exemption method
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exemption method
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- exemption method
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- A German perspective on subject-to-tax clauses
- A fresh look at article 3(2) of the OECD Model
- AbgSiG 2007 : Wichtiges zur Einkommensteuer
- Abzug von Verlusten bei Anwendung der DBA-Freistellungsmethode : EuGH, Urteil vom 17. 12. 2015 - Rs. C-388/14, Timac Agro Deutschland GmbH
- Amendments to Spanish methods of avoiding international economic double taxation and the tax treatment of Spanish holding entities
- An economist's view on source versus residence taxation - the Lisbon objectives and taxation in the European Union
- Anrechnungs- oder Freistellungsmethode bei (Blossen) Immobilieneinkünften aus Personengesellschaften, wenn die Zielländer dem Intransparenzprinzip folgen
- Application of exemption-with-progression method: preliminary ruling requested from ECJ
- Article 3(2) of the OECD and UN Models : an international view
- Aspekte der Unternehmensbesteuerung in Europa
- Ausländische Betriebsstättenverluste im Lichte der Vorgaben des EU-Rechts
- Ausländische Betriebsstättenverluste und DBA-Auslegung
- Ausländische Quellensteuer auf im Inland steuerfreie Dividenden als Betriebsausgabe nach Paragr. 26 Abs. 6 KStG abziehbar
- Ausländische Verluste und negativer Progressionsvorbehalt
- Austrian court rules on the treatment of cross-border losses under tax treaties with exemption method
- Auswirkung der Körperschaftsteuersenkung auf den "Switch Over" = Consequence of the reduction of Austrian corporate tax rate for the "switch over"
- Auswirkungen der geänderten BFH-Rechtsprechung zum Progressionsvorbehalt in Wegzugs-, Zuzugs- und Doppelwohnsitzfällen
- Avoidance of international double taxation : a plea for the exemption system in Portugal
- Avoiding double taxation : credit versus exemption - the origins
- Befreiungsmethode mit Progressionsvorbehalt auch im Quellenstaat? = Exemption method with progression proviso also in the source state?
- Belastingvoordelen van de grensoverschrijdende economisch actieve EU-persoon : een onderzoek naar de behoefte aan en de mogelijkheden van het minimaliseren van fiscale belemmeringen van het vrije personenverkeer in de Europese interne markt
- Belgium : case law on the determination of the level of a cyclist's foreign income
- Belgium and Luxembourg consider physical presence change in double tax treaty
- Berücksichtigung ausländischer Betriebsstättenverluste nach dem JStG 2009
- Betriebstättenvorbehalt und Methodenartikel : ein Beitrag zur autonomen Abkommensauslegung
- Budget for 2009 : tax increases in a bear market
- CJEU finds German exemption regime acceptable
- Canada's Technical News 36 - worth waiting for?
- Changes in methods of avoiding double taxation
- Columbus Container Services B.V.B.A. & Co v Finanzamt Bielefeld-Innenstadt : the ECJ fails to grasp the tax competition nettle in relation to foreign income rules
- Conflicts of qualification : the discussion is not finished
- Corporate taxation trends in Europe
- Cour d'Arbitrage : arrêt no. 2/95 du 12 janvier 1995
- Credit and exemption under tax treaties in cases of differing income characterization
- Credit versus exemption : an evolving constellation of constellations
- Credit versus exemption under domestic tax law and treaties
- DBA Liechtenstein auf dem Prüfstand des Verfassungsgerichtshofs = Tax treaty with Liechtenstein put to the test before the Constitutional Court
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof. mr. G.T.K. Meussen, Radboud Universiteit Nijmegen
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof. mr. R.J. de Vries, Universiteit van Leiden en Nyenrode
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof. mr. S. van Weeghel, Universiteit van Amsterdam
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof.dr. J.A.G. van der Geld, Universiteit van Tilburg
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof.dr. J.N. Bouwman, Rijksuniversiteit Groningen
- De Wet VPB 2007 vanuit het perspectief van de fiscale wetenschap : antwoorden van prof.dr. R.P.C.W.M. Brandsma, Universiteit van Nyenrode
- De vrijstellingsmethode ter voorkoming van internationaal dubbele belasting
- Der Methodenwechsel des Paragr. 10 Abs 4 KStG im Licht des Gemeinschaftsrechts
- Der Progressionsvorbehalt
- Deutsche Abkommenspolitik - Trends und Entwicklungen 2011/2012
- Die Anwendung der Anrechnungs- und Befreiungsmethode im neuen DBA Deutschland-Osterreich
- Die Berechnung der ausländischen Durchschnittsteuerbelastung bei Anwendung der Befreiungsmethode
- Die Berechnung einer vergleichbaren Durchschnittssteuerbelastung im Rahmen von Paragr. 10 Abs. 4 KStG sowie VO zu Paragr. 48 BAO = Calculation of a comparable average tax burden
- Die DBA-Freistellungsmethode als unzulässige Beihilfe i. S. d. Art. 87 EG? = The exemption method of DTC-Law in the light of the EC state aid prohibition?
