"Ausübung" und "Verwertung" im Inland als Anknüpfungspunkt der beschränkten Steuerpflicht
"Sheltering" tax Australian style
"Urteilen des Schweizerischen Bundesgerichts und des Verwaltungsgerichts des Kantons Basel-Landschaft"
1981-1985 Cumulative index : Canadian tax foundation publications
1986 - The year of amnesty
1986/87 Old mutual tax guide
1987 Amendments to special taxation measures law in respect of corporation taxation
1987 New Zealand master tax guide
1987-88 British master tax guide
3% tax on real property owned directly or indirectly by foreign companies : new developments
70%-ige Steuerbelastung der deutschen Unternehmen - ja oder nein?
A case for neutrality in the design and implementation of the merger and acquisition statutes : the post-acquisition net operating loss (NOL) carryback limitations
A commentary on the United Kingdom Budget 1987
A critical appraisal of sections 115J and 194E of the Income-Tax Act, 1961
A guide to the investment in Shanghai
A lop-sided budget
A new financial centre
A new look at indirect taxation in developing countries
A note on the effects of tax effects of tax-subsidy policies on the personal distribution of income in dual economies
A post-reformation analysis of the foreign tax credit limitations
A primer of United States tax considerations for the foreign investor
Aanmerkelijk belang in internationaal verband
Abkommen zwischen der Regierung der Deutschen Demokratischen Republik und der Regierung des Königreiches Schweden zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
Abkommen zwischen der Schweizerischen Eidgenossenschaft und der Arabischen Republik Ägypten zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern von Einkommen
Abuse of powers by the Fisc
Account numbers under the Income Tax Act, 1961
Acquisto della "prima casa". Prontuario applicativo delle agevolazioni fiscali
Acquisto, vendita e annullamento azioni proprie
Acquisto, vendita e annullamento azioni proprie. Confronto tra l'attuale normative e quella prevista dal T.U
Administration's policy concerning advance rulings disclosed
Aendrede regler om investeringsforeninger og visse udenlandske investeringskaber - endu engang
Afgift af renter af forbrugslan
Agreement between the Government of India and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Agreement between the Government of India and the Government of the Czechoslovak Socialist Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Agreement between the Government of the Republic of India and the Government of Yemen Arab Republic for the avoidance of double taxation of income derived from international air transport
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital
Agreement between the Republic of Austria and Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Agreement between the Republic of India and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and capital: Corrigenda
Aktuella alternativ i svensk skattedebat
Aktuelle Fragen aus der Praxis der Aussenprüfung. Das Geldwertberichtigungssystem nach brasilianischen Handels- und Steuerrecht
Aktuelle lohnsteuerliche Fragen u grenzüberschreitenden Arbeitsverhältnissen
Algunas generalidades sobre el Cauca; Impuesto sobre los traspasos de bienes immuebles; Departamento de avaluos, que es y que hace ? Presupuesto nacional; Las compras directas
Allgemeine Verwaltungsvorschrift über die Änderung der Umsatzsteuer-Richtlinien 1985 (UStÄR 1988). Vom 30 Juli 1987
Allocation of interest expense after the Tax Reform Act of 1986
Allowability of foreign tour expenses
Amendments to the Income Tax Law proposed by the Finance Bill 1987
Amnesty under the Foreign Exchange Regulation Act
An analysis of Singapore's 1987-88 Budget
An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model
An analysis of the super-royalty provision of the Tax Reform Act of 1986
An examination of the imputation system in the context of the erosion of the company tax base
An international comparison of tax systems in the mediterranean and other European countries of the OECD area
An introduction to foreign investment in the U.S. after the Tax Reform Act of 1986
An outline of Japanese tax administration : 1987
An outline of Japanese taxes 1987
Andorra opens up; finance and future
Angemessene Verrechnungspreise im internationalen Konzernbereich
Annual departement report for the financial year 1986-87
Anrechnung ausländischer Steuern. Problem der Höchstbetragsberechnung
Anti-avoidance in Dutch national and international taxation
Anti-avoidance provisions in Hong Kong
Antilles treaty termination favored, but period of uncertainty in bond market lies ahead
