banking
Resource Information
The concept banking represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
banking
Resource Information
The concept banking represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- banking
538 Items that share the Concept banking
Context
Context of bankingSubject of
No resources found
No enriched resources found
- 1992 and international bank taxation
- A breakthrough in the relationship between Italy's tax authorities and banks
- A critical evaluation of the special income tax regime for the banking sector of Pakistan
- A fair and substantial contribution by the financial sector : final report for the G-20
- A focus on saving
- A guide to Florida international business and investment opportunities
- A new approach to taxing financial intermediation services under a value-added tax
- A new transfer pricing era for multinational financial institutions
- A primer on U.S. taxation of inbound corporations
- A proposed U.K. code of practice on taxation for banks - 'spooky jurisprudence'?
- A stormy forecast : tax and banking in 2009
- A summary of recent legal developments in Vietnam. Banking and finance. Foreign investment. Value Added Tax regime
- ABN Amro Bank NV v Assistant Director of Income Tax International Taxation-I, Kolkata : Assistant Director of Income Tax International Taxation-I, Kolkata v Bank of Tokyo Mitsubishi Ltd : ITA nos 694 and 695/Kol/2002 (assessment years 1997-98 and 1996-99) and ITA no 899/Kol/2002 (assessment year 1992-93)
- Accounting for currency devaluation: a developing country's experience
- Acquisition financing
- Addressing tax risks involving bank losses
- Addressing tax risks involving bank losses
- African experiences of a Dutch bank aiming for the rural masses
- Aktuelle Rechtsprechung der österreichischen Finanzgerichte mit Bezug zur Schweiz
- Alice in Switzerland or the fiduciary as common informer
- Allocation of capital : application OECD guidance part II for attribution of profits to bank branches under BIS capital system
- Allocation of profits to permanent establishments
- Amtshilfe ohne Information der Betroffenen - eine rechtsstaatlich bedenkliche Neuerung
- An Islamic alternative
- An introduction to Islamic banking
- Anrechnung ausländischer Steuern durch Kreditinstitute
- Applicability of VAT to services rendered by microfinance banks in Nigeria
- Are "statutory executors" personally liable for payment of U.S. Federal estate tax?
- Arising interest in Islamic finance and its taxation in the world and Turkey
- Asset allocation to bank permanent establishments : the German perspective
- Attribution of capital to foreign branches still tough issue for multinational banks ; KPMG survey on branch profits and capital attribution to PEs [released by KPMG International in December 2005]
- Attribution of free capital to permanent establishment of a bank : a vexed issue, a general overview and the Italian 'state of the art'
- Attribution of profit to a permanent establishment of a bank
- Attribution of profit to a permanent establishment of a bank
- Attribution of profits to permanent establishments of banks
- Attribution of profits to permanent establishments of banks within the lending business
- Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
- Auskunfts- und Mitwirkungspflichten bei Prüfungsmaßnahmen zu Kapitalabflussmeldungen : wann muss die Herkunft des abgeflossenen Kapitals offengelegt werden?
- Austrian tax treatment of additional Tier 1 instruments
- Automatischer Informationsaustausch in Steuersachen : Kommentar
- BFG: Keine "Anrechnung" der Einmahlzahlung nach dem Steuerabkommen mit der Schweiz : wann liegt eine Enrichtung "ohne rechtlichen Grund" vor?
- Balancing the regulation and taxation of banking
- Bancaire en financiële prestaties in de Europese BTW
- Banco Central de Reserva del Perú
- Bangkok International Banking facilities
- Bank Tax Conference 1985 : May 13, 1985, Amsterdam : Allocation of head office expenses and central costs in a multinational banking group
- Bank Tax Conference 1985 : May 13, 1985, Amsterdam : Branch versus subsidiary and other legal forms of banking
- Bank Tax Conference 1985 : May 13, 1985, Amsterdam : Country risks and allowances for loan losses
- Bank Tax Conference 1985 : May 13, 1985, Amsterdam : Site selection for international lending
- Bank Tax Conference 1985 : May 13, 1985, Amsterdam : United Kingdom, recent tax developments affecting banks
- Bank Tax Conference 1985 : May 13, 1985, Amsterdam : United States recent tax developments affecting banks
- Bank Tax Conference 1985 : May 13, 1985, Amsterdam : the taxation of multinational banking enterprises - OECD report 1984
- Bank asset funds : general regulatory provisions and tax regime
- Bank confidentiality : the victim of post-9/11 and post-financial-crisis legislation?
