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- 'Gone with the fiscal wind' : the success of tax breaks in supporting the film industry
- (R)Evolution der Energiebesteuerung? = (R)Evolution of energy taxation?
- 2014 income tax law changes : new taxation rules for partnerships limited by shares
- A comparison of tax benefits for new and high-tech companies in the U.S. and China
- A cross-national comparison of R&D expenditure decisions : tax incentives and financial constraints
- A guide to Mexico's technological R&D tax credit
- A look at 2009 in the US Tax Court
- A new attrative R&D tax credit regime in France
- A summary of the new German tax legislation
- Abuse of law
- Advances in taxation [2021]
- Affordable Care Act: premium tax credits and employer penalties
- African tax administration forum publishes DST guidelines for Africa
- Agevolazioni fiscali alle imprese
- Aktuelle Probleme im Zusammenhang mit der steuerlichen Behandlung von Auslandserträgen
- Alcuni problemi connessi all'applicazione della normativa "madri e figlie" ai dividendi in entrata in Italia
- Aligning tax-planning strategies with philanthropy
- Alternative treatments for foreign source income in Australia's dividend imputation system
- Amurta : diskriminierende Quellenbesteuerung und Anrechnungsmethode
- Amurta decision further shapes the European dividend tax landscape
- An alternative path to integration of social security and personal income tax arrangements
- An evaluation of research and development tax credits
- An inventory of tax provisions which may have a direct impact on the supply or demand for energy : the situation as at 1st July, 1980
- Ancora sul diritto alla restituzione del credito d'imposta a non residenti in forza di una convenzione per evitare la doppia imposizione sui redditi
- Anrechnung amerikanischer Körperschaftsteuer in Deutschland bei Beteiligung an einer US-LLC?
- Anrechnung ausländischer Körperschaftsteuer - Schlussanträge in der Rs. Meilicke II
- Anrechnung ausländischer Steuern auf Gewerbesteuer und Solidaritätszuschlag?
- Anrechnung chinesischer Withholding Taxes auf deutsche Ertragsteuern bei Dividendenausschüttungen aus China nach Deutschland
- Anrechnung der Gewerbesteuer auf die Einkommensteuer nach der Unternehmensteuerreform 2008
- Anrechnungszeitpunkt der verschmelzungsbedingt übergegangenen Mindestkörperschaftsteuer : erstmals im Veranlagungszeitraum, in dem der Verschmelzungsstichtag liegt
- Anregnung von Kapitalertragsteuer, Körperschaftsteuer und ausländischer Quellensteuer
- Anson and entity classification revisited in light of Brexit : can an LLC constitute a "body corporate"?
- Application de la convention fiscale signée avec l'Italie le 5 octobre 1989. Modalités du transfert de la moitie de l'avoir fiscal aux sociétés meres résidentes d'Italie. Instruction du 12 juillet 1996
- Argentine R&D deadline looms
- As testimony begins in Medtronic's transfer pricing trial, Court denies motions by IRS, company to exclude key evidence
- Assignment of tax credits
- Auslandsdividenden und Anrechnungsmethode : Vorabentscheidungsersuchen des UFS
- Ausschluss der Steuergutschrift für Dividenden von Aktiengesellschaften mit Sitz in anderem Mitgliedstaat - Verstoss gegen Kapitalverkehrsfreiheit? Begrenzung der zeitlichen Wirkung des Urteils? - Schlussanträge Rs. Meilicke
- Auswirkungen der US-Steuerreform für Arbeitnehmer und Arbeitgeber : Übersicht zu den neuen Regelungen und Bewertung der Gesetzesänderungen
- BMF zum Anrechnungsüberhang ausländischer Quellensteuern : Rückwirkungen auf inländische Betriebsstättenverluste
- Belgische beleggers op de vlucht voor de Spaarrichtlijn?
