rechtsordnung : Folgen für das Unternehmenssteuerrecht
- Beginselen van behoorlijk bestuur in het belastingrecht
- Beginselen van behoorlijk bestuur in het belastingrecht
- Belgian property tax successfully challenged before the CJEU
- CFC Reforms in the UK - some EU law comments
- CJEU : German reinvestment relief breaches freedom of establishment
- CJEU addresses Dutch rules on deductions for interest payments and exchange rate losses in X BV and X NV
- CJEU allows non-arm's-length transactions if supported by commercial justification
- CJEU allows use of different tax credit rule for member state and third country
- CJEU examines Finland's taxation of foreign branches
- CJEU finds German exemption regime acceptable
- CJEU finds former French tax shield incompatible with EU law
- CJEU rules German restrictions on foreign tax advisers breach EU law
- CJEU says Denmark must grant loss relief for final cross-border losses
- CJEU says Portuguese taxes on outbound interest violate EU law
- Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue : case C-196/04
- Case C-28/17 NN A/S v. Skatteministeriet : a CJEU judgment that raises 'fresh questions'
- Case C-398/09, Lady & Kid A/S and others v. Skatteministeriet, Judgment of the Court of Justice (Grand Chamber) of 6 September 2011, nyr
- Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr
- Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
- Commission v. Denmark : can cohesian work as a justification?
- Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses
- Compatibility of exit taxes and Community law
- Compensation of losses in foreign subsidiaries within the EU : a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark
- Conformity of the exit tax of individuals with the fundamental freedoms
- Corporate closedown
- Cross-border health insurance and pension contributions deductible in Germany, says CJEU
- Cross-border loss relief in Europe - the case of group contributions
- DBA- und Unionsrechtskonformität der Behandlung einer Abwärtsverschmelzung von Kapitalgesellschaften mit ausländischen Anteilseignern
- Danish corporate exit tax rules from an EU-perspective
- Danish interest deduction rules succesfully challenged before the CJEU
- Danish loss recapture rules found incompatible with EU law
- Danish rules concerning loss relief succesfully challenged before CJEU
- Das GrESt-Privileg für umgründungsbedingte Grundstücksübertragungen als selektive Beihilfe? = Does the reduced real estate transfer tax for reorganizations constitute State aid?
- Das objektive Nettoprinzip im internationalen Steuerwettbewerb - Die Fortentwicklung des Steuerverfassungsrechts und der Grundfreiheiten am Beispiel des Paragr. 4j EStG
- De EU-rechtelijk onbestaanbare 'per-element-fiscale eenheidsbenadering'
- De pseudo-eindheffing over excessieve vertrekvergoedingen in internationaal- en Europeesrechtelijk perspectief
- De territoriale begrenzing van de fiscale eenheid BTW (2)
- Denkavit
- Designing a harmonized EU-GloBE in compliance with fundamental freedoms
- Die Besteuerung von Trusts – alte und neue Fragen (Teil II)
- Die Rs. Hornbach und der Begriff wirtschaftliche Gründe - eine historische Analyse
- Die grundfreiheitliche Rechtsprechung des EuGH : direktes Steuerrecht und Sozial(versicherungs)recht
- Die unionsrechtliche Rechtfertigung der Bekämpfung von Gewinnverlagerungen : ein Diskussionsbeitrag
- Die verfassungsrechtlichen Grenzen für die Ausgliederung der Abgabeneinhebung - Teil I
- Die österreichische Hinzurechnungsbesteuerung (CFC-Regime) und das Unionsrecht = Austrian CFC legislation and European Union law
- Digital battlefront in the tax wars
- Direct taxation and State aid : recent developments concerning the notion of selectivity
- Discriminatory tax treatment of CFC's losses towards losses of partnerships, economic double taxation, exchange of tax information and future developments of the Norwegian CFC rules
- Diverted profits tax : a partial response
- Dividendenkapitalertragsteuer für beschränkt steuerpflichtige Investmentfonds unionsrechtskonform? Kritische Würdigung der Urteile des FG Hessen v. 21.8.2019 - 4 K 2079/16 und 4 K 999/17 am Maßstab des EuGH-Urteils v. 30.1.2020 - C-156/17, Köln-Aktienfonds Deka
- Dividends received by investment funds : an EU law perspective - Part 1
- Dividends received by investment funds : an EU law perspective - Part 2
- Dutch exit tax rules challenged in National Grid Indus
- EC law does not prevent Feyenoord from the obligation to withhold wage tax on payment to UK clubs for friendly matches in 2001 and 2002 : a case note
- ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
- ECJ decision in Cadbury Schweppes
- ECJ determines “only in Belgium” excess profit ruling practice constitutes aid scheme, but did it provide illegal aid?
