imputation system
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imputation system
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- Übertragung stiller Reserven im Steuerrecht
- A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
- A foreign prescription for corporate tax integration in the United States
- A general description of the imputation system in the R.O.C
- A look at Germany's new Reduction Tax Act 2001
- A question of residence
- A solution to the surplus ACT problem ?
- ACT, dividends and UK withholding tax : we are not amused
- Alternative forms of corporation tax
- Alternative treatments for foreign source income in Australia's dividend imputation system
- Amending the OECD Model Treaty and commentary in response to corporate tax integration
- An analysis of Italy's implementing legislation for the EC Parent/Subsidiary Directive
- An examination of the imputation system in the context of the erosion of the company tax base
- An imputation system for taxing foreign-source income
- An international comparison of flow-through regimes : how does New Zealand's new regime rate?
- Anmerkungen zur Köperschaftsteuer-Gutschrift nach dem EuGH-Urteil C-319/02 vom 7.9.2004 (Manninen)
- Anrechnung ausländischer Körperschaftsteuer in der (Dauer-) Warteschleife : was möglich ist und was möglich sein sollte
- Anrechnung ausländischer Steuern nach dem EuGH-Urteil in der Rechtssache "Manninen" trotz Bestandskraft!
- Anrechnung ausländischer Steuern nach dem EuGH-Urteil in der Rechtssache "Manninen" trotz Bestandskraft?
- Anrechnungsverluste als steuerliches Hemmnis grenzüberschreitende Kooperationen
- Approaches to internationally integrated taxation of distributed corporate income
- Approximating capital-export neutrality in imputation systems : proposal for a limited exemption approach
- Aspekte der Anrechnung von Körperschaftsteuern auf ausländische Dividendenerträge : Auswirkungen des EuGH-Urteils vom 7.9.2004 Rs.C-319/02, Manninen
- Aspetti internazionali del nuovo credito d'imposta
- Auslandsdividenden und Anrechnung ausländischer Körperschaftsteuer im Inland
- Australia and New Zealand maintain a dividend imputation system : why?
- Australia's dividend imputation system : new rules but similar outcomes
- Australia's dividend imputation system may offer arbitrage opportunities
- Australian dividend imputation : impact on foreign investors
- Australian dividend imputation system explained
- Australian master tax guide
- Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung
- Avoir fiscal systemet införs i Finland
- Beyond one dimensional tax laws : lessons from the Australian experiment with related stock and derivative position integration
- Business tax reform : ending the double tax on dividends
- Buy now or wait. Until the sales?
- Bye bye imputation, welcome one-tier : the new corporate tax system in Singapore
- CJEU finds German exemption regime acceptable
- Changes to the U.K. partial imputation system
- Cleaning up Britain's ACT
- Commercial law : using the alphabet
- Committee letter to Minister of Finance on implementation dates
- Company dividend imputation legislation introduced
- Company tax structure and company tax incidence
- Company taxation
- Compartimenteringsleer en dividenduitkeringen
- Comprehensive dividend imputation, neutrality and double taxation of corporate profits
- Computing capital gains on shares : a ten-year old - and successful? - experiment
- Consultative document on full imputation
- Conventions internationales: méthode de l'imputation
- Corporate income tax : is the refusal to grant the imputation tax credit to non-residents constitutional?
- Corporate integration and tax treaties : Where do we go from here?
- Corporate tax on distributions (equalization tax)
- Corporate tax reform down-under : maybe not the full monty but ..
- Corporate taxation in Sri Lanka
- Corporate taxation in under-developed countries
- Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
- Corporation tax systems and fiscal neutrality : the UK and German systems and their recent changes
- Corporation tax under the imputation system : a business study
- Credito d'imposta : concentrazione aziendale; INVIM; Aumenti di capitale (commento alla legge 16 dicembre 1977, n. 904)
- Credito d'imposta e maggiorazione di conguaglio IRPEG
- Credito d'imposta per gli utili distribuiti da società ed enti. Credito d'imposta per i redditi prodotti all'estero
- Cross-border dividends
- Cross-border dividends : allocation of the right to tax distribution of profits in the light of different taxation systems - a Finnish aspect
- Cut your cloth to suit your coat : the taxation of foundations in Malta
- Das Körperschaftsteueranrechnungsverfahren auf dem Prüfstand des EuGH : Anrechnung ausländischer Körperschaftsteuer nach der Manninen-Entscheidung
- Das neue italienische Körperschaftsteuerrecht : ein Modell für eine Vereinfachung des deutschen KStG?
