tax base
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- A 21st century global carbon tax
- A cause for relief?
- A fair income tax on the trillion-dollar behemoths
- A new corporate tax
- A revisão do acto tributário : do mea culpa à reposição da legalidade
- A toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : including a supplementary report on addressing the information gaps on prices of minerals sold in an intermediate form
- Abgrenzung nach dem "Dealing-at-Arm's-Length-Prinzip" im internationalen Einheitsunternehmen (2. Teil) : anwendbare Abgrenzungsmethode und steuersystematische Realisierung im Rahmen des internationalen Wegzugs bei Anwendung der direkten Methoden
- Addressing VAT regressivity = Abordando el carácter regresivo del IVA
- After Brexit, what next? Trade, regulation and economic growth
- Allocation and apportionment : lessons from the U.S. state tax system
- Amount A : the G-20 is calling the tune, and U.S. multinationals will pay the piper
- An analysis of the restrictions on loss compensation under Section 2a of the German Income Tax Code
- An urgent response to the crippling effects of corporate inversions and the avoidance of repatriating foreign income
- Anatomy of a domestic tax shelter
- Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019
- Aplicación de la estimación indirecta de bases imponibles
- Apportionment mechanisms for an EU company tax base
- Auswirkungen des KonStG 2020 und des InvPrG auf die Forschungsprämie
- Automation and workers : re-imagining the income tax for the digital age
- Beginselen van de vennootschapsbelasting
- Belasting van niet-inwoners
- Belastingen in de 21e eeuw: veel v's, weinig wol
- Belastingplicht en fiscale behandeling van stichtingen in de vennootschapsbelasting in historisch perspectief
- Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold
- Biden's international tax plan
- Blueprints for basic tax reform
- Bouanich : Diskriminierende Bemessungsgrundlage und Doppelbesteuerungsabkommen
- CCCTB and the financial sector
- CJEU - recent developments in value added tax 2016
- CJEU - recent developments in value added tax 2018
- CJEU - recent developments in value added tax 2019
- CJEU - recent developments in value added tax 2021
- COVID-19 tax strategies shift focus from liquidity to growth
- Can CFC regimes save the tax base, IFA panel asks
- Capital gains tax - the unprincipled tax?
- Capital gains taxation in Kazakhstan
- Changing the tax base : moving from a tax on yields to a tax on the use of the factors of production
- Co-ordination of corporate exit taxation in the internal market and beyond
- Comentarios a la Ley del Impuesto sobre Sociedades y su normativa reglamentaria
- Common Consolidated Corporate Tax Base (CCCTB)
- Common Corporate Tax Base (CC(C)TB) and determination of taxable income: an international comparison
- Company taxation in the internal market - an Austrian perspective
- Comparative income taxation : a structural analysis
- Comparative income taxation : a structural analysis
- Conference report : common consolidated corporate tax base : the possible content of Community law provisions
- Consolidated corporate tax bases for EU-wide activities : evaluation of four proposals presented by the European Commission
- Corporate income tax : marking the passage of time
- Corporate income tax coordination as a response to international tax competition and international tax arbitrage
- Corporate income taxation in Japan : general introduction
- Corporate tax base in the light of the IAS/IFRS and EU Directive 2013/34 : a comparative approach
- Das Steuerrecht Irlands 2005/2006
- Das neue Digitalsteuergesetz 2020
- De BTW-gevolgen van betalen met toeslag
- De Scandic-doctrine en de middelen van de fiscus in de strijd tegen BTW-constructies
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof. mr. G.T.K. Meussen, Radboud Universiteit Nijmegen
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof. mr. R.J. de Vries, Universiteit van Leiden en Nyenrode
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof. mr. S. van Weeghel, Universiteit van Amsterdam
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof.dr. J.A.G. van der Geld, Universiteit van Tilburg
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof.dr. J.N. Bouwman, Rijksuniversiteit Groningen
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof.dr. R.P.C.W.M. Brandsma, Universiteit van Nyenrode
- De belasting ter bestrijding van niet-uitgebate bedrijfsruimten in het Brussels Hoofdstedelijk Gewest
- Deferral possibilities
- Deficiencies of current taxation of capital income
- Defining the tax base
- Der Richtlinienvorschlag der Europäischen Kommission zur Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage (GKKB) vom 16. 3. 2011
- Destination-based income taxation : neither principled nor practical?
