minimum tax
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The concept minimum tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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minimum tax
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The concept minimum tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- minimum tax
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- Why book minimum taxes? Taking politics seriously
- (R)Evolution der Energiebesteuerung? = (R)Evolution of energy taxation?
- 2014 Corporate tax changes
- A critical evaluation of the special income tax regime for the banking sector of Pakistan
- A look at tax sparing clauses in the 21st century as tools for the implementation of tax incentives from the perspective of developing countries
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- All of the above : how to tax the wealthy
- An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
- Assessing the impact of Pillar Two on developing countries
- Aufhebung der Mindestkörperschaftsteuer durch den Verfassungsgerichtshof
- Biden administration's green book proposals would transform international tax rules
- Biden's corporate tax policy : implications for competitiveness
- Canada : tax planning service
- De 2021-OESO-overeenkomst over Pijlers 1 en 2 en de implementatie van een minimumbelasting binnen de Europese Unie : eerste indrukken
- De minimumbelasting: moet België het voorbeeld volgen van de Verenigde Staten?
- Der Inflation Reduction Act of 2022 : was lange währt, wird endlich gut?
- Der neue Auslandstätigkeitserlass : BMF, Schreiben v. 10.6.2022 - IV C 5 - S 2293/19/10012
- Design options in minimum tax : anomalies in Pakistan's alternative minimum tax
- Designing domestic minimum taxes in response to the Global Minimum Tax
- Die Mindestkörperschafsteuer
- Die neue Book Minimum Tax in den USA : wie wirkt sie mit den GloBE-Regeln der OECD zusammen?
- Die „polnische Ordnung“ für die Unternehmenssteuer : Gravierende Änderungen im Steuersystem Polens
- Do GILTI + BEAT + BMT = GloBE?
- Does the Belgian fairness tax conform with EU law?
- Economic analysis : which large U.S corporations would pay Biden's 15% minimum tax?
- Effektive Mindestbesteuerung in der EU – der Richtlinienentwurf zur Umsetzung der GloBE-Regelungen
- Einfluss der US-Steuerreform auf die Bestimmung der Niedrigbesteuerung iSd Paragr. 8 Abs. 3 S. 1 AStG
- El artículo 30 bis LIS : ¿un mínimo de tributación a contracorriente?
- El impuesto sobre sociedades en 2021 = Corporate Income Tax 2021
- Features of African tax systems : be careful of the unexpected
- Festschrift für Jürgen Lüdicke
- GILTI : the co-operative potential of a unilateral minimum tax
- Germany : tax pressures and reforms options
- GloBE - Lehren aus GILTI
- Globalisiertes Steuerrecht - Anspruch und Verantwortung : Festschrift für Heinz-Klaus Kroppen
- Gravar debidamente a las empresas multinacionales : avances de la OCDE y la Unión Europea
- Herausforderungen der Besteuerung der digitalen Wirtschaft im Jahr 2019
- How global tax reforms apply to the extractive industries
- How will Brazilian CFCs respond to the TCJA?
- International effective minimum taxation - the GLOBE proposal
- Ireland’s most recent Finance Act
- Is there a need for a directive on Pillar 2? A few normative comments
- Is there a need for a directive on Pillar Two?