Antitrust law : the Nadir of the predatory pricing theory? : Matsushita Electric Industrial Company v. Zenith Radio (1986)
Applicazione dell'imposta ai non residenti. Determinazione dell'imposta dovuta dai non residenti
Approvazione del primo piano annuale di attuazione del programma triennale di sviluppo del Mezzogiorno 1987-1989, ai sensi dell'art. 1 della legge 1 marzo 1986, n. 64
Arbetsgivares ansvar for anstalldas skatt, m.m
Arrêté royal du 10 décembre 1987 modifiant l'arrêté royal du 4 mars 1965 d'exécution du Code des impôts sur les revenus
Arrêté royal modifiant en matière de précompte professionnel, l'arrêté royal du 4 mars 1965 d'exécution du Code des impôts sur les revenue
Artikelen 53 en 115 W.I.B. terzake van abnormale of goedgunstige voordelen tussen verbonden Belgische ondernemingen
Arveavgift og almennytigge institusjoner
Aspects fiscaux des privatisations en France
Aspekten van het Belgisch inkomstenbelastingbeleid
Ausländische Beteiligungen an tsechoslowakischen Gesellschaften
Australasian tax reports : volume 17
Australasian tax reports : volume 18
Australian dividend imputation : impact on foreign investors
Australian dividend imputation system explained
Avdrag för påförd skatt efter undanröjande av dubbelbeskattning. En metodoch tolkningsstudie
Avenant du 15 octobre 1987 à la convention franco-britannique
BIR Ruling No. 191-87, July 2, 1987. RP-Japan tax treaty
BIR Ruling No. 193-87, July 7, 1987. Income Tax
Bank of China Regulations on Providing Loans to Foreign Investment Enterprises. Approved by the State Council on April 7, 1987 and promulgated by the Bank of China on April 24, 1987
Bedrijfsvoorheffing - Schalen - Sleutelformule voor het berekenen van de bedrijfsvoorheffing (B.V.) verschuldigd op bezoldigingen en pensioenen betaald of toegekend vanaf 1.1.1987. Circ. 5.12.1986, No. Ci. D.19/379.147
Belasting over toegevoegde waarde. Een terugblik op haar ontstaansgeschiedenis in Nederland
Belgian-Netherlands tax treaty
Belgische vennootschappen met vaste inrichtingen in verdragslanden : vermijding van dubbele belasting ; compensatie van buitenlandse winsten met Belgische verliezen ; dubbele verliescompensatie
Beskattning av aktieägares förvärv av aktier i annat bolag
Beskattning av företagsavor
Beskattning vid arbete utomlands
Besteuerung der Einheitsunternehmungen in Kalifornien
Besteuerung der Vereine : Handbuch für die Praxis
Besteuerung des Auslandseinsatzes von Mitarbeitern deutscher Unternehmen
Besteuerung von Devisenausländern, ausländischen Unternehmen und gemischten Gesellschaften in Rumänien
Besteuerungsfolgen verdeckter Gewinnausschüttungen zwischen deutschen und schweizerischen Gesellschaften
Black money - its generation and measures to tackle it
Botschaft über ein Doppelbesteuerungsabkommen mit der Sowjetunion
Bouwplaats als vaste inrichting
Branch profits tax under the TRA 1986
Branches of foreign companies - income and patrimony tax regimes
Brauchen wir ein neuen Steuerfluchtgesetz ?
Budget 1987 : presented to Dáil Éireann by mr. Ray MacSharry, T.D., minister for Finance : 31 March 1987
Budget 1987-88. Incentives for industries
Budget Reconciliation Act of 1987. Text of Tax Provisions of Budget Committee Bill. (Title III Education and Labor Committee and Titles IX and X Ways and Means Committee) H.R. 3545. As reported on October 26, 1987
Budget speech (Part II) by Seyduzzaman, Finance Minister, Dhaka, 18 June 1987. Fiscal measures
Bundesbeschluss über die direkte Bundessteuer. Vom 9. Oktober 1987
Bundesgesetz vom 16. Dezember 1987 mit dem Massnahmen auf dem Gebiet des Bewertungsrechtes getroffen und das Bewertungsgesetz 1955, das Grundsteuergesetz 1955 und das Zweite Abgabenänderungsgesetz 1987 geändert werden. (Bewertungsänderungsgesetz 1987)
Business connection with non-residents
Business tax reform : ending the double tax on dividends
Butterworths orange tax handbook : 1987-88
Butterworths yellow tax handbook : 1987-88
Bénéfices non commerciaux. Régime fiscal applicable aux produits de la cession ou de la concession de logiciels
CGT angles on deferred consideration. "Exercise caution in your business affairs, for the world is full of trickery" desiderata
Calculating the chargeable gain/loss
Canadese uitvoeringsvoorschriften Nederlands-Canadese overeenkomst tot vermijden van dubbele belasting
Canadian international banking centres
Capital gains : leases, options and shares
Capital gains on distribution of capital assets on dissolution of a firm
Capital gains on self-generated goodwill. Has the amendment misfired?
Capital gains tax - the framework
Capital market : taxation and accounting aspects of Law No. 3332
Captive insurance companies : disguised self-insurance?
