allocation of income
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allocation of income
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- "Fictitious income" and tax treaties
- "Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 1)
- "Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 2)
- 'Solidarity payments' in football : a general overview and their qualification in the international tax field
- A desvinculação das receitas da União : elementos e (in)constitucionalidades
- A new solution for solving the problem of double taxation of dividends
- A separate international tax regime for nonresident athletes
- Aarbakkeutvalget og dobbeltbeskatning, gevinstbeskatning og deling av naeringsinntekt
- Aarbakkeutvalgets delingsforslag
- Abgabenrechtliche Grundsatzfragen von Offshore-Strukturen : Schwerpunkt Einkünftezurechnung
- Abgrenzung und Konkurrenz von Einkünftetatbeständen im Einkommensteuerrecht : Methodische Grundlagen, Fallgruppen, Auslegungsfragen
- Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
- Acquiring an interest in a CFC during an income year
- Administrative principles on secondment : new principles for the audit of income allocation between internationally related companies in cases of employee secondments
- Aktuelle BEPS-konforme VwGH-Judikatur zu hybriden Personengesellschaften = Recent ruling of the Supreme Administrative Court on hybrid partnerships in line with the BEPS approach
- Aktuelle Entwicklungen bei den Verrechnungspreisen
- Aktuelle Rechtsprechung des VwGH zur Einkünftezurechnung im DBA-Recht = Current case law of the Austrian Supreme Administrative Court on the allocation of income under tax treaties
- Aktuelle Rechtsprechung zum Konzern- und Unternehmenssteuerrecht
- Aktuelles BFG-Erkenntnis zur slowakischen Komanditná Spoločnost' = Latest Federal Fiscal Court decision on the Slovak Komanditná Spoločnost'
- Allocating E&P and foreign income taxes in a spinoff under proposed section 367(b) regulations
- Allocating interest and expenses between US- and foreign source income of affiliated groups
- Allocation and apportionment : lessons from the U.S. state tax system
- Allocation of income and deductions among taxpayers under Section 482 of the United States Internal Revenue Code : alerting the courts to the role of contractual interpretation law in the transfer pricing arm's length comparability analysis
- Allocation of income to permanent establishments : the German approach
- Amount A : the G-20 is calling the tune, and U.S. multinationals will pay the piper
- An 'expensive' trade? Taxation of nonresident professional athletes playing in Canada
- An analysis of the special treaty provisions relating to continental shelf activities
- An exploration of formula apportionment in the European Union
- An update on reform of the outbound investment rules
- Application of tax treaties to companies subject to national group taxation regimes
- Application of tax treaties to items of income that are covered by more than one distributive provision
- Apportionment mechanisms for an EU company tax base
- Argentina : legal and tax aspects of transferring professional soccer players
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Arm's length or formulary apportionment? A European Union perspective
- Aspekte zur Verrechnung von Dienstleistungsmarken im Konzern
- Attribution of business income in India
- Attribution of income to PEs in EPC contracts
- Attribution of income to permanent establishments under EC law
- Auslegungsfragen zum DBA-USA: Die Zuordnung von Beteiligungen zum Betriebsstättenvermögen
- Aussensteuergesetz und Verwaltungsgrundsätze zu Verrechnungspreisen : Deutsch-englische Textausgabe
- Australia relies on residence
- Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
- Back to the future : attribution of futures contracts gains under Australia's CFC regime
- Beneficial ownership in international tax law
- Beskatning af international erhvervsindkomst. Indkompstopgørelsen for et fast driftssted
- Beskatning af lønindkomst : herunder aktiebaserede aflønningsformer
- Betriebsführungsverträge aus steuerrechtlicher Sicht : zahlreiche Steuerrisiken von Drittanstellung bis Betriebsaufgabe