- Bank of Finland Bulletin
- Bank restructuring legislation enters into force
- Bankaufsicht, Bankbilanz und Bankprüfung
- Banken als Hilfsintermediäre gemäß EU-Meldepflichtgesetz = Banks as auxiliary intermediaries according to the European Reporting Obligation Act
- Banken en verzekeringen
- Bankenplatz Liechtenstein
- Banking & finance in Nigeria
- Banking and monetary policy
- Banking in Belgium
- Banking in Italy
- Banking in Korea
- Banking in Luxembourg
- Banking in Spain
- Banking in the Asia Pacific: Australia, Malaysia, Thailand, Hong Kong, Japan, Singapore and New Zealand
- Banking in the EC, 1991 : Structures and sources of finance
- Banking in the Far East, 1990 : structures and sources of finance
- Banking on failure : cum-ex and why and how banks game the system
- Banking secrecy after the Der Weduwe case : an obstacle to the free provision of cross-border banking services?
- Banking sector problems: causes, resolutions and consequences
- Banking taxation
- Banks, automatic cross-border exchange of taxpayer information and English common law fiduciary duties owed to customers
- Banques : normes et réglementations comptables
- Base erosion and profit shifting Action 4 : UK banks
- Basel III : the regulatory framework
- Basel III and banking supervision : taxes are of capital importance
- Basel III-compliant debt instruments
- Beschlussempfehlung und Bericht des Finanzausschusses (7. Ausschuss) zu der Unterrichtung durch die Bundesregierung. Mitteilung der Kommission der Europäischen Gemeinschaften über die Schaffung eines europäischen Finanzraums, u.s.w
- Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
- Betriebsstättenbesteuerung : Inboundinvestitionen, Outboundinvestitionen, Steuergestaltungen, Branchenbesonderheiten
- Betriebsstättenbesteuerung : Inboundinvestitionen, Outboundinvestitionen, Steuergestaltungen, Branchenbesonderheiten
- Branchenspezifische Regelungen im Entwurf der BsGaV : Besteuerung von Bankbetriebsstätten nach der neuen Betriebsstättengewinnaufteilungsverordnung
- Brexit : deal or no deal? Regulatory and tax implications for the banking and financial services industry : part 1
- Brexit : deal or no deal? Regulatory and tax implications for the banking and financial services industry : part 2
- Brexit to Frankfurt - risk transfers as a "dealing" under the Authorized OECD Approach
- Britain alone! The implications and consequences of United Kingdom exit from the EU
- Building transparent tax compliance by banks
- Bundesgesetz, mit dem das Bundesgesetz, mit dem eine Sonderabgabe von Banken erhoben wird, und das Bundesgesetz, mit dem eine Sonderabgabe von Erdol erhoben wird, geandert werden
- Business in the Kyrgyz Republic : legal aspects (information and reference guide) 2007
- Business law guide to Spain
- Business laws and economic prospects in the Middle East and North Africa
- CBBH : Centralna Banka Bosne i Herzegovine
- CCH Business Guide to Belgium
- Cajas de ahorros : actualización octubre 2011
- Can VAT discourage investment banks in the GCC from investing in domestic markets?
- Canada's international banking centres
- Canadian international banking centres
- Capital markets
- Case C-387/92. Banco de Credito Industrial SA, now Banco Exterior de Espana SA v Ayuntamiento de Valencia. (Competition - public undertakings - tax exemption - abuse of a dominant position - state aid)
- Catching up with the real world of financial intermediaries. Congress recognizes finance and credit companies for purposes of Subpart F
- Central banking in transition. The 1994 Per Jacobsson Lecture
- Central banking with the benefit of hindsight. The 1981 Per Jacobsson Lecture
- Change of the guard at the European central bank : a retrospective
- China : finance institutions with foreign investment : rules changed
- China business law guide
- Claimant v De Volksbank NV : C/16/523147 / HA ZA 21- 412
- Code of liberalisation of current invisible operations
- Company law in the Republic of Uzbekistan : basic legislation
- Confidentiality of banking in Germany
- Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
- Corporates face pressure over financial responsibilities
- Country survey : Singapore
- Court denies tax treaty benefits to long borrower of Swiss shares