- Benefit-cost analysis of R&D support programs
- Berücksichtigung von ausländischen Pensionseinkünften bei der Bemessung des Pensionistenabsetzbetrags = Foreign pension payments and Austrian pension tax credit
- Beyond polemics : poverty, taxes, and noncompliance
- Biomass tax credits in search of a taxpayer
- Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen : case C-512/03
- CAT and double taxation - credit where it's due
- CCH tax statutes and statutory instruments 2003-04 : with concessions and statements of practice
- CJEU allows use of different tax credit rule for member state and third country
- Canada closely watching U.S. Supreme Court proceedings in Wynne
- Canada's innovative home renovation tax credit
- Cash pooling : un produs de trezorerie cu implicatii fiscale
- Cassa di Risparmio di Carrara SpA v Tuscany Regional Tax Directorate : No 153 of 2011
- Certainty in uncertain times
- Cessione dei crediti per imposte sui redditi chieste a rimborso
- Changes in German international tax law as a result of the tax reform 2003
- Cinci intrebari privind compatibilitatea impozitului forfetar cu legislatia comunitara si tratatele de evitare a dublei impuneri
- Class IV ACT : limited benefits for all
- Comparing R&D tax regimes : Australia, Canada, UK and US
- Competenza degli interessi per ritardato rimborso d'imposta
- Conference on proposals for a tax-credit system
- Contratto in maschera. Elusione e interposizione
- Convention destinées à éviter les doubles impositions en matière d'impôt sur le revenu. Elimination des doubles impositions. Supression de certains crédits d'impôt forfaitaires attachés aux intérêts, dividendes et redevances ayant leur source dans ces Etats
- Coordination centers in Spain's Basque country offer planning vehicle
- Coronavirus (COVID-19) tax relief : law, explanation & analysis
- Corporate income tax : is the refusal to grant the imputation tax credit to non-residents constitutional?
- Corporate tax on distributions (equalization tax)
- Courts give green light to claiming r&d credit for supplies
- Credit where it's due
- Credit where it's due? : an assessment of the new tax credits
- Crédit d'impôt pour augmentation de capital. Commentaires administratifs de ce nouveau dispositif et obligations déclaratives des sociétés souhaitant en bénéficier
- Crédit d'impôt pour investissements dans le nord et la Pas- de- Calais. Décret No. 93-1160 du 12 octobre 1993 (Comm. 2096)
- Curtailing income tax relief for cosmetic medical expenses
- DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward
- Das Körperschaftsteuerliche Anrechnungsverfahren
- Das Steuerrecht Irlands 2005/2006
- De algemene heffingskorting : mag het een halfje meer zijn?
- De kwalificerende buitenlandse belastingplichtige in het Uitvoeringsbesluit IB 2001
- De toenemende rol van belastingen op de aangescherpte kapitaaleisen voor banken
- Deadline of December 31, 2002 for claiming refund of equalisation tax paid
- Der Anrechnungshöchstbetrag für ausländische Quellensteuern : Teil I
- Der Anrechnungshöchstbetrag für ausländische Quellensteuern : Teil II
- Der Inflation Reduction Act of 2022 : was lange währt, wird endlich gut?
- Derecho tributario y derechos humanos : diálogo en México y el mundo
- Determinazione dei saldi iniziali dei canestri d'imposta
- Die Anrechnung fiktiver Steuern gemäss Doppelbesteuerungsabkommen Deutschland-Türkei
- Die Anwendung der Anrechnungsmethode auf Einkünfte aus öffentlichen Kassen nach dem DBA Schweiz = The application of the credit method on income from public funds according to the tax treaty with Switzerland
- Die Beschränkung der zeitlichen Wirkung von EuGH-Urteilen im Lichte des Urteils Meilicke
- Die Methoden zur Vermeidung der Doppelbesteuerung : Aanrechnungs- und Befreiungsmethode
- Die Verkürzung einer Siebentelverteilung durch Gegenverrechnung gemäß § 12 Abs 3 Z 2 TS 3 KStG : Auslegungsfragen und konkrete Anwendung
- Direito tributário
- Direito tributário : uma visão sistemática
- Direttiva CEE "madre-figlia": l'Italia adottera' il credito d'imposta indiretto ?
- Dividend tax credit and equalization tax refund for non-resident shareholders
- Dividend withholding tax : tax reclaims within the European Union and European Economic Area and from third countries : how long should member states withhold?
