territoriality
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The concept territoriality represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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territoriality
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The concept territoriality represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- territoriality
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- (Grensoverschrijdende) verliesverrekening
- 1977 Tax Council Report : first part
- A critical review of Italy's digital services tax
- A two-pronged approach to reforming international corporate taxes in the U.S
- A worldwide territorial system
- Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
- Achieving a territorial result without switching to a territorial system
- Agassi v Robinson
- Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
- Allgemeines Völkerrecht
- Alternative taxation regimes for new tax residents
- America's refusal to 'race to the bottom' : worldwide vs. territorial taxation
- Are we there yet? The journey towards US tax reform
- Autonomous jurisdiction for VAT purposes
- Back to the future? The potential revival of territoriality
- Berücksichtigung ausländischer Verluste im Quellenstaat nach Gemeinschaftrecht = Deductibility of foreign losses in the source state according to EC law
- Besinnung auf das Territorialitätsprinzip : Schlussanträge der Frau Generalanwalt J. Kokott vom 12.9.2006 in der Rs. C-231/05, Oy AA
- Blickpunkt International
- Blickpunt international
- Bosal Holding and the confusion surrounding the territoriality principle
- Brevi riflessioni in merito alle interrelazioni tra rapporti di controllo, oggetto principale e stabile organizzazione
- Businesses take territory seriously
- CFC regimes for financial services : a quick world tour of approaches by other jurisdictons and the future of the U.S. AFE in a territorial system
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- Comments on the proposed adoption of a territorial tax system in the United States
- Computation of taxable income : attribution of general expenses to permanent establishment
- Controlled foreign companies : selected policy issues - or the missing elements of BEPS Action 3 and the Anti-Tax Avoidance Directive
- Corporate income tax : recent developments in the French territorial approach
- Corporate inversion strategies versus anti-inversion Treasury Regulations
- Corporate inversions, stateless income, and transfer pricing
- Costa Rican deficit drives aggressive interpretation of tax law
- Cross-border loss relief in the EU : implications of recent developments in Germany regarding outbound permanent establishments
- Current developments in international taxation
- Danish tax planning : holding & investment companies; limited territoriality taxation
- Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
- Das Leistungsfähigkeitsprinzip im Licht des Gemeinschaftsrechtes : "Rechtssicherheit ist Prinzipien- oder Regelsicherheit"
- Das Territorialitätsprinzip als theoretische Grundlage der beschränkten Steuerpflicht
- Das Territorialitätsprinzip im Licht des Europarechts
- Das Territorialitätsprinzip im Lichte des Leistungsfähigkeitsprinzips
- De grensoverschrijdende fiscale eenheid in de btw
- De grondregels van het Belgisch fiscaal recht
- De territorialiteit van de Belgische belastingen in het algemeen en op de inkomsten in het bijzonder
- De territorialiteit van de inkomstenbelasting op nieuwe wegen en grondslagen
- Delineating a group taxation system for the European internal market: entitlement to group membership and territorial scope
- Denmark : new joint taxation regime, territoriality principle and reduction of the corporate tax rate
- Departmental interpretation and practice notes no. 21 : locality of profits
- Derecho fiscal internacional : temas selectos
- Designing a territorial tax system for the United States
- Die DDR im Internationalen Steuerrecht
- Die US-Steuerreform - Überblick über die wichtigsten Neuregelungen für Unternehmen
- Die Zukunft des internationalen Steuerrechts nach dem Manninen-Urteil
- Die beschränkte Steuerpflicht im Licht von Territorialitätsprinzip, Isolationstheorie und Objektsteuercharakter
- Dividend exemptions go viral
- Does the concept of competitiveness have meaning in formulating corporate tax policy?
- Doppelbesteuerung trotz Doppelbesteuerungsabkommen und Steuerumgehung durch die Gestaltbarkeit von Abkommensberechtigungen
- Doppelbesteuerung und EU-Recht
- Double nontaxation of real estate investments by or through Danish corporations
- Droit fiscal des affaires
- EU : Marks & Spencer - questions unanswered
- Een Vlaamse fiscaliteit binnen een economische en monetaire unie
- Een sfinx zonder geheim : commentaar bij het Marks and Spencer-arrest van het Europese Hof van Justitie
- Een territoriale groepsregeling - deel 1
- En vertu de l'article 11 de la Convention fiscale franco- comorienne signée le 27 mars et le 8 juin 1970, toujours applicable à la collectivité territoriale de Mayotte, les revenus provenant de l'exploitation d'un navire ne sont imposables que dans le territoire où l'entreprise a sa direction effective
- Enjeux fiscaux de demain : l'avenir de la territorialité de l'impôt sur les sociétés : compte-rendue partiel de la conférence annuelle organisée le 11 décembre 2003 par l'Alliance Fiscale et Les Échos Conférences
- Enregistrement et ISF territorialité de l'impôt
- Europarechtliche Bedenken gegen den räumlichen Anwendungsbereich des deutschen Umsatzsteuergesetzes
- Exit taxes on companies in the context of the EU internal market
- Expatriation : tax and other consequences (part 1)
- Exploring the contours of a proposed U.S. exemption (territorial tax system)
- Festschrift für Jürgen Lüdicke
- Fiscal cohesion, fiscal territoriality and preservation of the (balanced) allocation of taxing power; what is the difference?
