Works matching DE "TAXATION of corporate profits"

Results: 157

Körperschaftsteuer/Gewerbesteuer.

Published in:: FinanzRundschau, 2021, v. 103, n. 19, p. 948, doi. 10.9785/fr-2021-1031907
Publication type:: Article

Schlafende Landwirte – Drohende Versteuerung von Betriebsaufgabegewinnen.

Published in:

FinanzRundschau, 2021, v. 103, n. 10, p. 474, doi. 10.9785/fr-2021-1031004

By:

Riehm, Philipp G.

Publication type:

Article

Das Schließfach als feste Einrichtung – eine ökonomische Analyse des Urteils des FG Sachsen vom 30.11.2017 – 1 K 123/17, FR 2020, 1009.

Published in:

FinanzRundschau, 2020, v. 102, n. 21, p. 988, doi. 10.9785/fr-2020-1022104

By:

Kutac, Kimberly;
Thao Porebski, Thu

Publication type:

Article

Auswirkungen der Feststellung einer verdeckten Gewinnausschüttung auf Ebene der Gesellschaft auf die Besteuerung des Gesellschafters.

Published in:

FinanzRundschau, 2020, v. 102, n. 21, p. 984, doi. 10.9785/fr-2020-1022103

By:

Rode, Oliver

Publication type:

Article

Grenzüberschreitende Besteuerung. Zur Anwendbarkeit des § 8b Abs. 5 KStG im Rahmen einer grenzüberschreitenden Betriebsaufspaltung.

Published in:: FinanzRundschau, 2020, v. 102, n. 11, p. 520, doi. 10.9785/fr-2020-1021108
Publication type:: Article

Betriebsstätte durch Einschaltung einer Managementgesellschaft? — Anmerkungen zum Urteil des FG Berlin-Brandenburg v. 21.11.2019 – 9 K 11108/17, FR 2020, 522.

Published in:

FinanzRundschau, 2020, v. 102, n. 11, p. 510, doi. 10.9785/fr-2020-1021106

By:

Ditz, Xaver;
Quilitzsch, Carsten

Publication type:

Article

Teilabzugsverbot für Finanzierungskosten der Beteiligung an einer späteren Organgesellschaft bei vororganschaftlicher Gewinnausschüttung.

Published in:

FinanzRundschau, 2020, v. 102, n. 5, p. 220, doi. 10.9785/fr-2020-1020506

By:

N. L.

Publication type:

Article

Zur Frage, ob sog. außerorganschaftliche Mehrabführungen zu Gewinnausschüttungen nach § 14 Abs. 3 Satz 1 KStG führen.

Published in:

FinanzRundschau, 2020, v. 102, n. 5, p. 214

By:

N. L.;
Heerdt, Tobias

Publication type:

Article

Besteuerung nach § 6 Abs. 1 S. 2 AStG bei einer teilentgeltlichen Übertragung von Anteilen an einer Kapitalgesellschaft i.S.d. Art. 13 Abs. 2 b) DBA USA.

Published in:

FinanzRundschau, 2019, v. 101, n. 17, p. 828, doi. 10.9785/fr-2019-1011710

By:

N. L.

Publication type:

Article

Keine Gewinnerhöhung durch Aufzinsung des Körperschaftsteuerguthabens nach formwechselnder Unwandlung in eine Personengesellschaft.

Published in:

FinanzRundschau, 2019, v. 101, n. 17, p. 826, doi. 10.9785/fr-2019-1011708

By:

W. K.

Publication type:

Article

Übernahmegewinn aus Aufwärtsverschmelzung im Organschaftsfall.

Published in:

FinanzRundschau, 2019, v. 101, n. 12, p. 561, doi. 10.9785/fr-2019-1011208

By:

Glahe, Moritz

Publication type:

Article

Teilwert gem. § 5a Abs. 6 EStG als neue AfA-Bemessungsgrundlage; Kürzung nach § 9 Nr. 3 Satz 2 GewStG erfasst auch Gewinn aus der Hinzurechnung eines Unterschiedsbetrags.

Published in:

FinanzRundschau, 2019, v. 101, n. 8, p. 382

By:

W. K.;
Nöcker, G.

Publication type:

Article

Unionsrechtlicher Prüfungsmaßstab für § 8b Abs. 6 Nr. 1 KStG 1999 a.F. bei Steuerfreistellung nach DBA.

Published in:

FinanzRundschau, 2019, v. 101, n. 8, p. 377

By:

W. K.

Publication type:

Article

Gewinn aus als Gegenleistung für Vermögensübertragung an Anteilseigner zu gewährende Aktien - keine Rückwirkung.