- De facto dividends : the new Div 7 tax
- Decreto legislativo No. 467, 18 dicembre 1997. Disposizioni in materia di imposta sostitutiva della maggiorazione di conguaglio e di credito di imposta sugli utili societari, a norma dell'articolo 3, comma 16222, lettere e) ed i), della legge 23 dicembre 1996, No. 662
- Details of proposed German tax act. Initiatives to facilitate investment
- Development of and prospects for corporate-shareholder taxation in Australia
- Developments in the taxation of dividends
- Die Bedeutung der Rechtssache Manninen für die deutsche Besteuerungspraxis
- Die Körperschaftsteuer - Gesamtdarstellung
- Die Schlussanträge in der Rechtssache Meilicke : Vorschlag einer zeitlichen Begrenzung der Wirkung des Urteils "auf Zuruf" der Mitgliedstaaten?!
- Die Umgliederung des EK56 nach EK50 nach StandOG und SMBG
- Die Umsetzung der BEPS-Maßnahmen in Italien
- Die Vermeidung der Doppelbesteuerung aus europarechtlicher Sicht und das deutsche Verfahren zur Anrechnung ausländischer Steuern
- Die Wirkung des Solidaritätszuschlags im körperschaftsteuerlichen Anrechnungsverfahren
- Die Wirkung des Solidaritätszuschlags im körperschaftsteuerlichen Anrechnungsverfahren
- Die verdeckte Gewinnausschüttung im Körperschaftsteuerrecht : Erfassung, Voraussetzungen, Rechtsfolgen, Rückgängigmachung
- Die verfahrensrechtliche Durchsetzung von Gemeinschaftsrecht im Steuerrecht am Beispiel der Rs. Manninen und die Frage der Durchbrechung der Bestandskraft
- Dividend and capital streaming
- Dividend article in OECD Model Treaty needs revision : revenue sharing model proposed
- Dividend imputation : the New Zealand model
- Dividend imputation and international equity investment : unilateral extension of imputation to non-resident investors
- Dividend imputation in the context of globalization : extension of the New Zealand foreign investor tax credit regime to non-resident direct investors
- Dividend streaming : swimming against the flow?
- Dividend taxes and investment
- Dual income tax: ritorna il dividendo virtuale
- EC Law strikes at the UK corporation tax - the death knell of UK imputation?
- Effective tax planning in Australia
- Effective tax rates on U.K. and foreign income - the impact of the U.K. budget proposals
- Eliminating double tax on dividends
- Eliminating the double tax on dividends : legal and practical issues
- Elinkeinotulovero
- Enkele civiele en fiscale aspecten van verrekenbedingen
- Europe and national tax systems
- Europese verrekeningsstelsels, internationale joint ventures : verslag capita internationaal belastingrecht
- Extension of the "avoir fiscal" to United States shareholders
- FID scheme enhances the UK as holding company location
- Final Report of the Consultative Committee on full imputation and international tax reform
- Finland's imputation system under the pressure of globalization
- Finnish imputation system under ECJ scrutiny
- Foreign income dividends
- Foreign income dividends: Home advantage
- Foreign income dividends: Surplus to requirements
- France's draft Finance Bill for 2004 : new cash repatriation strategies for foreign investors
- Franked Investment Income Group Litigation Order: the case continues
- French JVs offer opportunities
- French delight in the avoir fiscal
- Full imputation : report of the Consultative Committee
- Fundamental changes in the imputation system
- Förtäckt dividend i beskattningen
- Gemeinschaftsrechtlich bedingte Anrechnung von Körperschaftsteuer bei fiktiv unbeschränkter oder beschränkter Steuerpflicht?
- German tax treaty : imputed tax credit relief and policy implications
- Germany cuts income tax rates and changes business taxation system
- Gesetzgeberische Pläne zur Vereinfachung des Anrechnungsverfahrens
- Gewinnausschüttungen im körperschaftsteuerlichen Systemwechsel : Systematische Darstellung der Folgen von Gewinnausschüttungen im Anrechnungs- und Halbeinkünfteverfahren während der Übergangszeit
- Glaxo Wellcome : acquisition of shares in a capital company : determining the acquirer's tax base
- Grenzüberschreitende Körperschaftssteuer-Gutschriften - Gestaltungsmöglichkeiten nach geltendem Recht
- Grenzüberschreitende Körperschaftsteueranrechnung nach "Manninen"!
- Grenzüberschreitende Körperschaftsteueranrechnung und Neuausrichtung der Kohärenz nach dem EuGH-Urteil in der Rs. Manninen
- Harmonisation of systems of company taxation and of withholding taxes on dividends (E.E.C. Commission proposal of 23 July 1975)
- Het Duitse holdingregime en zijn eigenaardigheden
- Het verrekeningsstelsel in opmars : wat doet Nederland?
