foreign company

Resource Information

The concept foreign company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"Foreign companies" - liability to file income tax return in India?
'PE or not to be' - taxing the online activities of foreign companies in Israel
14th Annual congress. Conference documentation convened by the ATI - American Tax Institute in Europe held from 6-8 November 1991 in Cannes, France
3% tax on real property - latest developments
3% tax on real property owned directly or indirectly by foreign companies : new developments
A brief introduction to taxation of foreign-invested enterprises and their employees in the People's Republic of China
A brief outline of the imposition in Guyana of income tax, corporation tax, capital gains tax, withholding tax and property tax with special reference to foreign corporations operating in Guyana, through a branch establishment or an agency
A businessman's introduction to China
A critical look at the earnings stripping regulations
A critique of global trends and developments concerning the taxation of digital platforms
A foreign investor's tax guide to real property investments in the United States
A glimpse at the direct foreign investment and the relevant taxes in the People's Republic of China
A plea from the Lorax : addressing the filing burdens caused by repeal of IRC section 958(b)(4)
A primer on U.S. taxation of inbound corporations
ABA (Section of taxation) comments on proposed IRC par. 899 and 1447
ABA Tax Section Members comment on regulations governing losses on sales between related members of controlled groups. (Section 267 - losses between related taxpayers)
ABA comments on the Foreign Tax Equity Act of 1990 (H.R. 4308 & S. 2410)
Adams Challenge (UK) Ltd v Commissioner of Internal Revenue : 156 TC No 2
Advance tax rulings for non-residents : an update
Advantages of use of a Netherlands Antilles corporation to hold U. S. real estate
Aktivitätsvorbehalte bei Einkünften aus ausländischen Kapitalgesellschaften und Betriebsstätten
Algunas consideraciones críticas a raíz de la resolución de 13 de febrero de 2020, de la Dirección General de Tributos, sobre la consideración como entidades en régimen de atribución de rentas a determinadas entidades constituidas en el extranjero = Some critical reflections in relation to the resolution from the General Directorate Of Taxation dated 13 February 2020 on the qualification of foreign entities as look-through entities
An overview of the foreign contractor tax regime
An overview of the new Chinese income tax law for foreign investment enterprises and foreign enterprises
An update on Indonesia's new taxation laws
Analysis of the Italian rules on foreign dressed companies : the so-called Italian "Esterovestizione"
Anerkennung der steuerlichen Rechtsfähigkeit ausländischer Unternehmungen
Anson and entity classification revisited in light of Brexit : can an LLC constitute a "body corporate"?
Are non-U.S. pharmas "paid" to stay offshore?
Argentina to levy annual assets tax on foreign companies
Arrêté royal du 12 février 1990 modifiant, en ce quiconcerne le minimum des bénéfices imposables dans le chef des firmes étrangères, l'arrêté royal du 4 mars 1965 d'exécution du Code des impôts sur les revenus
Arrêté royal du 16 juillet 1998 déterminant le modèle de la formule de déclaration en matière d'impôt des non-résidents (sociétés, associations, etc.) pour l'exercice d'imposition 1998
Arrêté royal du 27 mai 1992 déterminant, pour l'exercice d'imposition 1992, le modèle de la formule de déclaration en matière d'impôt des non-résidents à remettre par les contribuables non visés à l'article 139, 1e, du Code des impôts sur les revenus
Arrêté royal du 27 mars 1995, déterminant, pour l'exercice d'imposition 1995, le modèle de la formule de déclaration en matière d'impôt des non-résidents à remettre par les contribuables visés à l'article 227, 2 et 3, du Code des impôts sur les revenus 1992
Arrêté royal du 4 août 1996 déterminant, pour l'exercice d'imposition 1996, le modèle de la formule de déclaration en matière d'impôt des non-résidents à remettre par les contribuables visés à l'article 277, 2) et 3) du Code des impôts sur les revenus 1992
Aspectos tributarios para inversionistas : perspectiva del inversionista extranjero y nacional
Attribution of profits to permanent establishments - part 1
Attribution of profits to permanent establishments - part 2
Ausländische Holding-, Vermögens- und Dienstleistungsgesellschaften im Licht des para 42 AO
Ausländische Holdinggesellschaften mit deutschen Einkünften. Die neue Missbrauchsregelung in para 50d ABs. 1a EStG
Ausländische Kapitalgesellschaften als Komplementär
Ausländische Kapitalgesellschaften inländischer Anteilseigner - Teil I : Die Gesellschaft ? Grundstrukturen und aktuelle Entwicklungen
Ausländische Kapitalgesellschaften inländischer Anteilseigner - Teil II : die Anteilseigner - Grundstrukturen und aktuelle Entwicklungen
Avoiding double taxation in Hong Kong and China
Begreppet utländsk juridisk person i de svenska skatteförfattningarna : några kritiska synpunkter
Belastingheffing in België op activiteiten van Nederlandse ondernemingen
Besteuerung ausländischer Gesellschaften in Indien
Besteuerung ausländischer Unternehmen in Algerien
Besteuerung ausländischer Unternehmer in Libyen
Besteuerung der Sitzverlegung einer ausländischen Kapitalgesellschaft ins Inland
Besteuerung des ausländischen Unternehmenswerwerbs durch Anteilstausch (unechte Fusion) und Einbringung von Unternehmensanteilen