- Cross-border retail lending in the Eurozone? Forget it! : the judgment of the Court of Justice of the European Union of 17 June 2010 in Case C-105/08, Commission v. Portugal: outbound interests further weakens the credibility of the Eurozone
- Cryptoassets : legal, regulatory, and monetary perspectives
- Current UK corporate tax system and the impact on businesses
- Cyprus. A guide for foreign investors
- Czech financial services legislation in 1996 : banking, foreign exchange, money laundering, securities, bonds, stock exchange, investment
- Das Bankwesen in Deutschland
- Das Eigenkapital der Unternehmen : Abgrenzung und Umfang
- Das Schweizer Steuerrecht 2012 aus internationaler Perspektive : aktuelle Entwicklungen in der Schweiz
- Das Zufluss-Abfluss-Prinzip im elektronischen Zahlungsverkehr : Teil 1 : Grundsätz, Online- und Mobile-Banking
- Das Zufluss-Abfluss-Prinzip im elektronischen Zahlungsverkehr : Teil 2 : Kartengestütze Zahlungen, Online-Bezahlsysteme, E-Geld, Mobile-Payment, Krypto-Payment
- De Tweede Coördinatie-Richtlijn Bankrecht
- De fiscale kwalificatie van "Additional Tier 1" instrumenten uitgegeven door banken
- De fiscale waardering van vorderingen en schulden in het bankbedrijf
- De gemengde B.T.W.-plicht in Europees en Belgisch perspectief. Toepassing voor banken en financiële instellingen
- De internationale financiële instellingen
- De toenemende rol van belastingen op de aangescherpte kapitaaleisen voor banken
- Debt bias in corporate taxation and the costs of banking crises in the EU
- Deductibility and transfer pricing of banks' liquidity reserve expense
- Deposit insurance: theory, policy and evidence
- Der Konzern im Gesellschafts- und Steuerrecht : Handbuch für die Praxis
- Der OECD Bericht über die Besteuerung multinationaler Bankunternehmen
- Der OECD-Bericht über die Besteuerung multinationaler Bankunternehmen
- Der Steuerstandort Schweiz 2018 : Reform des Unternehmenssteuerrechts erneut im Fokus
- Deregulation and the challenge to the Papua New Guinea finance sector
- Die Abzugsfähigkeit von DoJ-Bussen für Schweizer Banken im Recht der direkten Bundessteuer und aus steuerharmonisierungsrechtlicher Sicht
- Die Abzugsfähigkeit von DoJ-Bussen für Schweizer Banken im Recht der direkten Bundessteuer und aus steuerharmonisierungsrechtlicher Sicht
- Die Banken im Fokus der Strafverfolgung der deutschen Justiz - Sanktionen, Geldbussen, Haftung
- Die Besteuerung der öffentlichen Hand : Verwaltungs- und Steuerrecht der öffentlichen Unternehmen und der juristischen Personen des öffentlichen Rechts
- Die Besteuerung internationaler Geschäftstätigkeit deutscher Banken
- Die Bewilligung von Auskunftsverlangen an Kreditinstitute durch das Bundesfinanzgericht : das Bewilligungsverfahren in der Praxis
- Die Selbstauskunft von natürlichen Personen unter dem automatischen Informationsaustausch
- Die Umsatzbesteuerung der Bank- und Geldgeschäfte
- Die effektive Steuerbelastung der Banken
- Die steuerliche Neutralisierung der Umrechnungsgewinne aus der Wiederanlage der Eigenmittel der Banken
- Digital innovation in financial services : legal challenges and regulatory policy issues
- Discussion draft on the attribution of profits to permanent establishments (PEs) : part II (banks)
- Doing business in Croatia
- Doing business in France
- Doing business in New Zealand : legal, financial and taxation considerations
- Doing business in Uzbekistan
- Doing business with Kuwait
- Doing business with Libya
- Doing business with Libya
- Doing business with Saudi Arabia
- Doing business with Slovakia
- Doing business with the United Arab Emirates
- Durchsuchungen und Beschlagnahmen bei Kreditinstituten
- Dutch guidance on tax integrity risk for financial institutions
- EC Directive on taxation of income from savings and the EU Code of conduct on business taxation : implications for selected UK overseas territories in the Carribean : final report British Virgin Islands
- EG Bankbilanzrichtlinie : synoptische Darstellung der Entstehung der Richtlinie des Rates über den Jahresabschluss und den konsolidierten Abschluss von Banken und anderen Finanzinstituten : mit weiteren Materialen
- EU anti-tax avoidance package : impacts on financial institutions
- Echange automatique de renseignements (EAR) en matière fiscale : une voie civile, une voie administrative. Et une voie de droit?
- Echange de renseignements : vers une admission massive des demandes groupées et collectives?