- How India's new dividend distribution system works
- How to integrate company and shareholder taxation : Why full imputation is the best answer
- Il nuovo credito d'imposta sui dividendi
- Implementation of the Parent-Subsidiary Directive
- Imputation and shareholder returns
- Imputation and the foreign tax credit; some critical notes from an international perspectives
- Imputation system for corporate taxation
- Imputation system, change of company tax rate - transitional provisions
- Imputation systems - objectives and consequences
- Imputation systems - objectives and consequences [appendix]
- Imputation systems and foreign income : the UK surplus ACT problem and its relationship to European corporate tax harmonisation
- Imputation systems: an overview
- Imputation tax credit under free movement of capital (Art. 40 EEA Agreement)
- Imputation the anti-avoidance provisions
- Imputation. A guide for New Zealand companies
- Imputing "frankness" to Australian corporate finance
- In a world where classical and integration systems co-exist, Article 10 OECD Model should not disregard the underlying corporation income tax
- Income tax discrimination and the political and economic integration of Europe
- Integration in an integrating world
- Interaction of the imputation system and withholding tax
- Interesting times : implications of Sempra Metals for GLOs and beyond
- International Fiscal Association joint seminar of the US and British branches, London, 14 and 15 September 1995
- International and comparative aspects of corporate/shareholder integration : a view from the United Kingdom
- International aspects of integration
- International aspects of the U.K. imputation system of corporate taxation
- International aspects of the imputation system
- International aspects of the imputation system : the budget proposals
- Internationale Steuerplanung 2015 zwischen dem Vereinigten Königreich und Österreich : auf der Grundlage grenzüberschreitender Fallstudien
- Internationale aspecten van verrekeningsstelsels (2) : bespreking van het rapport van de Commissie ter bestudering van de fiscale behandeling van uitgedeelde vennootschapswinsten
- Internationale aspecten van verrekeningsstelsels : rapport van de Commissie ter bestudering van de fiscale behandeling van uitgedeelde vennootschapswinsten
- Interrelationship of corporation tax and income tax of shareholders
- Introduction of a total imputation system
- Introduction of an imputation system
- Introduction to Taiwan's corporate tax integration system
- Italian taxation of dividends and the implications of EC law
- Italy clears withholding tax refunds for foreign parents
- Italy revamps imputation system with new reform
- Joined cases C-436 & 437/08, Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v. Finanzamt Linz, judgment of the Court of Justice (Third Chamber) of 10 February 2011, nyr
- Kritische Anmerkungen zur geplanten Substitution des körperschaftsteuerlichen Anrechnungssystems durch das so genannte "Halbeinkünfteverfahren" im Zuge des Steuersenkungsgesetzes
- Körperschaftsteueranrechnung für Gebietsfremde versus Kapitalverkehrsfreiheit - Zum Gutachten des EFTA-Gerichtshofs in Sachen Fokus Bank ASA : Oder: Wie drei Richter aus Island, Liechtenstein und Norwegen auszogen, die EU-Staaten das Fürchten zu lehren!
- Körperschaftsteuerliche Integration statt Anrechnung?
- Körperschaftsteuerliches Anrechnungsverfahren und internationales Steuerrecht
- La corrección de la doble imposición económica internacional en el IRPF
- La dual income tax : gli incentivi fiscali alla capitalizzazione delle imprese : D.Lgs. 18 dicembre 1997, n. 466
- La maggiorazione di conguaglio nei rapporti internazionali
- Lag om gottgorelse for bolagsskatt
- Lag om ändring av 5 a och 10 õõ lagen om gottgörelse för bolagsskatt
- Los rendimientos del capital mobiliario en el I.R.P.F
- Malta pre-budget document : effects on international taxation
- Malta, the imputation system and the European Union
- Manufactured dividends: a system with a sting in the tail
- Meilicke C-292/04 : another hurdle for the taxpayer?