Besteuerung deutscher Geschäftstätigkeit in China
Besteuerung und Rechnungslegung der ausländischen Kapitalgesellschaft mit inländischem Verwaltungssitz : Dargestellt am Beispiel einer englischen private limited company
Besteuerung von Gemeinschaftsunternehmen und ausländischen Unternehmen in China
Besteuerung von ausländischen natürlichen und juristischen Personen in der Russischen Föderation
Beteiligung an ausländischen Gesellschaften - Möglichkeiten und Grenzen des art. 8b KStG
Betriebsstättenbesteuerung ausländischer Unternehmen in Deutschland : Überblick zur Betriebsstättengewinnermittlung und zu Zuordnungsentscheidungen
Bewertung von Anteilen an ausländischen Kapitalgesellschaften. (BMF-Schreiben vom 9.3.1990)
Bittker & Eustice: Federal income taxation of corporations & shareholders
Bittker & Eustice: Federal income taxation of corporations & shareholders
Bombay High Court rules on shares premium transfer pricing dispute
Border adjustments, trade policy, and transfer pricing : part 2
Branch level taxation - a second level of concern
Branches of foreign companies - income and patrimony tax regimes
Bringing it onshore : redomiciling foreign corporations through state domestication statutes
Budget Proposals includes U.S. Shareholder Credit for Branch Tax imposed on Foreign Corporations
Built-in gain of foreign corporations
Buitenlands lichaam: heffing van vennootschapsbelasting over dividend, rente en vervreemdingswinst bij een aanmerkelijk belang
Buitenlandse belastingplicht, Nederlandse onroerende zaken en de wisselwerking met het fiscale-eenheidsregime in de vennootschapsbelasting
Buitenlandse ondernemingen in Belgié : fiscale stimuli, dividenden, interesten, transfertprijzen van goederen en diensten coördinatiekantoren, aanslagstelsel voor buitenlandse executives
Buitenlandse rechtspersonen in Nederland
Business expansion of foreign investment enterprises in the People's Republic of China : some tax implications
Business laws of Yemen
Business opportunities in Laos today
Business profile series: Canada
Business profile series: Chile
Business taxation in the European Union
CFC legislation in Germany
Can the income tax be saved? The promise and pitfalls of adopting worldwide formulary apportionment
Canadian taxation of foreign affiliates
Casenote : information-gathering powers of the Commissioner
Casting the net too wide
Changes ahead for Norwegian corporate residency rules
Changes in Turkish fiscal regulations
China : important tax reforms in the income tax laws concerning foreign investment and enterprise
China Handbuch für die Wirtschaft
China adopts law on foreign enterprises
China perspectives
China tax and accounting manual
China's tax reforms fall short
Chinese tax implications of indirect share transfers
Chinese tax implications of indirect share transfers
Chinese taxation of business profits of foreign companies
Circular No. 473, dated October 31, 1986. Subject: Rate of tax applicable in respect of interest income in the case of foreign companies - Clarification regarding
Claims Court and IRS : redetermined foreign taxes relate back to year incurred, which may be "pre-1987"
Classificatie van rechtsvormen, in het bijzonder een vennootschap met een in aandelen verdeeld kapitaal
Classification of foreign entities and classification conflicts : Netherlands' developments
Classification of foreign entities for German tax purposes
Classifying foreign entities investing in Spain
Colombia's holding company regime offers tax exemptions
Company size matters
Comparison of U.S. critical multistate and international tax topics : Part I
Compensation of losses in foreign subsidiaries within the EU : a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark
Comprehensive tax developments : the 1988 Budget Law and other tax legislation
Computation of a foreign corporation's earnings and profits before and after the Tax Reform Act 1986: something old and something new
Consequences of the 'Standortsicherungsgesetz" (Investment Location Preservation Act) on Germany as location for holding companies
Consequences of the Standortsicherungsgesetz for Japanese corporations in Germany
Consolidation holds opportunities for foreign corporations in France
Contract Manufacturing may trigger application of the Branch Rule under para 954(d)(2)
Controlled foreign corporations, the next Australian impostume to be lanced?
Corporate acquisitions and mergers in China
Corporate acquisitions and mergers in Taiwan
Corporate expatriation - why not?
Corporate rate reduction : foreign companies also benefit
Corporate residency : central v. effective management
Corporate taxation in EU countries
Corporate taxation in under-developed countries
Critical insights into the tax regime applicable to a transfer of a business by an "Italian permanent establishment" in exchange for shares of the transferee
Current trends in international taxation
Das Aussensteuersystem der VR China
Das Durchgriffsprinzip bei Personengesellschaften im internationalen Steuerrecht - eine Einkünftezurechnung im Durchgriff auf in Österreich ansässige Gesellschafter ausländischer Gesellschaften
Das Optionsmodell im Internationalen Steuerrecht : Folgewirkungen aus der Option zur Körperschaftsbesteuerung nach Paragr. 1a KStG
Das Spannungsfeld zwischen Paragr. 50d Ab. 3 EStG und Paragr. 8 Abs. 2 AStG de lege lata
Das neue Körperschaftsteuergesetz in China = The new corporate tax law in China
De bevrijding van de aanmerkelijkbelangheffing van buitenlandse lichamen nabij?
