direct tax
Resource Information
The concept direct tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
direct tax
Resource Information
The concept direct tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- direct tax
389 Items that share the Concept direct tax
Context
Context of direct taxSubject of
No resources found
No enriched resources found
- "Brexit" : potential direct tax effects in Ireland
- "Lugar fijo de negocios" contra "establecimiento permanente"
- "Piercing the corporate Veil" in taxation matters : India and international transactions with special reference to the Direct Tax Code 2010
- 30 years of direct tax litigation before the Court of justice of the European Union : an empirical survey
- 35 years of ECJ direct tax case law : an historical overview on the occasion of the 60th anniversary of European Taxation
- A comparison of the treaty freedoms in the EC Treaty with respect to direct taxation
- A computational legal analysis of acte clair rules of EU law in the field of direct taxes
- A critical analysis of the CJEU Advocate General's opinion in Hornbach-Baumarkt
- A research agenda for tax law
- A wholesale tax in Portugal
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ - part 2
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
- Accession to the EU : what does it mean for Polish direct taxation?
- Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
- Actos Comunitários em matéria de fiscalidade
- Aktuelle Entwicklungen der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2019
- Aktuelle Entwicklungen der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2020
- Alterations in fiscal legislation in Sweden during the last war
- An ABC of taxes in the Federal Republic of Germany
- An Italian perspective on recent ECJ direct tax decisions
- An international comparison of taxes and social security contributions (1984-1994)
- An outline of the Czechoslovak fiscal legislation in the first six months of 1947
- An overview of the tax regime
- Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?
- Art. 116 AEUV im Recht der direkten Steuern : rechtliche und steuerpolitische Einordnung
- Aufruf für eine europäische Finanzgerichtsbarkeit
- BEPS developments in direct taxes in light of the EU VAT treatment of shareholding and financing activities
- Belastingen in Nederland 1990
- Belastingverdragen en voorrang van richtlijnen op het gebied van directe belastingen
- Besteuerung im Binnenmarkt : die Rechtsprechung des EuGH zu den direkten Steuern
- Brexit : groups of companies and tax treaties
- Brexit : the legal implications
- Brexit : the other matters to consider
- Brexit : the possible impact for Italy
- Brexit and the UK direct tax system - 18 months on
- Budget 2012 - the changing tax landscape in India
- Building global international tax law : essays in honour of Guglielmo Maisto
- Bulletin der Belastingen
- Bulletin officiel des contributions directes et du cadastre : deuxieme partie (législation)
- Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden
- Bundesgesetz über die direkte Bundessteuer (DBG)
- CFE : Confédération Fiscale Européenne
- CILFIT criteria for the Acte Clair/Acte Éclairé Doctrine in direct tax cases of the CJEU
- CJEU - recent developments in direct taxation 2015
- CJEU - recent developments in direct taxation 2016
- CJEU - recent developments in direct taxation 2017
- CJEU - recent developments in direct taxation 2018
- CJEU - recent developments in direct taxation 2020
- CJEU - recent developments in direct taxation 2021
- Canton de Vaud : impôts
- Capital movements and direct taxation : the effect of the non-discrimination principles
- Capital movements and third countries : the significance of the standstill-clause ex-Article 57(1) of the EC Treaty in the field of direct taxation
- Cases on valuation under direct tax laws : Volume I
- Cases on valuation under direct tax laws : Volume II
- Casi e materiali di diritto tributario internazionale
- Changes in direct taxation in the United Kingdom during the war
- Checkliste potenziell EG-rechtswidriger Normen des deutschen direkten Steuerrechts : Update 2004
- Chronique de la législation fiscale luxembourgeoise : la législation fiscale de 1952
- Circular No. 281 (F. No. 131(17)/80 TPL), dated 22.9.1980. The Finance (No. 2) Act, 1980. Explanatory notes on the provisions relating to direct taxes
- Code général des impôts
- Colloque La Fiscalité européenne. Symposium Taxation in Europe. Bruxelles 21 avril 1989 - April 21, 1989
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Community report [FIDE 2006]
- Comparative analysis of taxing the digital economy
