1986
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The event 1986 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
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1986
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The event 1986 represents a publication, printing, distribution, issue, release or production of resources found in International Bureau of Fiscal Documentation.
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- "A comment" and Section 482 revisited
- "Coupon stripping". Scritture contabili
- "Cyprus construction" terminated : new provision grants tax relief for employees working abroad for a Dutch resident
- "Il reddito d'impresa". La determinazione del reddito delle imprese minori e nei casi speciali (liquidazione, trasformazione, fusione)
- "On" schuld en boete; art. 6 van het Europeees Verdrag inzake de mensenrechten
- 'Fraus conventionis' - the Dutch-Swiss treaty under attack
- 100-Tusenkroners-Regelen for K/S - er den effektiv?
- 1986 Australian master tax guide
- 1986 Budget : comprehensive developments affecting individual and corporate taxpayers
- 1986 Corporate tax laws
- 1986 Individual income taxes
- 1986 Tax changes entertainment expenses
- 1986-87 Supplement to Silke on south african income tax
- 1986/87 A summary of taxation in the Republic of Ireland
- A commentary on the United Kingdom Budget 1986
- A development-cum-welfare-oriented budget
- A guide to the investment Canada act
- A legal guide to trading with Australia
- A leveraged buyout checklist after tax reform
- A paper about indirect taxes proposed in the Budget of 1986-87
- A review of incentives granted to tourism
- A review of incentives to cottage industries
- A review of the provisions of the Tax Reform Act of 1986 relating to corporate acquisitions
- A step towards simplicity
- A step towards simplicity : the Oort Commission presents its report
- A summary of Singapore's 1986 budget
- A survey of taxes on the individual in Ghana
- A survey of the U.S. FCN treaties
- ABC des österreichischen Steuerrechts : eine gemeinverständlichen Darstellung der Steuern : mit zahlreichen Berechnungsbeisplielen, Tabellen und einem Lexikon steuerlicher Fachausdrücke
- ABDF - Resenha nr. 17 : setembro/outubro-86
- Abbau der Doppelbelastung. Die Körperschaftsteuerreform nimmt Gestalt an. Modell der Steuerreformkommission hat Chancen auf Realisierung
- Abkommen zwischen der Republik Österreich und dem Königreich Thailand zur Vermeidung der Doppelbesteuerung und zur Verhinderung der Steuerumgehung bei den Steuern vom Einkommen und vom Vermögen
- Abuse of law: treaty shopping through the use of base companies
- Abuse of the law : contract provising for the collection of royalties by a Liechtenstein Ansalt set aside
- Access to information in the Netherlands
- Acquisti in multiproprietà. Aspetti normativi e trattamento fiscale
- Administrative and regulatory. Current trends in advance rulings
- Agevolazioni ed esenzioni quali confermate?
- Agreement between Finland and Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Agreement between the Government of Canada and the Government of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Agreement between the Government of India and the Government of Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Agreement between the Government of India and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Agreement between the Government of the Republic of Singapore and the Government of the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. (Signed 18 April 1986)
- Agreement between the Kingdom of the Netherlands and the Republic of Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Agreement between the Republic of Austria and Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Aiken Industries revisited
- Aktuella skattepropositioner m m
- Alaska-dommen - noen synspunkter på fast driftssted
- Alcune considerazioni sulle principali novita del testo unico dell'imposta di registro
- Amendes et pénalités fiscales
- Amicus Curiae Brief of the United States in Alcan Aluminium Ltd. v Franchise Tax Board of California and Imperial Chemical Industries v Franchise Tax Board of California (California's Worldwide Unitary Business Franchise Tax; inreference with the conduct of foreign affairs)
- An administrator's overview of tax reform
- An amnesty for evaders?
- An appraisal of the Finance Act, 1986
- An appraisal of the Finance Bill 1986
- An appraisal of the Finance Bill 1986
- An outline of Japanese tax administration : 1986
- An outline of Japanese taxes 1986
- An outline of the proposed value added tax system
- An overview of Japanese individual and corporate income tax laws
- An overview of the investment incentives system of the Philippines
- Analisis de las propuestas del impuesto lineal sobre la renta
- Ancora sugli aspetti fiscali dei piani previdenziali il caso dei "fondi" o "casee" previdenziali integrativi e/o assistenziali
- Anderungen des Umsatzsteuergesetzes durch das Steuerbereinigungsgesetz 1986
- Annotazioni sulla dibattuta questionje delle plusvalenze speculative di borsa
- Ansvar for skattemaessife konsekvenser af radgivning
- Anvendelsen af dobbelbeskatningsaftalerne pa aktiviteter, der beskattes efter kulbrinteskatteloven
- Application of double taxation treaties in settlement of tax disputes
- Ar mutor avdragsgilla?