- Fiscalidad internacional y territorialidad del tributo
- Fiscalidade
- Forgiveness of a debt and the territoriality principles
- Freedom of establishment and transfer pricing threats for the EU single market
- French CFC regime examined
- French rules still allow broad planning for corporate losses
- French wealth tax - a possible increase of your tax liability
- From worldwide to territorial taxation : is Italy now an attractive destination for migrating individuals?
- Fundamental changes to Indonesia's tax system to attract investment
- Geen Grand Design vennootschapsbelasting, Nederland als vestigingsplaats heeft voorrang
- Gewinnbesteuerung in Hong Kong
- Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
- Grensoverschrijdende verliesverrekening : niet afschaffen maar uitbreiden
- Grundfragen des Europäischen Steuerrechts
- Harry Grubert's evolving views on international tax policy
- Has the United States really moved to a territorial system, or is it false advertising?
- Het fiscaal inwonerschap van vennootschappen in een gemondialiseerde economie : een analyse in de context van de Belgische inkomstenbelastingen en dubbelbelastingverdragen
- Het territorialiteitsbeginsel : weg ermee? : verslag van een symposium van Rb. Haarlem ter gelegenheid van de installatie van zeven nieuwe belastingrechters van 27 juni 2005
- Het territorrialiteitsbeginsel
- Het toepassingsgebied van het territorialitieitsbeginsel in het Belgisch fiscaal recht : het voorbeeld van inkomsten die worden uitgekeerd door Franse burgerlijke vastgoedvennootschappen : enkele beschouwingen bij drie recente beslissingen
- Hey you kids! Get off my lawn! Living with your (grumpy) granddad's foreign tax credit: the foreign tax credit in a non-income tax world and the prospects of seeing a territorial tax system (if not Russia) from your front porch
- Hong Kong and the territorial source of business profits
- Hong Kong taxation : where do profits arise?
- Hong Kong’s territorial tax regime under fire : the impact of BEPS 2.0, the EU greylist and Hong Kong’s struggle to remain competitive
- Hughes de Lasteyrie du Saillant : crossing borders?
- Il principio di territorialità nell'imposta sul valore aggiunto (2000-2016)
- Impact of international changes to Hong Kong and its reaction
- In defence of the European Court of Justice
- Indirect taxation of digital services in Latin America : a comparative overview of recent developments in Argentina, Chile, Colombia, Mexico, Peru and Uruguay
- Integration and disintegration in Europe: reordering the treaty map of the continent
- Internal and external neutrality : on the significance of the allocation of the powers of taxation on the choice between a permanent establishment and a subsidiary in relation to the Danish territoriality principle
- International tax - a primer for reform proposals
- International tax law : new challenges to and from constitutional and legal pluralism
- International taxation in Sub-Saharan Africa
- Interpretatieperikelen rond de remittance-bepaling van het belastingverdrag met Malta
- Introduction to comparative tax law
- Investing in Central America: a comparative tax analysis
- Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
- Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
- Keuzestelsel in de vennootschapsbelasting na 2007?
- Kontinentalsoklen i skatteretlig belysning
- L'exemption conventionnelle : assiette, base ou calcul de l'impôt?
- La TVA dans les échanges internationaux : TVA intracommunautaire et relations avec les pays tiers
- La aplicación del IVA en la prestación de servicios
- La compétence fiscale
- La déduction de pertes subies à l'étranger
- La obligación de facturación en las operaciones internacionales
- La territorialité de l'impôt
- Le vade-mecum de la fiscalité internationale
- Les dérogations au principe de territorialité des impôts établis sur les bénéfices des sociétés de capitaux en droit fiscal français
- Liber Amicorum Jacques Malherbe
- Liber Amicorum Stefaan Van Crombrugge
- Limit on the territorial effect of Irish tax legislation
- Loi d'orientation No. 92-125 du 6 février 1992 relative à l'administration territoriale de la République
- L’evoluzione delle norme del diritto tributario internazionale : verso un diritto tributario «globale»?