Central Board of Direct Taxes on depreciation allowances, dated 1 April 1987
Changes in FSC/DISC provisions
Changes in the foreign tax credit limitations
China promulgates law on substitution of importation by products made by joint ventures
China's Customs Law promulgated on 22 January 1987
Cicular No. 10. I.T. of 1986. National Board of Revenue, Dhaka, 30th December 1986. Subject: collection of income tax from the owners of passenger buses/minibuses and trucks through Post Offices for the assessment year 1986-87
Circular No. 18 of 1986 (Income Tax). Subject: approval of expatriate technicians for tax exemption. Board's Circular Letter C. No. 1(17) IT-V/77, dated 5-7-1977. Clarification and modifications
Circular No. 494, dated 22 September 1987. Subject: The Finance (Amendment) Ordinance 1987. Clarification of provisions
Circular No. 495, dated 22nd September, 1987. Subject: The Finance Act, 1987. Explanatory Notes on the provisions relating to direct taxes
Circular No. 5 of 1987 (Income Tax). Subject: Computation of Income tax payable by salaried persons for assessment year 1987-88. Central Board of Revenue Government of Pakistan, Islamabad, 5th July 1987
Circular No. 6 of 1987 (Income Tax). Subject: Finance Act, 1987. Provisions relating to income tax explained
Cirkulär med tabeller för uträkning av arvsskatt och gavoskatt
Commissione Nazionale per le Societa e la Borsa. Nuova disciplina delle comunicazioni richieste ai sensi dell'art. 3, lettera c), sub art. 1 della legge 7 giugno 1974, n. 216, concernenti operazioni aventi ad oggetto azioni quotate in borsa od ammesse alle negoziazioni nel mercato ristretto effettuate dalla stessa societa emittente o da societa del gruppo. (Deliberazione 28 gennaio 1987, n. 2681)
Commissioner of taxation annual report 1986-87
Communiqué concernant la T.V.A. Série No. 25
Company dividend imputation legislation introduced
Company residence
Company residence
Comparative study on certain offshore jurisdictions for US investors investing in the US stock and securities market
Comparative survey : employee stock option plans
Compendium on the travel tax
Complete 1986 numbered BIR rulings
Complexion of the internal market : approximation of indirect tax rates and harmonization of indirect tax structure
Condizioni di tassabilità dei redditi esteri mediante ritenuta
Confronting the problem of tax arbitrage
Congress amends section 482 : the new super royalty provision
Conseil des impôts. Analyse du 9e rapport portant sur la fiscalité des entreprises
Consolidation under Danish tax law
Consultative Document of the Inland Revenue : taxation of international business : dual resident companies
Contas da gerência e do exercício de 1986
Contributi
Controlled foreign corporations, the next Australian impostume to be lanced?
Contrôle fiscal. Portée de l'article L 80A du LPF
Convention between the Government of India and the Government of the Czechoslovak Socialist Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Convention between the Government of Republic of India and the Government of the Hungarian People's Republic for the avoidance of double taxation with respect to taxes on income. Notification No. G.S.. 282(E), dated March 13 1987
Convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Notification No. G.S.R. 314(E), dated March 27, 1987
Convention between the Government of the Republic of India and the Government of the Hungarian People's Republic for the avoidance of double taxation with respect to taxes on income
Convention between the Government of the Republic of India and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Convention between the Kingdom of Sweden and the Republic of the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Convention between the Republic of Finland and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital
Convention between the Republic of India and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Convention entre le Grand-Duché de Luxembourg et le Royaume de Suède sur la sécurité social
Convention entre le Maroc et l'Italie pour éviter les doubles impositions en metière d'impôts sur les revenus. Dahir No. 1-83-98 du 11 rebia I 1407 (14 novembre 1986)
Convention entre le Royaume du Maroc et le Grand-Duché de Luxembourg en vue d'eviter les doubles impositions et de régler certaines autres questions en matière d'impôts sur les revenu et sur la fortune. Dahir No. 1-84-39 du 11 rebia I 1407 (14 novembre 1986)
Conventions on the avoidance of double taxation
Coordinatiecentra. Algemene commentaar. Tewerkstellingszones. Algemene commentaar. Circ. 31.7.1987, No. Ci.RH.421/368.883
Coordination centers
Corporations, partnerships, estates, and trusts