- Comparative fiscal federalism
- Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence
- Comparing tax policy responses for the digitalizing economy : fold or all-in
- Conference : value added tax and direct taxation - similarities and differences
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Corso di diritto tributario internazionale
- Cross-border rulings : direct and indirect taxation
- Curso de derecho tributario internacional
- Curso de sistema fiscal español
- Das Recht der direkten Bundessteuer 1995 = The direct federal tax law 1995 = La droit de l'impôt fédéral direct 1995 = La legislazione zull'imposta federale diretta 1995
- Das Steuerrecht der Europäischen Union
- Das Territorialitätsprinzip im Licht des Europarechts
- Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern
- Das neue Bundesrecht über die direkten Steuern : Direkte Bundessteuer und Steuerharmonisierung
- Data protection in direct tax matters and developments from the EU standpoint : the case of automatic exchange of information
- De deeleconomie : gevolgen in de directe en indirecte belastingen
- De moeilijke positie van het Hof van Justitie inzake directe belastingen : over het concept van en de kritieken op de uitlegvrijheid van het Hof
- Der Aktionsplan der EU-Kommission für faire und einfache Besteuerung
- Der EuGH und die direkten Steuern
- Der Europäische Gerichtshof und die direkten Steuern : Ein Beitrag zum Verhältnis von Gemeinschaftsrecht und internationalem Recht
- Derecho tributario de la Unión Europea
- Deutsche Vorabentscheidungsersuchen zu den direkten Steuern des Jahres 2004
- Die Bedeutung bilateraler Investitionsabkommen für das Recht der direkten Steuern
- Die Rechtsprechung des EuGH auf dem Gebiet der direkten Besteuerung in den Jahren 2003 und 2004
- Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkten Steuern : Kolloquium im Bundesministerium der Finanzen, Berlin, 17. und 18. November 2008
- Die Schweiz und das Europäische Steuerrecht
- Die Steuergesetze des Bundes (inkl. OECD-Musterabkommen) : Kompaktsammlung schweizerischer Bundessteuergesetze und der steuerrechtlichen Gesetzgebung des Kantons Zürich
- Die Steuern der Schweiz : IV Teil Sammlung schweizerischer Gesetze über die direkten Steuern=Les impôts de la Suisse : !Ve partie Collections des lois suisses sur les impôts directs
- Die steuerrechtliche Rechtsprechung des Bundesgerichts in Jahre 2005 : Direkte Bundessteuer
- Die steuerrechtliche Rechtsprechung des Bundesgerichts in Jahre 2006 : Direkte Bundessteuer
- Dimensions of tax design: the Mirrlees review
- Direct Tax Laws (Amendment) Act, 1989. Act No. 3 of 1989. An Act further to amend the Income Tax Act, 1961, the Wealth Tax Act, 1957, the Gift Tax Act, 1956 and the Direct Tax Laws (Amendment) Act, 1987)
- Direct Taxes (Amendment) Act
- Direct Taxes Act of February 1988 : including all amendments up to January 1999
- Direct Taxes Code Bill, 2009
- Direct Taxes Code Global Think Tank : international dimensions of the Direct Taxes Code Bill 2010 : comments and recommendations
- Direct tax acts : Finance Act 2021
- Direct tax rules and the EU fundamental freedoms: origin and scope of the problem; national and Community responses and solutions : FIDE 2006 national reports
- Direct taxation & secondary EU law (de lege lata & de lege ferenda)
- Direct taxation : recent ECJ developments
- Direct taxation and State aid : recent developments concerning the notion of selectivity
- Direct taxation and fundamental freedoms of the community : an approach to the contribution of the European Court of Justice
- Direct taxation in Denmark : a Brief survey
- Direct taxation in Denmark : a brief survey
- Direct taxation in Iran : an outline
- Direct taxation in the European Union : from Maastricht to Lisbon
- Direct taxation in the case-law of the European Court of Justice
- Direct taxation of electronic commerce in Spain
- Direct taxes in east and west
- Direct taxes in selected countries. A profile. December 1989
- Direct versus indirect : een diffuse dichotomie. een verkenning van de betekenis en invulling van het onderscheid tussen directe en indirecte belastingen
- Directe en indirecte belastingen: een achterhaalde classificatie?
- Directory of EC case law on direct taxation
- Direito fiscal da União Europeia : tributação direta
- Direito fiscal europeu - o paradigma da proporcionalidade : a proporcionalidade como critério central da compatibilidade de normas tributárias internas com as liberdades fundamentais
- Doing business and setting up : the legal and tax implications
- Doing business in and with New Zealand
- Don't panic!