- Kenya Revenue Authority v Waweru and others (Institute of Certified Public Accountants and others, interested parties) : [2022] KECA 1306 (KLR)
- Konzepte der Mindestbesteuerung : eine vergleichende Darstellung für Deutschland, Österreich und die USA
- Körperschaft- /Umgründungssteuer - Update Dezember 2018 : Aktuelles auf einen Blick
- La Directiva 2022/2523 en materia de imposición mínima societaria
- Manuale dell'accertamento delle imposte
- Mindestbemessungsgrundlage - quo vadis? - Zugleich eine Betrachtung der Konsequenzen aus der EuGH-Entscheidung Hotel Scandic Gåsabäck AB -
- Mindestkörperschaftsteuer neu - Verstoss gegen Gemeinschaftsrecht? : Niederlassunsfreiheit als Grenze für die Mindestkörperschaftsteuer
- Mindeststeuer und Steueranrechnung
- Minimum taxation in the United States in the context of GloBE
- Minimum taxes and repeated tax competition
- Musterbeschwerde zur Mindestkörperschaftsteuer
- Neue Mindestkörperschaftsteuer
- Neue luxemburgische Mindeststeuer für bestimmte Körperschaften ab 2011
- Non-harmonized implementation of a GloBE minimum tax : how EU members states could proceed
- OECD minimum tax deal will see Canada reduce or cannibalize its own GDP
- OESO-plan voor belasting van digitale economie
- Obama FY 2016 budget : minimum tax on foreign income, other significant international tax proposals
- Ontario Commission releases Working Group Reports on Corporate Minimum Tax and Provincial Retail Sales Tax
- Ontario Government presents budget and technical paper on corporate minimum tax
- Pillar 2, tax competition, and low income Sub-Saharan African countries
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Pillar Two - Die subject to tax rule (STTR)
- Pillar two : what actions should banks be taking now?
- Pillar two and African countries : What should their response be? The case for a regional one
- Profit allocation in digital businesses
- Raje podatkowe : procedura należytej staranności : obowiązki w cenach transferowych
- Seminar D: Hybrid instruments and entities
- Seminar I: Recent developments in international taxation
- Should CFC regimes grant a tax credit for qualified domestic minumum top-up taxes?
- Special seminar on oil and gas investments in Canada, the U.S. and the U.K. : Texts of seminar papers
- Springende punten : Van Amersfoort-bundel
- Steuerpolitische Optionen in der Corona-Krise : qualitative und quantitative Analyse bereits ergriffener und potenzieller weiterer Maßnahmen
- Tax challenges arising from the digitalization of the economy : the calculation of the effective tax rate : Pillar Two versus financial accounting
- Tax competition and the EU anti-money laundering regime
- Taxing book profits : new proposals and 40 years of critiques
- The 'making' of capital allowances and other related issues in Nigeria
- The Baucus international business tax reform discussion draft : key design issues
- The DEBRA Directive and its interplay with Pillar 2
- The GloBE income inclusion rule and its global character : complexities underlying its fully effective application
- The OECD digitalization project : it's not just about digital
- The OECD's digital economy taxing rights allocation mash-up
- The United States jumps on the minimum tax train, but seems to be on its own track
- The ambition and limits of the global minimum tax
- The case for domestic minimum taxes on multinationals
- The consistency of pillar 2 UTPR with U.S. bilateral tax treaties
- The corporate alternative minimum tax : some questions and answers on the book income adjustment
- The corporate alternative minimum tax : working with BURP (business unreported profits) while waiting for ACE (adjusted current earnings)
- The evolution of controlled foreign corporation rules and beyond
- The integration of corporate and personal taxes in Europe : the role of minimum taxes on dividend payments
- The priorities for EU tax policy
- U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
- Une société étrangère détenant des parts dans un GIE doit-elle être soumise à l'imposition forfaitaire annuelle? (Cons. d'État 7 mars 1990, deux arrêts, req.n. 91573 et n. 96231, conclusions Mme Hagelsteen)
- Verfassungs- und EG-rechtliche Bedenken gegen die Mindestkörperschaftsteuer
- Verfassungsrechtliche Bedenken gegen die Mindest-KöSt
- VfGH hebt 50.000 S-MindestKöSt auf!
- Viewing the GILTI tax rates through a tax expenditure lens
- Waweru and others v National Assembly and others : [2021] eKLR
- Wealth tax add-ons : an alternative to comprehensive wealth taxes
- What are minimum taxes, and why might one favor or disfavor them?
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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/tNRok1epm_s/" 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/tNRok1epm_s/">minimum tax</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>
