Dutch Tax Transparency Issues with Partnerships from 1 January 2025.
- Published in:
- International Tax Journal, 2025, n. 3, p. 17
- By:
- Publication type:
- Article
Works matching DE "TAXATION of business partnerships"
Results: 141
1
2
AfA-Berechtigung des Erwerbers nach entgeltlichem Erwerb eines Anteils an einer vermögensverwaltenden Personengesellschaft.
- Published in:
- FinanzRundschau, 2022, v. 104, n. 22, p. 1030, doi. 10.9785/fr-2022-1042206
- By:
- Publication type:
- Article
3
Zur Zukunft der Besteuerung der Personengesellschaften.
- Published in:
- FinanzRundschau, 2022, v. 104, n. 9, p. 377, doi. 10.9785/fr-2022-1040902
- By:
- Publication type:
- Article
4
Personengesellschaften.
- Published in:
- FinanzRundschau, 2022, v. 104, n. 5, p. 503
- By:
- Publication type:
- Article
5
Neue Grenzen für die Abfärberegelung?
- Published in:
- FinanzRundschau, 2022, v. 104, n. 5, p. 480, doi. 10.9785/fr-2022-1041103
- By:
- Publication type:
- Article
6
Rechtsfortbildung bei der Gewinnermittlung von Personengesellschaften.
- Published in:
- FinanzRundschau, 2022, v. 104, n. 4, p. 149, doi. 10.9785/fr-2022-1040402
- By:
- Publication type:
- Article
7
Titelei.
- Published in:
- 2021
- Publication type:
- Table of Contents
8
Gesellschafterwechsel in doppelt- und mehrstöckigen Personengesellschaftsstrukturen und deren Auswirkungen auf Fehlbeträge nach § 10a GewStG, gleich lautende Nichtanwendungserlasse der obersten Finanzbehörden der Länder.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 18, p. 907, doi. 10.9785/fr-2021-1031812
- By:
- Publication type:
- Article
9
Ertragsteuerliche Aspekte der Realteilung bei Personengesellschaften.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 18, p. 868, doi. 10.9785/fr-2021-1031803
- By:
- Publication type:
- Article
10
Inhalt.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 18, p. r1, doi. 10.9785/fr-2021-1031801
- Publication type:
- Article
11
Internationale Personengesellschaften bei Private Equity-Gestaltungen.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 10, p. 433, doi. 10.9785/fr-2020-1021002
- By:
- Publication type:
- Article
12
Mehr Rechtssicherheit für die Nachfolgeplanung - Ausgewählte Aspekte der BFH-Rechtsprechung im Lichte des neuen BMF-Schreibens vom 20.11.2019, FR 2020, 52.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 8, p. 341, doi. 10.9785/fr-2020-1020805
- By:
- Publication type:
- Article
13
Erweiterte Gewerbesteuerkürzung bei verbundenen Grundstückspersonenunternehmen - Gedanken zu BFH v. 27.6.2019 - IV R 44/16, FR 2019, 1061.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 8, p. 334, doi. 10.9785/fr-2020-1020803
- By:
- Publication type:
- Article
14
Anschaffungskosten bei Erwerb von Anteilen an einer vermögensverwaltenden Personengesellschaft.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 6, p. 261
- By:
- Publication type:
- Article
15
Keine Anwendung der erweiterten Kürzung gem. § 9 Nr. 1 Satz 2 GewStG bei Grundstücksverkäufen innerhalb von drei Jahren nach einem Formwechsel? Zugleich Anmerkung zu FG Köln v. 11.7.2019 - 13 K 2469/17, FR 2019, 1010.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 21, p. 1000, doi. 10.9785/fr-2019-1012105
- By:
- Publication type:
- Article
16
Keine Einkünfteerzielungsabsicht bei von vornherein geplanter Übertragung der Einkunftsquelle auf Rechtsnachfolger.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 15, p. 730, doi. 10.9785/fr-2019-1011508
- By:
- Publication type:
- Article
17
Übergang des Gewerbeverlusts nach § 10a GewStG von einer Kapital- auf eine Personengesellschaft.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 14, p. 645, doi. 10.9785/fr-2019-1011402
- By:
- Publication type:
- Article
18
Personengesellschaften im Internationalen Steuerrecht: Gestaltungsüberlegungen zur betriebsstättenbezogenen Zuordnung von KapGes-Anteilen.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 13, p. 597, doi. 10.9785/fr-2019-1011302
- By:
- Publication type:
- Article
19
Ende der doppelten Mitunternehmerstellung bei Übertragung eines Mitunternehmeranteils unter Nießbrauchsvorbehalt?
- Published in:
- FinanzRundschau, 2019, v. 101, n. 13, p. 605, doi. 10.9785/fr-2019-1011304
- By:
- Publication type:
- Article
20
Die ertragsteuerliche Behandlung von Dividendeneinkünften einer KGaA bei ihrem persönlich haftenden Gesellschafter: Zugleich Anmerkungen zum Urteil des FG München v. 25.10.2018 - 13 K 1241/17.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 12, p. 543, doi. 10.9785/fr-2019-1011203
- By:
- Publication type:
- Article
21
Eine systematische, prinzipienorientierte Einkommensteuer -- eine Utopie? -- Nachtrag zur Realteilung: Perspektiven im Gedenken an Peter Bareis.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 10, p. 472, doi. 10.9785/fr-2019-1011005
- By:
- Publication type:
- Article
22
Gesellschaftsvertragliche Zuweisung des Einnahmenoder Werbungskostenüberschusses einer vermögensverwaltenden GbR bei Gesellschafterwechsel während des Geschäftsjahres.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 8, p. 373
- By:
- Publication type:
- Article
23
Fundamentals of China Partnership Tax.