- Doppelbesteuerungsabkommen und EU-Recht : Auswirkungen auf die Abkommenspraxis
- Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications
- Dutch credit for foreign withholding
- Décret No. 93-1160 du 12 octobre 1993 pris pour l'application de l'article 51 de la loi de finances rectificative pour 1992 (No. 92-1476 du 31 décembre 1992 relatif au créedit d'impôt sur les investissements réalises par les personnes morales créées dans certaines zones
- ECJ to rule on taxation of inbound dividends in Belgium
- EMEA tax transactions guide
- Effect of R&D tax credits for small and medium-sized enterprises in Japan : evidence from firm-level data
- Eigenheimzulage für Zweitwohnung im EU-Ausland
- Einkommensteuerrecht der USA : Inflationsbedingte Anpassungen und andere Steuererleichtungen für 2008
- El impuesto sobre transferencias de bienes muebles (ITBM)
- El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
- Element der Neuheit und Lösung einer Unsicherheit im Lichte der Judikatur : Zweifelsfragen rund um die Forschungsprämie
- Eliminating double tax on dividends
- Energy tax credits for home and business
- Enige gedachten over tax credit
- Ermittlung der anrechenbaren ausländischen Körperschaftsteuer bei Portfoliodividenden : ein pragmatischer Lösungsansatz
- Erneute Vorlage S. 472 an den EuGH in Sachen Meilicke - Klärung aller Anschlussfragen in Sicht?
- Erneute Vorlage an den EuGH im Verfahren Meilicke
- Estudios de Derecho Tributario
- Evaluating the effectiveness of state R&D tax credits
- Exemption or credit of tax : what is Sweden's preference ?
- Fiktive Anrechnung von Quellensteuern auf Lizenzgebühren
- First filing of 2018 Knowledge Development Box Claims
- Fiscaal praktijkboek 2010-2011 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- France enacts Finance Bills
- France reduces rates of tax credits applied to paid dividends
- France updates foreign tax relief rules for residents
- Frankreich : ein Steuerparadies für forschungsorientierte Unternehmen
- Fraude à la loi et abus de droit
- French 2006 Finance Bill tougher on inbounds
- French Finance Bills enacted
- French dividend tax credit rules breach EU law, ECJ says
- French finance law for 2010 : what are the main consequences for companies?
- Geeft regeerakkoord Rutte III zicht op een echte belastingherziening?
- Gegenseitige Anrechnung von Steuern bei in Deutschland ansässigen US-Staatsbürgern : eine Gefahr für die künftige Abkommenspraxis?
- German corporate taxation : implications for international tax planning
- German rules conflict
- Germany's stripped-down tax bill : beware the toothless tiger
- Get the most from French R&D credits
- Gevolgen FII-2 voor de Nederlandse deelnemingsverrekening : La liberté se prouve en se réalisant, J.P. Sartre
- Global Research & Development Incentives Group : February 2016
- Green fiscal reform for a sustainable future : reform, innovation and renewable energy
- Grenzüberschreitende Körperschaftssteuer-Gutschriften - Gestaltungsmöglichkeiten nach geltendem Recht
- Gruppenbesteuerung : Judikaturüberblick reloaded (Teil 1)
- Gruppenträger und Quellensteueranrechnung im Verlustfall : Beschränkung der Anrechnung auf das Einkommen des Gruppenträgers
- HM Treasury
- HR 9 maart 1994, nr. 29252. Overeenkomst met Frankrijk van 16 maart 1973
- Has the European Court of Justice any interest in tax expenditures?
- Het belastingkrediet anno 1996
- Het belastingkrediet in België, Nederland en Frankrijk voor interesten en royalty's ontvangen uit het buitenland
- Het jaar van de Notionele Intrest
- Het niet stellen van prejudiciële vragen: gooit de Hoge Raad de sleutel voor de interne markt weg?