Published in:

FinanzRundschau, 2019, v. 101, n. 4, p. 185, doi. 10.9785/fr-2019-1010409

By:

W. K.

Publication type:

Article

Berechnung des Unterschiedsbetrags gem. § 4 Abs. 5 Satz 1 Nr. 6 Satz 3 Halbs. 1 EStG.

Published in:

FinanzRundschau, 2018, v. 100, n. 23, p. 1099, doi. 10.9785/fr-2018-1002308

By:

Urban, Johannes

Publication type:

Article

Sperrwirkung des Art. 9 Abs. 1 OECD-MA gegenüber § 8b Abs. 3 Sätze 4 ff. KStG bei Gewinnminderungen aus grenzüberschreitenden konzerninternen Darlehensforderungen.

Published in:

FinanzRundschau, 2018, v. 100, n. 23, p. 1065, doi. 10.9785/fr-2018-1002303

By:

Steiner, Natalie;
Ullmann, Robert

Publication type:

Article

Auslegungsfragen bei Verpflichtungsübernahmen unter Beteiligung von Betriebsstätten.

Published in:

FinanzRundschau, 2018, v. 100, n. 23, p. 1075, doi. 10.9785/fr-2018-1002304

By:

Nielsen, Lars F.;
Schulenburg, Simon

Publication type:

Article

Aktuelle Anwendungsfragen der Betriebsaufspaltung.

Published in:

FinanzRundschau, 2018, v. 100, n. 17, p. 765, doi. 10.9785/fr-2018-1001702

By:

Micker, Lars;
Schwarz, Rabea

Publication type:

Article

The Case for A Global Excess Profits Tax: A Response to Dr. Tarcísio Diniz Magalhães & Professor Allison Christians.

Published in:

Indiana Journal of Global Legal Studies, 2022, v. 29, n. 2, p. 231

By:

MCHUGH, PAIGE

Publication type:

Article

Steuerpolitik zum Jahreswechsel 2022/2023.

Published in:

Die Unternehmensbesteuerung (Ubg), 2023, v. 16, n. 1, p. 45, doi. 10.9785/ubg-2023-160108

By:

Wünnemann, Monika

Publication type:

Article

مديات استثمار الملكية الفكرية في نطاق وزارة التعليم العالي والبحث العلمي.

Published in:

Iraqi Journal For Economic Sciences, 2022, v. 20, n. 75, p. 81, doi. 10.31272/IJES2022.75.5

By:

محمد عبد الصاحب ا
صباح نوري عباس;
نبراس محمد عباس

Publication type:

Article

A NEW APPROACH TO IMPROVING SMALL-BUSINESS TAX COMPETITIVENESS.

Published in:

School of Public Policy Publications, 2021, v. 14, n. 24, p. 1, doi. 10.11575/sppp.v14i1.72140

By:

Mintz, Jack;
Smith, Patrick;
Venkatachalam, V. Balaji

Publication type:

Article

The High-Taxed Exception and E&P Limitation to Subpart F Income.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 5

By:

Skinner, William

Publication type:

Article

A Few GILTI Planning Tips.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

BEPS Case Study: Treaty Abuse.

Published in:

International Tax Journal, 2017, v. 43, n. 6, p. 45

By:

De Wolf, Dirk

Publication type:

Article

CONSIDERATIONS ON TAX SYSTEMS AMONG OECD COUNTRIES.

Published in:

2022

By:

CAMPAN, Nicolae;
BORLEA, Sorin Nicolae;
ACHIM, Monica Violeta

Publication type:

Literature Review

Must Corporate Income Be Taxed Twice? (Book Review).

Published in:

1980

By:

Khactu, D.N.

Publication type:

Book Review

PANDEMIA: ¿REFORMA FISCAL MUNDIAL?

Published in:

Hacer Empresa, 2021, n. 114, p. 86

By:

Paullier, María Pía

Publication type:

Article

The Impact of Tax Policy on Income Distribution in Turkey: 1980-2018.

Published in:

Ekonomik Yaklaşim, 2022, v. 33, n. 124, p. 295, doi. 10.5455/ey.23001

By:

TÜRKYILMAZ, Buse;
KAHRAMAN, Serpil

Publication type:

Article

FISCAL IMPACT ON ACTIVITY SUSPENSIONS OF COMPANIES IN ROMANIA.

Published in:

Analele Universitatii 'Eftimie Murgu' Resita. Fascicola II. Studii Economice, 2013, p. 189

By:

UHER, Marina;
NAGY, Cristina Mihaela

Publication type:

Article

ACA Seeks Change in Tax Treatment.