- Draft Circular sheds light on tax ramifications of Italian taxation of trusts
- Droit OMC, droit communautaire et fiscalité directe
- Droit pénal fiscal
- Décrets de codifications fiscales : décembre 1934
- E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
- EC free movement of capital, corporate income taxation and third countries : four selected issues
- EC law and the sovereignty of the member states in direct taxation
- ECJ - recent developments in direct taxation 2010
- ECJ - recent developments in direct taxation 2011
- ECJ - recent developments in direct taxation 2012
- ECJ - recent developments in direct taxation 2013
- ECJ - recent developments in direct taxation 2014
- ECJ direct tax cases and domestic constitutional principles : an overview
- ECJ direct tax compass
- EU citizenship and direct taxation
- EU most favoured nation treatment v. tax treaty shopping : re-evaluating the anti-abuse justification in the "rule of reason" doctrine
- EU state aid and tax : an evolutionary approach
- EU tax law : a handbook
- EU tax law : direct taxation [2009]
- EU tax law : direct taxation [2010]
- EU tax law : direct taxation [2011]
- EU tax law : direct taxation [2012]
- EU, EØS og skatt : de fire friheter og direkte beskatning
- El nuevo Impuesto sobre Determinados Servicios Digitales (Ley 4/2020, de 15 de octubre) : su incorrecta calificación como impuesto indirecto y sus consecuencias
- Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty
- Essays in tax policy and practice
- Estudos de Tributação Internacional - volume 2
- EuGH-Rechtsprechung Ertragsteuerrecht : Grundlagen, Kommentierte Entscheidungen, Materialien, Checkliste
- EuGH-Verfahrensreport : direkte Steuern (Stand: Dezember 2003)
- European Commission competence in reviewing direct business tax measures
- European Court of Justice tax cases 2006 : a review
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European tax controversies - quis custodiet ipsos custodes?
- European tax controversies : a British-Dutch debate : back to basics and is the ECJ consistent?
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- Europees gemeenschapsrecht en directe belastingen : spanning tussen verdragsvrijheden en het Nederlandse belastingrecht
- Europejskie prawo podatkowe : w swietle orzecznictwa : Europejskiego trybunalu sprawiedliwosci
- Europese Unie en directe belastingen
- Europese fiscale regelgeving : directe belastingen en kapitaalsbelasting
- Europäische Steuerharmonisierung und direkte Steuern
- Europäisches Ertragsteuerrecht
- Europäisches Steuerrecht : Kommentar
- Exploring the scope of the free movement of capital in direct taxation
- Fiscaal praktijkboek 2020-2021 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscaal praktijkboek 2021-2022 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscale
- Fiscale getijden : hoe en waarom directe en indirecte belastingen opkomen en weer neergaan
- Fiscaliteit in Caribisch Nederland
- Fisco2018
- Forum : interaction of state aid, free movement, policy competition and abuse control in direct tax matters
- Francesco Tesauro : scritti scelti di diritto tributario - Volume I: Princìpi e regole + Volume II: Il processo
- Free movement of capital and non-member countries - consequences for direct taxation
- Gli enti non commerciali e le Onlus : D.Lgs. 4 dicembre 1997, n. 460
- Global tax guide : 2009/10
- Global trends in VAT/GST and direct taxes
- Guida pratica alla tassazione delle attività finanziarie 2001
- Guida rapida valutaria : il primo testo per capire la deregulation : il nuovo testo unico valutario
- Guide fiscal permanent partie I : impôts directs
- Hervorming van de fiscaliteit in België : Colloquium van het Belgisch Instituut voor Openbare Financiën op 22 mei 1987 = Reforme de la fiscalité en Belgique : Colloque de l'Institut Belge des Finances Publiques du 22 mai 1987
- Het fiscale stelsel in Caribisch Nederland : belastingheffing op de BES vanaf 2011
- Het fiscale stelsel in het Caribisch Koninkrijk
- Highlights & Insights on European Taxation
- How progressive are the direct taxes?