- 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
- Hoey v HMRC : the tale of an unexpected power
- Home care workers - challenges of the minimum wage, tax and benefits systems
- Hors du champ de l'article L. 64 du LPF, l'administration peut écarter un act passé en fraude en la loi
- How effective are fiscal incentives for R&D? A review of the evidence
- Hurricane tax relief provisions have nationwide implications
- I.D. 10.678. Instruction du 30 juillet 1992 du S.L.F. relative au crédit d'impôt pour augementation de capital (C.G.I., art 220 sexies; L. n. 91-1322, 30 déc. 1991, art. 94; D. n. 92-697, 20 juill. 1992) (B.O. I. 4 H-14-92)
- IRS issues controversial proposed regulations for health insurance tax credit
- IRS throws the book at Par. 936 exits
- Il credito di imposta per l'attività di ricerca e sviluppo industriale
- Impact of Brazil's provisional measure 135 extends beyond COFINS
- Imperfezioni del regime transitorio ex D.Lgs. N. 467/97 e implicazioni sanzionatorie
- In search of tax policy to boost investment in Pakistan
- In times of recession, many US exporters should consider passing title in the United States
- Incentives boost research
- Income tax
- Income tax
- Income tax incentives for investment
- Inkomstenbelasting : alsmede hoofdzaken loonbelasting
- Inkomstenbelasting : inclusief hoofdzaken loonbelasting en premieheffing
- Inkomstenbelasting : inclusief hoofdzaken loonbelasting en premieheffing
- Input tax credits : what Canada's Federal Court of Appeal could have learned from the U.K. VAT
- Instruction du 28 octobre du SLF relative à l'impôt sur les sociétés. Crédit d'impôt en faveur des sociétés créés dans une zone d'investissement privilégié (Nord-Pas-de-Calais). Commentaires de l'article 51 de la loi de finances rectificative pour 1992
- Instructions du 22 avril 1988. Dispositions diverses (B.I.C.-I.S. Dispositions communes). Crédit d'impôt institué en faveur de la recherche et du développement expérimental. Modifications apportées par l'article 7 de la Loi No. 87-1060 du 30 décembre 1987, portant loi de finances pour 1988
- Intangible taxation complements French attractiveness
- Integration of corporate and shareholder taxes
- Intellectual property tax treatment in Ireland
- International and EU measures for the protection of cultural heritage : towards broader use of tax breaks to stimulate private engagement
- Internationales Steuerrecht
- Intragroup royalties as a vehicle for international tax arbitrage
- Ireland : holding companies
- Ireland Finance Act 2007 update
- Irish Finance Bill 2012: A further step towards Ireland's recovery
- Is "Subject Identity" required under Article 23 of the OECD Model Tax Convention?
- Is the OECD's Unified Approach proposal a step in the right direction?
- Israel's new CFC law : a comparative analysis
- Ist Artikel 14 DBA-Liechtenstein verfassungswidrig?
- Italy : new patent box regime
- Italy : tax credit for R&D activity
- Italy's 2022 tax reform targets personal income tax and child benefits
- Italy's allowance for corporate equity
- Italy-U.S.A. : application of estate tax treaty
- Judgment of the Court. 28 January 1986 (Freedom of establishment in regard to insurance - Corporation tax and shareholders' tax credits)
- KESt neu im AbgÄg 2011: besser spät als nie
- Keep your hands off tax treaties - a comment on the ECJ decision in the case C-374/04, Test Claimants in Class IV of the ACT Group Litigation = Hände weg von DBA - Eine Anmerkung zur EuGH-Entscheidung in der Rs. C-374/04, Test Claimants in Class IV of the ACT Group Litigation
- Keine Eigenheimzulage für Zweitobjekte im EU-Ausland
- Key provisions for companies : Finance (No. 2) Act 2013
- Knowledge development box : Revenue guidance issued
- Knowledge development box: best in class?