Council Decision of 7 April 1987 concerning the conclusion of the International Convention on the Harmonized Commodity Description and Coding System and of The Protocol of Amendments thereto
Council decision of 22 December 1987 adopting the annual report on the economic situation in the community and laying down economic policy guidelines for 1988
Credito d'imposta e maggiorazione di conguaglio IRPEG
Credito d'imposta per gli utili distribuiti da società ed enti. Credito d'imposta per i redditi prodotti all'estero
Cross border exchange of information and administrative assistance in tax matters, in particular between Germany and Switzerland
Cross border exchange of information in tax law
Cross border information under tax law: a Dutch perspective
Current status of U.S. tax treaties
Current trends in income taxation in Eastern Europe
Cyprus offshore banking units
Das Recht auf Akteneinsicht in Steuer und Steuerstrafsachen
Das Sozialbudget der Bundesrepublik Deutschland bis 1990. Leistungsniveau, Finanzierungsstruktur, Haushaltsperspektiven. Bearbeiter: Hans-Ludwig Dornbusch
Das Steuerrecht Dänemarks
Das Steuersystem Sudkoreas
Das Verhältnis der Vorschrift des para 2a EStG zu den Doppelbesteuerungsabkommen
Das deutsch-schweizerische Erbschaftsteuer- Doppelbesteuerungsabkommen in der praktischen Anwendung
Das österreichisch-thailändische Doppelbesteuerungsabkommen
Dcreto No. 2353/86. Reglamentación de la ley/sustitución
De 183-dagenregeling
De coördinatiecentra na de Wet van 4 augustus 1986
De deelnemingsvrijstelling in beweging
De facto dividends : the new Div 7 tax
De huidige positie van de Nederlandse Antillen als internationaal financieel centrum
De skattemaessige regler verdrorende futures, options og warrants
Decisions time for dual resident companies : U.S. Tax Reform Act may require restructuring
Decreto Legge 31 luglio 1987, No. 318. Norme urgenti in materia di agevolazioni della produzione industriale delle piccole e medie imprese e di rifinanziamento degli interventi di politica meneraria
Decreto Legge 4 agosto 1987, No. 326. Disposizioni urgenti per la revisione delle aliquote dell'imposta sugli spettacoli per i settori sportivo e cinematografico, per assicurare la continuita della riscossione delle imposte dirette e dell'attivita di alcuni uffici finanziari, per il rilascio dello scontrino fiscale, nonche norme per il differimento di termini in meteria tributaria
Decreto Ley No. 825, sobre impuesto a las ventas y servicios. Reemplazado por el Decreto Ley No. 1.606 de 3 de Diciembre de 1976, conservandosu mismo numero y actuualizado hasta el 23 de julio de 1987
Decreto No. 2.353 de 18 de diciembre de 1986. Reglamento de la Ley de Impuesto a las Ganancias
Decreto No. 2.407 de 23 de diciembre de 1986 : reglamento de la Ley de Impuesto a las Ventas
Decreto-Legge 17 gennaio 1987, n. 6. Norme in materia di tutela previdenziale dei lavoratori italiani operanti all'estero nei Paesi extracomunitari
Decreto-Legge 25 febbraio 1987, no. 48. Fiscalizzazione degli oneri sociali, proroga degli sgravi contributi nel Mezzogiorno ed interventi per settori in crisi
Deductibility of ex gratia payments
Deduction of long-term capital gains tax on sale of shares/ debentures or other specified assets by non-resident individuals of Indian nationality/origin. Reserve Bank of India Circular A.D. (M.A. Series) Circular No. 4, dated 11th February 1987
Deelnemingsvrijstelling aandelen in beleggingsinstelling
Defying the duty men
Den Skatterättsliga synen på sponsring
Den faellesnordiske dobbeltbeskatningsoverenskomst
Den gronlandske indkomstbeskatning
Depreciation under the Companies (Amendment) Bill vis-a-vis section 115J of the Income Tax Act
Details of Self Assessment Scheme, 1987-88
Determinazione dei redditi e delle perdite. Oneri deducibili
Deutsch-amerikanischer Doppelbesteuerungsschutz für Nachlässe, Erbschaften und Schenkungen
Die "saving clause" in der amerikanischen Abkommenspolitik und - praxis
Die Betriebsstätte im zwischenstaatlichen Steuerrecht
Die Lebensverzicherung - ihre steuerliche Bedeutung heute
Die Umrechnung auslandischer Besteuerungsgrundlagen
Die Verletzung des Steuergeheimnisses bei der internationalen Rechtshilfe
Die Wirkungen der US-Steuer-Reform 86 aus heutiger Sicht
Die ertragsteuerliche und bewertungsrechtliche Behandlung öffentlicher Zuschüsse
Die steuerliche Ansässigkeit von Gesellschaften
Die steuerreform Spaniens auf Grund des EG-Beitritts
Direct foreign investment in Korea : pattern, impact, and government policy
Direct taxes in east and west
Dividend imputation. Financial statement disclosures concerning dividend imputation
Doble tributacion internacional. El tratado Uruguay-Alemania
Documents on the encouragement of foreign investment in China
Does nature of company's fund determine taxability of dividend?