De kaaimantaks : geen paradijselijke maatregel
Dealing with Japan's tax administration
Definition av utländsk juridisk person och utländskt bolag
Delhi High Court clarifies taxability of overseas share sale
Der Teilwert von Beteiligungen an ausländischen Kapitalgesellschaften im Anlagevermögen
Des Moines vs. Bermuda : the competitiveness conundrum
Deutsches Steuerrecht : Leitfaden für ausländische Unternehmen
Die Abschirmwirkung ausländischer Basisgesellschaften gegenüber dem deutschen Fiskus
Die Anerkennung der steuerlichen Rechtsfähigkeit ausländischer Unternehmen
Die Anwendung der Equity-Method auf ausländische assoziierte Mütterunternehmen
Die Besteuerung deutscher Investitionen in der Republik Estland
Die Besteuerung deutscher Unternehmenstätigkeit in Italien
Die Bewertung von ausländischen Unternehmen
Die Dienstleistungen im internationalen Konzern und ihr Entgelt in Form von Konzernumlagen und Einzelabrechnungen
Die Einlagenrückgewähr durch ausländische Gesellschaften - Teil I : Rechtliche Rahmenbedingungen und Gestaltungsmöglichkeiten
Die Finanzierung von Betriebsstätten und Tochtergesellschaften ausländischer Unternehmen
Die Finanzierung von Betriebsstätten und Tochtergesellschaften ausländischer Unternehmen
Die Gründung von Zweigniederlassungen ausländischer Gesellschaften in Deutschland und das deutsche Firmenrecht unter besonderer Berücksichtigung des EWG-Vertrags
Die deutsche Gruppenbesteuerung im europäischen Kontext : ein Plädoyer für die Sidestream-Organschaft
Die ertragsteuerliche Behandlung ausländischer Niederlassungen in Großbritannien unter besonderer Berücksichtigung des deutsch-englischen Doppelbesteuerungsabkommens
Die neue Steuergesetzgebung in Saudi-Arabien
Die steuerliche Einordnung von Scheinauslandsgesellschaften : die kollisionsrechtliche Sitztheorie als Herausforderung für das Steuerrecht
Differences in host country tax consequences from inbound inter-branch versus inbound inter-company transactions
Differences in tax treatment of foreign investors : domestic subsidiaries and domestic branches
Direct Taxes Code Global Think Tank : international dimensions of the Direct Taxes Code Bill 2010 : comments and recommendations
Directors' fees : legal entities resident in the United States acting as directors of Netherlands companies are not taxed in the Netherlands
Distribution to Foreign Partnerships with Tax Exempt Partners Subject to Withholding
Distributions from foreign foundations and trusts - the case-law of the German Federal Fiscal Court (BFH)
Doing business through Omani agents
Donneurs de licences étrangères et taxes sur le chifre d'affaires francaises
Droit fiscal international. Impôt sur les sociétés. Territorialité. I.S. et imposition forfaitaire annuelle des sociétés. Societes en participation: criteres de localisation en France. Conditions d'imposition en France de societes etrangeres membres de societes en participation francaise
Décret No. 88-255 du 15 mars 1988 modifiant les modalités de remboursement de la taxe sur la valeur ajoutée aux assujettis établis hors de la Communauté économique européenne
ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
Economic co-operation between Bulgaria and Turkey. A survey/ market study on Bulgaria
Een nieuwe regeling voor valutaresultaten bij buitenlandse ondernemingen
Effective place of management of foreign companies in Switzerland : judgment rendered
Effective tax strategies for corporate acquisitions
Effective tax strategies for corporate acquisitions. International Tax Seminar, October 1985, New York and London
Effectively connected income in a global economy
Ein frischer Blick auf den Typenvergleich : gestiegene gesellschaftsrechtliche Komplexität erfordert radikale Vereinfachung
Einkommensteuer der Internationalen Sozietät
El impuesto sobre sociedades y las sociedades no residentes que realizan negocios en España
Endgültiger Vermögensverlust bei Auslandsbeteiligungen? Tatsächliche und endgültige Vermögensverluste nach Paragr. 10 Abs 3 KStG
Enterprise income tax planning in China
Ergänzungen zum Firmenvertretungsrecht. Einreise-, Ausreise- und Aufenthaltsbestimmungen. Besteuerung von Ausländern und ausländischen Ünternehmen
Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation
Erwerb von Gesellschaften an einer ausländischen Kapitalgesellschaft
Espagne : guide fiscal des entreprises et personnes étrangères
Establishment of a US office by a foreign company
Europe 1992 : what does it means for non-European companies?