- La Hacienda Pública y los procesos concursales
- La corrección de la doble imposición jurídica de las rentas obtenidas por un establecimiento permanente en el impuesto de sociedades (arts. 22 y 31 de la Ley del Impuesto sobre Sociedades) = Prevention of juridical double taxation on permanent establishments' income in the spanish corporate tax law (art. 22 and 31 Spanish Corporate Tax Law)
- La posición del crédito tributario en el concurso de acreedores
- Las ayudas fiscales de los territorios forales vascos a la luz de la jurisprudencia del Tribunal de Justicia de la Unión Europa
- Le imposte effecttive e virtuali che concorrono a formare i canestri
- Le incongruenze del credito d'imposta sui dividendi: un esempio di casualità della politica tributaria
- Leitfaden für eine steuerliche Inputförderung von Forschung und Entwicklung : Vorschlag für die konkrete Ausgestaltung im Rahmen der Unternehmenssteuerreform III
- Les excédents de QFIE à l'aune de la Cour constitutionnelle : un jugement de Salomon?
- Lights, camera, taxation!
- Loi du 24 décembre 1996 portant introduction d'une bonification d'impôt sur le revenu en cas d'embauchage de chômeurs
- Los dividendos redistribuidos por una matriz a sus accionistas y la Directiva Matriz-Filial. El asunto Schneider Electric y otros (C-556/20)
- Low-end regressivity
- Luxembourg tax act 2002
- MNC's last chance for ACT refunds under the U.S./U.K. double tax treaty
- MNCs' last chance for ACT refunds under the U.S./U.K. double tax treaty
- Making use of R and D tax relief in the U.K
- Making work pay : taxation, benefits, employment and unemployment
- Maltas Budget 2020: Steueränderungen und neue Fiscal Unity Rules : attraktive Steueranreize für Klimaschutz und bewährte Steuerrückerstattungssysteme
- Manuale di diritto tributario : parte generale
- Measuring the value of R&D tax treatment in OECD countries
- Media companies reveal tax priorities
- Medidas fiscales urgentes del nuevo Gobierno
- Meilicke and others v Finanzamt Bonn-Innenstadt : case C-292/04
- Meilicke und die Rückwirkung - zu Paragr. 130 AO bei der praktischen Umsetzung des EuGH-Urteils Meilicke
- Meilicke: Anrechnung ausländischer Körperschaftsteuer
- Milieulijst 2002 : willekeurige afschrijving milieu-investeringen (VAMIL) : milieu-investeringsaftrek (MIA)
- Mine the energy tax credits for new-for-2006 tax-saving strategies
- Modificate le condizioni per l'accesso e la fruizione delle agevolazioni della Visco-Sud
- Moeizame symbiose tussen vangnetbepaling voor kwalificerende buitenlandse belastingplichtigen en recente Europese rechtspraak
- Montréal : North America's video gaming studio metropolis
- Nationale ombudsman en verzoekschriftencommissies over het belastingjaar 2002
- Nederland holdingland exit ?
- Negative income tax : an approach to the co-ordination of taxation and social welfare policies
- New United States-South Africa treaty : the position of US shareholders - confusion surrounds the dividend tax credit
- New law uses tax to promote energy sources
- Newfoundland Labrador Canada : Finance
- Non-discrimination : permanent establishments of foreign companies entitled to equal treatment as Belgian companies in the field of tax credits
- Nonresident international students and scholars - impact of TCJA
- Nonresident investors benefit under extended New Zealand FITC
- O crédito tributário no processo de insolvência e nos processos judiciais de recuperação
- Offshore wind - the current state of affairs
- Oil and gas : federal income taxation
- Oil and gas : federal income taxation
- Oil and gas law and taxation (a revision of Hemingway)
- One US corporation's use of multiple tax-saving provisions
- Over driehoeken met een dubbele bron
- Over samenloop van verrekening en vrijstelling onder belastingverdragen : de Hoge Raad oordeelt opnieuw in een triangular case (HR 11 mei 2007, no. 42 385)
- Pauschale Steueranrechnung bei Teilbesteuerung
- Pending cases filed by UK Courts II : the ACT Group Litigation case
- Pending cases filed by UK courts : the ACT and FII Group Litigations
- Personal income taxation of non-residents and the increasing impact of the EC Treaty freedoms