- Die Methoden zur Vermeidung der Doppelbesteuerung : Aanrechnungs- und Befreiungsmethode
- Die Umsetzung der CFC-Regelungen der Anti-BEPS-Richtlinie in Österreich - Teil 2
- Differences between residents and non-residents concerning progression
- Domicile : U.S. citizen subject to income tax on foreign-source income if not derived from U.S. sources
- Double tax relief : do more advantageous national rules take precedence over a tax treaty?
- Double tax relief systems : a current and future perspective
- El acuerdo sobre asuntos económicos veinte años después: la exención de las entidades eclesiásticas en el impuesto sobre sociedades
- Enhancing the Portuguese corporate tax regime
- Europese eenwording : ook voor Nederlandse artiesten?
- Exemption and tax credit in German tax treaties : policy and reality
- Exemption and tax credit in German tax treaties : policy and reality
- Exemption method and Community law
- Exemption method and credit method : the application of article 23 of the OECD Model
- Exemption method in the EU Parent-Subsidiary Directive amended in respect of hybrid instruments : what about the credit method?
- Exemption method introduced
- Exemption reforms are timely benefit
- Exemption with progression : are foreign-source business losses deductible from Austrian taxable income?
- Exemption with progression : can losses incurred abroad lead to reduced tax liability?
- Exemption with progression : foreign-source severance payments are included in determining the rate of tax
- Extension of Malta's participation exemption
- Fictious residence abroad - the Netherlands may not apply "exemption with progression" rule
- Fiscaal praktijkboek 2019-2020 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base
- Foreign losses, tax treaties and EC fundamental freedoms : a new German case before the ECJ
- Foreign tax credit or tax exemption for Dutch kick boxer
- Foreign tax credits and overseas investment : more reform necessary?
- Foreign-source income : application of the exemption with progression method
- Freistellung im internationalen Steuerrecht
- Freistellungs- oder Anrechnungsmethode : Anmerkungen zu Urteilen des Bundesfinanzhofs zur sog. Aktivitätsklausel gemäss Art. 24 Abs. 1 Ziffer 1 Buchstabe a Satz 1 DBA CH-D
- Freistellungs- und Anrechnungsmethode in den Doppelbesteuerungsabkommen
- Fundamental changes to Indonesia's tax system to attract investment
- Generalthema II : Praktische Probleme bei der Vermeidung der Doppelbesteuerung von Unternehmensgewinnen
- German-Spain tax treaty : taxation of employment income
- Germany : Federal Tax Court closes loophole in Germany-Luxembourg tax treaty
- Germany's exemption provision and the subject-to-tax clause
- Germany's tax treaty negotiation policy
- Germany-Belgium tax treaty : application of exemption with progression rule
- Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
- Haken en ogen aan Belgische vrijstellingsmethode met progressie voorbehoud
- Holding structures and exemptions from capital duty : an overview of recent developments concerning non-discrimination provisions in tax treaties
- How does the CJEU's case law on cross-border loss relief apply to cross-border mergers and divisions?