Doing business in New Zealand
Doing business in Trinidad and Tobago
Dolan discusses foreign tax credit interest allocation regs; previews forthcoming guidance
Domicile: the case for radical reform in the United Kingdom
Double taxation conventions and the use of base companies
Double taxation conventions and the use of conduit companies
Draft for a convention on mutual administrative asistance in tax matters
Drittes Abgabenänderungsgesetz 1987. 3. AbgÄG 1987. Bundesgesetz vom 24. November 1987, mit dem das Einkommensteuergesetz 1972, das Körperschaftsteuergesetz 1986, das Gewerbesteuergesetz 1953, das Energieförderungsgesetz 1979, das Vermögensteuergesetz 1954, das Rundfunkgesetz und das Gebührengesetz 1957 geändert werden
Dubbelbelastingverdragen
Dubbelbeskattningsavtalen en inledning
Décret No. 12467 du 31 Décembre 1987
Décret No. 87-426 du 16 juin 1987 portant publication de l'avenant modifiant la convention entre la Gouvernement de la République française et le Gouvernement du Royaume-Uni de Grande Bretagne et d'Irlande du Nord tendant à éviter les doubles impositions at à prévenir l'évasion fiscale en matière d'impôts sur les revenus, fait à Londres le 12 juin 1986
Décret No. 87-957 du 27 novembre 1987 modifiant le décret No. 78- 1297 du 28 décembre 1978 relatif à l'exercise du droit des transaction en matière d'infractions douanières ou relatives aux relations financières avec l'étranger
EC: the removal of tax barriers : the White Paper from the Commission to the European Council
East-West tax treaties
Effect of income tax treaties on para 884. Notice 87-56
Effectively connected income
Effects of tax reform on high technology firms
Einkommenssteuerrechtliche Probleme bei der erbrechtlichen Unternehmensnachfolge mit Gewinnanteilsrecht abgefundener Miterben
Einzelfragen der Verwaltungsgrundsätze für die Prüfung der Einkunftsabgrenzung bei internationale verbundenen Unternehmen
El principio de legalidad : el sistema uruguayo ante el Derecho Comparado
Endringer i lovverket om mercerdiavgift og investeringsavgift i 1986
Engangsskatten m m
Entwicklung der Realsteuerhebesätze der Gemienden mit mehr als 50. 000 Einwohnern in 1987 gegenüber 1986. Bearbeiter: Georg Rieger
Entwicklung wesenlicher Daten der öffentlihen Finanzwirtshaft in der Bundesrepublik Deutschland von 1976-1986. Bearbeiter: Hans-Ludwig Dornbusch
Entwurf eines Gesetzes zu dem Abkommen vom 26. März 1987 zwischen der Bundesrepublik Deutschland und der Sozialistischen Föderativen Republik Jugoslawien zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
Entwurf eines Gesetzes zu dem Zusatzabkommen vom 2. Oktober 1986 zum Abkommen vom 7. Januar 1976 zwischen der Bundesrepublik Deutschland und den Vereinigten Staaten von Amerika über Soziale Sicherheit und zu der Zusatzvereinbarung vom 2. Oktober 1976 zur Vereinbarung vom 21. Juni 1978 zur Durchführung des Akommens
Erhebungsund Folgekosten der Besteuerung
Erlasse und Weisungen auf dem Gebiete der direkten Bundessteuer. Instructions concernant l'impöt fédéral direct. Kreisschreiben Nr. 10 der Eidg. Steuerverwaltung vom 9. Dezember 1987: Wegleitung zur Verfolgung und Ahndung vollendeter Steuerhinterziehung, versuchter Steuerhinterziehung und sonstiger Widerhandlungen
Ermittlung von Verrechnungspreisen in den USA
Erstes Abgabenänderungsgesetz 1987
Ertragsteuerliche Fragen bei umgekehrten Massgeblichkeit der Handelsbilanz für die Steuerbilanz
Estate Duty (Amendment) Act, 1986. (Act No. 49 of 1986). An Act further to amend the Estate Duty Act, 1953
Estate Duty (Amendment) Bill, 1986. Bill No. 98 of 1986. As introduced in Lok Sabha on August 12, 1986. A Bill further to amend the Estate Duty act, 1953
Exchange of information
Exchange rate fluctuations: U.K. Revenue's Statement of Practice SP 1/87
Executive Order No. 273 adopting a value added tax, amending for this purpose certain provisions of the National Internal Revenue Code, and for other purposes
Executive Order No. 93. Withdrawing all tax and duty incentives, subject to certain exceptions, expanding the powers of the Fiscal Incentives Review Board and for other purposes
Exemption on books under the Wealth Tax Act
Expenditure-Tax Bill 1987. (Bill No. 90 of 1987). A Bill to provide for the levy of a tax on expenditure incurred in certain hotels
Expenditure-tax Act, 1987. (Act No. 35 of 1987). Received the assent of the President on September 14, 1987. An Act to provide for the curred in certain hotels