- Pirelli Cable Holding NV and Others v Commissioners of Inland Revenue : no tax credits without ACT
- Pirelli Cable Holding NV v Inland Revenue Commissioners : Pirelli Tyre Holding NV v Inland Revenue Commissioners : Pirelli SpA v Inland Revenue Commissioners : Pirelli General plc v Inland Revenue Commissioners : Pirelli plc v Inland Revenue Commissioners : [2006] UKHL 4
- Pirelli Cable Holding NV v Inland Revenue Commissioners, Pirelli Tyre Holding NV v Inland Revenue Commissioners, Pirelli SpA v Inland Revenue Commissioners, Pirelli General plc v Inland Revenue Commissioners, Pirelli plc v Inland Revenue Commissioners : [2003] EWHC 32 (Ch)
- Pirelli skids to a halt
- Pour une réforme harmonique des procédures I.S.R. et T.V.A
- Practical problems of integrating the income tax, national insurance and welfare benefits systems in the UK
- Praesto Consulting UK Ltd v HMRC: input tax credit - a focus on substance and reality
- Prima casa: credito d'imposta per il riacquisto
- Principles of taxation in the United States : theory, policy and practice
- Procedural changes in Indian GST law : impact on working capital requirements of Indian businesses
- Profit shifting opportunities, multinationals, and the determinants of FDI
- Progressionsvorbehalt und Steuerabsetzbeträge : ein EU Problem? = Progression clause and tax credit amounts : a EU problem?
- Progressionsvorbehalt und Steuerabsetzbeträge : ein EU-Problem = Progression clause and tax credit amounts : an EU problem
- Proposals for a "tax credit"-system
- Proposals for a tax credit system
- Proposed new tax regime targets real estate in Sweden
- Prudential Assurance Co Ltd v HMRC: remedying EU discrimination in foreign portfolio dividend cases
- Puerto Rico and Section 936: a costly dependence
- Question marks around Hungarian sport financing through corporation tax incentives
- R&D - the audacity of change!
- R&D : fun and games in the High Court
- R&D and "smart economy" issues
- R&D tax credit - just as valuable as a VAT refund?
- R&D tax credit : undermined by uncertainty around "base year"?
- R&D tax credit reform
- R&D tax credit revenue audits : be prepared
- R&D tax credits for SMEs - next steps
- R&D tax credits make cosmetic company balance sheets far more attractive
- Re Céline : No 362528
- Re SA Natixis : No 366680
- Reacting to changes
- Real Decreto 1622/1992, de 29 de diciembre, por el que se desarrolla la Ley 31/1991, de 30 de diciembre, de Presupuestos Generales del Estado para 1992 en lo relativo a la deducción de los gastos de investigación y desarrollo de nuevos productos o procedimientos industriales
- Recent changes to the UK tax credit regime, the abolition of ACT, and certain related matters
- Recent developments with respect to Mexican VAT on imports
- Reduced research credit election may not always be advantageous
- Reform ideas disappoint
- Renewable energy incentives in the US Stimulus Act
- Research & Development tax credit - updated Revenue Guidelines
- Research & development credits : a Canadian perspective
- Researching R&D
- Resurgent renewables? A quick look at current US and UK taxation initiatives in support of renewable energy
- Revenue law : text and materials
- Revenue's R&D guidelines : what's new?
- Rights for the unrepresented
- Risk capital incentives, a risky business?
- Réduction de l'avoir fiscal et du précompte. Instruction du 8 novembre 1999 de la DGI relative à l'avoir fiscal et au précompte (BOI 4 J-2-99)
- Réforme de l'avoir fiscal : bases de la réflexion
- Réforme de l'imposition des entreprises II sous l'angle politique et économique : un exemple à ne pas suivre?
- Réformes fiscales 2013
- Sales tax part V continued : getting your own back : refunds, rebates, credits - and penalties
- Serbia introduces new tax incentives to boost the knowledge-based economy
- Serbia introduces tax incentives for a knowledge-based economy
- Shaping input tax incentives for companies spending on R&D under the 2016 CCTB Directive Proposal
- Should CFC regimes grant a tax credit for qualified domestic minumum top-up taxes?