- Betriebsstätten im Rahmen der globalen Mindestbesteuerung = Permanent establishments under the global minimum taxation
- Betriebsstättenbesteuerung und Zuordnung von Wirtschaftsgütern
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- California's 'long range' taxing scheme : taxation of nonresident equity-based compensation
- Canada : tax planning service
- Canadian taxation of trusts
- Casenote - The Landmark Morgan Stanley decision
- Caught between a rock and a hard place? Code Sec. 965(b)(3) disallowances in transfer pricing audits
- Characterisation and taxation of cross-border pipelines
- Characterization of fictitious income under OECD-patterned tax treaties
- Chevron : State tax allocation methods held invalid
- Code Sec. 904 - allocating foreign income tax to separate categories of income
- Comparative income taxation : a structural analysis
- Comparative income taxation : a structural analysis
- Comparison of the proposed changes to the OECD and US Model Conventions
- Competent authority considerations : allocation of income or deductions
- Conflicts in the attribution of income to a person
- Conflicts in the attribution of income to a person
- Conflicts of attribution of income involving trusts under the OECD Model Convention : the possible impact of the OECD Partnership Report
- Conflicts of income allocation in tax treaty law : the differing opinions of the Austrian Federal Ministry of Finance and the OECD
- Conflicts of qualification and conflicts of allocation of income
- Courts raise doubts about permanent establishment
- Criteria for the allocation of items of income and expense between related corporations in different states, whether or not parties to tax conventions | Les critères d'imputation des recettes et dépenses entre sociétés interdépendantes dans différents pays, parties ou non à des conventions internationales relatives à la double imposition | Kriterien für die Aufteilung der Einnahmen und Ausgaben zwischen verbundenen Körperschaften in verschiedenen Ländern mit oder ohne Doppelbesteuerungsabkommen | Criterios para la atribución de ingresos y egresos entre empresas en diferentes países, sean o no partes de acuerdos fiscales
- Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
- Cross-border sales : where's the market jurisdiction?
- Cross-border transactions between related companies : a summary of tax rules
- Das Durchgriffsprinzip bei Personengesellschaften im internationalen Steuerrecht - eine Einkünftezurechnung im Durchgriff auf in Österreich ansässige Gesellschafter ausländischer Gesellschaften
- De zelfstandigheidsfictie van de vaste inrichting
- Der VwGH zur (In-)Transparenz von liechtensteinischen Stiftungen : Auswirkungen für die Praxis
- Die Besteuerung von Einkünften bei unterschiedlichen Personen aus dem Blickwinkel des DBA-Rechts
- Die Rechtsnatur der Währungskursergebnisse und ihre Zuordnung zum Inland
- Die Umsetzung der Hinzurechnungsbesteuerung gemäß ATAD in Deutschland und in Österreich : zentrale Aspekte im Rechtsvergleich
- Die Verlagerung von Einkünften : Einkünftezurechnung im nationalen und internationalen Steuerrecht
- Die Vertreterbetriebsstätte: Konzeption und Einkünftezuordnung
- Die Zuordnung vor- oder nachgelagerter Einkünfte zu Betriebsstätten im Abkommensrecht
- Die Zurechnung und Aufteilung der Einkünfte aus E-Commerce
- Die Zurechnung von Einkünften bei der unentgeltlichen Übertragung von Betriebsvermögen durch Erbfall und Schenkung
- Die Zurechnung von Einkünften einer ausländischen Untergesellschaft gegenüber ihrer ausländischen Obergesellschaft nach Paragr. 14 AStG
- Die digitale Betriebsstätte : wertschöpfungsgerechte Besteuerung im Zeitalter der Digitalisierung
- Die ertragsteuerliche Behandlung ausgewählter COVID-19-Förderungen
- Die ertragsteuerrechtliche Zurechnung bei Stiftungen in Liechtenstein nach der Ruppe-Formel
- Die steuerliche Behandlung von Serverbetriebsstätten : Wertungen im Lichte der BEPS-Aktionspunkte 1 und 7
- Die österreichischen Verrechnungspreisrichtlinien 2021 (Teil 1) - ein Überblick
- Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention
- Distributions from foreign foundations and trusts - the case-law of the German Federal Fiscal Court (BFH)
- Does Art. 15 need revision in the light of new digital ways of working?
- Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of art. 17 OECD Model Convention
- Doppelbesteuerungsabkommen Österreich- Mazedonien
- Drittanstellung : zwischengeschaltete GmbH steuerlich zulässig? Zur Entscheidung des VwGH 4. 9. 2014, 2011/15/0149
- ETAS - European Tax Allocation System : ein Lösungsvorschlag für eine einheitliche Ertragsbesteuerung europäischer Unternehmen = ETAS - European Tax Allocation System : a proposal for a single taxation of European corporate earnings
- Einkommenszurechnung nach Paragr. 15 AStG
- Einkunftsabgrenzung bei grenzüberschreitenden Geschäftsbeziehungen : Das BMF-Schreiben "Verwaltungsgrundsätze - Verfahren"
- Einkünfte aus Auslandinvestmentfonds bei Anwendung von Doppelbesteuerungsabkommen : Zugleich grundsätzliche Überlegungen zur Relevanz des Abkommenrechts bei der Einkünftezurechnung
- Einkünfteaufteilung bei international tätigen Sportlern = Allocation of income of internationally active athletes
- Einkünftezurechnung im Internationalen Steuerrecht
- Einkünftezurechnung im Lichte des Entwurfs zu Art 1 Abs 2 OECD-MA = Allocation of income in the light of the draft version of Art 1 Para 2 OECD MC
- Einkünftezurechnung im internationalen Konzern = Attribution of income in international corporate groups
- Enhanced efforts against perceived no-tax corporations
- Exemption method and credit method : the application of article 23 of the OECD Model
- Federal income taxation of partners and partnerships in a nutshell
- Federal taxation of international transactions : principles, planning and policy
- Final regs. overhaul CFC subpart F income allocation rules
- Fiscal redistribution in Canada, 1994-2000
- Fiscal state aids, tax base erosion and profit shifting
- Fiscal transparency
- Foreign base companies : application of the Foreign Tax Law
- Foundations of international corporate taxation : a Swiss perspective
- Generalthema II: Abkommensberechtigung und persönliche Zurechnung von Einkünften
- German consequences of the authorized OECD approach for PE income allocation
- German rules conflict
- German tax authority's view of PE taxation
- Germany adopts new regulations governing allocation of income to permanent establishments
- Gewinnabgrenzung zwischen Stammhaus und Betriebsstätte : nationale Umsetzung des AOA in Paragr. 1 AStG n. F. durch das AmtshilfeRLUmsG
- Goed koopmansgebruik
- Grundzüge der Trustbesteuerung - dargestellt anhand der Praxis des Kantons Zürich
- Henkilökohtaisen tulon verotus
- Highlights des EStR 2000-Wartungserlasses 2011
- How you can make outsourcing work from a tax perspective
- Hybrid entities : problems arising from the attribution of income through withholding tax relief - can specific domestic provisions be a suitable solution concept?
- Hybrid entities and conflicts of allocation of income within tax treaties : is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Hybrid entities and the U.S. model income tax treaty
- IRS Rev. Rul. 91-32: extrastatutory attribution of partnership activities to partners
- IRS proposes regulations for taxing the "final frontier"
- IRS seeks to reverse Procter and Gamble result with proposed 482 regulations
- Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
- Income allocation issues under tax treaties
- Income taxes, interest rate parity, and the allocation of international savings in industrial countries
- India : recent rulings on taxability of offshore supplies and services under a "turnkey contract"
- Influencer income and tax treaties
- Influencer income and tax treaties : a response
- Inkomensherverdeling door IB en LB premies onder Oort
- Interkantonale und internationale Steuerausscheidung - Part 1
- International debt restructuring through conversion of bonds into stocks : tax effect from a Brazilian, Dutch and US points of view and international tax treaties concerned
- International income allocation under EU tax law : tinker, tailor, soldier, sailor
- International taxation of trust income : principles, planning and design
- Internationale belastingheffing van cloud computing
- Internationales Steuerrecht : Aussensteuerrecht, Doppelbesteuerungsrecht
- Internationella skatteregler i ljuset av elektroniska fenomen
- Interprovincial income allocation: the permanent establishment threshold in the e-commerce world
- Introductory speech - Income allocation in the 21st century : the end of transfer pricing?