- Effective company disclosure in the digital age
- Efficiency and the taxation of bank profits
- El IVA en las operaciones financieras
- Electric money: evolution of an electronic funds transfer system
- Elektronic banking im Rechtsverkehr
- Enkele knelpunten in de Common Reporting Standard
- Entidades de Crédito : actualización julio 2009
- Entrepreneurs and enterprises : study hypotheses for an "all-round growth"
- Entwurf eines Gesetzes zur Durchführung der Richtlinie des Rates der Europäischen Gemeinschaften über den Jahresabschluss und den konsolidierten Abschluss von Banken und anderen Finanzinstituten. (Bankbilanzrichtlinie-Gesetz)
- Erhebungen zu abgabenrechtlich relevanten Sachverhalten nach dem Kapitalabfluss-Meldegesetz : abgabenbehördliche Befugnisse im Rahmen der Betrugsbekämpfung
- Erlass zur Dotation von Bankbetriebsstätten : Regulatorischer Hochseilakt im steuerlichen Randgebiet oder Auftakt zu weit reichenden Änderungen der allgemeinen Betriebsstättenbesteurung in Deutschland : Anmerkungen zu dem BMF-Schreiben vom 29.9.2004
- Estate planning : actuele topics - themes actuels
- Estudos em homenagem ao Banco de Portugal : 150.° Aniversário (1846-1996)
- European tax treatment of additional tier 1 capital instruments
- Exchange of information and bank deposits in international financial centres
- Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
- Finance Act 2021 Notes : Section 126 : financial institution notices
- Finance Act 2021 Notes : Sections 132-134 : banking
- Finance companies in Europe
- Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
- Financial activities taxes, bank levies and systemic risk
- Financial centres in Europe : post-crisis risks, challenges and opportunities
- Financial constraints and firm tax evasion
- Financial institutions adapt to tax transparency
- Financial institutions and markets
- Financial institutions, insurance corporations and investment income tax. Draft Regulations
- Financial market taxation and international capital flows
- Financial markets regulatory outlook : the year ahead
- Financial risks and opportunities in Central Europe : research project Central Europe
- Financial services in the new Europe
- Financial services industry guide
- Financial transaction tax in Europe
- Financing, adjustment, and the International Monetary Fund
- Finanzinnovationen, Deregulierung und Geldmengensteuerung in den USA
- First, they came for the bankers
- Fiscal accounting of bank restructuring
- Fiscal implications of the global economic and financial crisis
- Fiscalité camerounaise : Tome III
- Fisco e bache 1985. I rapporti tra gli istituti di credito e la clientela agli effetti fiscali
- Focus on the Cayman Islands : an international offshore financial centre
- Foreign banks : defining the personality
- Foreign exchange control in China
- Foreign investment and privatization in Kazakhstan : collected legislation
- Foreign investment and trade law in Vietnam
- Foreign investment in P.R.C. banks : new developments and tax considerations
- Foreign investment regime
- Foreign tax and trade briefs : international withholding tax treaty guide
- Freistellung von Vergütungen aus typisch stiller Beteiligung gemäss Art. 20 Abs. 2 Satz 3 DBA-Luxembourg
- Fundamentals of transfer pricing : industries, regions, new technologies, and other topics
- Geldwerte Vorteile bei Eröffnung eines Bankkontos als Kapitaleinkünfte? : Anmerkungen zum Wartungserlass 2006 II zu den EStR 2000
- German thin capitalisation rules : good news for bank financing with recourse
- Gibraltar : international financial centre
- Global trading
- Goods and services tax
- Governments and information gathering : impact on MNE planning
- Grenzen der Zulässigkeit von Gruppen- und Massenanfragen im Amtshilfeverfahren : Auseinandersetzung mit der bundesgerichtlichen Rechtsprechung und mit der Einigung zwischen Schweiz und Italien
- Handels- und Wirtschaftsrecht in der Schweiz und in Liechtenstein
- Harmonisation of the regulation of banking and credit institutions in Turkey with the EU
- Hat das US-Programm ungeahnte Steuerfolgen für die betroffenen Banken? : Darstellung der mehrwertsteuerlichen Behandlung von Zahlungen augrund des US-Programms
- How can VAT symmetry drive payments innovation?
- How pricing has developed in asset management
- How the "Tax Cuts and Jobs Act of 2017" made the US a more competitive tax home for multinational banks than the UK
- How the US focus on tax shelters affects non-US banks
- How to outsource financial services tax-effectively
- Hypothekenbank: CJEU finds stability charge on Austrian banks compatible with EU law
- IMF proposes two new taxes on financial institutions and establishment of resolution agencies
- IMF report on loss of Caribbean correspondent bank relationships shows lack of level playing field
- IRS proposes Form 5472 filing duty for foreign-owned disregarded entities
- IVA. Operaciones financieras entre sucursal y casa central establecidas en Estados diferentes. Cálculo de prorratas y sujección de operaciones internas : análisis de la STJUE de 24 de enero de 2019, asunto C-165/17
- Il regime valutario dei rapporti con l'estero : testo completo e coordinato delle nuove disposizioni valutarie
- Il servizio di "corporate banking" tra giurisprudenza comunitaria e prassi amministrativa
- Il sistema bancario e finanziario sammarinese
- Impact of new transfer pricing requirements
- Implementation of E.U. savings directive in dependant and associated territories of E.U. member states : Part III
- Important fiscal changes and tax developments in India through the Finance Act 2005