- Arm's length dealings
- Arrest Hoge Raad, nr. 23.031 van 8 januari 1986 inzake Antillenroute
- Artificial tax avoidance : the English and American approach
- Aspects du droit des affaires au Mali
- Aspects of the black economy : report of a study
- Aspetti fiscali dei compensi e indennità per perdita di "avviamento" nella locazione immobiliare
- Aspetti problematici della nuova legge
- Aspetti tributari delle operazioni internationali. Problemi a magarine de testi unici
- Attribution of a trust's permanent establishment to its beneficiaries
- Australasian tax reports : volume 16
- Auswirkungen von Währungskursschwankungen auf den Betriebsstättengewinn
- Auszug aus dem Urteil vom 8. November 1991 i. S.B.& Co. gegen Ausgleichskasse des Kantons Zürich und AHV-Rekurskommission des Kantons Ürich
- Avdrag för kostnad för resa med egen bil mellan bostad och arbetsplats
- Avdrag för organisationskostnader och liknande kostnader i aktiebolags rörelse
- Bahrain
- Basic structure of the foreign tax credit system of Japan
- Bedrijfsvriendelijk fiscaal klimaat
- Bekanntmachung der Neufassung der Körperschaftsteuer- Richtlinien. Vom 30. Dezember 1985
- Belastingregeling Koninkrijk in de Eerste Kamer
- Belastingverdrag met Turkije
- Belastingvereenvoudiging neemt oorzaak fraude niet weg
- Belgian-French inheritance tax treaty: deduction of debts
- Bericht betreffend fiskalische Aspekte des Finanzplatzes Schweiz
- Berichte zum Investitionsrecht : Schwarzafrikanischer Staaten
- Beschränkte Steuerpflicht bei künstlerischen, sportlichen, artistischen und ähnlichen Darbietungen
- Beskatning af fonde
- Beskatning af selvsttaendige erhvervsdrivende efter virksomhedsskatteloven
- Beskatning ved akkord
- Beskattning av utlänska styrelsearvoden
- Besonderheiten bei der Auslegung von Doppelbesteuerungsabkommen
- Bespreking van het wetsvoorstel inzake de uitbreiding van de inlichtingenplicht
- Besteuerung der Auslandstätigkeit von Organmitgliedern inländischer Kapitalgesellschaften
- Besteuerung von Sondervorgängen bei juristischen Personen in Spanien
- Besteuerungsprobleme der betrieblichen Innovation im internationalen Vergleich und ihr einfluss auf die Wettbewerbsfähigkeit deutscher Unternehmen
- Betaalde feestdagen (W.4.1.1974); Jaarlijkse vakantie (K.B.28.6. 1971)
- Black money: exploring the myths surrounding the causes
- Branch level taxation - a second level of concern
- Brauchen wir ein neues Steuerfluchtgesetz?
- Budget 1986 : presented to Dáil Éireann by mr. Alan M. Dukes, T.D., minister for Finance : 29 January 1986
- Budget 1986 : special release : Februari 26, 1986
- Budget 1986-87
- Budget 1986-87
- Budget Proposals of Income Tax Bar Association, Karachi
- Budget briefing 1986 : the IFS 'green budget'
- Budget de l'Etat
- Budget increases the burden of direct taxation
- Budget report
- Bundesgesetz vom 10. Juni 1986: Ausserkraftsetzung des Abschnittes XVI des Bundesgesetzes über die Einführung einer Zinsertragsteuer, Sonderregelungen über die Anrechnung der Zinsertragsteuer sowie Massnahmen auf dem Gebiet des Bewertungsrechtes und Änderung des Bewertungsgesetzes 1955 und des Vermögensteuergesetzes 1954
- Butterworths orange tax handbook : 1986-87
- Butterworths yellow tax handbook : 1986-87
- C.B.D.T. Circulars. Circular No. 459, dated June 16, 1986. Subject: Deduction of tax at source. Income tax deduction from salaries during the financial year 1986-87 under section 192 of the I.T. Act, 1961
- California unitary tax
- Capital gains and income-tax
- Capital gains from sale/transfer of depreciable assets tax treatment
- Capital gains tax
- Capital gains v. dividends in corporate transactions : is the battle still worth fighting?