- Deutsches Unternehmenssteuerrecht im internationalen Kontext
- Die Besteuerung von Stock Options für Mitarbeiter
- Die Ergebnisabgrenzung bei verbundenen Unternehmen und Betriebsstätten post BEPS
- Die Ermittlung der Bemessungsgrundlage von Amount A und die formelhafte Gewinnzuordnung
- Die KESt und ihre Abgeltungs- und Vorauszahlungsfunktion : In der Praxis Bewährtes nun auch bei Einkünften aus Kryptowährungen
- Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
- Die Neuregelung der Besteuerung von Kryptowährungen
- Die Vermeidung der Doppelbesteuerung und das Problem der Doppelberücksichtigung
- Die gleichheitsrechtliche Verwirklichung der Steuerrechtsordnung
- Die körperschaftsteuerliche Bemessungsgrundlage von Kapitalgesellschaften in Grossbritannien und der Bundesrepublik Deutschland - ein Vergleich
- Digital services tax : a critical analysis and comparison with the tax system
- Dual income tax : the Norwegian/Scandinavian experience : a model for Germany?
- Dutch corporate income tax reform 2007 : "Working on profit" paper
- Dutch corporation tax reform 2007 : Bill "working on profit" submitted to parliament
- E-commerce en het gebrek aan fiscale aanknopingspunten
- ECJ case-law on VAT
- EU concepts for a 'common or single corporate tax base'
- Earnings before interest (EBIT) instead of profits as a tax base? : full compensation for the use of capital as a tax base for enterprises - a possible inititative for the member states of the European Union?
- Einkommensbesteuerung in Deutschland und Frankreich : ein Vergleich der Konzeptionen gleichmässiger Besteuerung
- El Impuesto sobre la Renta de las Personas Físicas : homenaje al Profesor Dr. D. Juan Calero
- El método de cálculo de la deducción por doble imposición internacional de las personas físicas : refutación de la errónea interpretación realizada por la AEAT del art. 80 de la Ley del IRPF = The calculation method of the international double taxation deduction of individuals : refutation of the erroneous interpretation made by the AEAT of article 80 of the Personal Income Tax Law
- Enkele aspecten van de wet op de fiscale regularisatie aangaande private vermogens anno 2013
- Evitement de la double imposition : déduction généralisée des coûts pour les non-résidents? L'étblissement stable notionnel...?
- Exploring alternatives to subpart F
- Fairness tax - une cotisation "en réalité, assez simple"?
- Financing government in the transition : Bulgaria : the political economy of tax policies, tax bases and tax evasion
- Financing the EU budget throught tax-based resources : what are the most reasonable options from a legal-technical perspective?
- Fiscale Beleidsnotities 2012
- Fiscale beleidsnotities 2006
- Fiscalidade
- Formalisation through taxation : Paraguay's approach and its implications
- Formula one : the race to find a common formula to apportion the EU tax base
- Formulary apportionment and group taxation in the european Union : insight from the United States and Canada
- French wealth tax - a possible increase of your tax liability
- Further thoughts on the "European Union company income tax" and its first cousins
- Geeft regeerakkoord Rutte III zicht op een echte belastingherziening?
- German income tax : personal income tax, corporate income tax and trade tax
- German-source IP taxation : developments and concerns
- Germany embarks on sweeping tax reform program
- Gewerbesteuer-Rückstellung
- Gewinnfreibetrag und Verlustentstehung : Konsequenzen der vom BMF vertretenen Rechtsansicht
- Global enterprise taxation (GET)
- Global tax governance: what is wrong with it and how to fix it
- Heffingsmaatstaven gemeentelijke rechten : wat zijn gelijke gevallen?
- Het Nederlandse fiscale vestigingsklimaat : illusie en desillusie?