Expansion of P.R.C. business operations into the United States
Expansion of reporting requirement and addition of record-keeping requirement for foreign-owned corporations, and expansion of penalties for non-compliance
FATCA documentation gathering process - practical tips
Favourable climate for foreign investment
Federal income taxation of corporations and shareholders
Federal income taxation of corporations and shareholders : forms
Federal taxation of foreign governments, international organizations and their employees in the United States
Final regs describe change of business exception to PFIC status
Financially troubled U.S. branches of foreign corporations : selected tax issues
Financing investments into China
Finanzierung deutscher Unternehmen in Ungarn
Fiscal and tax changes in 1998-1999
Fiscale aspecten van het wetsvoorstel conflictenrecht corporaties
Fiscalité immobilière des sociétés étrangères: à propos de la jurisprudence récente
Flume and Form 5471 penalties for unreported foreign corporations : a glimpse at unique aspects of an international tax dispute
Foreign M&A : the taxable deals
Foreign Tax Equity Act of 1990. (H.R. 4308) (Section 6038A - foreignowned firm reporting)
Foreign Tax Equity Bill of 1990: more trouble for foreign companies
Foreign business meet the wild, wild world of SALT - part 1
Foreign business meet the wild, wild world of SALT - part 2
Foreign companies and minimum alternate tax : a back door entry
Foreign companies, tax shifts and VAT refunds in the EC
Foreign corporation not taxable on redemption of partnership interest : Tax Court rejects Rev. Rul. 91-32
Foreign enterprise. A judicial determination of meaning
Foreign enterprises : tax treatment of income or profits of foreign enterprises derived from Greek sources
Foreign entities and tax treatment by the Netherlands : Part I
Foreign entities and the tax treatment by the Netherlands : Part II
Foreign entity classification in Japan
Foreign entity classification in Korea
Foreign entity classification under the U.S. tax laws : taxing the European Economic Interest Grouping (EEIG)
Foreign insurers and captives : licensing and prudential supervision
Foreign investment and taxation in India
Foreign investment in the United States : portfolio investment, trade or business and withholding tax issues
Foreign nongrantor trusts for US beneficiaries : dos and don’ts
Foreign partner taxation when a partnership sells its assets
Foreign tax credit planning with reduced dividend tax rate
Foreign tax havens
Foreign trade, investment, and the law in the People's Republic of China
Foreign-Owned corporations face new recordkeeping duties under RRA '90 and Prop. Regs
Foreign-owned companies: New disclosure and record maintenance burdens with respect to related party transactions
France : non-discrimination and the treaty of establishment with Panama
France tightens the noose on digital companies
Franked Investment Income Group Litigation Order: the case continues
French-situs real property : taxation of non-resident corporations
Germany's new rules on profit allocation to insurance PEs
Gesetz über Vertrags-Joint Ventures, 1988 und Gesetz über volkseigene Industrieunternehmen (Unternehmensgesetz), 1988
Grensverkenning en grensverlegging
Growing (capital) pains in Indian taxation
Guide to UK corporation tax
Guide to United States investment in Israel : taxation and investment incentives
H.R. 4208 may tax Canadian shareholders of U.S. companies
Handling a tax appeal
Heffing van vennootschapsbelasting van buitenlandse lichamen
Het aanmerkelijkbelangregime in de vennootschapsbelasting en het Nederlandse vestingsklimaat voor hoofdkantoren
Het inkomen van buitenlandse belastingplichtigen
Het regeerakkoord en het vestigingsklimaat
Hikyojusya, gaikoku jin, gaikoku hojin no shotokuzei toriatsukai to Q & A
Horizontaler Ergebnisausgleich inländischer Tochtergesellschaften einer ausländischen Muttergesellschaft : BFG 31. 3. 2022, RV/7104573/2020
Host Country rules to prevent base erosion and profit shifting
How Argentina deals with tax avoidance
How foreign corporations should invest to minimize their income tax liability : Part III
How to reduce US tax on qualified dividends
Hungary in international tax planning
Hybrid entities and the EU direct tax directives
IL-868-89. Notice of proposed rulemaking. Information with respect to certain foreign-owned corporations
Il server come stabile organizzazione
Implications in the major economies of the Pacific Rim : taxation of nonresidents and foreign corporations from the Japanese perspective
Important U.S. tax considerations in unwinding a C corporate structure
Important changes in Indian direct tax laws in 1988 affecting non-residents and foreign companies
Important fiscal and tax changes in India in 1994
Importverschmelzung - Auswirkungen auf das Einlagen- und Innenfinanzierungsevidenzkonto : die Folgen der neuen Rz 370 UmgrStR 2002
Impuesto sobre Sociedades 1992
Imputation to a foreign corporation of the activities of its employee, agent or independent contractor in host country
Impôt des non-résidents sociétés. Régime fiscal des non-résidents. Revenu immobilier
Inbound real estate investment
Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises
Income tax treatment by host country of a corporate expatriation
Incorporating offshore : tax and asset protection guide
India : important changes in indirect taxes by the Finance Act 2002
India : notable changes in the Income Tax Act by the Finance Act 2002
India : offshore services and PE
India's Dispute Resolution Panel offers timely relief for taxpayers
Inländischer Co-Geschäftsführer ausländischer Kapitalgesellschaften : Steuerrisiken, Haftungsfallen und Überlegungen zu ihrer Vermeidung
Instruction No 34 changes Russia's taxation of foreign legal entities
Instruction du 22 octobre 1993. Article 29 de la loi de finances pour 1993. Taxe de 3% due par certained personnes morales qui possèdent des immeubles en France. Commentaire du dispositif en vigueur à compter du 1er janvier 1993
Instructions concerning the new system of taxation of foreigners
Interest allocation rules for US branches
Internal Revenue Code's role in Puerto Rico's economic development
International Fiscal Association (IFA) South Asia Regional Conference : background papers
International Tax Handbook 1990
International Tax Handbook 1991
International Tax Handbook 1992
International Tax Handbook 1993
International aspects of the dividend rate reduction under U.S. Jobs and Growth Act of 2003
International dual incorporation : welcoming another Frankenstein
International income taxation 2005-2006 : code and regulations : selected sections
International income taxation : code and regulations : selected sections
International tax developments : how they affect inward and outward investments in the Asian-Pacific region
International tax for the growing business
International tax for the growing business
International taxation
International taxation : U.S. taxation of foreign taxpayers and foreign income
International taxation in a nutshell
Internationale Betriebswirtschaftliche Steuerlehre
Internationale Unternehmensbesteuerung : Deutsche Investitionen im Ausland : Ausländische Investitionen im Inland
Internationale Unternehmensbesteuerung : Deutsche Investitionen im Ausland, Ausländische Investitionen im Inland
Internationale Unternehmensbesteuerung : Handbuch zur Besteuerung deutscher Unternehmen mit Auslandsbeziehungen
Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland : ausländische Investitionen im Inland
Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland : ausländische Investitionen im Inland
Internationale aspecten van de herinvesteringsreserve
Introduction to United States international taxation
Introduction to United States international taxation
Introduzione allo studio dei paradisi fiscali e della finanza offshore
Investitionsrecht. Gesetz über Unternehmen mit ausschliesslich ausländischer Kapitalbeteiligung
Investment in Canada
Investment of funds in Australia by overseas companies being residents of countries which do not have reciprocal agreements with Australia for the avoidance of double taxation
Irland und Niederlande als Standorte für Finanzierungsgesellschaften
Is GILTI constitutional?