- Hybrid entities and the EU direct tax directives
- I tributi nell'economia italiana
- I: Ley de Presupuestos Generales del Estado para el año 2003 ; II: Ley de Medidas fiscales, administrativas y del orden social
- ITR [database]
- Il Testo Unico delle imposte sui redditi e le variazioni alla normativa vigenti
- Il sistema dei tributi : tomo 1 : le imposte dirette
- Implications of different Brexit scenarios from a German tax perspective
- Imposte dirette
- Impuestos 1983 : renta, ventas e indirectos
- Impuestos directos e indirectos : compilación de las normas que los regulan, excluidas las de renta de aduanas e impostos especiales
- Impuestos directos y libertades fundamentales del Tratado de Funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea
- Impôt fédéral direct : innovations apportées par la LIFD. Communication de l'administration fédérale des contributions
- India's Direct Tax Code unscrambled
- India: Tax measures and reforms 1991-97
- Indian taxes... a case of a glass half full and half empty
- International Fiscal Association (IFA) South Asia Regional Conference : background papers
- Internationale Aspekte der direkten Steuern in Italien
- Internationale neutraliteit bij directe belastingen
- Introduction to Chinese fiscal system
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Investimenti esteri in Italia : la prima risposta dell'Agenzia delle entrate
- Is double taxation compatible with membership of the Eurozone?
- Istituzioni di diritto tributario : vol. 2: parte speciale
- Italian digital economy rules and EU law
- Juris-classeur fiscal : impôts directs textes
- Justifications for restricting fundamental freedoms accepted by the European Court of Justice
- Key post-Brexit tax and customs changes
- Kodex des österreichischen Recht : Steuergesetze
- Kommentar zum DBG : Bundesgesetz über die direkte Bundessteuer : I. Teil: Art. 1-48 DBG : Allgemeine Bestimmungen, Besteuerung der natürlicher Personen
- Kommentar zum DBG : Bundesgesetz über die direkte Bundessteuer : II. Teil: Art. 49-101 DBG : Besteuerung der juristischen Personen, Quellensteuer für natürliche und juristische Personen
- Kompendium wiedzy o spoleczenstwie, panstwie i prawie
- L'abus de droit en droit communautaire : application à la TVA et à la fiscalité directe
- L'application du droit communautaire au domaine des impôts directs
- L'évolution de la fiscalité en Europe sous l'impulsion de la Commission: 50 ans du traité de Rome
- La 'establecimiento permanente'
- La 'stabile organizzazione'
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La clasificación de los impuestos en directos e indirectos y el derecho tributario comunitario
- La fiscalidad internacional del comercio electrónico
- La fiscalite directe au Burundi
- La fiscalità dell'economia digitale tra Italia e Spagna
- La législation fiscale Suisse de 1940 à 1945
- La nuova imposizione diretta
- La soggettività tributaria del trust
- La stabile organizzazione delle imprese industriali e commerciali
- Le disposizioni in materia di imposte dirette nella Repubblica di San Marino
- Legal aspects of doing business in Africa : volume I
- Legal framework of direct taxation in the Eurasian Economic Union : specific ways of harmonization and comparison with existing European models
- Legislazione penale tributaria 1997 : in materia di imposte dirette e di imposte sul valore aggiunto
- Les délais d'investigation et de contrôle et la notification préalable d'indices de fraude en matière d'impôts sur les revenus et en matière de TVA
- Les entrepreneurs de la C.E.E. en Belgique : impots directs et T.V.A
- Les impôts directs
- Les systemes fiscaux dans la Caraïbe non insulaire
- Ley de Medidas fiscales, administrativas y del orden social
- Liber Amicorum Rik Deblauwe
- Long term fiscal policy an amendments made or proposed in direct taxes
- Los impuestos de salida
- Manual de Derecho tributario de la Unión Europea
- Manual de direito fiscal Moçambicano
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza : coordinata per articolo : I
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza : coordinata per articolo : II
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza : coordinata per articolo : III
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza, coordinata per articolo
- Multi-dimensional review of Panama : volume 2. in-depth analysis and recommendations
- National legal presumptions and European tax law
- National tax policy in Europe : to be or not to be?
- Navigating Brexit : tax implications for life sciences companies
- Net public social expenditure
- New Spanish draft regulation on the mutual agreement procedures concerning direct taxation
- New economic instruments to foster renewable sources of energy : an EC Law approach
- New tax obligations on the U.K.'s extractive industry - a painful extraction?
