affiliated company
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The concept affiliated company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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affiliated company
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The concept affiliated company represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- affiliated company
84 Items that share the Concept affiliated company
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- 2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
- A guide to earnings and profits in international tax planning
- A reasoned response to the CRA's views on the scope and interpretation of paragraph 95(6)(b)
- Aktuelle Entwicklungen bei den internationalen Verrechnungspreisen
- Allocating interest and expenses between US- and foreign source income of affiliated groups
- Amended proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States
- Aplicação concomitante da legislação de preços de transferência e da tributação do lucro em bases mundiais
- Applying CFC rules to 'affiliates' : critical elements for consideration
- Artikelen 53 en 115 W.I.B. terzake van abnormale of goedgunstige voordelen tussen verbonden Belgische ondernemingen
- Bittker & Eustice: Federal income taxation of corporations & shareholders
- Bittker & Eustice: Federal income taxation of corporations & shareholders
- Brazilian CFC rules : current trends, government overreaching
- Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules
- Canada's 88(1)(d) tax cost bump : a guide for foreign purchasers
- Canada: Department of Finance releases draft foreign affiliate amendments
- Canada: budget
- Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh
- Canadian Supreme Court upholds Loblaw's offshore bank structure
- Canadian foreign affiliate rules : changes and proposals
- Canadian taxation of foreign affiliates
- Denkavit International BV and others v Bundesamt für Finanzen. Joined cases C-283/94, C-291/94 and C-292/94. Harmonization of tax legislation - taxation of company profits - parent companies and subsidiaries
- Der Entwurf der Verwaltungsgrundsätze zur Einkunftsabgrenzung bei international verbundenen Unternehmen : erläuternde Stellungnahme
- Design choices for unilateral and multilateral foreign minimum taxes
- Die Bedeutung der verbundenen Unternehmen in Art. 9 OECD-MA
- Die Ergebnisabgrenzung bei verbundenen Unternehmen und Betriebsstätten post BEPS
- Dispositions of subsidiary stock : proposed loss disallowance regulation ante up an allowance
- Dividend withholding tax : dividend paid by Dutch subsidiary to parent in the Netherlands Antilles
- Einbringung von Kapitalanteilen durch ausländische Konzerngesellschaften
- Erweiterung des Meldeverfahrens im Konzern
- EuGH zur Ergebniskonsolidierung bei inländischen Schwestergesellschaften = CJEU on the necessity of consolidating profits and losses of affiliated domestic companies
- Evaluating whether a distribution affiliate pays arm's-length prices for mining products
- Federal income taxation of corporations and shareholders
- Federal income taxation of corporations and shareholders : forms
- Fiscal obstacles to the international flow of capital between a parent and its subsidiary | Obstacles fiscaux aux mouvements de capitaux entre une société-mère et ses filiales étrangères | Steuerliche Behinderungen des internationalen Kapitalflussen zwischen einer Muttergesellschaft und ihrer Tochtergesellschaft | Obstaculos fiscales al flujo de capitales entre matrices y sus filiales extranjeras
- Foreign affiliate dumping proposals change the landscape
- Foreign exchange and foreign affiliates : continuing problems and possible solutions
- Gelieerde verhouding bij transfer pricing : een vergelijking tussen bestaande definities en de invloed van nieuwe bedrijfsmodellen
- German court holds subsidiary was permanent representative of parent
- Glaxo Kabushiki Kaisha v Director of Kojimachi Tax Office : 2008 (Gyo-Hi) No 91
- Greece : law amended and new APA programme introduced
- Home country treatment of affiliate losses producing foreign tax benefit
- Horizontaler Ergebnisausgleich inländischer Tochtergesellschaften einer ausländischen Muttergesellschaft : BFG 31. 3. 2022, RV/7104573/2020
- Impact on debt capital markets transactions of new Italian tax provisions on indirect note issues
- Indonesia tax audit guideline for affiliated transactions
- Inhoudingen op bezoldigingen toegekend door verbonden buitenlandse ondernemingen: een 'babels imbroglio'?
- Interest deductibility and the BEPS Action Plan : nihil novi sub sole?
- International taxation
- Konsernbidrag og konsernbeskatning
- L'estensione della normativa CFC alle "imprese estere collegate"
- Lucros auferidos por meio de controladas e coligadas no exterior
- New Canadian FA dumping and upstream shareholder loan rules
- New upstream loan rules: policy issues and unexpected applications
- Opinion on the proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and sbsidiaries in different Member States
- Overview of Canada's tax rules on financing foreign affiliates
- Preliminary Drafts: Proposal for a Council Directive concerning arrangements for the taking into account by enterprises of the losses their permanent establishments and subsidiaries situated in other Member States; Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States
- Production location of multinational firms under transfer pricing : the impact of the arm's length principle
- Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States
- Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between parent companies and subsidiaries in different Member States. COM(90) 571 final. (Submitted by the Commission on 6 December 1990), (91/C 53/02)
- Proposed upstream loan rules for Canada's foreign affiliate regime
- Recent and proposed changes to Canada's system for taxing foreign operations
- Recommended amendments to the upstream loan rules
- Responsibility of parent companies for their subsidiaries
- Senkung der Kapitalertragsteuer auf Schachteldividenden nach den Doppelbesteuerungsabkommen infolge des Steuerreformgesetzes 1990; hier: Erstmalige Anwendung
- Tax design issues in respect to foreign branches and controlled companies and the feasibility of a consolidation area in the EU
- Taxation of foreign affiliates
- Taxation of royalties between affiliated companies
- The accurate delineation of a restructuring transaction involving limited-risk distributors
- The anti-tax-haven initiative and the foreign affiliate rules
- The economics of converting from a distribution affiliate to a commissionaire
- The effect of losses in one country on the income tax treatment in other countries of an enterprise or of associated enterprises engaged in international activities | Les conséquences des déficits subis dans un pays pour une entreprise ou des entreprises associées ayant des activités internationales sur l'imposition des bénéfices dans d'autre pays | Der Einfluss von Verlusten in einem Land auf die einkommen- oder körperschaftsteuerliche Behandlung von international tätigen Unternehmen oder verbundenen Gesellschaften in anderen Ländern | Las consecuencias para una empresa o grupo de empresas con actividades internacionales de las perdidas sufridas in un pais sobre el impuesto de beneficios en otros paises
- The homeland investment dividend : Latin American tax considerations
- The impact of German turnover tax on affiliated corporations
- The law and practice of international tax treaties in China
- The modern approach to statutory interpretation, applied to the Section 15 anomaly in foreign affiliate financing
- The taxation of interconnected companies | La taxation des sociétés imbriquées | Die Besteuerung der verflochtenen Gesellschaften
- Transactions in parent corporation stock - US zero basis rule
- Transfer pricing in international discussion
- Transfer pricing rules past Cameco and digital tax on tech giants
- Transferul de contracte privind servicii de asigurare/reasigurare - tranzactii taxabile din punct de vedere TVA?
- Tributação dos lucros das controladas e coligadas estrangeiras
- U.S. taxation of international operations : key knowledge
- Vers une politique fiscale européenne à l'égard des enterprises multinationales ?
- Vinstkorrigering enligt skateavtal eller intern skatterät
- When do the stop-loss rules apply? Transactions involving foreign affiliates after the 2012 Technical Bill
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/i9ArG9BYtBY/" 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/i9ArG9BYtBY/">affiliated company</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/i9ArG9BYtBY/" 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/i9ArG9BYtBY/">affiliated company</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>