- Het beginsel van fiscale neutraliteit inzake BTW
- Het regeerakkoord van het kabinet-Balkenende
- Host Country rules to prevent base erosion and profit shifting
- How foreign individuals are taxed in China
- I redditi finanziari : determinazione della categoria e proposte di riforma
- IFA/CIOT British Branch 5th Cross Atlantic and European tax symposium
- IVA : base imponibile unica per socio, amministratore e dipendente della stessa società
- IVA : jurisprudencia europea
- Implementing the BEPS action plan in Mexican domestic law
- Impuesto sobre la Renta de las Personas Físicas
- Impuesto sobre la renta de no residentes
- Impuesto sobre sociedades
- Imputed income (including deductible costs)
- Income tax in South Africa and Australia turn 100 : a letter from the queen for the dizygotic twins?
- Income tax reforms in OECD member countries
- India master tax guide (income tax & wealth tax) 2012/13
- Influence of inflation
- Inkomstenbelasting - een terugblik
- Inländische Abzugsteuern bei extraterritorialen Lizenzvergütungen - Hinweise im BMF-Schreiben v. 11.2.2021 zur Ermittlung der Bemessungsgrundlage
- Insights into evolving issues of taxation : existing and continuing challenges
- Integration approaches to group taxation in the European Internal Market
- Interest deduction in the Netherlands : tax aspects of the different interest deduction limitation rules
- International accounting standards - a "starting point" for a common European tax base?
- Introducción del Impuesto sobre Valor Añadido en España
- Introduction : reform of company taxation in the EU Internal Market
- Introduction of an inflation-adjusted tax base in Israel
- Introduction to comparative tax law
- Introduction to international income taxation
- Is Switzerland a role model for wealth taxes?
- Israeli tax jurisdiction reform
- Issues in reforms of union taxes in India
- It ain't over till it's over, part II : state tax implications of implementing a sustained federal transfer pricing adjustment
- Kapitalschutz und Steuerbemessung bei Rechnungslegung in Fremdwährung (Art. 958d Abs. 3 OR)
- La armonización de la base imponible común consolidada del Impuesto sobre Sociedades y su incidencia en el sistema tributario español
- La compensación de pérdidas y bases imponibles negativas en la imposición societaria : una perspectiva de derecho comparado : la situación en Francia y en Bélgica
- La détermination du revenu soumis à l'impôt
- La erosión de las bases imponibles societarias
- La materia imponible en los tributos extrafiscales : presupuesto de realización de la autonomía financiera?
- La posición española ante el convenio multilateral de la OCDE para prevenir la erosión de las bases imponibles y el traslado de beneficios
- La riforma dei reati tributari : le novità del d.lgs. n. 158/2015
- La simplificación de bases imponibles en los EE.UU. (1)
- La tributación del autoconsumo en el impuesto sobre el valor añadido
- Las nuevas leyes del impuesto sobre la renta y el patrimonio
- Ley 27/2014, de 27 noviembre, del Impuesto sobre Sociedades : actualización diciembre 2014
- Lo stato della fiscalità nell'Unione europea : l'esperienza e l'effecacia dell'armonizzazione : Tomo I + II
- Local taxes : a compendium : tax on civil law transactions, tax on real properties, tax on inheritances and donations
- Los rendimientos del capital en el nuevo Impuesto sobre la Renta de las Personas Físicas
- Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals
- Manuale di diritto tributario : parte generale
- Mindestbemessungsgrundlage - quo vadis? - Zugleich eine Betrachtung der Konsequenzen aus der EuGH-Entscheidung Hotel Scandic Gåsabäck AB -
- Modificaciones introducidas por la Ley 27/2014, de 27 de noviembre, en el Impuesto sobre Sociedades (primera parte)
- NTFC study says EU consolidated tax base could subvert EU treaties with other nations
- Netherlands corporate income tax reform 2007 - bill "Working on profit"
- No bull's eye for "targeted international tax rules : Part 1 : policy goals
- No bull's eye for "targeted international tax rules" : Part 3 : ranking the FSC and export source rules
- No bull's eye for "targeted" international tax rules : Part 2 : ranking Section 936
- Nochmals : Gewinnfreibetrag und Verlustentstehung : zur Frage der Zuordniung des Gewinnfreibetrags
- Novedades en el IVA a lo largo de 2017
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- O IVA português no Tribunal de Justiça da União Europeia
- OECD veröffentlicht neue Gewinnverteilungsregelungen für digitale und konsumentenorientierte Unternehmen : OECD legt am 12.10.2020 ein neues Konsultationspapier ("Pillar One Blueprint") für die Weiterentwicklung der internationalen Unternehmensbesteuerung vor