- Published in:
- International Tax Journal, 2020, v. 46, n. 3, p. 39
- By:
- Publication type:
- Article
24
Transfers by U.S. Persons to Partnerships with Related Foreign Partners.
- Published in:
- International Tax Journal, 2020, v. 46, n. 3, p. 19
- By:
- Publication type:
- Article
25
International Corporate Tax Reform and Partnership Taxation: Fitting a Triangular Peg into a Rectangular Hole.
- Published in:
- International Tax Journal, 2018, v. 44, n. 4, p. 6
- By:
- Publication type:
- Article
26
O REDIRECIONAMENTO DA EXECUÇÃO FISCAL PARA O SÓCIO GERENTE CUJO NOME CONSTA NA CERTIDÃO DA DÍVIDA ATIVA -- UMA ANÁLISE DO ENTENDIMENTO DO STJ.
- Published in:
- Revista Jurídica (0103-3506), 2014, v. 1, n. 37, p. 267
- By:
- Publication type:
- Article
27
Taxes and You, 2009 Version.
- Published in:
- Journal of the CPA Practitioner, 2010, v. 2, n. 1, p. 5
- By:
- Publication type:
- Article
28
PROPER ASSESSMENT OF PARTNERSHIP TAX LIABILITY EXTENDS TO PARTNERS.
- Published in:
- Journal of Accounting & Finance Research, 2005, v. 13, n. 5, p. 67
- By:
- Publication type:
- Article
29
The Liability of Partners for Partnership Employment Tax.
- Published in:
- Strategic Finance, 2006, v. 88, n. 2, p. 16
- By:
- Publication type:
- Article
30
THE TAX-TRANSPARENT ENTITY IN THE INTERNATIONAL CONFLICT OF LAWS.
- Published in:
- 2015
- By:
- Publication type:
- Essay
31
Civil Suit Emphasizes Critical Role of Notifications by Tax Matters Partners in Conservation Easement Disputes.
- Published in:
- Journal of Tax Practice & Procedure, 2020, v. 22, n. 2, p. 39
- By:
- Publication type:
- Article
32
The Importance of Lingering TEFRA Partnership Procedures: Exploring Who Can File Court Petitions and the Consequences for Mistakes.
- Published in:
- Journal of Tax Practice & Procedure, 2017, v. 19, n. 6, p. 25
- By:
- Publication type:
- Article
33
The Repeal of the TEFRA Audit Regime and the Shift from an Aggregate to an Entity-Level Approach to Partnership Taxation.
- Published in:
- Journal of Tax Practice & Procedure, 2016, v. 18, n. 1, p. 37
- By:
- Publication type:
- Article
34
New Partnership Examination Procedures Designed to Simplify Will Cause Complications and Additional IRS Scrutiny of Large Partnerships.
- Published in:
- Journal of Tax Practice & Procedure, 2015, v. 17, n. 6, p. 23
- By:
- Publication type:
- Article
35
IRS Watch.
- Published in:
- Journal of Tax Practice & Procedure, 2014, v. 16, n. 4, p. 9
- By:
- Publication type:
- Article
36
Like-Kind Exchange Corner: S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 15
- By:
- Publication type:
- Article
37
International Tax Issues Corner: Interim Guidance on Foreign Withholding Obligations.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 13
- By:
- Publication type:
- Article
38
International Tax Issues Corner: Grecian Magnesite Mining and International Partnerships After The Tax Cuts and Jobs Act.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 27
- By:
- Publication type:
- Article
39
Tax Tip.
- Published in:
- Journal of Passthrough Entities, 2016, v. 19, n. 5, p. 57
- By:
- Publication type:
- Article
40
Passthrough Finance Techniques Corner.
- Published in:
- Journal of Passthrough Entities, 2016, v. 19, n. 5, p. 35
- By:
- Publication type:
- Article
41
Like-Kind Exchange Corner.
- Published in:
- Journal of Passthrough Entities, 2016, v. 19, n. 5, p. 25
- By:
- Publication type:
- Article
42
Acquisitions, Dispositions & Structuring Techniques Corner New Temporary Regulations Target Partnership-Owned Disregarded Entities' Treatment of Partners as Employees.
- Published in:
- Journal of Passthrough Entities, 2016, v. 19, n. 4, p. 7
- By:
- Publication type:
- Article
43
Private Equity & Hedge Fund Corner.
- Published in:
- Journal of Passthrough Entities, 2016, v. 19, n. 1, p. 19
- By:
- Publication type:
- Article
44
S Corporation Corner.
- Published in:
- Journal of Passthrough Entities, 2015, v. 18, n. 6, p. 37
- By:
- Publication type:
- Article
45
Tax Accounting Corner.
- Published in:
- Journal of Passthrough Entities, 2015, v. 18, n. 5, p. 39
- By:
- Publication type:
- Article
46
Ethics & Tax Procedure Corner.
- Published in:
- Journal of Passthrough Entities, 2015, v. 18, n. 5, p. 9
- By:
- Publication type:
- Article
47
International Tax Issues Corner.
- Published in:
- Journal of Passthrough Entities, 2013, v. 16, n. 5, p. 13
- By:
- Publication type:
- Article
48
Acquisitions, Dispositions & Structuring Techniques Corner.
- Published in:
- Journal of Passthrough Entities, 2013, v. 16, n. 5, p. 7
- By:
- Publication type:
- Article
49
A Note From the Editor-in-Chief.
- Published in:
- Journal of Passthrough Entities, 2013, v. 16, n. 5, p. 5
- By:
- Publication type:
- Article
50
Recent Developments & Observations.
- Published in:
- Journal of Passthrough Entities, 2013, v. 16, n. 3, p. 47
- By:
- Publication type:
- Article