- Is the beneficial ownership requirement compatible with the application of Article 1(2) to hybrid entities?
- Issues in international taxation
- Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
- Ist der Massgeblichkeitsgrundsatz bei der Zurechnung des wirtschaftlichen Eigentums anwendbar ? Eine Analyse am Beispiel des Leasings und der Pensionsgeschäfte
- Italian revenue agency provides new CFC guidance
- Italienische Aberkennung schweizerischer Gesellschaften : Anwendung der CFC-Regeln auch bei schweizerischen Gesellschaften mit fester Geschäftseinrichtung vor Ort
- Jämförelse mellan omfördelningsregler för enskilda näringsidkare i Sverige och Danmark
- Kernbereiche der neuen Prufungsgrundsatze zu Kostenumlagen
- Key practical issues in eliminating the double taxation of business income
- Körperschaftsteuer-Update : Aktuelles auf einen Blick : Gesetzgebung - Rechtsprechung - Verwaltungspraxis
- L'attribution du revenu en droit fiscal suisse et international
- La taxation par transparence des revenus des "constructions juridiques" (seconde partie)
- Las reglas sobre precios de transferencia bajo el Derecho Europeo : reflexiones en torno a la jurisprudencia del TJUE
- Leasing - Änderungen der EStG 2000 : Der Entwurf des Wartungserlasses bringt einige Änderungen der Zurechnungsbestimmungen beim Leasing
- Les prix de transfert des actifs immatériels et l'attribution du revenu à un contribuable : les sujets généraux du 61ème Congrès International de l'International Fiscal Association (Kyoto - 1er-5 Octobre 2007)
- Liechtensteinische Stiftungen steuerlich anzuerkennen?
- Mastercard considered to have a PE in India
- Movement of persons and tax mobility in the EU : changing winds
- Multinational enterprises, European State aid and transfer pricing : a study of the application of EU State aid law to transfer pricing and allocation of income to permanent establishments
- Neuausrichtung der internationalen Einkunftsabgrenzung im Steuerrecht
- Neue OECD-Richtlinien zur Gewinnaufteilung bei Vertreterbetriebsstätten : verkannt, verrannt, was nun?
- Neuregelung der Besteuerung immaterieller Werte im internationalen Kontext nach Paragr. 1 Abs. 3c AStG – Ist die Umsetzung des DEMPE-Konzepts gelungen?
- New Mexico income apportionment held constitutional
- New Polish controlled foreign company rules
- New services and intangibles regulations : IRS changes the mix
- Nochmals: Die liechtensteinische Familienstiftung im österreichischen Abgabenrecht
- OECD panel discussions on international tax issues
- PE problems
- Permanent establishment and income attribution in India
- Principles for the audit of the allocation of income between related persons in cases of cross-border transfers of business functions (administration principles - business restructurings)
- Professional football players' contracts : buy-out clauses and their intenational tax implications
- Profit and loss attribution between head office and permanent establishment in different jurisdictions: the German tax administration's point of view critically analysed
- Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the European Union : first steps in pillar two implementation in the European Union
- Qualifikationskonflikte einschließlich Zurechnungskonflikten = Qualification conflicts including income allocation conflicts
- Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
- Ready for my close-up, Mr. Demille : formulary apportionment's ticket out of Palookaville
- Recent developments in German taxation of distributions of foreign trusts and foundations to their Germany-based beneficiaries
- Reflections on the allocation of income and expenses among national tax jurisdictions
- Rette indkomstmodtager : allokering og fiksering
- Revised discussion draft on a new Article 7 of the OECD Model Tax Convention
- Rolls Royce decision : income attribution to permanent establishments
- Rules for determining income and expenses as domestic or foreign | Les règles pour déterminer l'origine nationale ou étrangère des revenus et des charges | Die Regeln für die Einordnung von Einnahmen und Ausgaben als inländische oder ausländische | Reglas para determinar el origen nacional o extranjero de las rentas y los gastos
- Sales factor inclusion and attribution rules for intangible income
- Selected tax policy implications of global electronic commerce
- Settlor control - what kind of a problem is it?
