check-the-box regulations
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The concept check-the-box regulations represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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check-the-box regulations
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The concept check-the-box regulations represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- check-the-box regulations
75 Items that share the Concept check-the-box regulations
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- "Check the box in Germany" : Deutschland führt optionale Körperschaftsbesteuerung für Personengesellschaften ein : ein Vorbild für Österreich?
- "Check the box in Germany" : die Folgen des KöMoG für Österreich
- A comparison between the U.S. and OECD approaches to hybrid entities
- A survey of current U.S. outbound international tax developments
- ATAD 2's punishment of disregarded entities : potential Italian remedies for double taxation
- Akquisitionen im Verhältnis USA und Deutschland : praktische Probleme und Lösungsansätze
- Anti-deferral and anti-tax avoidance : a critical look at some of the administration?s proposals for international tax teform
- Anti-hybrid legislation : update on Revenue guidance
- Application of the New Zealand-United States double tax agreement to "hybrid" entities
- Applying the New Zealand-U.S. income tax treaty to hybrid entities
- Arubaans NFR 2006 : AVV en check-the-box
- Bayfine - A purposive approach to interpreting the UK/US tax treaty
- Branching out - reexamining branch rules in the context of check- the-box
- Challenges of TCJA to U.S. individuals with foreign business interests
- Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
- Check-the-box planning in cross-border transactions
- Check-the-box proposed regs. simplify the entity classification process
- Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label
- Constructive unilateralism : U.S. leadership and international taxation
- Der österreichische Investmentfonds als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian investment fund as beneficial owner of U.S. securities income
- Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
- Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
- Disposition of foreign operations and check-the-box planning after Dover
- Favourable ruling of the Danish National Tax Board on the Danish anti-avoidance rules regarding the US check-the-box rules
- Forum report : October 2003
- GILTI, FDII, and the future of international IP planning
- Germany's partnership tax regime : a response to U.S. check-the-box regs?
- Going "Green" : the call to reform - the US Green Book
- How the new Canada-U.S. treaty protocol affects business enterprises
- How will Brazilian CFCs respond to the TCJA?
- Hybrid entities : practical application under the check-the-box regime
- Hybrid entities why not tax pass-through as corporations?
- Implementation of ATAD 2 in Luxembourg and implications for alternative investment funds
- Implikationen der US-Steuerreform auf Investitionen in die USA
- Important new U.S. regulations address classification of dually chartered entities
- Inside Washington
- International tax developments
- Intragroup transactions : the kinder, gentler subpart F
- Is it a partnership? Is it a corporation? IRS issues regulations to clarify treatment of entities by U.S. possessions
- Italy's new check-the-box rules
- New Irish fund structure signed into law
- New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?
- Overview of the U.S. tax consequences of disregarded entities
- Pre-sale check-the-box election avoids subpart F income on sale of stock
- Prepare in time for check-the-box reform
- Re-thinking check-the-box : subpart F
- Recent U.S. international tax proposals raise technical issues
- Restructuring tax-inefficient foreign entities of S corporations
- Societas Europaea and other entities added to US check-the-box regulations
- Some problems with hybrid entities
- Structuring cross-border transactions : US tax considerations
- Subpart F und die Paragr. 7-14 AStG im konzeptionellen Vergleich und im Spiegel aktueller Entwicklungen (Teil II) : Deutsche und US-Hinzurechnungsbesteuerung
- Tax heavens : methods and tactics for corporate profit shifting
- Tax issues raised by the use of cross-border partnerships
- Tax planning for U.S. multinationals and the impact of the check-the-box regulations
- Taxpayer wins court approval for foreign tax credit
- The Apple state aid decision : a wrong way to enforce the benefits principle?
- The international interaction of the US check-the-box regulations
- The new look-through rule : w(h)ither subpart F?
- The politics of BEPS - Apple's international tax structure and the US attitude towards BEPS
- The practical effects of the Obama international tax proposals
- The scope of the new Danish anti-check-the-box regulations
- The strange materialization of the tax nothing
- Timely box-checking converts a capital loss into an ordinary one
- To end deferral as we know it : simplification potential of check-the-box
- Top federal tax issues for 2018 : CPE course
- Top federal tax issues for 2020 : CPE course
- Treatment of foreign stock and debt losses : is it a total loss?
- U.S. check-the-box rules in the cross-border context
- U.S. tax aspects of structuring cross-border private equity transactions
- United States : foreign affiliate check-the-box sales allowed in Dover case
- What to know before you expand across borders
- When "checking the box" can lead to corporate tax savings
- When does a conversion from a foreign corporation to a foreign branch entitle a domestic parent to a worthless stock loss?
- Whose tax is it anyway? Foreign tax credits in a check-the-box world
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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/zAI8PnbeIWI/" 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/zAI8PnbeIWI/">check-the-box regulations</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>