- Singapore's 2011 Budget : focusing on strengthening the economy and society for the future
- Some tax considerations for investing in Silicon Valley North
- Steueranrechnung und Betriebsstätten : Diskriminierungsverbot der DBA - schwierige Fragen bei Dreieckssachverhalten
- Steueranrechnung und Betriebsstättendiskriminierungsverbot der DBA bei Dreieckssachverhalten
- Steuergutschrift in Frankreich für Forschung & Entwicklung : allgemeine Voraussetzungen und Neuerungen im Jahr 2019
- Straflose Selbstanzeige - Verweigerung der pauschalen Steueranrechnung
- Sujeição passiva indireta no direito tributário brasileiro : as hipóteses de responsabilidade pelo crédito tributário previstas no código tributário nacional
- Supreme Court upholds health care law; all tax measures preserved
- Sustainability : an income tax perspective
- TAMRA amendments to the foreign currency rules
- Tax and benefit integration : a UK sleight of hand
- Tax and same sex couples : still waiting for a fair go
- Tax aspects of home ownership
- Tax benefit complexity and take-up : lessons from the earned income-tax credit
- Tax benefits for the motion picture industry in Hungary
- Tax benefits on corporate bonds and IPOs under Mexico's 2019 tax reform
- Tax benefits provided taxpayers with dependents
- Tax by design for the Netherlands
- Tax considerations for U.S. acquirors of U.K. companies
- Tax credit mechanism for superannuation funds and life insurance policies : a level playing field
- Tax credits and exemptions for all? Staatssecretaris van Financiën v. Verkooijen
- Tax credits and reform of the tax and social security systems
- Tax credits for the working poor : a call for reform
- Tax developments in the Canton of Geneva : tax credits versus social allowances
- Tax equity investment, energy, and low-income housing under pillar 2
- Tax expenditures and environmental policy
- Tax policy and the economy
- Tax preferences for higher education and adult college enrollment
- Tax relief for permanent establishment loans
- Tax shelter for scale-ups
- Tax sparing for developing countries : the Argentinean case
- Tax treatment of R&D expenses in Belgium
- Tax treatment of R&D expenses in France
- Tax treatment of R&D expenses in Ireland
- Tax treatment of R&D expenses in Japan
- Tax treatment of R&D expenses in Luxembourg
- Tax treatment of R&D expenses in Portugal
- Tax treatment of R&D expenses in Spain
- Tax treatment of R&D expenses in the United States
- Tax treatment of R&D in the United Kingdom
- Taxation of entertainers, athletes, and artists
- Taxation of indirect equity transfers : India
- Taxation of intellectual property - Part 2
- Taxation of knowledge-based capital : non-R&D investments, average effective tax rates, internal vs. external KBC development and tax limitations
- Taxes in America : what everyone needs to know
- Taxmann's minimum alternate tax & dividend tax on companies : with tax planning
- Teoría del procedimiento tributario colombiano : una visión crítica
- Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue : case C-374/04
- The "D" case against the Netherlands and the ECJ's decision - is there still a future for MFN treatment?
- The 2007 Leiden Alumni seminar : case law on treaty interpretation
- The French tax package, 2012 and 2013
- The Netherlands Supreme Court again excludes credit of withholding tax in a triangular case
- The Parent-Subsidiary Directive of 23 July 1990 : a United Kingdom perspective
- The Tax Cuts and Jobs Act - individual tax reform
- The Uganda Income Tax Act 1997 : a primer on concepts and structure
- The United States tax credit system following the Tax Reform Act of 1986
- The benefits of parenting : government financial support for families with children since 1975
- The biggest tax reform since independence : has the GST improved the ease of doing business in India?
- The earned income tax credit : Antipoverty effectiveness and local market effects
- The effect of investment tax incentives : evidence from China's value-added tax reform
- The end of structured usufructs
- The hidden welfare state : Tax expenditures and social policy in the United States
- The impact and effectiveness of fiscal incentives for R&D
- The impact of the unilateral tax credit in the US, UK and other tax systems
- The importance of taxpayer credibility in resolving tax disputes
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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/PMP5a0XygCs/" 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/PMP5a0XygCs/">tax credit</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>