- Niederlassungsfreiheit vs. Kapitalverkehrsfreiheit : Analyse der jüngeren Rechtsprechung des EuGH zu den direkten Steuern : zugleich Anmerkung zum EuGH-Urteil in der Rechtssache Burda (C-284/06)
- Nigeria's 2018 budget : consolidating economic growth and recovery
- Non-discrimination à la Cour: the ECJ's (lack of) comparability analysis in direct tax cases
- Non-discriminatory tax obstacles
- Od big bang do czarnej dziury (refleksje nad orzecznictwem Europejskiego Trybunalu Sprawiedliwosci dotyczacym podatków bezposrednich)
- Opinion Statement of the CFE ECJ Task Force on the concept of abuse in European Law, based on the judgments of the European Court of Justice delivered in the field of tax law - November 2007 : Paper submitted by the Confédération Fiscale Européenne to the Council of the European Union, the European Commission and the European Parliament in 2007
- Opinion on direct and indirect taxation (own-initiative opinion)
- Overview of new paths and patterns in EU tax development with focus on EU soft law and external factors (Part 1)
- Overview of new paths and patterns in EU tax development with focus on EU soft law and external factors (Part 2)
- Permanent establishment versus fixed establishment : the same or different?
- Perspectivas de la armonización fiscal interna en el MERCOSUR
- Politici van heden over belastingen van morgen : een bundel beschouwingen
- Portuguese-speaking African countries : same background, different solutions
- Post-Brexit : practical business and direct tax issues to consider
- Potential tax implications of the U.K. leaving the EU
- Precios de transferencia y el Derecho de la Unión. El asunto Hornbach-Baumarkt, C-382/16 = Transfer pricing and Union law. The Hornbach-Baumarkt Case, C-382/16
- Principles of the internal market and direct taxation
- Probleme der direkten Steuern in der Perspective des des gemeinsamen Binnenmarktes
- Professional approach to direct taxes: law and practice (A.Y. 2008-09)
- Profili impositivi delle imprese di trasporto marittimo e aereo
- Prospects on the relationship between Chinese direct tax incentives and subsidy rules of the World Trade Organization
- Précis de droit fiscal suisse (impôts directs)
- Précis de fiscalité Congolaise : la fiscalité directe
- Re-visiting EU discrimination on grounds of nationality, direct taxation and the Court of Justice
- Recent case law of the ECJ in direct taxation : trends, tensions, and contradictions
- Reflexiones sobre la noción de Establecimiento Permanente en las estructuras operativas de filiales comisionistas : el "Spanish approach" en fiscalidad directa y su difícil encaje en ámbito del IVA
- Regjeringa.no
- Report of the proceedings of the Sixth Assembly of the International Association of tax judges held on 4 and 5 september 2015
- Report on the proceedings of the 61st Kyoto IFA Congress
- Responsiveness (buoyancy) of union taxes to GDP in India (190-91 to 2015-16)
- Rethinking subnational taxes : a new look at tax assignment
- Riforma dei reati tributari : in materia di imposte dirette e di imposta sul valore aggiunto
- Régimen tributario de las empresas de transporte náutico y aéreo y de sus trabajadores : aspectos internos e internacionales : la utilización de las infraestructuras portuarias y aeroportuarias
- Saving the ATAD CFC regime through abuse of law or the rule of reason
- Schwerpunkte der deutschen EU-Ratspräsidentschaft bei den direkten Steuern
- Seminar G: VAT and Direct Taxation of the Digital Economy
- Special tax zones and EU law : theory, implementations, and future challenges
- Springende punten : Van Amersfoort-bundel
- State aid and tax law
- Steuerlicher Gestaltungsmissbrauch in Europa : Eine rechtsvergleichende und gemeinschaftsrechtliche Untersuchung von Konzeptionen zur Bekämpfung des Gestaltungsmissbrauchs
- Steuern und Sozialabgaben = Taxes and social contributions = Impôts et cotisations sociales : 1980-1991
- Steuern und Sozialabgaben = Taxes and social contributions = Impôts et cotisations sociales : 1983-1994
- Story and fundamentals of direct taxation at work in the EU
- Strukturanpassungsgesetz 1996
- Swimming against the current? Taxation of the digitalized economy in Latin America
- Tanulmányok Nagy Tibor tiszteletére
- Tax and the environment : a world of possibilities
- Tax arbitrage in ICOs - a European perspective
- Tax case law of the Court of Justice of the European Union : direct taxes, social security law, procedural law, pending cases
- Tax considerations for the European Union's digital single market strategy
- Tax fine!
- Tax in troubled time : is it the time for a common corporate tax base in the EU?