Expenditure-tax Bill, 1987. (No. 90 of 1987). A Bill to provide for the levy of a tax on expenditure incurred in certain hotels
Expenditure-tax Rules, 1987
Expenditure-tax Rules, 1987. Notification No. S.O. 939(e), dated 26the October, 1987
Experience with tax amnesty legislation
Exposé inductif à une réforme de la fiscalité algérienne
Features of the Omnibus Investments Code and the value added tax system
Finance (Amendment) Bill 1987. Bill No. 129 of 1987. A Bill to amend the Finance Act, 1987
Finance (Amendment) Ordinance, 1987. (No. 6 of 1987). Promulgated by the President in the Thirty-eighth Year of the Republic of China. An Ordinance to amend the Finance Act, 1987
Finance Act 1987 : taxation aspects
Finance Bill 1988. An appraisal
Finance Bill, 1987. A critique of some of its controversial aspects
Finance Ministry's measures for the implementation of preferential tax terms January 30, 1987
Financial statistics of Japan : fiscal year 1987
Financing public sector expenditure in Nepal
Finanzplatz Schweiz Lösung fiskalischer Probleme durch Praxisänderungen
Finland on the verge of tax reform
Fiscaliteit in Nederland : 50 jaar Belastingmuseum "prof. Dr. Van der Poel"
Fiscaliteit in Nederland : 50 jaar Belastingmuseum "prof. Dr. Van der Poel"
Flere virksomheder under virksomhedsordningen
Flytting av eiendeler i naring - eksport av latente skatteforpliktelser?
Focus on current tax cases 1984-86
Fondi comuni d'investimento mobiliare aperti. Aspetti fiscali
Foreign Exchange Conservation (Travel) Tax Rules
Foreign Exchange Conservation (Travel) Tax Rules 1987. Notification No. G.S.R. 743(e), dated 2nd September 1987
Foreign capital inducement act : Enforcement decree and working rules
Foreign control
Foreign enterprise. A judicial determination of meaning
Foreign enterprises : tax treatment of income or profits of foreign enterprises derived from Greek sources
Foreign sales corporations. The scape of regs. to come
Foreign sales corporations: an analysis of new regulations on intercompany pricing and related matters
Foreign tax credit
Foreign tax credits
Foreign tax credits
Foreign transfer of intangible property rights
Foreign-source rules under Tax Reform Act 1986
Forgiveness of a debt and the territoriality principles
France-Israel: fiscalité et financement
French tax treatment of interest payments made by French issuers to foreign investors
Fördning om överenskommelse mellan Sverige och Amerikas Förentastater om ömsesidig skattebefrielse för luftoch sjöfartsföretag
Författningar om punktskatter m m 1987
Författningar om uppbörd 1987
Förordning om ikraftträdande av avtalet med Danmark, Island, Norge och Sverige för att undvika dubbelbeskattning beträffande skatter på inkomst och på förmögenhet samt av lagen om godkännande av vissa bestämmelser i avtalet
Förteckning angående uttaxering per skattöre åar 1988
GATT versus tax treaties? : The basic conflicts between international taxation methods and the rules and concepts of GATT
German-Spain tax treaty : taxation of employment income
German-Swedish tax treaty : taxation of employment income : definition of the concept employer
Germany-Belgium tax treaty : application of exemption with progression rule
Germany-United States tax treaty : employment income derived by a German resident U.S. citizen during a business trip in the U.S
Gesellschafterdarlehen als verdecktes Nennkapital. Kritische Anmerkungen zu dem BMF-Schreiben von 16. März 1987
Gli oneri deducibili nel Testo Unico delle imposte dirette
Glimpses of Income Tax Amendments. (Implications of Finance Act, 1987)
Gouden handdruk en andere eenmalige uitkeringen bij ontslag
Granskningsinriktningen är avgörande för skattemyndigheternas åtalsanmälningar
Groupes de sociétés. Régime d'intégration
Guide pratique du financement des enterprises : 1988
Handelsbolagsbegreppet - nagra skatterattsliga synpunkter
Handledning - mervärdeskatt 1987
Hardman on tax in business 1986-87 : a practical guide for the executive and professional adviser
Harmonisierung der Steuern in der EG
Headquarters of corporations in France : tax relief for foreigners
Het Nederlandse rulingbeleid
Het begrip "gelieerde ondernemingen" in het nationale en internationale belastingrecht
Het begrip "gelieerde ondernemingen" in het nationale internationale belastingrecht
Hidden distributions of profit
Hidden distributions of profits: the Swiss response