- Mexico's dividend imputation system
- Mixed-bag 2000 French Finance Bill : corporate tax increases and decreases, new limits on avoir fiscal
- Monetary Union and tax harmonization
- Möglichkeit zur Präzisierung des europarechtlichen Prinzips der Rechtsformwahlfreiheit und Körperschaftsteuerguthaben für Betriebsstätten ausländischer Kapitalgesellschaften gemäss Paragr. 37 KStG : Vorlagenfrage an den EuGH in der Rs. CLT-UFA
- Neutralizing the imputation systems
- New Labour's first UK Budget includes reduction in tax on company profits
- New system of corporation tax
- New treatment of dividend distributions under the tax treaties concluded with Germany, Switzerland and the United States : extension of the "avoir fiscal" to nonresident shareholders
- Nonresident investors benefit under extended New Zealand FITC
- Organschaft und Anrechnungsverfahren
- Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht
- Passing corporate foreign tax credits to shareholders : lessons from the UK's FID scheme
- Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases
- Pending cases filed by German courts I : the CLT-UFA case
- Pending cases filed by German courts I : the Lasertec case
- Pending cases filed by German courts I : the Meilicke case
- Pending cases filed by German courts I : the Rewe Zentralfinanz case
- Pending cases filed by UK Courts II : the FII Group Litigation case
- Pending cases filed by UK courts : the ACT and FII Group Litigations
- Permanent establishments of foreign corporations receive better tax treatment
- Pirelli skids to a halt
- Problems with franking credits flowing through partnerships and trusts : the 2004 amendments and a simpler alternative
- Problems with imputation and overseas profits - a Singapore comparison
- Proposals for harmonisation of company and dividend taxation among E.E.C. countries
- Quellensteuerabzug und -ermässigung bei Dividenden, Zinsen und Lizenzgebühren in DBA-Fällen (2. Teil)
- Quellensteuerabzug und -ermässigung bei Dividenden, Zinsen und Lizenzgebühren in DBA-Fällen (part 1)
- Recent and pending imputation credit cases before the European Court of Justice
- Reconciling Australia's tax treaties and dividend imputation system
- Reducing tax on retained corporate earnings
- Reform der Körperschaftsteuer : Dokumentation
- Reform der Unternehmensbesteuerung in Finnland
- Reform of company and shareholder taxation in Norway
- Refund of tax credit and equalization tax on dividends distributed to foreign shareholders resident in certain treaty- countries
- Remboursement de l'avoir fiscal (ou du precompte) aux associés étrangers de societes francaises ne possedant pas d'établissement stable en France : l'exemple de la convention franco-americaine
- Reply to the "Special issue on the harmonisation of systems of company taxation and of withholding taxes on dividends"
- Resolving inequities in Australia's dividend imputation system
- Revised imputation system
- Risk reglene
- Ruding Committee recommendations unlikely to solve U.K. surplus ACT problem
- Ruling on the application of the Italian CFC rules to a Maltese international trading company
- Réforme de l'avoir fiscal : bases de la réflexion
- Selecting capitalization and financing structure for inbound investment
- Sind Ausgleichszahlungen an aussenstehende Aktionäre wegen der Senkung der Körperschafssteuerausschüttungsbelastung zu erhöhen?
- Sind die Hinzurechnungsbeträge des Jahres 2001 steuerfrei bzw. dem Halbeinkünfteverfahren unterworfen?
- Singapore: taxation of corporate distributions
- Solutions to the UK surplus advance corporation tax problem : budget changes and proposals for foreign income dividends
- Stapled stock : a UK perspective
- Supplementary tax problems for foreign shareholders
- Surplus advance corporation tax in the U.K. : a domestic and an international problem
- Systems to prevent accumulation of taxation in parent-subsidiary relationships
- Taiwan's far-reaching tax reform proposal
- Tax treatment of cross-border dividends and Finland's tax reform of 2005
- Tax treaty and anti-avoidance implications of the implementation of the Parent-Subsidiary Directive
- Taxation Institute of Australia 1997-98 convention papers
- Taxation in ten industrialized countries over the last decade: an overview
- Taxation of companies
- Taxation of companies
- Taxation of companies
- Taxation of companies : first supplement, up to date to October 1, 1973
- Taxation of companies and shareholders : the draft imputation bill
- Taxation of cross-border dividends
- Taxation of dividends : the imputation and foreign tax credit systems
- Taxation of foreign source income : practical aspects of the foreign tax credit and imputation systems
- Taxation of non-resident equity investment in New Zealand : unilateral extension of domestic imputation regime to non-resident portfolio investors
- Taxation trends in Europe
- The 2003 amendments to the EC Parent-Subsidiary Directive : what's next?
- The 2005 Leiden Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice
- The Australian imputation system for company tax and its likely effect on shareholders, financing and investment
- The Euromerger tax paradox
- The French imputation system : the "avoir fiscal"
- The German imputation system : model computation of tax burden of a German subsidiary or branch
- The New Zealand foreign dividend withholding payment regime : an impediment to the free flow of capital?
- The New Zealand imputation system : a comparison with Australia
- The Océ van der Grinten case : implications for other EU Member States : a critical assessment
- The Swedish tax system and inverted imputation
- The abolition of advance corporation tax : towards a new international holding company regime?