- ECJ referral on whether withholding tax burden on foreign pension funds receiving dividends from domestic corporation infringes the freedom of movement of capital
- ECJ upholds Dutch withholding tax on cross-border services
- EU Whistle-blower Directive : taking taxpayers' rights seriously
- EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements
- EU loss relief : A-G applies M&S principles to Finnish group contribution rules
- EU tax law and double tax conventions
- Ensuring the effectiveness of fiscal supervision in third country situations
- Establishment and substance of intermediate and other holding companies from an EU law perspective
- Ethics and taxation
- EuGH kippt deutsche Wegzugsbesteuerung im Verhältnis zur Schweiz
- European Commission challenges Spanish exit tax rules
- European Commission v. Hellenic Republic (Case C-98/16) : the third act of the Greek tax tragedy in Europe
- European freedom of movement and income taxation : the use of the rule of reason in the assessment of the compatibility of the grounds for justification of tax discrimination
- European tax controversies - quis custodiet ipsos custodes?
- European tax law and the freedom of choice regarding cross-border financing within multinational groups
- Exchange of information and legal protection : DTCs and EC law
- Exchange of information and the free movement of capital between Member States and third countries
- Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
- Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
- Final losses under EU tax law : proposal for a better approach
- Finding selectivity or the art of comparison : annotation on the judgment of the Court of Justice of the European Union (First Chamber) of 8 September 2011 in Joined Cases C-78 to 80/08, Paint Graphos
- Finnish tax rules on cross-border mergers challenged
- Finnish taxation of nonresident pension funds breaches EU law
- Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities
- Fiscal sovereignty of the Member States in an internal market : past and future
- Fiscal state aid goes global
- Fiscale behandeling inkomsten buitenlandse icb’s : enkele Europeesrechtelijke en Belgische bedenkingen
- Folgerichtigkeit im Mehrebenensystem - ein frei aufzulösender Zielkonflikt?
- Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
- Former German exit tax rules may be acceptable, ECJ says
- Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ
- Freedom of establishment and Oy AA
- Freedom of establishment and the balanced allocation of tax jurisdiction
- Freedom of establishment and transfer pricing threats for the EU single market
- French taxation of foreign UCITS found incompatible with EU law
- German law on Swiss income breached nondiscrimination principle
- German loss deduction and reintegration rules and the ECJ
- German loss recapture rules compatible with EU law
- German tax authorities' first reaction after the ECJ's Hornbach decision : an attempt to limit the damage?
- German trade tax rules breached EU law, says CJEU
- Germany's tax credit rules successfully challenged before the ECJ
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- Goed vertegenwoordigd?
- Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet
- Hinzurechnungsbesteuerung von Zwischeneinkünften mit Kapitalanlagecharakter im Drittstaatenfall : EuGH, Urteil v. 26.2.2019 - Rs. C-135/17 "X"
- How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?
- Hungarian system to clamp down on VAT fraud : magic bullet or a nuisance?
- Hybrid financial instruments and primary EU law - part 2
- Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform
- Impuestos directos y libertades fundamentales del Tratado de Funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea
- Internal and external neutrality : on the significance of the allocation of the powers of taxation on the choice between a permanent establishment and a subsidiary in relation to the Danish territoriality principle
- Is an METR compatible with EU/EEA free movement guarantees?
- Is fiscal justice progressing?
- Islamic finance and EU law - part 2
- Ist die deutsche Sanierungsklausel doch keine Beihilfe? Würdigung des Generalanwalts im EuGH-Verfahren C-203/16 P lässt Fragen offen
- Jacob and Lennertz : Belgian personal allowance regime in dispute before the CJEU
- Justice, equality and tax law
- Justifications and proportionality: an analysis of the ECJ's assessment of national rules for the prevention of tax avoidance
- Justifications for restricting fundamental freedoms accepted by the European Court of Justice
- Justifications in Community law for income tax restrictions on free movement : acte clair rules that can be readily applied by national courts - Part 1
- Justifications in Community law for income tax restrictions on free movement : acte clair rules that can be readily applied by national courts - Part 2
- Kein Finale für die finalen Verluste - Berücksichtigung von definitiven Betriebsstättenverlusten nach dem EuGH-Urteil Bevola
- L'arrêt Sofina
- LOB clauses and EU-law compatibility : a debate revived by BEPS?