Highlights of the value added tax under EO 273, Dated July 25, 1987
Ho to defer income with IRAs and Sec. 401(k) plans
Hong Kong budget - 1987 : taxation report
I contratti di borsa e la tassa speciale
I gruppi di società e L'IVA
I redditi di lavoro autonomo e l'imposizione diretta
I redditi diversi: le plusvalenze
I tributi minori. I tributi locali
I.V.A. : consultas : resumen sistemático
IFA kongressen i New York
IRS notice provides guidance with respect to branch profit tax
IVA e CEE: rimborsabilità all'estero da un ente non commerciale italiano
Il Testo Unico delle imposte sui redditi e le variazioni alla normativa vigenti
Il fenomeno dell'esterovestizione nelle società immobiliari. Riflessi fiscali e valutari
Il trattamento fiscale dei titoli e dei fondi comuni d'investimento
Il trattamento tributario delle pensioni e degli assegni ad esse assimilati nella legislazione interna e nei trattati contro la doppia imposizione internazionale
Ilor su royalties corrisposte a soggetti residenti in Paesi con cui vigono convenzioni per evitare doppie imposizioni
Impact of Tax Reform Act of 1986 on expatriates and reimbursement programs
Impact on the German tax system
Impact on the Japanese tax system
Impact on the tax policies of the United Kingdom
Important income-tax rulings of Courts & Tribunal
Important issues of income tax law arising out of the National Tax Reforms Commission's report
Imposta sulle successioni e donazioni. D.P.R. 26 ottobre 1972, n. 637 e successive modificazioni e integrazioni
Imposta sulle successioni e sulle donazioni. Il nuovo assetto dopo la legge 17 dicembre 1986, n. 880
Impuestos suplemento especial : normalizacion tributaria : Ley 23.495
Imputation and shareholder returns
Imputation and the foreign tax credit; some critical notes from an international perspectives
Imputation the anti-avoidance provisions
Imputing "frankness" to Australian corporate finance
Impôt sur le revenu. Personnes passibles et imposables. Territorialité. Domicile fiscal. Convention Franco-Algérienne. Centre de activités professionnelles
Incentive to users of indigenous technology
Income tax (Amendment) Rules, 1987. Notification No. S.O. 4(E) dated 2 January 1987
Income tax (Third Amendment) Rules, 1962. Amendment of rule 5, 5AA and Appendix I
Income tax amendments and implications of Finance Act 1987
Income tax cuts down disparity
Income tax incentives : harnessing corporate skills for rural development
Income tax legislation 1987 edition : part A
Income tax legislation 1987 edition : part B
Income tax manual, part I : income tax ordinance, 1979 (corrected upto june 1987)
Income tax reform : an analysis of two budgets in 1986
Income-tax (Amendment) Rules, 1987. Notification No. S.O. 4(E) dated 2nd January, 1987
Income-tax (Fifth Amendment) Rules, 1987. Notification No. S.O. 769(E), dated 12 August 1987
Income-tax (Sixth Amendment) Rules, 1987. Notification No. S.O. 781(E), dated 17 August 1987
Income-tax (Third Amendment) Rules, 1987. Notification No. S.O. 276(E), date 1 April 1987
Indian tax system - certain glaring defects
Individual income taxes cut : management fees derived from PRC sources : capital gains
Inheritance tax
Inneliggande verulager
Instituto Colombiano de derecho tributario : la reforma tributaria de 1986 : antecedentes-texto completo de la ley de 1986-decretos reglementarios-documentos : revista 33
Instrumento de Ratificacion del Convenio entre Espana y la Republica de Tunez para evitar la doble imposicion en materia de impuestos sobre la renta y el patrimonio, hecho en Madrid el 2 de julio de 1982
Instrumento de ratificacíon del Convenio entre el Reino de Espana y el Gran Ducado do Luxemburgo para evitar la doble imposicíon en materia de impuestos sobre la Renta y el Patrimonio y para prevenir el fraude y la evasíon fiscal y protocolo anexo, hecho en Madrid el 3 de junio de 1986
Intercompany pricing for the transfer of technology
Interest, exempt income and intercorporate dividends
Interim provisions of the State Administration for Industry and Commerce on proportion of a Sino-foreign joint venture's registered capital and total investment. March 1, 1987
Internationaal fiscaal zakboekje
International Fiscal Association: 41st Congress, Brussels, September 1987
International aspects of capital gains tax
International aspects of taxation of executive remuneration
International aspects of the taxation of discounted securities