- Impôt fédéral direct : rendement net des sociétés de capitaux
- In-transit : travelling bankers and potential PE implications in a post BEPS world
- Incidence de la TVA sur le choix entre filiale ou succursale bancaire à l'étranger
- Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
- India : double tax avoidance agreement permitting deduction of interest payments in the case of banks
- India's transfer pricing audit lesson
- Informationsaustausch über Bankmitarbeiter - das Janusgesicht der Steuerambtshilfe
- Inleiding tot de financiële wetgeving
- Innovative Finanzinstrumente im gemeinsamen Europäischen Bankenmarkt
- Innovative banking : Competition and the management of a new networks technology
- Innovative financing at a global level
- Intentions, banks, politics and the law: the UK Code of Practice on Taxation for Banks
- Interest allocation for foreign banks
- Interest-free commercial banking
- International Bar Association 21st biennial conference New York, 14-19 September 1986
- International bank taxation
- International finance and investment
- International taxation of banking
- International taxation of banks
- International taxation of permanent establishments : principles and policy
- Internationales Schachtelprivileg für Vergütungen aus einer typischen stillen Beteiligung an einer luxemburgischen Tochtergesellschaft
- Interpreting tax treaties after NatWest
- Intra-bank loans : determining a branch's business profits under Article 7 of the OECD Model
- Investire a San Marino
- Investment banking in India
- Investment guide in Greece
- Ireland
- Ireland as a tax haven for international banking and financial services
- Islamic Banking Act 1983 (Act 276)
- Islamic finance and related tax issues : a Malaysian perspective
- Israel advances banking transparency while U.S. remains opaque
- Issues the economist forgets? TP policy - a banking perspective
- Italian anti-crisis law
- Italian tax regime applicable to interest on loans granted by non-Italian resident banks to Italian residents : certain considerations in light of the recent positions of the Italian tax authorities
- Italy explains treatment of debt into equity investments
- Journalists release FinCEN files as U.S. officials mull anti-money-laundering rules
- Kryptowährungen und Token
- L'IVA sulle prestazioni di servizi di gruppi bancari e assicurativi
- L'applicazione della thin capitalization nel settore bancario e finanziario
- La contribution de secteur financier : simple et facile à mettre en œuvre?
- La mise en oeuvre par la Suisse de l'art. 26 MC OCDE : "the devil is in the details"
- La neutralisation fiscale des plus-values de conversion sur investissements des fonds propres des banques
- Las provisiones legales de la banca europea : transparencia, discrecionalidad y buen gobierno = European banks' legal provisions : disclosure, discretional behaviour and good corporate governance
- Latin American investments in the U.S. : regulatory and enforcement issues
- Le banche cooperative tra riforma societaria ed imposizione sui redditi
- Le concept, central, de pertinence vraisemblable en matière d’assistance administrative internationale : Contexte international et application par le Tribunal administratif fédéral et le Tribunal fédéral
- Le novità per le banche e gli enti finanziari
- Legal aspects of foreign investment in the Socialist Republic of Vietnam
- Legislação do sistema financeiro de Angola
- Ley 11/2015, de 18 de junio, de Recuperación y Resolución de Entidades de Crédito y Empresas de Servicios de Inversión : actualización junio 2015
- Ley 26/2013, de 27 de diciembre, de cajas de ahorros y fundaciones bancarias : actualización marzo 2014
- Limiting base erosion involving interest deductions and other financial payments, Action 4 - 2016 update : inclusive framework on BEPS
- Liste der KESt-befreiten internationalen Finanzinstitutionen
- Loi du 21 septembre 1990 relative à la surveillance de certaines activités professionnelles du secteur financier et relative aux bourses
- Luxembourg : a new trust jurisdiction?
- Luxembourg in international tax
- Luxembourg in international tax planning
- Luxembourg in international tax planning
- Macroenonomic effect of corporate income tax on investments by banks
- Major tax developments of financial institutions operating in Hong Kong
- Malta the international financial and business centre
- Managing a bank's tax function
- Managing international bank taxation
- Managing the Cypriot banking crisis
- Managing the cash and liquidity of the Croatian budget
- Manual de leyes
- Manual of banking laws in Pakistan
- Meldungen deutscher Anleger bei Kapitalanlagen in der Schweiz
- Merchant banking in ASEAN : a regional examination of its development and operations
- Money and banking in Africa
- Money, morality and law : a case for financial crisis accountability
- Moneyland : why thieves and crooks now rule the world and how to take it back
- Multinational financial groups after the U.S. tax reform : selected inbound and outbound issues
- Multinationals adapt their structures in a post-BEPS world
- NAMA is also a taxing subject
- NatWest case
- NatWest decision and transfer pricing : global implications for banks
- National Westminster Bank plc v United States of America : No 95-758T
- National Westminster Bank plc v United States of America : case no 758 T
- Netherlands and Netherlands Antilles finance, holding and participating companies
- New German circular on thin cap rules
- New U.S. Regs. on reporting nonresident alien bank deposit interest
- New UK CFC rules
- New bank taxes, new world order?
