"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

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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.