- The changing Australian taxation considerations of inwards and outwards investment from Australia
- The coherence of international taxation
- The combined effective corporate tax rate in Malta explained
- The current state of play of Australia's review of international tax arrangements
- The distorting effects of imputation systems on tax competition in the EU
- The end of imputation : changes in UK dividend taxation
- The end of structured usufructs
- The foreign income dividend scheme : a damage assessment
- The foreign tax credit and reform of international taxation
- The implications of the ECJ holding the denial of Finnish imputation credits in cross-border situations to be incompatible with the EC Treaty in the Manninen case
- The imputation system
- The imputation system
- The imputation system : a re-appraisal
- The imputation system and cross-border dividends : the need for new solutions
- The imputation system and its implications for foreign shareholders
- The imputation system in Malaysia : a need for review
- The imputation system in the EEC
- The imputation system of taxation for companies in Sri Lanka
- The indirect influence of the European Court
- The influence of income taxes on the use of debt held by publicly listed Australian corporations
- The integration of corporate and personal taxes in Europe : the role of minimum taxes on dividend payments
- The international tax consequences of New Zealand's imputation system : past, present and future
- The law says it's taxable
- The mistreatment of New Zealand's imputation regime under U.S. FTC rules
- The new fiscal regime of Aruba
- The new method of taxation of dividends : the imputation system
- The new single-tier corporate tax system
- The objectives of the fiscal policy of the Federal Republic of Germany in the 1980s
- The reform of the Italian tax system
- The reform of the Italian tax system
- The taxation of company and business income
- The taxation of dividends in Germany : from imputation to classical system
- The taxation of interest and dividends in Italy
- The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted?
- The trap for distributable equity of German corporations
- The year in review : Malaysia
- The year in review : Malta
- Trans-Tasman imputation and the need for mutual recognition : a comparative analysis with the European Union taxation of cross-border investment
- Trans-Tasman imputation relief for Australian investors
- Trans-Tasman investment is about to get easier!
- Trusts and the use of imputation credits
- U.K. and Australian HQ regimes: concessions or removing discrimination?
- UCITS comparability
- UK dividends in a post ACT environment
- UK impoves recovery of ACT
- UK imputation, past, present and future
- United States international tax treaty policy with respect to foreign imputation systems of corporate-shareholder taxation
- Update of "two-tax-in-one" proposal
- Verfahrensrechtliche Geltendmachung von Anrechnungsansprüchen : EuGH-Urteil in der Rs. C-262/09 (Meilicke II)
- Vollanrechnung und Schachtelprivileg in Frankreich
- Voraussetzungen für die Körperschaftsteueranrechnung nach dem EuGH-Urteil Meilicke
- Vorgehensweise der Finanzverwaltung bei der Anrechnung ausländischer Quellensteuern bei Einkünften aus Kapitalvermögen
- Welche Steuern sind nach dem Manninen-Urteil des EuGH in Deutschland anzurechnen?
- Wertminderung von Anteilen durch Gewinnausschüttungen
- What kind of corporation tax?
- Wijziging van de Wet op de vennootschapsbelasting 1969 i.v.m. een evenwichtige behandeling van internationale fiscale verhoudingen. Voorontwerp van wet
- Wijziging vrijstellingsmethode Moeder-dochterrichtlijn in verband met hybrids : verrekeningsmethode vergeten?
- Will Australia go "the full monty"? Assessing proposed changes to Australia's corporate income tax system
- Will France eventually abolish its imputation system?
- Withholding tax on the equalization tax refund in breach of EC law
- Zielkonflikte bei der Besteuerung in der EU
- Zur Anrechnung ausländischer Körperschaftsteuer : Anmerkung zu den Schlussanträgen des Generalanwalts Tizzano vom 10.11.2005 in der Rs. C-292/04
- Zur Berücksichtigung des Ausschüttungsverhaltens bei der Bemessung von Körperschaftsteuer-Vorauszahlungen
- Zur Europarechtswidrigkeit der Besteuerung ausländischer Dividendenerträge nach dem Anrechnungsverfahren : Anmerkungen zu den Schlussanträgen der EuGH-Generalanwältin in der Rs. Manninen vom 18.3.2004
- Zur rückwirkenden Anwendung von EuGH-Urteilen am Beispiel der "Manninen"-Entscheidung des EuGH
- Überraschung im Richtlinien-Umsetzungsgesetz
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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/kkaX6MgFGxs/" 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/kkaX6MgFGxs/">imputation system</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>