- Sharing the pie : taxing multinationals in a global market
- Shifting sands
- Should the arm's length principle retire?
- Slowakische Kommanditgesellschaften im Licht einer konsistenten Einmalerfassung = The Slovakian komanditná spoločnost' in light of the consistent principle of single recognition
- Special seminar on Canadian tax treaties: policy and practice
- State taxation of professional athletes: congress must step in
- Switzerland in international tax law
- Switzerland in international tax law
- Tax concepts affecting the foreign entertainer or athlete performing in the States
- Tax issues raised by the use of cross-border partnerships
- Tax planning for immigration to Canada
- Tax ramifications to a foreign corporation of using a service provider in host country
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treatment of trusts in Austria
- Tax treaty treatment of start-up expenses in connection with the establishment of a PE
- Taxation in a global digital economy
- Taxation of business organizations in Canada
- Taxation of business organizations in Canada
- Taxation of contract splitting with artistes and sportsmen according to the OECD Model
- Taxation of entertainers and sportspersons performing abroad
- Taxation of foreign and national enterprises (Volume IV) : methods of allocating taxable income
- Taxation of interest income realised by a foreign person
- Taxation of international performing artistes : the problems with article 17 OECD and how to correct them
- Taxation of international sportsmen
- Taxation of telecom suppliers' turnkey contracts in India
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Taxing artificial intelligence and robots : critical assessment of potential policy solutions and recommendation for alternative approaches
- Taxing robots? From the emerge of an electronic ability to pay to a tax on robots or the use of robots
- The Cayman tax: a game changer for the Belgian income tax treatment of trusts?
- The CbC report & the forgotten Table 3
- The League of Nations' Draft Convention for the Allocation of Business Income between States - a new starting point for the attribution of profits to permanent establishments
- The OECD Pillar One : an update
- The OECD Report : "Attribution of income to permanent establishments" : a commentary
- The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
- The OECD's tax policy process on digitalization - minimizing the risk of unintended damage
- The allocation of income and expenses among countries : report on the invitational conference on transfer pricing
- The allocation of severance payments under Article 15 of the OECD Model
- The arm's-length standard is alive and well in Utah
- The attribution of income in Swiss and international tax law
- The attribution of income in the Netherlands and the United Kingdom
- The attribution of income to a person for tax treaty purposes
- The case for formulary apportionment
- The challenges associated with accumulating and distributing previously taxed earnings & profits
- The determination of transfer prices for tax purposes: prepared by Argentina. Country Note No. 1. Setting of transfer prices, legal provisions, regulations and jurisprudence
- The economic allocation of income and the disregarding of narrowly held entities following the OECD/G20 Base Erosion and Profit Shifting Project: coordination of work on exchange of information and income allocation rules
- The impact of the OECD Partnership Report (1999) on tax avoidance in outbound cases
- The journey goes on, but where to? - A review of the 2013 Korean Supreme Court decisions on entity classification issues
- The lessons of Whirlpool
- The missing keystone of income tax treaties
- The missing keystone of income tax treaties
- The principles of income attribution are not unmoored by section 865(e)(2)
- The role of the 'other income' article within the structure of tax treaties
- The status of mutual agreement between the Netherlands and Germany on the allocation of severance payments
- The taxation of income from capital versus the taxation of earned income in Norway