- Omzetbelasting en onroerend goed
- Op de grens van bron en hobby
- Personal income tax : a compendium
- Pillar 2 : avoiding pitfalls on the road to consensus
- Plans regarding digital taxes
- Preserving the family compound: Ireland
- Principios globales de fiscalidad internacional
- Probleme der neuen einheitlichen und gesonderten Feststellung von Besteuerungsgrundlagen für Zwecke der Anwendung des Paragr. 15 AStG (ausländische Familienstiftungen)
- Problems and options in calculating the tax base of companies in the European Union under home state taxation
- Problems of legal regulation of tax computation and its practical application
- Proceedings of a special conference in honour of professor Hugh J. Ault
- Progressionsvorbehalt und Steuerabsetzbeträge : ein EU Problem? = Progression clause and tax credit amounts : a EU problem?
- Progressivity of personal income tax in Croatia : decomposition of tax base and rate effects
- Queqlues réflexions sur les sommes perçues par un professionnel dans le cadre de l'exercice d'une activité illicité : s'agit-il toujours des revenus taxables?
- Reallocating taxing rights : is 'market' the answer?
- Recent EU developments in relation to the Marks & Spencer case
- Recent developments in the Netherlands' interest deduction rules
- Recent reforms of tax systems in the EU : good and bad news
- Reconciling global financial reporting with domestic taxation
- Relevancia tributaria del valor en aduana de la mercancía importada
- Renovating the tax base : the development of selected international aspects of the income tax regimes in Mainland China and Singapore with reference to Hong Kong
- Selectivity and the arm’s length principle in EU State aid law
- Selectivity in State aid law and the methods for the allocation of the corporate tax base
- Severance taxes, uncertainty, and natural resources: the effect on investment of the choice of tax base
- Should inheritance be taxed as income?
- State aid enforcement after Amazon
- Steuerliche Anerkennung von Pauschalwertberichtigungen : Die Sicht der Kreditinstitute
- Subventions : quelles incidences en matier de T.V.A.?
- Surviving the digital tax storm : options for New Zealand
- Swiss lump-sum tax regime: applicable rules and political outlook
- TVA - jurisprudence Seeling : Quelle base d'imposition dans le cadre de l'assimilation de la mise à disposition privée d'un bien d'investissement immobilier à une prestation de service imposable?
- TVA : Jurisprudence Seeling : commentaires approfondis de l' article 41 de la loi- programme du 27 décembre 2006
- Tanzania's narrow tax base hurts taxpayers
- Tax arbitrage in ICOs - a European perspective
- Tax compliance costs for companies in an enlarged European Community
- Tax on earnings before interest and taxes of profit - fair, simple and competitive : a conceivable initiative of EU Member States for a common consolidated corporate tax base
- Tax policy in a nutshell
- Tax rate biases in tax planning decisions : experimental evidence
- Tax reform in developing countries
- Tax reforms for Africa to achieve the UN sustainable development goals in the post-COVID-19 economic fallout
- Tax reforms in EU member states : tax policy challenges for economic growth and fiscal sustainability : 2014 report
- Tax systems
- Taxable income
- Taxation of nonresident companies in Nigeria
- Taxation of salary versus capital gain in Norway or persons in dual relationships
- Taxation of the digital economy : a pragmatic approach to short-term measures
- Taxing multinational enterprises as unitary firms
- Testo Unico delle Imposte sui Redditi
- Testo Unico imposte sui redditi
- Testo Unico imposte sui redditi
- Testo Unico imposte sui redditi
- Testo Unico imposte sui redditi
- Testo unico imposte sui redditi
- The Commission's proposals on company taxation from a Spanish perspective
- The Hong Kong tax paradox : or why Jurassic Park exists in the Pearl River Delta
- The Netherlands: introduction of a bank tax
- The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
- The U.S. border tax and its implications for the EU
- The allocation of tax bases between the central and local governments in Korea
- The concept of income : a multi-disciplinary analysis
- The deceptive allure of taxing "residual profits"
- The democrat's new mantra : tax harmonization
- The duty of countries and enterprises to pay their fair share
- The economic participation principle as a justification for taxation
- The economics of taxation
- The economics of taxation : principles, policy and practice
- The elasticity of taxable income and income-shifting : what is "real" and what is not?