- Indirect credit versus exemption : double taxation relief for intercompany distributions
- Individual income tax
- Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law : the example of Spain
- International tax reform : an interim report
- Internationale Schachtel - Anrechnungs- oder Befreiungsmethode - die Story geht weiter
- Interpretation of subject-to-tax clauses in Belgium's tax treaties : critical analysis of the "exemption vaut impôt" doctrine
- Intra-firm transactions : what if Member States subjected taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption?
- Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?
- Italy to implement major revamp : focus on international tax aspects
- Italy's branch exemption : a competitive boost for Italian businesses abroad
- 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
- Juros sobre o Capital Próprio y artículo 21 LIS : la exención pervive
- Key practical issues to eliminate double taxation of business income
- Key practical issues to eliminate double taxation of business income
- La réforme de la fiscalité des immeubles étrangers sur la sellette
- Lag om undanröjande av internationell dubbelbeskattning
- Les distributions "intra-communautaires" des sociétés françaises et la spécificité de la convention Franco-Italienne
- Losing out at the snooker table : cross-border loss compensation for PEs and the fundamental freedoms
- Loss of personal income tax advantages in cross-border situations infringes EU fundamental freedoms
- Maakt het Europese Hof van Justitie onderscheid tussen de verrekenings- en de vrijstellingsmethode?
- Methodenwechsel - Ausnahmeregelungen für das Vorliegen einer Passivgesellschaft = "Switch over" - exemptions from the qualification as "passive company"
- Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden
- Métodos para eliminar la doble imposición internacional en Colombia
- Norway's tax reform 2004-2006
- Notable fiscal and tax developments in 2000-2001
- Oil and gas operational structure based on joint operation agreements gives rise to multiple permanent establishments within a single country
- Opening Pandora's box : 10 international effects of Portugal's corporate tax reform
- Paragr. 20 Abs. 2 und 3 AStG a.F. vor dem EuGH - Meistbegünstigung "Reloaded"?
- Partnership income : German rulings applying provisions of the German-Spanish treaty
- Pending cases filed by German courts I : the Ritter-Coulais case
- Personenbelasting : beroepsinkomsten : bezoldigde activiteit in Duitsland en verlieslatende zelfstandige activiteit in België : Belgisch verlies verrekenbaar met latere belgische inkomsten : invloed dubbelbelastingverdrag : rechtspraak
- Polnische "Switch-over-Klausel" - von der Anrechnungs- zur Freistellungsmethode = Polish "Switch-Over Clause" - from the credit method to the exemption method
- Progressionsvorbehalt bei DBA-befreiten Auslandszinsen : ein ewiger Mythos? = Foreign interest and tax treaty exemption with progression : an eternal myth?
- Proposed earnings stripping regulations : limitations on interest deductions by corporations with related tax-exempt and foreign creditors
- Qualifikations- und Zurechnungskonflikte im DBA-Recht
- 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)
- Reciprocal exemption - a regime to treasure
- Reforming U.S. international corporate taxation : an exemption system in the U.S.?
- Reforming the taxation of foreign direct investment by U.S. taxpayers
- Regelungsbereich des Feststellungsverfahrens gemäss Paragr. 50d Abs. 1 Satz 2 EStG 1997/1999; Unterscheidung zwischen Freistellungsbescheid und Freistellungbesscheinigung
- Regelungsbereich des Freistellungsverfahrens gemäss Paragr. 50d Abs. 1 Satz 2 EStG 1997
- Relief from international double taxation : the basics
- Relieving double taxation : a look at Lidl Belgium
- Removing U.S. tax subsidies for foreign investment
- Royalties a non residenti tra esclusione ILOR e convenzioni internazionali
- Rätsel um den Anwendungsbereich der jüngeren abkommensrechtlichen Switch-over-Regelungen
- SWI-Jahrestagung : Befreiungsmethode im Zweifel mit Progressionsvorbehalt = SWI Conference : exemption method with progression
- Saldering van buitenlandse winsten en verliezen
- Schwierigkeiten bei der Anwendung der DBA-Entlastungsverordnung in der Praxis = Practical problems with applying the double tax exemption regulation
- Seminar C : Anrechnungs- vs. Freistellungsmethode - steuerpolitische Grundsatzüberlegungen
- Sensationelle Neuerung bei DBA-Auslandsverlusten
- Shortcomings in the EU Merger Directive
- Should the exemption method have priority over the credit method in international tax law?