- The taxation of income from foreign investments : a tax study of some developing countries
- The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality
- Timing issues in the application of double tax treaties
- Transfer pricing aspects of electronic commerce : Belgium
- Transfer pricing aspects of electronic commerce : Spain
- Transfer pricing aspects of electronic commerce : United Kingdom
- Treatment of "training activities" for artistes and sportsmen according to the OECD Model
- Treatment of artistic income where there is no public performance according to the OECD Model
- Treatment of income from inaction of artistes and sportsmen according to the OECD Model
- Triangular cases involving income attributable to PEs
- U.S. proposed global trading regs: preliminary questions regarding application
- U.S. state tax considerations for international tax reform
- U.S. tax review [BEAT regulations : part 2]
- U.S. tax review [final regulations on FTCs]
- US-Canada treaty overrides Section 842(b): North West Life Assurance
- Unitary approaches in international taxation
- Update zum internationalen Steuerrecht - die Highlights
- User participation in value creation
- VWGH zur Einkünftezurechnung an eine "Management-GmbH"
- Valutaresultaten en overige winstallocatieperikelen
- Valutawijzigingen: de reikwijdte van de zelfstandigheidsfictie
- Veranlassungsgerechte Zuordnung von Einkünften auch bei ehemaligen Betriebsstätten : BFH, Urteil vom 20. 5. 2015 - I R 75/14
- Vermeidung der Hinzurechnung durch schweizerische Domizilgesellschaft. BFH Urteil vom 6.12.1995
- Verschärfung der Voraussetzungen zur Anrechenbarkeit von ausländischen Steuern in den USA : die Final Foreign Tax Credit Regulations v. 4.1.2022
- Verteilte Versteuerung kumuliert anfallender Einkünfte : Gebotene Versteuerung nach dem Zufluss-Abfluss-Prinzip
- Vodafone 2 v Revenue and Customs Commissioners : SpC 479
- VwGH zur Anwendung der Paragr. 22 BAO auf irische IFSC-Gesellschaften = Austrian Supreme Administrative Court applies the anti-abuse-provision to Irish IFSC companies
- What the OECD can learn from U.S. states about corporate income apportionment
- What's it to (the) U.S.? An impact analysis of Pillar 1 for U.S. multinationals
- Which method to use for the valuation of football players’ image rights?
- Whirlpool and the subpart F manufacturing branch rule
- Wirtschaftliches Eigentum und Absetzung für Abnutzung bei Fruchtgenussrechten an übertragenen Immobilien - Vorbehaltsfruchtgenuss
- Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
- Zuordnung von Derivaten zwischen verschiedenen Teilen desselben Unternehmens oder zwischen verbundenen Unternehmen
- Zuordnung von Einkünften und Betriebsausgaben zwischen Nahestehenden in den USA
- Zur (Un-)Möglichkeit von Floating Income im DBA-Recht : zugleich Anmerkung zu FG München, Urt. v. 31.5.2017 - 9 K 3041/15, IStR 2017, 749 mAnm Behrenz
- Zur Einkünftezurechnung und Beweisführung bei Liechtensteinischen Stiftungen
- Zurechnung von Einkünften zu einer "festen Einrichtung" in Liechtenstein : misst der VwGH mit unterschiedlichen Massstäben?
- Zurechnung von Vermögen und Einkünften von US-Trusts : verstößt die Zurechnungspraxis gegen den Freundschaftsvertrag von 1954?
- Zurechnungskonflikt bei Durchgriff durch eine Schweizer Gesellschaft = Income allocation conflict caused by the Austrian look-through approach applied to a Swiss Company
- Zurechnungskonflikt bei Durchgriff durch eine schweizerische Gesellschaft = Income allocation conflict caused by the Austrian look-through approach applied to a Swiss company
- Zurechnungskonflikte bei Personengesellschaften = conflicts of allocation in connection with hybrid entities
- Änderungen im Bereich der internationalen Einkunftsabgrenzung durch die Unternehmensteuerreform 2008
- Übertragung von Einkunftsquellen, Niessbrauch
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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/vRQ8vop8q-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/vRQ8vop8q-s/">allocation of income</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>