- Capitalisation of travelling expenses
- Captive insurance subsidiary survives
- Carry-forward of unabsorbed depreciation
- Caveat Vendor : withholding requirements for transfers of United States real property interests
- Cessione d'azienda : regime tributario con la modifica del T.U. imposta di registro
- Changes in U.S. taxation of income from ships and aircraft
- China adopts law on foreign enterprises
- China business guide
- China concludes tax treaty with Belgium
- China special economic zones in perspective : a contextual discussion with emphasis on the Shekou industrial zone
- Choosing among an interest charge DISC, a foreign sales corporation, and a small foreign sales corporation
- Chronique Algerie. Loi de finances pour 1986; Cotisation de la sécurité sociale
- Circolare 18 febbraio 1986, n. 4. Decreto-legge 28 novembre 1984, n. 791, convertito, con modificazioni, nella legge 25 gennaio 1985, n. 6. Criteri e limiti di deducibilità, nella determinazione del reddito a fronte di interessi o altri proventi essenti da imposta, di obbligazioni
- Circolare 28 luglio 1986, No. 30. Legge 1 marzo 1986, n. 64, concernente: "Disciplina organica" dell'intervento straordinato nel Mezzogiorno
- Circolare ministeriale No. 37/220391 del 10 giugno 1986 della Direzione generale tasse. Tutte le novità del testo unico dell'imposta di registro
- Circular No. 461, dated 9 July 1986. Subject: The Finance Act, 1986. Explanatory Notes on the provisions relating to direct taxes
- 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
- Circular No. 7 I.T. of 1986. Subject: Finance Ordinance, 1986 and Income Tax (Amendment) Ordinance 1986. Amendments relating to income tax, wealth tax and foreign travel tax, clarification regarding
- Circular no. 10/85, de 26-6-1985, da DGCI
- Code général des impôts : tome 1 : législation : législation applicable au 31 juillet 1986
- Code général des impôts : tome 2 : annexes-tables : législation applicable au 31 juillet 1986
- Collection of foreign tax : Belgian tax authorities may take protective measures to collect French tax
- Comments of the german Institut der Wirtschaftsprüfer (IDW) on the Report of the OECD on the Allocation of Central Management and Service Costs
- Comments on the Finance Bill 1986
- Commissioner of taxation annual report 1985-86
- Commonwealth taxation board of review decisions : new series : volume 28 : 1985
- Comparison of the OECD and U.S. model treaties for the avoidance of double taxation
- Compensatie-handel
- Compensi e rimborsi spese di vaggio e di soggiorno ai consulenti
- Competent authority
- Competent authority provisions
- Complementary implementation rules for Resolution no. 124
- Comprehensive developments : income tax reform, 1986 Budget, new excises and other measures
- Computerisation of information systems of C.B.R. Islamabad: indirect taxes
- Computers in tax administration
- Concept of real income
- Conferimento di azienda. Scritture contabili
- Constitutionality of the fixed and limited deduction of withholding taxes paid on U.S. dividends
- Controlled foreign companies (CFC's)
- Convention between India and Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Convention between India and Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Notification No. G.S.R. 665 (E), dated August 20, 1985
- Convention between the Government of the Kingdom of the Netherlands and the Government of the Hungarian People's Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
- Convention between the Government of the Kingdom of the Netherlands in respect of Aruba and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Convention between the Government of the Republic of Finland and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Convention between the Government of the United States of America and the Government of the Kingdom of the Netherlands in respect of the Netherlands Antilles for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
- Convention entre le Gouvernement du Grand-Duché de Luxembourg et le Gouvernement de la République de Corée tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune et Protocole, signés à Luxembourg, le 7 novembre 1984. Entrée en vigueur
- Conversione in legge del decreto-legge 18 giugno 1986, n. 277, recante riporto delle perdite nelle fusioni di socità. Ralazione ministeriale
- Corporate tax planning and government policy
- Corporate taxation in Asia and the Southwest Pacific : a guide for the foreign investor
- Corso teorico-pratico di diretto tributario. IRPEF. Imposta sul redditto delle persone fisiche. "Il reddito d'impresa"
