tax sparing credit
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The concept tax sparing credit represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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tax sparing credit
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The concept tax sparing credit represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- "Tax sparing" and direct investment in developing countries
- A look at tax sparing clauses in the 21st century as tools for the implementation of tax incentives from the perspective of developing countries
- Anrechnung und Abzug von fiktiven Steuerbeträgen ausländischen Zinseinkünften
- Australia proposes changes to taxation of foreign-source income
- Auswirkungen der Kündigung des DBA-Brasilien und Handlungsempfehlungen : Ein erster Abgesang auf die fiktive Anrechnung von Quellensteuern
- Belgian court clarifies tax-sparing clause in treaties
- Chinese lease, tax sparing credit en deelnemingskosten
- Convention du 29 septembre 1992. Régime des dividendes: dividendes de source indienne
- De Nederlandse tegemoetkoming voor fiscale beleggingsinstellingen ter zake van in het buitenland geheven bronbelasting
- Developing and implementing tax treaty policy : the tax sparing clause
- Developments in China's treaty policy : where is the dragon heading?
- Die Beurteilung der "Fiktiven Steueranrechnung" unter besonderer Berücksichtigung ihrer Verwendung in Doppelbesteuerungsabkommen (DBA) der Bundesrepublik Deutschland mit Entwicklungsländern
- Doppelbesteuerungsabkommen mit Spanien; Fiktive Quellensteueranrechnung nach Artikel 23 Absatz 1 Buchstabe b/bb
- Durchführungserlass zur Verordnung gegen die Steuerflucht in Auslandskapitalanlagen
- Exemption method and credit method : the application of article 23 of the OECD Model
- External commercial borrowings and tax planning
- Finanzverwaltung ermöglicht "Steuersparmodell"
- Fiscaal deskundige hulp bij de ontwikkeling van fiscale ontwikkelingshulp
- Foreign tax credits and the complexity of tax law : China as a case study
- Het nieuwe besluit deelnemingsvrijstelling 2010
- If not now, when? U.S. tax treaties with Latin America after TCJA
- Il "matching credit" nelle convenzioni contro le doppie imposizioni
- Il matching credit
- Implementation v. adaptation : BEPS in Lation America through the lens of the ILADT Model
- Income tax incentives for investment
- Industrial development news : Asia and the Pacific
- Instrumentalisme en internationaal belastingrecht
- International co-operation in tax matters. Report of the Ad Hoc Group of Experts on international co-operation in tax matters on the work of its fifth meeting
- International co-operation in tax matters. Tax-sparing credit in selected countries: a survey. Ad Hoc Group of Experts on International Co-operation in tax Matters, Fifth meeting, Geneva, 6-12 December 1989
- International tax law : offshore tax avoidance in South Africa
- International taxation and multinational activity
- Interpretation of the non-discrimination article of the OECD Model
- Is there a need to re-evaluate tax sparing?
- Is there a need to reevaluate tax sparing?
- Italy : unilateral and bilateral reliefs from international juridical double taxation on income derived by residents
- Jurisdiction to tax and international income
- Kapitaleertragsteuer und "Matching Credit"
- L'affaire des crédits d'impôt brésiliens, ou les limites de l'interprétation littérale des conventions
- Lag om dubbelbeskattningsavtal mellan Sverige och Singapore
- Lin v Commissioner of Inland Revenue : [2017] NZHC 969
- New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company
- New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company
- Possible U.S. tax incentives to boost U.S. private sector in Africa
- Recent treaty practice on tax sparing
- Regards sur les crédits d'impôt étrangers
- Regeringens proposition 1991/92:45. Dubbelbeskattningsavtal mellan Sverige och Singapore och mellan Sverige och Republiken Korea. Förslag till Lag om dubbelbeskattningsavtal mellen Sverige och Singapore; Förslag till Lag om ändring i lagen (1928:707) om dubbelbeskattningsavtal mellan Sverige och Republiken Korea
- Relief from international double taxation : the basics
- Reshaping Italy's foreign tax credit regime
- Round table discussions = Debats en table ronde = Debates en mesa redonda
- Réflexions sur le "tax sparing" à la lumière de la convention belgo-brésilienne
- Should Ethiopia sign the MLI? Prospects and challenges
- Société Générale Valeurs Mobilières v R : 2017 FCA 3
- Some current issues with treaty tax-sparing provisions
- Special features of the UN Model Convention
- Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?
- Tax incentives and tax sparing
- Tax relief provisions between developed and developing countries
- Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
- Tax sparing : a needed incentive for foreign investment in low-income countries or an unnecessary revenue sacrifice?
- Tax sparing : a reconsideration
- Tax sparing : a timeworn mechanism in Australia's bilateral treaties with its trading partners in Southeast Asia?
- Tax sparing : good intentions, unintended results
- Tax sparing : the Italian experience
- Tax sparing : use it, but not as a foreign aid tool
- Tax sparing and Brazil's tax treaties
- Tax sparing and matching credit : from an unclear concept to an uncertain regime
- Tax sparing by European countries
- Tax sparing credits in tax treaties : the future and the effect on EC law
- Tax sparing credits onder vuur: Nederland en OESO
- Tax sparing for developing countries : the Argentinean case
- Tax sparing in Danish tax treaties
- Tax treaties provide key tool for Indian investment
- Tax treaty obstacles in implementing the Pillar Two Global Minimum tax rules and a possible solution for eliminating the various challenges
- Tax treaty policy in Latin America
- Tax, law and development
- Tax-sparing in tax treaties
- Taxation of foreign investments in Spain: Part II - portfolio investments
- The "D" case against the Netherlands and the ECJ's decision - is there still a future for MFN treatment?
- The Income Tax Treaty between the United States and Thailand: an overview and Analysis
- The challenges of tax sparing : a call to reconsider the policy in South Africa
- The recent double taxation agreement between India and Bangladesh
- The relationship between controlled foreign corporation rules and tax sparing provisions in tax treaties : New Zealand case
- The role of tax treaties in facilitating development and protecting the tax base [Part III]
- The role of tax treaties in facilitating development and protecting the tax base [Part I]
- The tax sparing mechanism and foreign direct investment
- The tax-sparing credit. Some legal and policy considerations
- The true nature of tax treaties
- Trends in tax treaty policy of developing countries
- Turkey issues ruling on tax sparing credit under treaty with the Netherlands
- U.S.-F.R.G. income tax treaty tax sparing or imputation tax credit ?
- Underlying foreign corporate tax credits in the Greek tax treaty network
- United States-Brazil bilateral income tax treaty negotiations
- Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten? = Does the lack of tax sparing credits in tax treaties violate the European fundamental freedoms?
- Vorgezogener Stückzinsaufwand und fiktive Quellensteuer beim Erwerb von Auslandsanleihen während des Zinsjahres
- Vorteile der fiktiven Anrechnung nach dem DBA Österreich- Thailand
- Why Colombia should negotiate international tax treaties
- Working Paper prepared by the Sub-Group of the Ad Hoc Group of Experts on International Co-operation in Tax Matters, fifth meeting, Geneva, 6-12 December 1989
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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/YxwFrxGL6K4/" 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/YxwFrxGL6K4/">tax sparing 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>