International aspects of the taxation of discounted securities
International comparisons of tax levels: pitfalls and insights
International legal and business aspects of the VAT Law
International transfer pricing : Revenue authorities put multinational business on the alert
International transfer pricing and other international transactions
International transfer pricing and other international transactions
International transfer pricing and recent developments : Part I
International transfer pricing in the pharmaceutical industry
Interne Europese markt onvolledig zonder harmonisatie van belastingen
Investment by foreign companies
Investment funds in Luxembourg : fourth annual European tax seminar : tax aspects of the law of August 15, 1983
Investment in Barbados
Investment in the manufacturing sector : policies, incentives and procedures
Inward investment into the UK branch v subsidiary
Istruzioni per l'aggiornamento delle variazioni di dati e delle "anagrafiche" dei non residenti. Circolare ministeriale n. CI/228 del 16 luglio 1987 della Direzione generale imposte dirette. Centro informativo
Joint ventures between east and west
Jordan
Judicial anti-avoidance doctrines : the US alternatives
Kapitalanlagen über Luxemburg aus der Sicht des deutschen Steuerrechts
Koninklijk besluit van 6 november 1987 tot wijziging van het koninklijk besluit van 8 oktober 1976 m.b.t. de jaarrekening van de ondernemingen
Korean taxation 1987
Kostsamma internationella adoptioner
Kursförluster i indkomstslaget annan fastighet
L'IVA nel sttore edilizio
L'imposition des personnes physiques en Principauté de Monaco
L'operazione di "coupon stripping" delle obbligazioni pubbliche. Aspetti tributari
La dichiarazione de redditi delle persone giuridiche 1987. Modello 760
La disciplina dell'imposta di bollo. D.P.R. 26 ottobre 1972, n. 642 e successive modificazioni e integrazioni
La fusione di societa. Perdite da disavanzo
La nuova disciplina degli avanzi e disavanzi di fusione
La reforma tributaria y el tratamiento fiscal a la inversion extranjera
La reforma tributaria y el tratamiento fiscal a la inversion extranjera
La réforme fiscale américaine et ses conséquences pour les entreprises françaises
La réforme fiscale américaine et ses conséquences pour les entreprises françaises
La scomparsa dell'intento speculativo
La situation fiscale des étrangers en France en ce qui concerne l'impot sur le revenu
La taxe sur la valeur ajoutée en Espagne
La taxes sur la valeur ajoutée en Espagne
La valutazione fiscale delle rimanenze di magazzino e delle opere e servizi in corso di esecuzione. Articoli 62 e 63 del D.P.R. n. 597/ 1973
Labor update: MOI guideline on labor law applicability
Lag om dubbelbeskattningsavtal mellan Danmark, Finland, Island, Norge och Sverige
Lag om dubbelbeskattningsavtal mellan Sverige och Irland
Lag om skatteskalorna och skatteprocentsatserna vid statsbeskattningen för år 1988
Lag om tullfrihet m.m
Lamy fiscal : 1987 : tome 1 : TVA et taxes indirectes : enregistrement et timbre : fiscalité immobilière : impôts directs locaux
Lamy fiscal : 1987 : tome 2 : impôts directs d'État : contrôle, contentieux, pénalités
Landsbericht van de 20ste oktober 1987 No. 58 bepalende de opneming in het Publicatieblad van de geldende tekst van de Landsverordening Zetelverplaatsing Derde Landen (P.B. 1965, No. 31)
Landsverordening van de 7de september 1987 tot wijziging van de landsverordening op de Winstbelasting 1940 (P.B. 1965, no. 58)
Langt igen for virksomhedsordningen kan anvendes fuldt ud
Law No. (4) of1987. Amendment to the Income Tax Law No. (113) of 1982
Law No. 4 of 1987. Amendment to the Income Tax Law No. 113 of 1982
Le assicurazioni sulla vita nelle imposte dirette
Le contentieux fiscal
Le couple et l'égalité devant l'impôt sur le revenu
Le deduzioni ILOR
Le imposte di fabbricazione
Le juge et les sanctions fiscales
Le operazioni non considerate cessioni di beni
Le représentant fiscal
Le royalties ai non residenti e la sentenza della corte costituzionale
Le sopravvenienze attive nel D.P.R. 22 dicembre 1986, n. 917
Le traitement fiscal des pertes résultant d'exploit

1987 Resource Information The event 1987 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.

970 Items that share the ProviderEvent 1987

Context

Publication of

1987

Resource Information

The event 1987 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.