- Tax nexus and jurisdiction in international and EU law
- Tax reform issues facing Sri Lanka
- Tax regulations in Norway
- Tax treaty law and EC law - reciprocity and the balance of a tax treaty
- Taxation and the constitution
- Taxation in Qatar : an abadi (non-finite) vehicle for economic diversification?
- Taxation in the digital economy : recent policy developments and the question of value creation
- Taxation of the sharing economy : recurring issues
- Taxation of the sharing economy : recurring issues
- Taxing crypto-asset transactions : foundations for a globally coordinated approach
- Taxing digital businesses in Australia
- Taxing digital businesses in China
- Taxing digital businesses in India
- Taxing digital businesses in Indonesia
- Taxing digital businesses in Korea
- Taxing digital businesses in Malysia
- Taxmann's direct taxes : law & practice : professional edition : with case studies, tax planning
- Taxmann's direct taxes manual
- Technology-enabled tax compliance
- The Brazilian tax system : an overview
- The EU and third countries : direct taxation
- The EU integration process and direct taxation from a Southeast European perspective : part I
- The EU integration process and direct taxation from a Southeast European perspective : part II impact of accession negotiations on direct taxation in acceding countries
- The European Union and direct taxation : a solution for a difficult relationship
- The European treaties' implications for direct taxes
- The FDII regime - OECD headache or opportunity?
- The Green Tax Report five years on - part I : landfill tax, aggregates levy, direct taxes and VAT
- The Indian Direct Tax Code Bill, 2011
- The Internal Market versus the right of member states to levy direct tax : a clash of fundamental principles
- The Luxembourg effect : patent boxes and the limits of international cooperation
- The Luxembourg private foundation : a flexible tool for private wealth management
- The Palestine taxation system and its changes during the war
- The acte clair in EC direct tax law
- The concept of 'abuse of law' in the case law of the European Court of Justice on direct taxation
- The concept, history and significance of European tax law (private)
- The current transfer pricing environment for multinational enterprises in Korea
- The external tax treaty making power of the Member States : defining limits and obligations under the current European legal order
- The impact of the rulings of the European Court of Justice in the area of direct taxation
- The implementation of anti-BEPS rules in the EU : a comprehensive study
- The influence of European Law on direct taxation : recent and future developments
- The limits of the EC concept of 'direct tax restriction on free movement rights', the principles of equality and ability to pay, and the interstate fiscal equity
- The modernisation of EU state aid law and taxation
- The power to tax in Europe
- The proposed Indian direct tax code
- The reformulation of the questions referred to the CJEU for a preliminary ruling in direct taxation : towards a constructive cooperation model
- The relevance of the procedural framework principles in the direct tax cases of the CJEU
- The structure and organization of EU law in the field of direct taxes
- The tax consequences of Brexit
- The tax laws of Cyprus
- The tax system of Greece
- The tax treatment of the metaverse economy and the potential for a new offshore tax haven
- The year in review : Malta
- The year in review : Romania
- The year in review : Romania
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Time to prepare for EU accession
- Tolley's tax essentials : direct taxes
- Towards a strategic programme for the internal market: A working document of the Commission of the European Communities
- Transfer prices of related-party transactions from direct and indirect tax perspectives
- Treaty freedoms and direct taxation
- Tributación en América Latina
- Tributação da economia digital : desafios no Brasil, experiência internacional e novas perspectivas
- Trust interno e regime fiscale degli atti di destinazione per la realizzazione di interessi meritevoli di tutela ai sensi del nuovo art. 2645-ter del codice civile
- UAE international tax
- Understanding EU tax 2020
- VAT and administrative cooperation in the EU
- Value added tax and direct taxation : similarities and differences
- Verso una fiscalità comune in ambito UE anche per le imposte sui redditi (con particolare riguardo alle partecipazioni societarie e alla recente disciplina dell'IRES)
- Voorrechten en hypotheken inzake directe belastingen
- WTO and direct taxation
- Why the European Commission must appeal the Apple decision
- Zakaz dyskryminacji w sferze podatków bezposrednich w prawie podatkowym wspólnoty Europejskiej
- ¿Son los incentivos fiscales españoles a las producciones cinematográficas compatibles con el régimen jurídico de ayudas de Estado de la Unión Europea? = Analysis of the Spanish tax incentives for film productions in light of the EU state aid regime
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/csx_cxbC9NE/" 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/csx_cxbC9NE/">direct tax</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept direct tax
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/csx_cxbC9NE/" 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/csx_cxbC9NE/">direct tax</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>