- Meaningful corporate tax residence
- Moving to territoriality? : implications for the U.S. and the rest of the world
- Nationale und internationale Unternehmensbesteuerung in der Rechtsordnung : Festschrift für Dietmar Gosch zum Ausscheiden aus dem Richteramt
- Neuere Entwicklungen bei der Gewerbesteuer in grenzüberschreitenden Fällen : FG Düsseldorf, Urteil v. 28.5.2020 - 9 K 1904/18 G
- Neutrality and territoriality : competing or converging concepts in European tax law?
- Neutrality and territoriality : competing or converging concepts in European tax law? : comment
- New Zealand's international taxation
- O princípio da territorialidade no regime de tributação da renda mundial (universalidade)
- On X Holding and the ECJs ambiguous approach towards the proportionality test
- One answer to why and how to tax the digitalized economy
- Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
- Origin-based double tax conventions and import neutrality
- Over de (on)verenigbaarheid van het fiscale-eenheidsregime met de vestigingsvrijheid
- Perspectives on the worldwide vs. territorial taxation debate
- Precios de transferencia y el Derecho de la Unión. El asunto Hornbach-Baumarkt, C-382/16 = Transfer pricing and Union law. The Hornbach-Baumarkt Case, C-382/16
- Preparing for a U.S. residency audit in Puerto Rico and the U.S. Virgin Islands
- Principles of law : function, status and impact in EU tax law
- Prinzipien des Internationalen Steuerrechts
- Putting territoriality in its place : Singapore's perspective on tax competitiveness
- Qatar and international taxation : Part I - An overview of the legal and tax systems
- Recent issues in Danish CFC rules
- Reflexiones en torno a un modelo latinoamericano de convenio de doble imposición
- Repatriation of foreign earnings : a lesson from past efforts
- Report on the CFE congress of 24 November 2006 held in Amsterdam
- Research handbook on European Union taxation law
- Rethinking EU VAT for P2P distribution
- Review of conference on what the United States can learn from the experience of countries with territorial tax systems
- Rise and decline of the Westphalian principle in taxation : the web tax case
- Réflexions sur le "tax sparing" à la lumière de la convention belgo-brésilienne
- Seeing the linkage between inversions and territoriality
- Sharing the pie : taxing multinationals in a global market
- Showdown over reinvoicing
- Sistema de administración de los derechos por el uso o goce de la zona federal maritimo terrestre y los terrenos ganados al mar (ZOFEMAT)
- Social security contributions as a fiscal burden on enterprises engaged in international activities | Les prélèvements sociaux, éléments de la charge fiscale pesant sur les entreprises engagées dans des activités internationales | Die Sozialabgaben als Belastungsfaktor bei Unternehmen mit internationaler Tätigkeit | Las contribuciones de seguridad social como carga fiscal sobre las empresas que desarrollan actividades internacionales
- Soft law and the global financial system : rule making in the 21st century
- Some aspects of the territorial scope of double tax treaties
- Some thoughts on a fair allocation of corporate tax in a globalizing economy
- Source taxation : pros and cons = Territorialitätsprinzip : Vor- und Nachteile
- Source versus residence - an EU perspective
- South African tax update
- Spunti e osservazioni in tema di soggetti legittimati e questioni dirimibili nell'ambito della procedura di risoluzione delle controversie fiscali internazionali di cui alla Direttiva UE n. 2017/1852
- Stateless income
- Stateless income's challenge to tax policy [part 1]
- Steuern auf ausländische Einkünfte
- Supreme Court defines residence for individuals
- TCJA : worldwide vs. territorial system
- TVA et territorialité des services : nouvelles règles du jeu au 1er janvier 2010
- Tax Council Report : second part
- Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states
- Tax nexus and jurisdiction in international and EU law
- Tax reforms could force foreign companies to restructure
- Tax sovereignty of the member states and the European Court of Justice : new trends or confirmation?
- Taxation and development: the weakest link? Essays in honor of Roy Bahl
- Taxation in Latin America
- Taxation of foreign business income within the European internal market : an analysis of the conflict between the objective of achievement of the European Internal Market and the principles of territoriality and worldwide taxation
- Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities
- Taxe sur la valeur ajoutée : champ d'application : territorialité des prestations de services : exigibilité : redevable : obligations
- Taxing offshore transactions in India and the territoriality clause : a case for substantial constitutional limitations on Indian Parliament's power to retrospectively amend the Income Tax Act
- Ten years of Marks & Spencer
- Territorial and worldwide tax systems : should France adopt the U.S. system?