- La coherencia del sistema fiscal como causa de justificación en la jurisprudencia comunitaria
- La tributación de las rentas del capital a tenor de las sentencias del Tribunal de Justicia de la Unión Europea = Taxation of capital income in accordance with the ECJ case-law
- Landmark decision in the Cadbury Schweppes case
- Landmark decisions of the ECJ in direct taxation
- Legal protection of tax debtors in respect of cross-border use of precautionary measures to guarantee tax recovery
- Losses unchained : the ECJ's cross-border travel requirement
- Luxembourg following the recent Fiat/Chrysler (T-755/15 and T-759/15) decision
- Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality
- Must a dual resident subsidiary be included in a fiscal unity on the basis of primary EU law? The example of Germany and comparative analysis of the EU and EEA member states
- Must the residence state allow a deduction for foreign-source losses in the European Union?
- National Grid Indus case : re-thinking exit taxation
- New perspective on the taxation of CFCs in third countries?
- No cross-border loss relief for losses from passive investment by private individuals in the event of a disparity
- Non-EU funds can be charged withholding taxes, ECJ Advocate General says in Emerging Markets
- Non-discrimination à la Cour: the ECJ's (lack of) comparability analysis in direct tax cases
- Norwegian interest limitation and the EEA right of establishment : comments on the EFTA court’s decision in PRA Group Europe AS (E-3/21)
- On X Holding and the ECJs ambiguous approach towards the proportionality test
- On the validity and scope of macro-coherence
- Ook buitenlandse rechtspersonen hebben recht op volledige teruggaaf van Nederlandse dividendbelasting
- Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
- Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
- Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) concerning the application of the Swedish interest deductibility rules
- Opinion Statement ECJ-TF 3/2018 on the ECJ decision of 12 June 2018 in Bevola (Case C-650/16), concerning the utilization of "definitive losses" attributable to a foreign permanent establishment
- Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the discriminatory interaction between the “Interest Barrier” and group contributions
- Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case C-164/12), concerning taxation of unrealized gains upon a reorganization within the European Union
- Opinion statement of the CFE on the decision of the European Court of Justice of 29 November 2011 in Case C-371/10, National Grid Indus BV and business exit taxes within the European Union
- Out with an exit charge : Hughes de Lasteyrie du Saillant
- Oy AA - limitations on transfers of profits to domestic situations not precluded by the EC Treaty
- Pending case filed by French courts : the Société Elisa case
- Pending cases filed by Belgian courts : the Talotta, De Graaf and Daniels and Geurts and Vogten cases
- Personal pensions in the EU
- Personal taxation of non-resident artistes and sportsmen in the light of non-discrimination clauses
- Principles of the internal market and direct taxation
- Proportionality and fair taxation
- Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law
- Re constititionality of 3% tax : No 2017-660 QPC
- Re-visiting EU discrimination on grounds of nationality, direct taxation and the Court of Justice
- Recent ECJ cases on the free movement of capital
- Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions
- Renneberg : is mortgage interest paid on an owner-occupied dwelling in Belgium deductible from Netherlands-source employment income?
- Restrictions on the fundamental freedoms enshrined in the EC Treaty by discriminatory tax provisions - ban and justification
- Revisiting a 1981 perspective on EC non-discrimination rules in income tax matters
- SCA Group Holding BV, X AG and others, and MSA International Holdings BV and another : the CJEU considers the impact of EU law on the scope of tax groups or fiscal unities
- Scandinavian tax courts issue disparate judgments on the scope of EU freedoms
- Schlussanträge in der Rs. Theodor Jäger: Unterschiedliche Bewertung ausländischen Vermögens gemeinschaftsrechtswidrig = Opinion in the Theodor Jäger case: different treatment of foreign assets not in compliance with Community Law
- Schmelz v Finanzamt Waldviertel : small business VAT exemption, a big issue
- Seabrokers AS v Norwegian State : Case E-7/07
- Selectivity and the arm’s length principle in EU State aid law
- Sofina: French withholding tax rules breached free movement of capital, CJEU says
- Starbucks and Fiat Chrysler : is the European Commission defending national tax regimes?
- State aid and transfer pricing : the inherent flaw under a supranational reference system
- Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?