Is double taxation arising from autonomous tax classification of foreign entities incompatible with EC law?
Israel's take on BEPS Action 1 : taxing the digital economy
Japan : proposed reform could affect US MNCs with Japanese PEs
Japan master tax guide
Japan: 1992 Tax law amendments affecting international transactions
Japanese international taxation
Japanese taxation of stock options issued by foreign companies
Kann eine ausländische Kapitalgesellschaft im Inland unbeschränkt steuerpflichtig sein?
Korea's recent international tax reform plan
L'application de la taxe annuelle de 3% due par certaines sociétés étrangères possédant des immeubles en France
L'entreprise étrangère et la tva française
L'implantation de sociétés françaises au Royaume-Uni : la mise en oeuvre juridique et fiscale
L'imposition des bénéfices des sociétés françaises aux États-Unis : les rapports entre droit fiscal interne et convention fiscale internationale
La problématique de la classification : les entités transparantes étrangerères dans le droit fiscal belge
La questione. Rappresentante di società ed enti non residenti: legittimazione processuale
La réforme de l'impôt des non-résidents organisée par la loi du 22 décembre 1989
La régime fiscal de la taxe de 3%: une interprétation législative qui infirme la jurisprudence
La situation fiscale des sociétés de capitaux étrangères réalisant un investissement immobilier en France à travers une société de personnes française
La taxe annuelle de 3% sur les immeubles possédés pas les sociétés étrangères. La loi rétroactive et le conseil constitutionnel, ou l'arroseur arrosé ? (A propos de la décision No. 89-268 DC du 29 décembre 1989)
La taxe patrimoniale de 3% sur les immeubles des sociétés étrangères
Land, water and sea surface rents
Latest international tax proposals in Canada
Law No. 58 of August 31, 1985. Registration of foreign companies with offshore activities
Law on wholly-owned foreign enterprises
Le regime fiscal de la taxe de 3%: un jugement qui confirme l'exoneration des sociétés couvertes par une clause d'egalite de traitement
Legal aspects of doing business in Kuwait
Legal aspects of doing business with China
Legal uncertainty in the application of the German CFC rules
Les entrepreneurs de la C.E.E. en Belgique : impots directs et T.V.A
Letter of the State Tax Service of the Russian Federation No. NP- 6-06/164 of 11 March, 1996 on methodological recommendations for completing the tax declaration of a foreign legal entity
Liberté, egalité, fraternité ?
Liquidation einer ausländischen Kapitalgesellschaft: Deutsche Besteuerung unbeschränkt steuerpflichtiger Anteilseigner
Look-through tax treatment of foreign entities in Spain : background and new guidance
Mainland Chinese and Hong Kong tax changes affect representative offices
Major questions raised by new US excise tax on stock buybacks
Manuel de fiscalité congolaise
Manufacturing branch rule revisited
Meeting the challenge of global tax reform : a practical report for international companies facing tax changes in the US and abroad
Memorandum on structural and taxation considerations for foreign business operating in the Yemen Arab Republic
Memorandum on structural and taxation considerations for foreign businesses operating in the Democratic Republic of Sudan
Merger policy and tax competition : the role of foreign firm ownership
Merverdiavgift og investeringsavgift for utlendingers virksomhet i Norge : registrering ved representant
Mexican tax consequences of foreign legal entity mergers
Mexican taxation of income earned by non-Mexican corporations
Migration of a foreign company to Italy
Minister of the Economy, Finance and Recovery v Société Observatoire d’économie appliquée (Observatory of Applied Economics) : N° 443018
Monetary penalties target foreign-owned corporations
Nabhi's law relating to foreign companies and foreign collaborations in India
Nederland als vestingingsplaats voor vennootschappen: tuin van Eden voor internationale groepen?
