looking through
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The concept looking through represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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looking through
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The concept looking through represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- looking through
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- 10/50 look-through rules : through the CFC look-through looking glass
- 10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
- A new international tax planning vehicle - the New Zealand look-through company
- Akquisitionen im Verhältnis USA und Deutschland : praktische Probleme und Lösungsansätze
- Algunas consideraciones críticas a raíz de la resolución de 13 de febrero de 2020, de la Dirección General de Tributos, sobre la consideración como entidades en régimen de atribución de rentas a determinadas entidades constituidas en el extranjero = Some critical reflections in relation to the resolution from the General Directorate Of Taxation dated 13 February 2020 on the qualification of foreign entities as look-through entities
- An analysis of the Supreme Court judgment in the Vodafone case
- Belgium bill on program law includes "Cayman tax"
- Belgium's Cayman tax : an update and a word of caution
- Belgium's new CFC rule : the 'Cayman tax'
- CFC look-through rules bring benefits and baggage
- CFC's indirect investments in US property results in income inclusion for US purposes
- China and BEPS : from norm-taker to norm-shaker
- Controlled foreign companies : selected policy issues - or the missing elements of BEPS Action 3 and the Anti-Tax Avoidance Directive
- De kaaimantaks : geen paradijselijke maatregel
- Denmark : new transfer pricing valuation guidelines
- Elimination of separate treatment for dividends from 10/50 companies : the time has finally come
- Final Regulations: the application of separate limitations to dividends from a 10/50 corporation
- Foreign tax credit revisions make U.S. businesses more competitive
- Fragmentation of contracts : case studies and policy recommendations
- Germany's anti-treaty-shopping rule : two-tier holding meets two-tier approach
- IRS concludes that PFIC look-through rule applies to gain on sale of subsidiary stock
- IRS regulations surprisingly permit certain partners to avoid GILTI
- IRS revisits application of the PFIC domestic stock and subsidiary look-through rule
- IRS scrutinizes PFIC look-through exception
- Impact of Russian de-offshoring rules on foreign investors, Russian businesses
- Implications of factoring transactions to U.S. CFC look-through treatment
- International Fiscal Association joint seminar of the US and British branches, London, 14 and 15 September 1995
- Ist die Durchgriffsbesteuerung bei Kapitalgesellschaften gem. Paragr. 42 Abs. 1 InvFG gemeinschaftsrechtwidrig? = Does the look-through taxation according to art. 42 para. 1 InvFG infringe upon EC law?
- Le ritenute in uscita su interessi e canoni : la nozione di beneficiario effettivo e l'approccio look through
- Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part I)
- Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part II)
- Look-through relief for private equity
- Look-through tax treatment of foreign entities in Spain : background and new guidance
- MLI Part Two : Hybrid mismatches
- New Section 367(b) proposed regs : Part 1 : has Treasury's fear of tax-attribute trafficking resulted in compliance-proof rules?
- New TIPRA CFC look-through rule : time to begin tailored tax planning - one size does not fit all
- Notice 2007-9 : a sound approach for applying the U.S. CFC look-through rule
- PFIC determination : domestic stock rule takes precedence over subsidiary look-through rule
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Australia
- Pension funds as cross-border investors : country survey on tax and regulatory developments : India
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Russia
- Presumed GILTI (until proven GILTI) : the GILTI gross-up belongs in the GILTI basket
- Protocol look-through for fiscally transparent entities
- Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
- Resource Capital Fund III : a Canadian perspective on applying a treaty to a hybrid partnership
- Russian beneficial ownership rules - time for change
- Section 367(b) final regulations : overall simplification but controversial rules remain
- Shake-up for subpart F
- Sourcing cloud transactions the administrable and sensible way
- Subpart F and basket look-through for partnerships : a clash of aggregate and entity treatments
- Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update
- Supreme Arbitration Court adopts "disregard of legal entity" approach to combat tax fraud
- Swiss Supreme Court decision on treaty abuse
- TIPRA : a mixed bag for U.S. international tax
- Taxation of artistic and athletic performance under art. 17 (2) OECD Model
- Taxing derivatives : do look-through rules work?
- The Belgian Cayman Tax 2.0 : exit taxes worrisome for trust practitioners?
- The CFC look-through rule : U.S. congress changes landscape of subpart F
- The IRS's related-party transaction campaign - looking through a transfer pricing lens
- The PFIC look-through rules : a new level of thinking
- The US Foreign Investment in Real Property Tax Act : a practical guide
- The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0
- The ever-increasing reach of New Zealand's general anti-avoidance rule
- The evolution of tax-advantaged intercompany lending programs
- The new look-through rule : w(h)ither subpart F?
- U.S. CFC look-through rule : needed clarification, abuses shut down
- U.S. tax review : final and proposed PFIC regs
- U.S. tax review [FTC : final regulations]
- Verlängerung der CFC Look-Through Rule im US-amerikanischen Recht der Hinzurechnungsbesteuerung : ein Modell für das deutsche Steuersystem?
- Where next for small company tax reform in the UK?
- Zwischengeschaltene GmbH steuerlich anzuerkennen?
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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/VAOK-1YrJQ4/" 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/VAOK-1YrJQ4/">looking through</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/VAOK-1YrJQ4/" 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/VAOK-1YrJQ4/">looking through</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>