- Substance requirements for entities located in a harmful tax jurisdiction under CFC rules and the EU freedom of establishment
- Tax aid to public and social enterprises : a collision between competition and public policy
- Tax book deviations from accounting : Brazil's long standing case of goodwill
- Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states
- Tax sovereignty of the member states and the European Court of Justice : new trends or confirmation?
- Tax treaty law and EC law - reciprocity and the balance of a tax treaty
- Tax treaty non-discrimination and EC freedoms
- Tax, State aid and professional football : the FC Barcelona case
- Taxation of corporate-based investment funds in Finland : A SCPI (Case C-342/20) as an example of discriminatory treatment based on legal form
- Taxation of groups of companies : lessons to be drawn from Oy AA
- Taxation of groups of companies : lessons to be drawn from Oy AA
- Taxation of investment vehicles and the free movement of capital
- Taxation of non-profit organizations with multinational activities - the Stauffer aftermath and tax treaties
- Test Claimants in the Thin Capitalisation Group Litigation v Inland Revenue Commissioners : case C-524/04
- The (in)consistency of the German Foreign Transaction Tax Act with European law
- The Advocate General's opinion in Denkavit II
- The Agreement on the Free Movement of Persons and its potential impact on direct taxes systems of EU member states
- The Belgian notional interest deduction: Europe's critique persists
- The Cadbury Schweppes case : a win for taxpayers?
- The Court's position on cross-border losses : a quest for the well-being of EU citizens?
- The Dutch anti-base erosion rule : recent developments in the context of fraus legis and EU law
- The Dutch corporate exit tax provisions in the light of the freedom of establishment
- The ECJ as a protector of tax optimization via holding companies
- The ECJ’s decision in A SCPI (C-342/20) : a missing piece of one puzzle and a new piece of another?
- The EU free movement of capital and third countries : recent developments
- The EU's external dimension in direct tax matters
- The European Court of Justice on the Dutch levy upon emigration of a substantial participation holder in a corporation
- The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
- The Gibraltar judgment and the point on selectivity in fiscal aids
- The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
- The Lexel decision : does Pillar 2 have a TFEU problem?
- The Marks & Spencer case - the open issues following the ECJ's final word
- The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes
- The acte clair in EC direct tax law
- The age card
- The coherence principle under EC tax law
- The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment - part 1
- The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment - part 3
- The compatibility of the EU digital services tax with EU and WTO law : requiem aeternam donate nascenti tributo
- The direct income tax case law of the European Court of Justice : past trends and future developments
- The discriminatory taxation of permanent establishments by the host state in the European Union : a too much separate entity approach
- The economic participation principle as a justification for taxation
- The exercise of legislative taxing powers in occupied territories
- The freedom of establishment and recapture of PE losses under the Merger Directive
- The impact of tax treaties and EU law on group taxation regimes
- The impact of the fundamental freedoms on tax treaties with third countries
- The interaction of EU treaty freedoms & the UK tax code
- The legal and political context of ECJ case law on mutual assistance
- The new Spanish reporting obligation for assets located abroad and its compatibility with EU law
- The nexus approach and its compatibility with EU law
- The potential impact of Euro-Mediterranean Association Agreements on the taxation of inbound dividends
- The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 1
- The proportionality principle under EU tax law : general and practical problems caused by its extensive application - Part 2
- The relevance of the fundamental freedoms for DTCs with EEA states
- The rule of reason doctrine in European Court of Justice jurisprudence on direct taxation
- The selectivity of tax measures : a tale of two consistencies
- The structure and organization of EU law in the field of direct taxes
- The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax
- Thirty years of fiscal (in)coherence
- Transfer pricing and EU fundamental freedoms
- Transfer pricing issues of BEPS in the light of EU law
- Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
- U.K. transfer of assets abroad rules at issue in Fisher
- Uncertainty in the Belgian business expense deduction rules
- Understanding EU tax 2020
- VAT grouping from a European perspective
- When is an EU restriction not a restriction?
- Wirtschaftliche Gründe für Verrechnungspreisanpassungen : EuGH, Urteil v. 8.10.2020 - Rs. C-558/19 "Impresa Pizzarotti"
- Withholding taxes and the fundamental freedoms
- Withholding taxes for non-resident artistes and sportsmen in the light of non-discrimination clauses
- Withholding taxes within the internal market after Sofina : chronicle of a death foretold?
- X GmbH : German CFC rules upheld by CJEU in absence of exchange of information provision
- X Holding : flawed judgment or yet another lesson in consistency?
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