Nennkapitalrückzahlungen ausländischer Kapitalgesellschaften : BMF, Schreiben vom 4. 4. 2016 - IV C 2 - S 2836/08/10002
Netherlands and Netherlands Antilles finance, holding and participating companies
Neue ausländerfreundliche, gesellschaftrechtliche und steuerrechtliche Gesetzregelungen in Ungarn ab 1.1.1989
Neues Körperschaftsteuerrecht in China für ausländische Unternehmen und Joint Ventures
New Canadian FA dumping and upstream shareholder loan rules
New corporate legislation may jeopardize Japanese branch operations
New developments in the taxation of property held by foreign companies: the Rafaella case
New excise tax could discourage companies from reverting to United States
New foreign affiliate 'dumping' rules constitute major Canadian tax policy change
New legislation may jeopardise Japanese branch operations
New measuers affecting real property owned by foreign companies and other developments
New nonqualified deferred compensation rules extend to U.S. employees of certain foreign corporations
New tax law favours foreign enterprises
New tax rules affecting foreigners
New unified tax law governing foreign investment enterprises and foreign companies
Nexus matters : India's right to tax
Niederländische Ertragsbesteuerung von Aktivitäten deutscher Unternehmen
Nochmals: Steuerliche Aspekte der Geschäftstätigkeit deutscher Unternehmen in China
Non-resident companies and taxation in Italy
Non-resident companies with UK branches face new tax status
Notable developments in indirect taxes through the Finance Act 2003
Notable fiscal and tax developments in India through the Finance (no. 2) Act 2004
Notice 88-5 Improperly Limits Exclusion of Transportation Income of Foreign Corporations
Ontario taxation of foreign corporations
Opinion Statement ECJ-TF 1/2019 on the ECJ decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises
Opinion Statement ECJ-TF 3/2018 on the ECJ decision of 12 June 2018 in Bevola (Case C-650/16), concerning the utilization of "definitive losses" attributable to a foreign permanent establishment
Option nach Paragr. 1a KStG auch für ausländische Personengesellschaften? Eine Lösung mit systematischen Widersprüchen
Out on a limb: the new significance of the foreign branch
Outward investment : tax implications of corporate acquisitions
Overview of Sections 904/861 calculations
Overview of inbound business tax planning
PFICs, foot faults, and the cash conundrum
Par. 50d (3) EStG - entitlement to tax relief available to foreign companies - unofficial translation of the Federal Ministery of Finance circular dated 24 January 2012 and explanatory notes
Par. 50d (3) EStG - entitlement to tax relief available to foreign companies : unofficial translation of the Federal Ministry of Finance Circular dated April 3, 2007 and explanatory notes
Partnering in Japan: form of entry and recent tax issues
Passive Foreign Corporation Proposal: Simplification or Complication?
Payroll and presence
Permanent establishment in the United States : a view through Article V of the U.S.-Canada tax treaty
Personal taxation of foreign managers in Poland
Planning pitfalls and opportunities for foreign owned corporations under the earnings stripping rules
Policies for foreign-funded enterprises
Policy forum: Much ado about doing not much : some reflections on the jurisdiction to tax business transactions
Polish commercial law : an introduction
Polish tax treatment of exit charges remains unclear
Practice and procedure. Service within jurisdiciton of a foreign company established place of business in Hong Kong - company represented by an agent Companies Ordinance (cap 32, LHK 1984 ed) s 338. MCY Finance Ltd SA v Hong Kong Shanghai (Shipping) Ltd. HCt, HCA No. 1988 of 1986 (Mayo J; May 30, 1986)
Praktisk internasjonal skatterett og internprising
Praxis der Besteuerung von Auslandsbeziehungen
Principles of German tax law : Seminar B
Private Equity und Ort der Geschäftsleitung
Property tax for foreign legal entities
Proposed US regulations relating to the interest expense deduction of foreign corporations
Proposed regs describe active conduct of insurance business
Proposed regs limit non-passive treatment of QDIC income and assets
Proposed rules for determining deductible interest of a foreign corporation's US trade or business
Précis de fiscalité internationale
Qualification of taxable entities and treaty protection
Qualified foreign corporations : taxing foreign corporation dividends at net capital gains rates
Qualifikationskonflikte bei der Behandlung ausländischer Gesellschaften und deren Ausschüttungen
Real property owned by foreign companies : Liechtenstein foundation liable to arbitrary corporate income tax
Real property owned by foreign companies : present position resulting from publication of new ruling
Recent development in foreign taxation in China
Recent developments in U.S. information reporting and recordkeeping : the compliance net tightens on foreign corporations
Recent developments in the taxation of foreign enterprises
Recognition of foreign enterprises as taxable entities | Reconnaissance de la personnalité fiscale des entreprises étrangères | Anerkennung der steuerlichen Rechtsfähigkeit ausländischer Unternehmungen | Identificación de las entidas commerciales estranjeros como contribuyentes
Regimen Tributario de sociedades extranjeras en Colombia. Principales modificaciones en la reforma de 1988
Relief for nonresidents stranded in the United States by COVID-19
Repayment of capital : a real evergreen under German and EU tax law
Report on consolidating and simplifying the withholding rules and procedures under Sections 1441 through 1446
Report on foreign entity characterization for federal income tax purposes
Report on proposed Sections 367(a) and (b) Regulations
Report on the proposed regulations under Section 367
Retenue a la source sur dividendes et droit de l'Union européenne : ce que l'on sait, ce que l'on apprend, ce dont on peut douter
Rev. Rul. 88-25. Section 368. Definitions relating to corporate reorganizations
Rev. Rul. 89-72: Foreign Base Company Sales Income Earned by Partnerships
Rev. rul. 87-66 : statutory misinterpretation under FIRPTA
Revenue law and practice in the People's Republic of China
Rostenkowski and Gradison introduce H.R. 5270, the "foreign income tax rationalization and Simplification Act of 1992"
Rules for the AMT Book Income Adjustment for Foreign Corporations with a U.S. Business
Russia : taxation of profit and income for foreign legal entities
Russia introduces changes to income withholding tax and VAT reverse charge
Russia reshapes the VAT landscape for electronically supplied services : impact of new rules on foreign businesses in B2B and B2C markets
Régime des clauses des conventions internationale octroyant des crédits d'impots "forfaitaires"
Régimen Tributario de Sociedades Extranjeras en Colombia. Principales modificaciones en la reforma de 1986
Rückerstattung der Verrechnungssteuer bei Personengesellschaften
Schweizerische AG & Co.KG - Jüngste Variante der "ausländischen Kapitalgesellschaft & Co."