- Steuerfreier Veräusserungsgewinn aus unbeweglichem Vermögen beschränkt Steuerpflichtiger
- Structuring an exemption system for foreign income of U.S. corporations
- Subject to tax artiklar i DBA
- Switch-Over bei Veräusserungsgewinnen aus internationalen Schachtelbeteiligungen = Switch-over and capital gains on shares
- Systems of general sales taxation : theory, policy and practice
- Systems to prevent accumulation of taxation in parent-subsidiary relationships
- Tax exemption regime for foreign-sourced income
- Tax incentives : favorable tax treatment for certain coordination centers
- Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
- Tax treaties : building bridges between law and economics
- Tax treaty aspects of the McDonald's state aid investigation
- Tax treaty issues relating to cross-border employee stock options
- Tax treaty with Finland : tax benefit for deductions under the "exemption with progression" clause
- Tegemoetkoming wegens dubbele belasting bij fictief binnenlands belastingplichtigen
- Territoriality in search of principles and revenue : Camp and Enzi
- The Germany-Ireland tax treaty and double nontaxation
- The exemption regime for foreign-source business income : an international comparison
- The impact of the international tax system of the home country on the location decision of a foreign permanent establishment: the case of Germany
- The interpretation of "profits and gains" in exemption clauses
- The interpretation of article 23 of the OECD Model
- The need to avoid double economic taxation triggered by CFC rules under tax treaties, and the way to achieve it
- The new approach to qualification conflicts has its limits
- The paradox of gross taxation at source
- The relevance of WTO Law for tax matters
- The scope of the Netherlands tax exemption for holding companies
- The so-called "dredging case" published at last
- The tax sparing mechanism and foreign direct investment
- The tax-efficient supply chain : considerations for multinationals
- The treatment of losses in a permanent establishment
- The view from a tax credit country
- Trends in the methods of avoiding double taxation
- Trends in the taxation of outbound foreign direct investment
- Turin Tax Court denies treaty residence state dividend exemption absent source taxation : no country for economic double taxation relief?
- UK High Court decision on franked investment income
- Unilateral relief for international double income taxation in the Netherlands
- Verliesverrekening over de grens - de vrijstellingsmethode ingekaderd
- Verluste im Recht der Doppelbesteuerungsabkommen
- Verlustvortrag und negativer Progressionsvorbehalt
- Verwertung von Auslandsverlusten bei DBA mit Befreiungsmethode
- Veräußerung im Privatvermögen gehaltener ausländischer Grundstücke - Vortrag für freigestellte Verluste zu Zwecken des Progressionsvorbehalts
- Vorbehaltsklauseln in den deutschen Doppelbesteuerungsabkommen
- Vorm geven aan de vrijstellingsmethode
- Wegwijs in het internationaal belastingrecht
- Wegwijs in het internationaal belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Wegwijs in het internationaal en Europees belastingrecht
- Werken aan winst? Werken aan de interne markt! (1)
- Werken aan winst? Werken aan de interne markt! (2)
- What if Member States subjected non-resident taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption?
- What is international double taxation?
- Which method should the European Community adopt for the avoidance of double taxation?
- Why exempt foreign business profits?
- Wijziging vrijstellingsmethode Moeder-dochterrichtlijn in verband met hybrids : verrekeningsmethode vergeten?
- Zum sachlichen Anwendungsbereich des Progressionsvorbehalts im Abkommensrecht : Treaty overriding durch Rechtsprechung und Finanzverwaltung?
- 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
- Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method
- Übergang auf die Anrechnungsmethode - Paradigmenwechsel in der Abkommenspolitik?
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