- The erosion of the different tax bases
- The global future of income tax
- The importance of treaties and the OECD in electronic commerce
- The myth of ownership: taxes and justice
- The plastic bag tax : international trends
- The potential costs of the OECD's proposed international tax reform
- The principle of terrritoriality and cross-border loss compensation
- The proper tax base : structural fairness from an international and comparative perspective - essays in honor of Paul McDaniel
- The relationship between tax law and accounting principles in the United Kingdom and France
- The role of context in interpreting international tax instruments : a solution to the erosion of internal cohesion of domestic tax systems by international law? The EU Directive on Administrative Cooperation Version 6 (DAC6) - a case study
- The role of tax treaties in facilitating development and protecting the tax base [Part II]
- The sustainability of the New Zealand tax base : are we at the end of the road for the New Zealand tax system?
- The tax burden on international assignments
- The value added tax and growth : design matters
- Tien jaren Wet materiële belastingbepalingen
- Todo sobre impuestos en Nicaragua
- Too rich to rein in? The under-utilised wealth tax base
- Transparencia fiscal internacional
- Tulu mõiste : multidistsiplinaarne analüüs
- US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen
- Umsatzsteuer bei Bitcoin-Automaten?
- Umsatzsteuer-Update : Aktuelles auf einen Blick : Gesetzgebung - Rechtsprechung - Verwaltungspraxis
- Umsatzsteuerliche Bemessungsgrundlage beim Tausch = VAT basis for exchange transactions
- United Nations handbook on selected issues in protecting the tax base of developing countries
- United Nations handbook on selected issues in protecting the tax base of developing countries
- Using tax to address budget deficits as Nigeria reopens
- V Encuentro de Derecho Financiero y Tributario : El futuro del Impuesto sobre Sociedades
- VAT reform in the EU
- VPB 2007 : opruimen van EG-rechtelijke knelpunten
- Vademecum vennootschapsbelasting : een resultaatgerichte benadering
- Verlust durch Gewinnfreibetrag?
- Vlaamse registratierechten : wijzigingen aan het Decreet van 1 februari 2002
- Voluntary disclosure : come regolarizzare i capitali illecitamente detenuti all'estero
- Vorsteuerpauschalierung und Differenzbesteuerung : Umsatzsteuerprobleme in Frage und Antwort
- Vpb-tariefsverlaging : waarom, hoe, voor wie?
- We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 1)
- We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 2)
- We will be landing soon : a multinational survey of the treatment of income and gains of individuals who change residence (part 3)
- Wealth tax - worth the hassle?
- Wetsvoorstel Werken aan winst : gaat het werken?
- What became of the EU's Common Consolidated Corporate Tax Base?
- What drives consumption tax revenues? Disentangling policy and macroeconomic drivers
- What the OECD can learn from U.S. states about corporate income apportionment
- What will the 2021 Budget do for corporate investment?
- With tax reform sweeping the globe, what about Canada?
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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/QUF5SQdqoxU/" 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/QUF5SQdqoxU/">tax base</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/QUF5SQdqoxU/" 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/QUF5SQdqoxU/">tax base</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>