- Currency exchange problems in California's worldwide unitary taxation
- Currency gains and losses; the present state of play in the United Kingdom
- Current tax issues in the Federal Republic of Germany
- Customs tariff reform as an instrument for control of smuggling in Pakistan
- Customs-free areas
- Código do imposto sobre o valor acrescentado
- Dahir No. 1-85-347 du 20 décembre 1985 portant promulgation de la loi No. 30-85 relative à la taxe sur la valeur ajoutée
- Dahir No. 1-85-353 du 18 rebia 1406 (31 décembre 1985) portant promulgation de la loi de finances pour l'année 1986 No. 33-85
- Dahir No. 1-85-353 du 31 décembre 1985 portant promulgation de la loi de finances pour l'année 1986, No. 33-85
- Das Einkommensteuergesetz : Gesetzestext unter Berücksichtigung der im Jahr 1985 erfolgten Änderungen : Stand 1. Jänner 1986
- Das OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung in Vergleich mit dem US-Musterabkommen
- Das Steuerrecht Griechenlands
- Das Steuersystem Botsuanas
- Das U.S.-Steueränderungsgesetz vom 1986
- Das Wohneigentumsförderungsgesetz : Neue steuerrechtliche Behandlung der selbstgenutzen Wohnung
- Das neue spanische Umsatzsteuerecht
- De 35 procent regeling, enige formeelrechtelijke aspecten
- De 35-procent regeling
- De 35-procent-regeling
- De afkoopsom van een niet-ingegaan pensioen vormt een "andere soortgelijke beloning"
- De bonte verscheidenheid van het tantième-artikel
- De inlichtingen en inzageplicht in internationale verhoudingen
- De internationale werking van art. 47 Algemene wet inzake rijksbelastingen
- De nieuwe 35-procent regeling
- De relatie- en interpretatieproblematiek van onze dubbelbelastingverdragen
- De voil value added tax : Finance act 1986 ( 1986 chapter 41)
- Decree No. 86-839 of 5 July 1986 to ratify the treaty between the United States of America and the Republic of Cameroon concerning the reciprocal encouragement and protection of investments
- Decree No. 86-840 of 5 July 1986 to ratify the Fiscal Convention signed in Ottawa on 26 May 1982 between the Government of the Republic of Cameroon and the Government of Canada
- Decree no. 27 of 1986 authorizing the establishment of the Office of Industrial Investment in the new cities
- Decree-Law No. 600. Foreign Investment Statute of 30 November 1985
- Decreto 16 luglio 1986. Modificazioni ed integrazioni al decreto ministeriale 28 febbraio 1985, concernente nuove tabelle relative ai beni ed ai servizi soggetti alle aliquote IVA del 2 e del 9 per cento
- Decreto Lei No. 182/86 de 10 de Julho
- Decreto Lei No. 185/86 de 14 de Julho
- Decreto Lei No. 189-B/86 de 15 de Julho
- Decreto Lei No. 197-C/86 de 18 de Julho
- Decreto Lei No. 197/D/86 de 18 de Julho
- Decreto Ley No. 3.475 de impuesto de timbres y estampillas
- Decreto Ley No. 824 de impuesto a la renta
- Decreto Ley No. 825, sobre impuesto a las Ventas y servicios
- Decreto Ley No. 830 sobre Codigo Tributario. (Publicado en el Diario Oficial de 31 de diciembre de 1974 y actualizado hasta el 30 de Septiembre de 1986)
- Decreto Ministeriale 6 dicembre 1986. Approvazione dei modelli di dichiarazione I.V.A. relativi all'anno 1986 e determinazione delle categorie di contribuenti obbligati ad allegare alla dichiarazione gli elenchi clienti e fornitori
- Decreto No. 241 de 30 de abril de 1986 que reglamenta diversos artículos de la Ley 15.809 de 8 de abril de 1986 y otras disposiciones sobre tributos
- Decreto Nos. 224 y 228 de 1986. Reforma a la Legislación Tributaria Común
- Decreto del Presidente della Republica 26 aprile 1986, No. 131, recante approvazione del testo unico delle disposizioni concernenti l'imposta di registro. Circolare 10 giugno 1986, No. 37
- Decreto del Presidente della Republica 26 aprile 1986, n. 131. Approvazione del testo unico delle disposizioni concernenti l'imposta di registro
- Decreto regulamento No. 24/86 de 18 de Julho
- Decreto-Legge 19 settembre 1986, n. 556. Modifiche al regime delle esenzioni dalle imposte sul reddito degli interessi e altri proventi delle obbligazioni e dei titoli di cui all' articolo 31 del decreto del Presidente della Reppublica 29 settembre 1973, n. 601
- Decreto-Legge 26 aprile 1986, n. 123. Proroga della fiscalizzazione degli oneri sociali e degli sgravi contributivi nel Mezzogiorno
- Decreto-Legge 30 april 1986, n. 153. Provvedimenti urgenti per la finanza locale
- Decreto-Legge 4 gennaio 1986, n.1. Revisione delle aliquote e delle detrazioni ai fini dell'applicazione dell'imposta sul reddito delle persone fisiche