- New frontiers in transparency : public disclosure of AEOI data
- New implementing regulation for 2008 Income Tax Law and new VAT rules for banking industry
- New rules on interest deductibility threshold for financial institutions : Decree-Law 112 of 25 June 2008
- New thin capitalization rules in New Zealand for foreign-owned banks
- New trend of Italian tax courts to overrule IRAP taxation of dividends received by banks, insurance companies and financial holding companies
- Nigerian commercial laws : problems and perspectives
- Notes on the gross receipts tax on banks and financial institutions
- O IVA português no Tribunal de Justiça da União Europeia
- OECD discussion draft on the attribution of profits to permanent establishments : representations of KPMG's worldwide banking tax practice
- OECD study looks at tax compliance by banks
- Observations on the BEAT proposed regulations' impact on banks
- Offshore banking units : welcome changes to applicable rules
- Offshore financial centres
- Ontwikkelingen op het gebied van de toerekening van winsten aan vaste inrichtingen van banken
- Ordenación, supervisión y solvencia de entidades de crédito (Ley y Reglamento) : actualización abril 2015
- Over de Kredietbank Luxembourg en de factor 1,5 : vraagtekens bij de motivering van de (navorderings)aanslagen door de Belastingdienst : een verkenning van de rechtspraak
- PFIC proposed regs. provide some relief for foreign banks
- Paesi Bassi
- Per le banche nuovi regimi di esenzione IVA e di deducibilità degli interessi passivi
- Permanent establishment regulations for banks and insurers
- Pesos or plastic? Financial inclusion, taxation, and development in South America
- Pillar two : what actions should banks be taking now?
- Portuguese deferred tax assets regime
- Praxis des Internationalen Steuerrechts 2014
- Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions | Principes de détermination du revenu et du capital des établissements stables : application aux banques, compagnies d'assurances et autres institutions financières | Grundsätze der Einkunfts- und Vermögensermittlung bei Betriebsstätten sowie ihre Anwendung auf Banken Versicherungen und andere Finanzinstitutionen | Principios para determinar el ingreso y el capital adscrito de los establecimientos permanentes y su aplicación a los bancos, aseguradoras y a otras instituciones financieras
- Prinzipien zur Bestimmung des Betriebsstätteneinkommens und deren Anwendung auf Banken, Versicherungsgesellschaften und andere Finanzierungsgesellschaften
- Private banking in Russia : key issues
- Programm zur Beilegung des Steuerstreits der Schweizer Banken mit den USA : Voraussetzungen der Teilnahme am Programm
- Project Blue Ltd v HMRC: judicial interpretation of "blunderbuss" SDLT provisions when two worlds collide
- Proposal for a Council Directive on capital adequacy of investment firms and credit institutions. COM(90) 141 final - SYN 257. Submitted by the Commission on 30 April 1990 (90/C 152/06)
- Providing cash to fight coronavirus : the role of taxes and banks
- Prüfung der Kapitalabfluss- und Kapitalzufluss-Meldungen : Fragen-Antworten-Katalog für die Praxis
- Raport o stanie finansowym państwa w 1989 roku
- Rapport Annuel
- Re BNP Paribas : 15VE01061
- Re Bayerische Hypo und Vereinbank AG : No. 344990
- Recent decisions issued by French tax court
- Recent development in the field of merchant banking : the Skandinaviska Enskilda Banken case and the VAT treatment of underwriting
- Recent developments regarding allocation of profit to permanent establishments of banks
- Recent sweeping reforms and innovations in the Indian financial markets
- Rechtsfragen der Bankgarantie im internationalen Wirtschaftsverkehr nach deutschem und schweizerischem Recht
- Regulation by taxation
- Reinertrag der Aktiengesellschaften. Ausländische juristische Personen. etc
- Report on the attribution of profits to permanent establishments : 17 July 2008
- Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
- Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006
- Republic of Korea. A guide for businessmen and investors
- Review of current practices for taxation of financial instruments, profits and remuneration of the financial sector
- Rulings bring US-Mexico opportunities
- Réforme internationale de l’imposition de l’économie numérique : impacts des piliers un et deux sur le secteur bancaire suisse
- Sectorial studies
- Services bancaires et financiers au sens de la législation T.V.A. et les conséquences sur le droit à la déduction de la T.V.A
- Singapore taxation of banks
- Société Générale S.A. v Agenzia delle Entrate - Direzione Regionale Lombardia Ufficio Contenzioso : the Italian financial transaction tax tested against standard principles
- Son los bancos responsables más capaces de afrontar los retos de la digitalización? Un análisis de la banca internacional = Are responsible banks better able to face the digitalization threats? An analysis of international banks
- Sonderregelungen für Banken im Entwurf der Verwaltungsgrundsätze Betriebsstättengewinnaufteilung : Abweichungen vom OECD-Betriebsstättenbericht
- Standort Liechtenstein : Leitfaden für unternehmerische und private Aktivitäten
- State duties on financial institutions in Australia
- State taxation of business : issues and policy options
- Steuerhinterziehung in der Schweiz : Mehr als nur kriminelle Energie : Hintergründe - Erklärungsversuche - Ansätze zur Bekämpfung
- Steuerliche Anerkennung von Pauschalwertberichtigungen : Die Sicht der Kreditinstitute
- Steuerliches Dotationskapital deutscher Niederlassungen ausländischer Kreditinstitute
- Sukuk : emergence as a multi-purpose Shariah compliant financing product
- Supervision of tax risk management at financial institutions : is the function in control?