- Territorial income tax systems
- Territorial tax systems : motivations and key considerations for effective change
- Territorial taxation : an invitation to tax avoidance and evasion
- Territorialiteit is de oplossing van veel problemen
- Territoriality : for and against
- Territoriality and the original intent of Subpart F
- Territoriality condition and spread taxation : no income in Belgium required
- Territoriality for U.S. corporations getting closer, but important issues remain
- Territoriality in search of principles and revenue : Camp and Enzi
- Territoriality principle : French corporation may not deduct aid to foreign subsidiary if such aid is permanent
- Territorialität und Personalität : Festschrift für Moris Lehner zum 70 Geburtstag
- Territorialité et mondialité de l'impôt : étude de l'imposition des bénéfices des sociétés de capitaux à la lumière des expériences française et américaine
- The "biggest tax cut" from the Latin American perspective
- The David R. Tillinghast Lecture : the rising tax-electivity of U.S. corporate residence
- The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
- The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
- The U.S.'s illusionary turn to terroriality
- The determination of transfer prices for tax purposes : prepared by Singapore. Country Note, No. 7
- The discriminatory taxation of permanent establishments by the host state in the European Union : a too much separate entity approach
- The evolution of U.S. international tax policy - what would Larry say?
- The evolution of the principle of territoriality and the crisis of taxation of global income in the country of residence
- The future of tax sharing internationally : a dream or a reality !
- The future of tax sharing internationally : a dream or reality?
- The influence of European Law on direct taxation : recent and future developments
- The international components of tax reform : tax policy that serves the national interest (part 1)
- The international components of tax reform : tax policy that serves the national interest (part 2)
- The lessons of stateless income
- The new non-territorial U.S. international tax system [part 1]
- The new non-territorial U.S. international tax system, part 2
- The parallel rise of multinational enterprises and the historical development of international tax rules – introspection for the new rules to tax the digital economy
- The principle of territoriality and corporate income taxation - part 1
- The principle of territoriality and corporate income taxation - part 2
- The principle of terrritoriality and cross-border loss compensation
- The problem with territoriality
- The role of context in interpreting international tax instruments : a solution to the erosion of internal cohesion of domestic tax systems by international law? The EU Directive on Administrative Cooperation Version 6 (DAC6) - a case study
- The silver lining : the international tax provisions of the American Jobs Creation Act - a reconsideration
- The source principle versus the residence principle
- The system of "territoriality" - the present situation - possible uses - anti-avoidance measures
- The tax residence of companies
- The tax sparing mechanism and foreign direct investment
- The territorial link as a condition to create a permanent establishment
- The territorial scope of tax treaties: emerging problems and the Chinese case
- The territoriality principle as applied in Denmark, France and Hong Kong
- The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part I
- The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part II
- The unified framework and U.S. tax 'unreform'
- Thirty years of fiscal (in)coherence
- Three knots or twelve? At what distance from shore do US waters become the international high seas for federal income tax purposes?
- Throw territorial taxation from the train
- To be (territorial) or not to be (territorial) - that is the question
- To invert or not to invert : a brief overview of why U.S. companies re-locate "offshore"
- Treaties, effect of territorial changes
- U.S. tax reform : full-inclusion over territorial system compelling
- U.S. tax reform readiness : territorial tax system, anti-deferral rules, interest expense limitation, operating models
- U.S. taxation of international income : blueprint for reform
- U.S. territorial tax proposals and the international experience
- US tax reform : possible impact on the Netherlands
- US tax reform : the implications in a Germany-US context
- US tax reform : the international tax implications for India - the "India-US business corridor"
- US tax reform and the implications for Ireland
- US-Steuerreform : der Tax Cuts and Jobs Act 2017
- US-Steuerreform zum 1.1.2018 - Auswirkungen auf Unternehmen
- Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future
- Unleasing America's potential. A pro-growth, pro-family tax system for the 21st century. Report of the National Commission on Economic Growth and Tax Reform ("Kemp Commission Report")
- Unternehmenspolitik und Internationale Besteuerung : Festschrift für Lutz Fischer zum 60. Geburtstag
- VAT grouping from a European perspective
- VPB 2007 : een stelsel gebaseerd op het teritorialiteitsbeginsel : EG-aspecten en contouren
- Verslag van het Nijmeegse congres 'VPB 2007 in Europees perspectief, een wetenschappelijke benadering'
- Von vermeintlichen Klarstellungen und zunehmenden Besteuerungsrechten : der reformierte erweiterte Inlandsbegriff
- Waiver of debt and French territoriality rule
- We once had a worldwide tax system. What do we have now?
- What non-US investors should know about the new US tax law
- What will be in tax reform?
- When business grows global, taxes cannot remain local : quo vadis fiscal principle of territoriality?
- Why exempt foreign business profits?
- Will democrats fall into their own trap on Pillar Two?
- Withholding taxes within the internal market after Sofina : chronicle of a death foretold?
- Worldwide vs. source taxation of income : a review and re-evaluation of arguments - Part I
- ¿Hacia la unificación del Derecho Tributario para residentes y no residentes? : un estudio sobre los principios de sujeción fiscal : territorialidad, residencia y nacionalidad en la constitución española, en el derecho comunitario y en la ley general tributaria
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