- Decreto-Legge 6 gennaio 1986, n. 2. Disposizioni urgenti per assicurare la continuità della risscossione delle dirette e per il differimento di taluni termini in meteria tributaria e di interventi straordinari nel Mezzogiorno. Disposizioni in tema di monopoli di Stato e di imposta di registro
- Decreto-Lei No. 283-A/86 de 5 de Setembro
- Decreto-Lei No. 307/86 de 22 de Setembro
- Decreto-Lei No. 308/86 de 23 de Setembro. Introduz na Pauta dos Direitos de Importaçao as alteraçe̓s decorrentes do Regulamento CEE No. 1069/86, de 8 de Abril
- Decreto-Lei No. 309/86 de 23 de Setembro. Actualiza as taxas a cobrar pela Junta Nacional dos productos pecuários sobre os lacticínica de origem nacional ou importados que se destinam ao consumo público
- Decreto-Lei No. 312/86 de 24 de Setembro. Impede a entrada de estrangeiros no país desde que no̓ disponham de meios suficientes para assegurar a subsistencia
- Decreto-Lei No. 316/86. Altera alguns artigos ao Código da Contribuição predial e do imposto sobre a indústria agrícola
- Decreto-legge 1 luglio 1986, n. 318. Provvedimenti urgenti per la finanza locale
- Decreto-legge 18 giugno 1986, No. 277. Cambia la disciplina delle fusioni di società
- Decreto-legge 3 luglio 1986, n. 328. Proroga della fiscalizzazione degli onerii sociali e degli sgravi contributivi nel Mezzogiorno
- Decreto-legge 30 dicembre 1986, No. 922. Provvedimenti urgenti per la finanza locale
- Deductibility of legal and accounting fees in defending tax evasion charges
- Deelnemingsvrijstelling : Economische eigendom aandelen
- Defenses against takeovers : selected tax problems
- Den nya lagen om avräkning av utländsk skatt - ett exempel
- Departmental interpretation & practice notes no. 6 (revised 1986) : Inland Revenue ordinance - provisions as to (A) objection to the Commissioner ; (B) appeals to the Board of Review ; (C) appeals to the Courts
- Depreciation allowances under the Income Tax Ordinance 1984 : a summary
- Depreciation on block of assets
- Der Auskunftverkehr über die Grenze
- Der Betriebsstättenbegriff im internationalen Steuerrecht : Geschäftseinrichtungen und ständuge Vertretungen als Besteuerungsobjekt
- Der OECD Bericht über die Besteuerung multinationaler Bankunternehmen
- Der OECD-Bericht über die Besteuerung multinationaler Bankunternehmen
- Der Steuervorteil beim Ehegattensplittung
- Der internationale Auskunftverkehr in Steuersachen und die grundrechtlichen Schutzpflichten
- Despacho Normativo No. 86/86. Determina o montante dos financiamentos a conceder pelo fundo de turismo para os projectos de desenvolvimento de turismo de habitaço̓, turismo rural e agroturismo
- Determination of residency of alien individuals for U.S. federal income tax purposes
- Determining the taxable income of possessions corporations under Final para 936(h) Regulations
- Detraibilità ai fini ilor di perdite per attività svolta all'estero mediante stabile organizzazione
- Die Arbeiten der Groupe d'Etudes zur Harmonisierung der Vorschriften zur steuerlichen Behandlung von Unternehmensverlusten
- Die Behandlung der immateriellen Wirtschaftsgüter bei der Einheitsbewertung des gewerblichen Betriebsvermögens unter Berücksichtigung des gesetzlichen Neuregelung für den Geschäfts- und Firmenwert und des Aktivierungsverbots in para 248 Abs. 2 des Handelsgesetzbuches
- Die Besteuerung der deutsch-beherrschten Personengesellschaft in der Schweiz
- Die Besteuerung von Liegenschaften in der Schweiz
- Die Ertragsbesteuerung von ausländischen Investitionen in der Volksrepublic China
- Die Haushalte der Flächenländer unter Konsolidierungszwang
- Die Revision des deutsch-indischen Doppelbesteuerungsabkommen
- Die Steuerberatung als Schutzbereich des Steuergeheimnisses des Steuerberaters
- Die US-Steuerreform 1986
- Die Verfahrensrechtlichen Vorschriften im Entwurf des neuen deutsch-schwedischen Doppelbesteuerungsabkommens
- Die britischen Erläuterungen zur Gestaltung der Verrechnungspreise zwischen Verbundenen Unternehmen
- Die deutsch-beherrschte Personengesellschaft in der Schweiz
- Die internationale Steuerrechtshilfe aus österreichischer Sicht
- Die steuerliche Behandlung der Säule 3a
- Die warenumsatzsteuerrechtliche Behandlung von Leasinggesellschaften
- Dobbeltbeskatningsoverenskomst mellem Danmark og Singapore
- Doing business in Israel 1986
- Doing business in Spain
- Doing business in the Cayman Islands
- Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources
- Domicile : is a fiscal domicile to be determined by virtue of German national law, even if a tax treaty is applicable?