Section 385 : proposed rules would lower the boom on intercompany debt
Section 864(c)(7) and its interaction with U.S. tax treaties
Section 883 final regulations : generally positive
Section 883 proposed regulations : a vast improvement but more work is still needed
Selected sections : United States international taxation
Selecting and capitalizing a foreign-owned entity for conducting a United States business
Setting up in Ireland : a practical guide for financial service companies
Setting up joint ventures in China
Sichert das Standortsicherungsgesetz "die Attraktivität Deutschlands als Wirtschaftsstandort für ausländische Unternehmen"? Eine Teilantwort anhand effektiver Grenzsteuerbelastungen für US- Direktinvestitionen in Deutschland
Skattemaessig tilsidesaettelse af visse udenlandske selskaber
Società non residenti con stabile organizzazione in Italia: Unico 2000 e forza attrattiva
Sociétés détenant des immeubles en France: taxe de 3%. Instruction du 22-10-1993. 7 Q-3-93
Sociétés immobilières étrangères
Spain's tax treatment of foreign takeovers : enter the European Commission
Speech by Mrs. Christiane Scrivener
Spin-offs by domestic corporations of foreign corporations
Spunti sulle locazioni da parte di soggetti esteri
Standortsicherungsgesetz: Verstärkte Steuersatzdiskriminierung ausländischer Betriebsstätten ein klarer Verstoss gegen EWG-Vertrag und Doppelbesteuerungsabkommen
Staples' guide to New Zealand tax practice
Staples' guide to New Zealand tax practice : 1982-83
Start-ups and international joint ventures : dispiriting encounters with the inversion rules
Steuerentlastungsgesetz 1999/2000/2002: Änderungen bei beschränkt Steuerpflichtigen. Erste Überlegungen zu inhaltlichen Zweifelsfragen und zu DBA-rechtlichen und europarechtlichen Problemen
Steuerliche Abziehbarkeit der Provisionen für Auslandsgeschäfte
Steuerliche Subjektsfähigkeit ausländischer juristischer Personn mit inländischer Geschäftsleitung am Beispiel einer britischen "non- resident limited"
Steuerrecht international tätiger Unternehmen : Handbuch der Besteuerung von Auslandsaktivitäten inländischer Unternehmen und von Inlandsaktivitäten ausländischer Unternehmen
Steuerrecht. Taxation of Income in the Czechoslovakian Socialist Republic
Stock held by a foreign insurance company : the par. 864 asset use test
Structuring foreign entities as partnerships for US tax purposes (part 1)
Structuring investments in China
Substanzerfordernisse bei ausländischen Gesellschaften
Sulla legittimità del ricorso alla cosidetta Iva di gruppo da parte delle società estere "stabilite in Italia"
Summary guide to taxes in the Federal Republic of Germany - Part I
Summary of the Foreign Tax Equity Bill of 1990 (H.R. 4308)
Svensk skatteavtalspolitik och utländska basbolag
Tackling reverse-hybrid and entity classification mismatches in the Netherlands
Tax Cuts and Jobs Act : impact on Chinese clients' wealth and business interest planning
Tax and legal aspects on trade and investment in oil countries and finacial centres of the Middle East
Tax and other incentives to capital investment in the United Kingdom
Tax and other laws affecting foreign investments and operations in the USSR
Tax aspects of U.S. industrial investments in Austria
Tax aspects of doing business with the People's Republic of China
Tax audits of foreign investment enterprises in the People's Republic of China
Tax classification of foreign entities in China : the current state of play
Tax classification of foreign legal entities ('comparability test')
Tax implications of doing business in China
Tax issues in the establishment of business in Italy by a foreign corporation
Tax issues raised by the use of cross-border partnerships
Tax law in Japan
Tax on income : Ministerial Instructions on normal value (Circular No 9/2267 of September 22, 1980 : transfer price in the determination of income of foreign controlled enterprises)
Tax planning for companies in Indonesia under the new tax system
Tax ramifications to a foreign corporation of using a service provider in host country
Tax reform in China. The new Foreign Corporate Income Tax Law
Tax rules deliver tangled message to foreign sellers of shares and real estate
Tax status of representative offices of foreign companies : court cases
Tax treatment of outsourcing
Tax-free incorporation of a foreign business enterprise : considerations under section 367 of the Internal Revenue Code (or, "Monty Python and the outbound transfer")
Tax-free transfer of assets in Denmark to foreign companies
Taxability of income of foreign companies
Taxable acquisitions of foreign corporations in a brave new world
Taxation comparisons between Germany, France, the United Kingdom and the United States
Taxation in France of foreign companies owning real estate
Taxation in sub-Saharan Africa
Taxation of U.S. shareholders of foreign corporations after tax reform [part 1]
Taxation of U.S.-owned foreign corporations
Taxation of foreign business in Austria
Taxation of foreign companies
Taxation of foreign companies
Taxation of foreign companies in Greece: broadening of technical company status for taxation on a deemed profit basis
Taxation of foreign companies in India
Taxation of foreign companies in India
Taxation of foreign companies in India
Taxation of foreign companies in the Russian Federation
Taxation of foreign investment enterprises and foreign enterprises
Taxation of foreign oil companies and their employees
Taxation of foreign profits : where are we going?
Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities
Taxation of income from a composite contract for a turnkey project
Taxation of non-resident companies under Kazakhstan's new Tax Code and tax treaties
Taxation of non-residents in India : what it is today and what it is likely to be tomorrow?
Taxation of offshore activities in Denmark
Taxation of profits of joint ventures and foreign enterprises in China : an economic evaluation
Taxation of real property owned by foreign companies
Taxation regime for foreign entities following the fundamental reform of existing income tax regulations
Taxation trends and issues in the People's Republic of China: 1949 to 2006
Taxe annuelle de 3% due par certaines sociétés a prépondérance immobilière
Taxe de 3% due par certaines personnes morales qui possedent des immeubles en France
Taxe de 3% due par les personnes morales qui ont leur siège de direction effective hors de France. Champ d'application. Sociétés dont le siège est situé en Suisse ou dans d'autres pays ayant conclu avec la France une convention comportant une clause de non-discrimination identique
Taxes in Iceland. An overview
Taxes paid by foreign-owned companies: We need more information to determine whether they are too low
Taxing foreign companies on capital gains in China
Taxing foreign enterprises in China
Taxing the indirect transfer of Colombian assets
Temporary para 905 and para 6689 Regulations
Territorial and worldwide tax systems : should France adopt the U.S. system?
Thailand's tax system is favorable for foreign investors
The Belgian Cayman Tax 2.0 : exit taxes worrisome for trust practitioners?
The Foreign Tax Equity Act of 1990 (H.R. 4308) : potential new requirements for foreign persons doing business in the United States and sales of stock in United States corporations
The Fourth Session of the Sixth National People's Congress (main documents)
The GE and Formula One cases
The Indian Taxation Laws (Amendment) Act, 2021 : a commendable change of policy or simply an offer for settlement?
The Italian trust game
The Revenue Department
The Safe Harbor under Prop. Regs. para. 1.6038A-3(c): the Significant Industry Segment Test
The Swedish taxation on loans from foreign companies
The Transfer Certificate : the teeth in the US estate tax bite
The U.S. Foreign Investment in Real Property Tax Act
The UK diverted profits tax : searching for clarity
The attribution of profits : a U.K. perspective
The benefit of the final IRS regulations on the recognition of gain from foreign subsidiaries
The branch profits tax : application and exceptions
The challenges associated with accumulating and distributing previously taxed earnings & profits
The changes introduced by the Belgian look-through taxation regulations or Cayman Tax 2.0
The delimitation between the country of residence and other countries of the power to tax corporations and/or their shareholders | La délimitation des pouvoirs fiscaux du pays du siège ou du domicile et les pouvoirs des autres pays, en ce qui concerne les sociétés de capitaux et leurs actionnaires | Die Abgrenzung der Besteuerungsbefugnisse des Sitz- bzw. Wohnsitzstaates und anderer Staaten in Bezug auf Kapitalgesellschaften und ihre Anteilseigner
The effect of Oman's new tax law on foreign companies
The exceptional importance of getting U.S. international tax compliance right
The family office of tomorrow : a Canadian perspective
The foreign aspects of Code sec. 382 : searching for answers in a troubled global economy
The foreign-related tax laws and regulations of the People's Republic of China : authorized English texts of laws, regulations, rulings and tax treaties
The impact of the Spanish corporation tax on foreign companies doing business in Spain
The implementation of the e-balance sheet in Germany
The implementing regulations for China's income tax law for foreign investment enterprises and foreign enterprises. Changes: with incentives for foreign investment preserved
The indirect credit : a study of various foreign tax credits granted to domestic shareholders under U.S. income tax law
The interaction between combating tax avoidance and group accounting
The law of the PRC on enterprises operated exclusively with foreign capital
The new income tax on foreign investment
The principles of taxation of income derived by foreign individuals and legal entities
The proposed regulations regarding the taxation of space, ocean and communications activity : how the failure to follow relevant policy guidelines leads to quixotic taxation
The proposed section 965 regulations adopt IRS guidance
The rule in Gilbertson v Fergusson - 140 years of relief for underlying tax
The scope of the DCL Regulations
The substantial business activities exception : where do we go from here?
The tax position of foreigners in China under the new Individual Income Tax Law
The tax scheme applicable to Spanish foreign securities companies
The taxation and legal regime of Yugoslav and foreign enterprises in Yugoslavia
The taxation of foreign enterprises
The taxation of foreign enterprises in Turkey
The taxation of foreign investment enterprises and foreign enterprises
The taxation of the income of Greek joint stock companies and of foreign corporate enterprises in Greece
The time is nigh : the Register of Overseas Entities
The treatment of tax haven jurisdictions in Brazil
The trends in taxation of foreign enterprises (1945-1986)
The wholly foreign-owned enterprise in China: an alternative to the equity joint venture
Three percent tax on real property : latest developments
Tightening controls on the foreign wholly owned enterprises in the PRC: the implementing regulations of the 1986 Foreign Wholly Owned Enterprise Law
Top tax officials from communist China visit U.S. to describe "open door" policy
Trade or business in the United States: what domestic activity suffices to conduct a foreign trade or business "in" the United States?
Transfer pricing and transactions between foreign entities
Transfer pricing rules past Cameco and digital tax on tech giants
Transparenz ausländischer Familienstiftungen und Trusts im ErbStG - Teil 1 : Familienstiftungen

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The concept foreign company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.