- Supplementary sources of financing development ventures and their role on the process of restructuring the Polish economy
- Swiss withholding tax aspects of financing
- Switzerland and trusts
- System instytucji prawno-finansowych PRL. Tom III: Instytuje budzetowe
- TVA et forfait bancaire : implications concrètes et perspectives
- Tax accounting : unravelling the mystery of income taxes
- Tax accounting : unravelling the mystery of income taxes
- Tax appeal of hybrid capital instruments in Italy through Tremonti bonds and Basel III anticipations
- Tax complications for banks in Germany
- Tax consequences of banking separation
- Tax elasticities of financial instruments, profits and remuneration : review of the economic literature
- Tax havens of the world
- Tax implications of recovery and resolution planning and banking reform
- Tax incentives for international Islamic financial institutions
- Tax issues in the loan syndication business
- Tax on foreign banks : how times have changed
- Tax reforms and the capital structure of banks
- Tax risk management by development banks
- Tax suitability as a new regulatory requirement
- Tax treatment of Tier 1 additional going concern capital
- Tax treatment of hybrid capital for banks and insurance in major EU member states
- Taxation and banking
- Taxation and regulation of the financial sector
- Taxation and supervision of branches of international banks : a comparative study of banks and other enterprises
- Taxation in Guernsey : a global and regulatory analysis
- Taxation in Guernsey : the new provisions
- Taxation of Basel III-compliant instruments
- Taxation of Basel III-compliant instruments
- Taxation of banking business in Nigeria
- Taxation of banks
- Taxation of branches of international banks : towards a multilateral tax treaty
- Taxation of companies in the Isle of Man
- Taxation of financial institutions
- Taxation of financial institutions
- Taxation of multinational banks : using formulary apportionment to reflect economic reality (part 1)
- Taxation of multinational banks : using formulary apportionment to reflect economic reality (part 2)
- Taxation under Dodd-Frank - part 1
- Taxation, trade and investment in the European Communities
- Taxing banking transactions in Pakistan
- Taxing financial transactions
- Taxing the financial sector within the EU
- The (draft) laws implementing ATAD I - an overview of implementation for financial undertakings in different member states
- The Common Reporting Standard, the “managed by” entity and the purpose test
- The E.U. Savings Directive and its impact on the banking industry : part I
- The E.U. Savings Directive and its impact on the banking industry : part II
- The EU law of economic & monetary union
- The European Union on financial sector taxation : what to do if you need 85 billion euro
- The FTX debacle : crypto innovations present challenges for the Bahamas
- The German banking system
- The Government Code of the Territory of Guam 1970 : Volume II : Sections 13.000 to 30.003 : prepared under the direction of the Tenth Guam Legislature
- The Islamic finance in relationship to the financing and the taxation of small and medium enterprises in Tunisia
- The Limited and the U.S. congressional response : how well did Congress do?
- The Luxembourg finance company : a new financing instrument for international groups
- The Money and Credit Law of 1990
- The People's Republic of China : laws and regulations on foreign investments
- The Swiss-U.S. banking compliance program : a final settlement?
- The U.K. Code of Practice on taxation for banks
- The U.K. Summer Finance Bill
- The U.S. DOJ's Swiss bank voluntary disclosure program : an update
- The Vatican bank : are the bad old days finally over?
- The Yugoslav banking system
- The adjustment of Polish companies to the market economy
- The approach of multinational financial institutions to international transfer pricing in China: empirical findings from the banking sector
- The attribution of profits - fact or fiction?
- The bank rescue plan
- The banking regulation of the Syrian Free Zone
- The banking system of Hong Kong
- The bitcoin standard : the decentralized alternative to central banking
- The challenges of client tax integrity testing for banks in the Netherlands (and soon elsewhere?)
- The current tax avoidance debate and European banks
- The death of bank secrecy
- The development of Singapore as a regional financial centre
- The development of international assistance in tax matters in Switzerland : from evolution to revolution
- The dollar and the new form of international monetary cooperation
- The end of the LIBOR world as we know it - a sound bite of consequences tax professionals should be aware of
- The fiscal neutralization of translation gains on exchange on the investment of equity in banks
- The fundamental failing of the traditional transfer pricing regime - applying the arm's length standard to multinational banks based on a comparability analysis
- The impact of IAS on banks
- The impact of fiscal support measures and the changing tax administration during the COVID-19 pandemic in the Gulf Cooperation Council Countries
- The implications of adopting a European Central Bank digital currency : a tax policy perspective
- The latest developments in the Cyprus banking sector
- The latest developments in the Cyprus banking sector
- The missing link : transfer pricing and regulatory capital compliance for global financial institutions
- The new Germany-Switzerland agreement and treaty
- The new corporation code of the Philippines (Batas Pambansa Blg. 68) : with new amendments to banking laws: Batas Pambansa Blg. 61, 62, 63, 64, 65, 66 and 67
- The proposed bank tax: to tax or not to tax?