- Doppelbesteuerungsabkommen mit Thailand
- Doppelbesteuerungsabkommen und Steuerumgehung unter besonderer Berücksichtigung des treaty-shopping
- Double tax relief for companies in the Netherlands
- Double tax treaties and their interpretation
- Double taxation conventions - survey of the Swiss treaty practice
- Double taxation relief under the Netherlands-France tax treaty : per country method or overall method
- Double taxation treaties
- Draft guidelines on international transfer pricing
- Draft legislation preventing unitary taxation by states
- Droit fiscal de l'environnement dans différents pays européens
- Droit international et droit français. Etude du Conseil d'Etat
- Dutch frontier workers : negative income from owner-occupied dwelling house in the Netherlands : conditions for German wage tax reductions
- Dutch holding company not always entitled to a full refund of the Swiss tax withheld on dividends from a Swiss subsidiary
- Dutch-Irish treaty : taxation of lump sum payment in lieu of pension
- Décret No. 86/11217 du 24.11.1986
- E davvero finita la festa per le fusioni delle società in perdita?
- Easier said than done
- Economic analysis of sales taxation in India
- Een harmoniserende uitleg van het fiscale beleidsrecht inzake administratieve boeten en artikel 6 Europees Verdrag inzake de rechten van de mens en de fundamentele vrijheden
- Effect of the 1985-86 U.S. Tax Reform Bill on foreign investments in U.S. real estate
- Einschränkung des Betriebsausgabenabzugs bei DBA- Schachtelprivilegien
- Einzelfragen der Verwaltungsgrundsätze für die Prüfung der Einkunftsabgrenzung bei international verbundenen Unternehmungen
- Eliminating uncertainty in dealing with Section 482
- Elseviers belasting-almanak 1986
- Enforcement discretion and taxation offences
- Enhetlig inkomstskatt
- Entgeltliche Übertragung von Beteiligungen und Wahl der Unternehmungsform
- Entwicklung wesentlicher Daten der öffentlichen Finanzwirtschaft in der Bundesrepublik Deutschland von 1975-1985
- Ersättning för kostnader i skatteärenden och skattemål
- Esclusi dalla base imponibile i compensi del marittimo ingaggiato su nave estera
- Estatuto de la inversion extranjera : decreto ley no. 600
- Et kapitel om overskudsdeling og blokeringer
- Evasione e frode fiscale internazionale
- Examination of differences in U.S. and state/local taxation as they relate to interstate commerce
- Excerpt of priority list 1986 (foreign investment) BKPM I and BKPM II
- Exchange of information - new legislation
- Exchange of information under tax treaties - an update
- Executive Decree concerning the Joint Venture Act
- Exemption with progression : can losses incurred abroad lead to reduced tax liability?
- Expanding IRS access to foreign-based documentation and information in U.S. tax audits and litigation
- Export duties: a review of the past 10-20 years
- Extracts from the long-term fiscal policy
- Fachliteratur des steuerberatenden und wirtschaftsprüfenden Berufes 1986 / 87
- Faerre spekulationer - mon dog?