Published in:: CoatingsTech, 2017, v. 14, n. 9, p. 27
Publication type:: Article

Executive commentary.

Published in:

1994

By:

Levintan, Victor

Publication type:

Editorial

Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms.

Published in:

American Economic Review, 2019, v. 109, n. 8, p. 2921, doi. 10.1257/aer.20180496

By:

BILICKA, KATARZYNA ANNA

Publication type:

Article

Formula Apportionment: Factor Allocation and Tax Avoidance.

Published in:

European Accounting Review, 2018, v. 27, n. 4, p. 649, doi. 10.1080/09638180.2017.1364165

By:

EICHFELDER, SEBASTIAN;
HECHTNER, FRANK;
HUNDSDOERFER, JOCHEN

Publication type:

Article

Apportionment Issues: Ashland Case: Water's-Edge Combined Reporting.

Published in:

Journal of State Taxation, 2018, v. 36, n. 2, p. 11

By:

Schadewald, Michael S.

Publication type:

Article

Current Developments in State and Local Tax: Federal Tax Reform and Other Signifi cant Developments.

Published in:

Journal of State Taxation, 2018, v. 36, n. 2, p. 7

By:

Bernard, Mary F.;
Nachbar, Mark L.

Publication type:

Article

Kentucky's Limited Liability Entity Tax.

Published in:

Journal of State Taxation, 2009, v. 27, n. 5, p. 29

By:

Loyd, Mark A.

Publication type:

Article

Nexus News.

Published in:

Journal of State Taxation, 2008, v. 26, n. 6, p. 5

By:

Gall, Maryann B.;
Kulwicki, Laura A.

Publication type:

Article

CORPORATE DISTRIBUTIONS TAX REFORM: EXPLORING THE ALTERNATIVES.

Published in:

Virginia Tax Review, 2009, v. 29, n. 2, p. 329

By:

Yale, Ethan

Publication type:

Article

FIFTEEN AND THIRTY-FIVE CLASS WARFARE IN SUBCHAPTER K OF THE INTERNAL REVENUE CODE: THE TAXATION OF HUMAN CAPITAL UPON THE RECEIPT OF A PROPRIETARY INTEREST IN A BUSINESS ENTERPRISE.

Published in:

Virginia Tax Review, 2009, v. 28, n. 4, p. 817

By:

Postlewaite, Philip F.

Publication type:

Article

TEI Submits Comments to the Treasury and IRS Regarding Proposed Regulations Under Section 965.

Published in:: Tax Executive, 2019, v. 71, n. 1, p. 57
Publication type:: Article

Data Analytics for Tax: A Primer.

Published in:

Tax Executive, 2017, v. 69, n. 1, p. 63

By:

McIntyre, Irish

Publication type:

Article

TEI Files Amicus Brief in Dot Foods Retroactivity Case.

Published in:: Tax Executive, 2017, v. 69, n. 1, p. 53
Publication type:: Article

TEI at Three Score and Thirteen: Respected, Essential-and Evolving.

Published in:

Tax Executive, 2017, v. 69, n. 1, p. 20

By:

Levin-Epstein, Michael

Publication type:

Article

TEI Comments on OECD Profit Split Guidance.

Published in:: Tax Executive, 2016, v. 68, n. 6, p. 97
Publication type:: Article

TEI Comments on OECD PE Profit Attribution Draft.

Published in:: Tax Executive, 2016, v. 68, n. 6, p. 89
Publication type:: Article

Expanding the Scope of Delivery under Public Law No. 86-272.

Published in:

Tax Executive, 2011, v. 63, n. 5, p. 335

By:

Peric, Gary;
Cesarett, Jonathan M.

Publication type:

Article

Revised Discussion Draft on a New Article 7 (Business Profits) of the OECD Model Tax Convention.

Published in:: Tax Executive, 2010, v. 62, n. 1, p. 68
Publication type:: Article

INTERNATIONAL TRANSFER PRICING AND TAX AVOIDANCE: EVIDENCE FROM LINKED TRADE-TAX STATISTICS IN THE UNITED KINGDOM.

Published in:

Review of Economics & Statistics, 2020, v. 102, n. 4, p. 766, doi. 10.1162/rest_a_00871

By:

Li Liu;
Schmidt-Eisenlohr, Tim;
Dongxian Guo

Publication type:

Article

International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK.

Published in:

Review of Economics & Statistics, 2019, p. 1, doi. 10.1162/rest_a_00871

By:

Liu, Li;
Schmidt-Eisenlohr, Tim;
Guo, Dongxian

Publication type:

Article