amortization
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The concept amortization represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
amortization
Resource Information
The concept amortization represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- amortization
71 Items that share the Concept amortization
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- Trends in structuring Brazilian mergers and acquisitions : the key aspects of the tax amortization of goodwill
- (Re)shaping fiscal state aid : selected recent cases and their impact
- 2016 Federal tax guide
- 55th congress of the International Fiscal Association, September 30 - October 5, 2001, San Francisco, California
- A primer on domestic oil and gas, part I : geological and geophysical costs
- Accounting principles for tax purposes
- Análisis histórico del fondo de comercio adquirido
- Australia : tax treatment of capital expenditure
- Ayudas de Estado = State aid
- Beschränkung der Firmenwertabschreibung auf unbeschränkt steuerpflichtige Gruppenmitglieder verstösst gegen die Niederlassungsfreiheit = Restriction of goodwill amortization on domestic share deals violates the freedom of establishment
- Brazil's 2013 corporate tax reform : policy and controversy aspects
- Brazil's new goodwill tax regime and its impact on investments
- CJEU - recent developments in direct taxation 2016
- CJEU - recent developments in direct taxation 2019
- Comentarios a la Ley del Impuesto sobre Sociedades y su normativa reglamentaria
- Cyprus adopts intellectual property rights "box"
- Das Abschreibungskonzept des GKKB-Richtlinienvorschlags = The two-tiered system of amortization and depreciation in the proposal for a Directive on CCCTB
- Denying tax amortization for goodwill in corporate restructuring - a controversy surrounding the scope of intangibles
- Depreciation, amortization, and depletion
- Die Firmenwertabschreibung iSd Paragr. 9 Abs 7 KStG aF : Rechtsfolgen bei Pflicht zur Ausweitung auf Auslandsbeteiligungen = Goodwill amortization according to Sec 9 Para 7 CITA : legal consequences of the extension to foreign participations
- Digging up the playing field
- Een aantal specifieke winstbepalingen in het CCTB-voorstel nader bezien
- El Impuesto sobre Sociedades en 2012 (y IV). Gravámenes especiales sobre rentas extranjeras. Medidas limitativas y de estímulo a la actividad económica. Conflictos en materia de ayudas de Estado
- Festschrift Roman Leitner : Steuerrecht - Finanzstrafrecht - Wirtschaftsstrafrecht
- Goodwill deduction and other good things from Spain
- High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
- Home country tax consequences of the amortization of intangibles and the depreciation of tangible assets
- Hong Kong : tax treatment of capital expenditure
- Host Country income tax rules relating to intangible property
- Important considerations on tax amortization benefits in intercompany transfers of intangibles
- Important oil find spurs Greenland to adopt new tax rules
- India : tax treatment of capital expenditure
- Indonesia : tax treatment of capital expenditure
- Ireland's recent Finance Act
- Italian tax authorities address treatment of data transaction income
- Japan : tax treatment of capital expenditure
- Knowledge development box : Revenue guidance issued
- La controvertida amortización del fondo de comercio financiero (art. 12.5 TRLIS) : la enconada conflictividad de un beneficio fiscal maldito (I) = The controversial amortization of the financial goodwill (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (I)
- La controvertida amortización del fondo de comercio financiero (art. 12.5 TRLIS) : la enconada conflictividad de un beneficio fiscal maldito (II) = The controversial amortization of the financial goodwill (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (II)
- La saga sobre la amortización del fondo de comercio financiero español ha llegado a su "fin" : el Tribunal General de la Unión Europea confirma su carácter selectivo : análisis de las SSTGUE de 15 de noviembre de 2018, asuntos T-399/11 RENV y T-219/10 RENV
- Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
- Malaysia : tax treatment of capital expenditure
- Mögliche Folgen einer Beihilferechtswidrigkeit der Firmenwertabschreibung des Paragr. 9 Abs. 7 KStG = Possible consequences of a violation of the state aid provision by the goodwill amortization under Sec. 9 para. 7 CITA
- Negative harmonisation : the EC, goodwill and state aid
- New Singapore legislation would allow amortization of cost sharing payments
- New Zealand depreciation rates
- No goodwill here
- Novità in tema di ammortamenti e canoni di leasing
- Philippines : tax issues relating to intangibles
- Philippines : tax treatment of capital expenditure
- Rulings, royalty's en staatssteun : een eerste tussenstand
- Règlement grand-ducal du 17 dècembre 1991 portant exécution de l'article 106, alinea 4 de la loi du 4 décembre 1967 concernant l'impôt sur le revenu
- Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited
- Singapore : tax issues relating to intangibles
- Singapore : tax treatment of capital expenditure
- Some notes on Luigi Einaudi and the legacy of his ‘Principles of Public Finance’ : a fiscal mythoclast in retrospect
- South Korea : tax treatment of capital expenditure
- Spain - amortization of financial goodwill
- Spain hikes taxes to battle downturn
- Spanish Goodwill - a textbook on material selectivity awaiting a second edition
- State aid : selectivity matters
- State aid and taxation in relation with third countries
- Taiwan : tax issues relating to intangibles
- Taiwan : tax treatment of capital expenditure
- Tax book deviations from accounting : Brazil's long standing case of goodwill
- Tax law design and drafting
- Taxation of player contract trades - the IRS reaches the correct result
- Thailand : tax treatment of capital expenditure
- The German Economic Growth Acceleration Act : main changes and opportunities for taxpayers
- The year in review : Taiwan (R.O.C.)
- Transfer pricing and the new R&D capitalization rules
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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/bbMYOzZVh4k/" 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/bbMYOzZVh4k/">amortization</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>