- Federal income tax treatment of foreign currency transactions after the Tax Reform Act of 1986
- Fictieve binnenlandse belastingplicht
- Fiducie et fiscalité. (A propos d'un ouvrage récent sur les opérations fiduciaires)
- Finance Act 1986. Act No. 1 of 1986. An Act to give effect to the financial proposals of the federal government for the year beginning on the first day of July, 1986 & to amend certain laws
- Finance Act, 1986. A Bill for an Act to impose and to alter certain taxes, to amend certain written financial laws and to provide for other related matters
- Financial reform in China
- Financial statistics of Japan : fiscal year 1986
- Financing the Community
- Finanza locale. Le nuove disposizioni fiscali
- Finland's energy tax reform
- Fiscal incentives for the development of scientific research and locally developed technology
- Fiscal incentives for the development of scientific research and locally developed technology
- Fisco e segreto bancaria : profili procedimentali
- Fiscus en internationaal ondernemen : conferentieverslagen Fenedex, Amsterdam 24 en 25 April 1986
- Fondi communi d'investimento mobiliare
- Foreign and offshore companies. Hazard of U.K. residence
- Foreign capital inducement law : an overview
- Foreign discovery of head office tax records; by invitation only
- Foreign investment and exchange control policies in Australia
- Foreign parent companies : affiliation privilege for branch of Italian company
- Foreign permanent establishment : German tax treatment of losses and capital gains from a Moroccan branch of a German limited partnership
- Foreign tax credit
- Foreign tax credit system
- Fradrag for underskudd i utlandet - saerlig ved skatteavtaler som bygger på creditprinsippet
- Franse belastingwetgeving voor de bijl, en nu de Nederlandse?
- French-Danish tax treaty : tax liability in Denmark with respect to gains by a resident of France from the sale of immovable property situated in Denmark
- Fringe benefits : a tax primer
- Fringe benefits tax
- Frivilli återföring av allmän investeringsfond
- From I.T.C. to U.C.C.: using federal tax criteria to ensure lease treatment under the uniform commercial code
- Fundamental tax reform towards the 21st century
- Furniss v Dawson : the Canadian approach
- Fusione per incorporazione
- Förenklingen går vidare
- Förordning om tillämpning av en överenskommelse mellan Sverige och Storbritannien och Nordirland rörande ömsesidigt administrativt bistånd mellan deras tullmyndigheter
- Förordning om ändring i kungörelsen (1971: 1252) om tillämpning av avtal mellan Sverige och Malaysia för undvikande av dubbelbeskattning och förhindrande av skatteflykt beträffande inkomstskatter, m.m
- Förslag till nytt dubbelbeskattningsavtal med USA
- Förördning om tillfällig förmögenhetsskatt för livförsäkringsbolag,understödsföreningar och pensionsstiftelser
- Für eine sachgemässe Begrenzung der Haftung des Arbeitsgebers für einzubehaltende Lohnsteuer. Anmerkungen zum Urteil des BFH com 7.12. 1984 - VIR 164/79
- German taxation of international acquisitions, mergers, and reorganizations : Part I
- German taxation of international acquisitions, mergers, and reorganizations : part II
- German-Canadian tax treaty : no German tax exemption for teaching activities exercised in Germany by Canadian teacher
- German-Spanish tax treaty : employment income: definition of employer
- Gesetz- und Amtsblätter des Auslandes und der DDR in deutschen Bibliotheken : Ein Ausdruck aus der Zeitschriftendatenbank
- Gesetzgeberische Pläne zur Vereinfachung des Anrechnungsverfahrens
- Gestioni di portafoglio da parte di società fiduciarie. Problemi fiscali
- Ghana's wealth tax : source issues and problems
- Gift-tax (Amendment) Rules, 1986. Notification No. S.O. 704(E), dated 1 October 1986
- Gli oneri deducibili
- Gli scarti di emissione sui titoli pubblici
- Grab your share! The financial secretary reveals a GBP 100 million loophole
- Grundlagen der einkommensteuerlichen Behandlung des Trust im U.S.- amerikanischen Recht
- Guide pratique du financement des enterprises : 1987
- Guide to Japanese taxes
- HR 8 januari 1986, no. 23031 (conl. A.G. van Soest, noot R.L.H. IJzerman) (0aantekening bij het bekende Antillenroute-arrest)
- Haevning eller hensaettelse?
- Hat sich das Körperschaftsteuergesetz 1977 bewährt?