- The road to FATCA in the European Union
- The role of bankability opinions in a proper transfer pricing analysis for intragroup loans
- The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality
- The year in review : Guatemala
- The year in review : Hungary
- The year in review : Pakistan
- Thoughts on the taxation of global banking
- To buy, or not to buy : Germany's quest against tax evasion
- To cooperate or not to cooperate : the dangers of noncooperation for foreign banks seeking U.S. market access
- Too good to be true? The revised Code of Practice on Taxation for Banks
- Toward an economic theory of multilateral development banking
- Transfer prices determined by game theory: 3 - application to the banking industry
- Transfer pricing and multinational enterprises : three taxation issues
- Transfer pricing implications of Basel III liquidity standards
- Transfer pricing implications of the Basel II capital accord
- Transfer pricing in Indian banks
- Transfer pricing issues in investment banking
- Transfer pricing's brave new world
- Treatment of funding risk and capital : financial services versus non-financial services : never the twain shall meet?
- Tributación bancaria en la Unión Europea
- Tributos propios de las Comunidades Autónomas
- U.S. Treasury passes on same-country exemption. Too bad
- U.S. tax review : final and proposed PFIC regs
- U.S. tax review [BEAT regulations : part 2]
- UK code of practice on tax for the banking sector
- UK taxation on bankers' bonuses - a bleak new year for banks?
- Uit de schaduw van het bankwezen : feiten en cijfers over bijzondere financiële instellingen en het schaduwbankwezen
- Umfang der Auskunftspflichten nach dem Kapitalabfluss-Meldegesetz : rechtliche Grundlagen und Schranken
- Umsatzsteuer bei Finanzdienstleistern
- Umsatzsteuerliche Behandlung der Kommissionsgeschafte von Banken bei Börsengängen - Auswirkungen des EuGH-Urteils im Fall "Kretztechnik"
- Understanding income tax
- Using bank services in the United Kingdom. Types of bank; money transmission and other current amount services; borrowing from banks; placing funds short-term; foreign business
- VAT & financial services - Part 1 : Sparekassernes Datacenter (SDC)
- VAT and the city : banking, finance & insurance
- VAT and the city : banking, finance and insurance
- VAT exemption for financial services in the banking sector : the Italian approach
- VAT fixed establishments in 2020 : a call to action!
- VWGH zu konzerninterner Vermietung und wirtschaftlicher Eingliederung : Europarechtskonforme Interpretation des paragr. 2 Abs. 2 Z 2 UStG?
- Value added tax in Europe
- Verordnung über die Zusatzgebühr für die Beaufsichtigung der Banken und Anlagefonds
- Verrechnungspreise und multinationale Unternehmen : drei steuerliche Sonderprobleme : Berichte des OECD-Steuerausschusses 1984
- Voraussetzungen der steuerlichen Abschirmwirkung für Finanzierungsgesellschaften in den Niederlanden
- Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes = Proposal for a reform of the Administrative Assistance Implementation Act
- Wann ist ein Verlust realisiert? : Überlegungen infolge der jüngsten Bilanzskandale
- Was bringt das Steuerumgehungsbekämpfungsgesetz? Neue Offenlegungspflichten, erweiterte Haftungs- und Straftatbestände für Banken und Kunden
- Wat u moet weten over de Bankcommissie
- What does the future hold for Cyprus?
- What does the taxpayer victory in NatWest II mean for foreign bank branches?
- What is permissible now!? : a collection of essays discussing Islamic financial principles and how they may be applied in modern financial systems, and among Muslim minorities
- When the exotic embraces the mundane : the total return swap business expands to bank loans
- Wieder Vorsteuerabzug für bestimmte Bank- und Versicherungsleistungen
- Will it all end in Tiers?
- Will it all end in tiers? The importance of Tier One capital
- Withdrawal of correspondent bank accounts in the Caribbean
- Witholding tax exemption for interest on medium and long-term loans
- X v Banque Rhône-Alpes
- Yearbook for Nordic tax research 2006 : taxation of uncertain and unstable income
- Zuordnung von Gewinnen zu Betriebsstätten : Ausgewählte Themen für Finanzinstitute
- Zusammenschlussbefreiung : Generalanwälte des EuGH widersprechen sich!
- Årbok for nordisk skatteforskning 2003 : beskatning av internasjonale aksjeplasseringer = Yearbook for Nordic Tax Research 2003
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/d0ACXaamkw8/" 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/d0ACXaamkw8/">banking</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 banking
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/d0ACXaamkw8/" 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/d0ACXaamkw8/">banking</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>
