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- Zum Verzicht auf die Steuerfreiheit eines Umsatzes : Kann ein gutgläubiger Leistungsempfänger sein Recht auf Vorsteuerabzug bei formal gültiger Rechnung mit offenem Steuerausweis geltend machen?
- A path through the tax jungle
- Aandelenopties in het (voorgestelde) aanmerkelijk-belang regime
- Art. 49 WIB 1992: een nieuwe algemene anti-misbruikbepaling ?
- Belastingheffing ter zake van opties
- Betaenkning fra Optionsudvalget
- Bilanzierung von Optionsgeschäften
- COTO : Bezugsrecht oder Dividende?
- Can you make a qualified electing fund election for an option?
- Cash- oder Titel-Optionen (COTO)
- Creating a compliance burden
- Das Kapitaleinlageprinzip : ein Systemwechsel mit weitreichenden Folgen (1. Teil)
- Das Kapitaleinlageprinzip : ein Systemwechsel mit weitreichenden Folgen (2. Teil)
- De Wet Werken aan winst en opties in verband met een deelneming
- De fiscale duiding van de converteerbare obligatielening en de warrantlening voor emittent en inschrijver
- De skattemaessige regler verdrorende futures, options og warrants
- Derivative financial instruments - what's in a name?
- Die Option für von der MWST ausgenommene Leistungen : restriktive Rechtsprechung gefährdet die liberalen Ideen der MWST-Reform
- Die abkommensrechtliche Einordnung von Einkünften aus Forward-/Future- und Optionsverträgen
- Die handels- und steuerrechtliche Behandlung der Wandlungs- und Optionsprämie bei Nichtausübung von Wandel- und Optionsrechten
- Een nieuwe invulling van het begrip 'economische eigendom'?
- Employee incentives : tax-favourable schemes for employee holdings in U.K. companies
- Fiscale aspecten van het verstrekken van opties op eigen aandelen van de vennootschap
- Fiscale aspecten van optierechten en verblijvensbedingen
- Fiscale aspecten van opties
- Fiscalidad de las opciones financieras : estrategias de optimización fiscal
- France issues regulations on treatment of warrants and negotiable options held by individuals
- Gli strumenti finanziari derivati : aspetti tecnici, profili contabili e regime fiscale
- Grunderwerbsteuer bei Kaufoptionen : Neuregelung verteuert GrESt bei Ankäufen und scheint systematisch bedenklich
- Hedge accounting bij aandelen en aandelenopties
- Het Falcon-arrest : de toepassing van de deelnemingsvrijstelling op opties
- Het uitdijende FALCONS-universum
- Hyperinflation in Argentina : tax consequences for investors in Argentine debt and derivatives
- Index-linked e unit-linked
- Introduzione ai mercati dei futures e delle opzioni
- Investment principles
- L'Agenzia delle entrate illustra la "tonnage tax"
- L'imposta sostitutiva per il riallineamento dei valori nel consolidato nazionale
- Le istruzioni delle Entrate sull'estromissione immobiliare per l'imprenditore individuale
- Martingale methods in financial modelling
- Mezzanine instruments and control provisions : dynamic allocation of control, risks, return : application in Belgian law
- Modification of non-debt financial instruments
- Nye skatteregler for finansielle transaksjoner - en forsmak på den store skattereformen!
- Opties op aandelen na het FALCONS-arrest : van aanmerkelijk belang naar deelnemingsvrijstelling
- Opties, convertibles en kapitaalsbelasting
- Optionsudvalgets betaenkring
- Opzioni, futures e altri derivati
- Roundabouts and deviations
- Section 382 ownership change : the fundamentals; identification of 5 percent shareholder; option attribution
- Steuerliche Behandlung von Bezugsrechten in Spanien
- Tax treatment of derivative financial instruments under the Netherlands-US tax treaty
- Tax treatment of index options
- Tax treatment of options, financial futures and certificates in the framework of an individual's private asset administration
- Taxation of index options : Australia
- Taxation of index options : Austria
- Taxation of index options : Belgium
- Taxation of index options : New Zealand
- Taxation of index options : Norway
- Taxation of index options : Spain
- Taxation of index options : Switzerland
- Taxation of index options : United Kingdom
- Taxation of index options : United States
- Taxation of option premiums : conflicting decisions in German tax courts
- Taxation of preliminary contracts
- The Canadian treatment of derivatives
- The Mansworth v. Jelley fiasco : fixing the unbroken
- The Netherlands' participation exemption regime gets better
- The character and source of fees and other payments in financial transactions
- The tax treatment of hedged positions in stock : what hath technical analysis wrought?
- The year in review : Greece
- Toch nog aftrek voor de vennootschapsbelasting bij uitoefening van opties!
- Toward a new framework and a better understanding of credit default swaps
- Treatment of options and warrants in tax-free and taxable transactions
- Unternehmungsaufgabe und Ertragsteuern
- Vodafone entities "acting in concert" in terminating a call option are subject to transfer pricing adjustment in India
- Voorgestelde wijzingen in de terbeschikkingstellingsregelingen
- Wanneeer heeft een moedermaatschappij voldoende bezit om een fiscale eenheid te vormen?
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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/c32otMyEjvM/" 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/c32otMyEjvM/">option</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/c32otMyEjvM/" 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/c32otMyEjvM/">option</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>