- Headquarter offices in Belgium
- Het huwelijk en de fiscus. Een kort overzicht inzake inkomstenbelastingen
- Het huwelijk en de fiscus: een kort overzicht inzake inkomstenbelastingen
- Het industriebeleid in België in de jaren 1980. Verwezenlijking en vooruitzichten
- Het nieuwe verdrag met Canada
- Het ontstaan van de inkomstenbelastingschuld en zijn gevolgen
- Het vernieuwde verdrag met Canada
- Het verstrekken van gegevens over buitenlandse concern- vennootschappen
- Het wetsvoorstel verlaging vermogensaftrek en afschaffing voorraadaftrek
- Highlights of Executive Order No. 36
- Highlights of changes in the tax laws
- Highlights of changes in the tax laws
- Highlights of the 1986 Tax Reform Package
- Highlights of the Report of the Economic Committee
- Hojesteret og radgivningsansvaret
- Home country treatment of affiliate losses producing foreign tax benefit
- Hong Kong Inland Revenue (Amendment) Ordinance 1986
- Hong Kong salaries tax & travelling executives
- Hong Kong tax considerations in lending
- Host country income taxation of aliens performing services within host country
- Host country taxation of exportation of new technology
- How does the competent authority work? a multinational analysis
- How foreign corporations should invest to minimize their income tax liability : Part III
- Huwelijk en fiscus: enkele beschouwingen naar aanleiding van de belastingheffing voor echtparen in het Belgisch, Amerikaans, Frans en Nederlands recht
- I beni dell'impresa: categorie normative e disciplina tributaria
- I criteri di valutazione delle attività e passività in valuta. Influenze sul bilancio civile e sulla dichiarazione de reditti
- I redditi di lavoro autonomo
- IRS procedures for obtaining a withholding certificate for sales of U.S. real property interests
- IV Direttiva CEE
- Il diritto tributario nei rapporti internazionali
- Il fisco va incontro allo sport dilettantistico
- Il fondo oscillazióne cambi nel progetto di testo unico per le imposte sul reddito
- Il gruppo di società e normativa fiscale
- Il nuovi benefici fiscali per il Mezzogiorno
- Il nuovo testo unico sull'imposta di registro
- Il trattamento tributario delle società di comodo
- Illusory tax reliefs for business income
- Impact of new Antilles treaty and proposed U.S. law changes on current FIRPTA structures
- Impact of the new regulations under Code Section 367 on U.S. investment in Canada
- Important new or changed doctrine emerging from recent tax shelter cases
- Importing technology into India : some legal aspects
- Imposistion des plus-values. Application de l'article 14 de la loi no. 76-660 du 19 juillet 1976
- Imposta di registro. Apporti al patrimonio di società controllate
- Imposta sul patrimonio. Appunti per uno studio comparatistico
- Imposto de renda - pessoa física no Brasil. Um enfoque de Justiça Fiscal: distribuiçao da carga tributária e progressividade
- Impresse edili. Deducibilità defli interessi passivi. Legge n. 17 del 1985 e Bozza Testo Unico imposte dirette
- Impuestos federales y leyes conexas : Tomo II
- Income Tax (Amendment) Act, 1986. Act No. 26 of 1986
- Income Tax Assessment Amendments (Capital Gains) Bill 1986
- Income tax and capital gains
- Income tax highlights of 1985
- Income taxation - an institution in decay?
- Income-tax (Amendment) Rules, 1986. Notification No. S.O.1(E), dated January 3, 1986
- Income-tax (Ninth Amendment) Rules, 1986. Notification No. S.O. 702 (E), dated 1 October 1986
- Income-tax (Second Amendment) Rules, 1986. Notification No. S.O. 147(E), dated March 31, 1986
- Income-tax (Third Amendment) Rules, 1986. Notification No. S.O. 148(E), dated March 31, 1986
- Indkomstskatter i årsregnskabet
- Industrial private investment : budget measures 1986-87
- Industrializzazione del Mezzogiorno. Riduzione a meta dell'imposta. Fissazione della sede legale nei territori del Mezzogiorno al momento della constituzione della societa Necessita
- Inheritance tax and the general practitioner
- Inkomstenbelastingen : aanslagjaar 1986
- Inland Revenue (Amendment) Ordinance 1986 : departmental interpretation and practice notes, no. 15
- Inntektsbeskatning av stille deltaker (interessent)
- Instructions of regulating commercial agencies and intermediations
- Instrumento de Adhesión al Tratado Constitutivo de la Comunidad Europea del Carbón y del Acero, firmado en Paris el 18 de abril de 1951
- Instrumento de ratificación del Tratado hecho en Lisboa y Madrid el día 12 de junio de 1985, relativo a la adhesión del Reino de Espana y de la República Portuguesa a la Comunidad Económia Europea y la Comunidad Europea de la Energía Atómica
- Instrumento de ratificación del convenio entre el Gobierno de España y el Gobierno de la Unión de República Socialistas Soviéticas para evitar la doble imposición sobre la renta y el patrimonio, hecho en Madrid el 1 de marzo de 1985
- Insurance companies : French tax law discriminates against foreign insurance companies