Works matching DE "TAXATION of foreign income"

Results: 208

REFORMING THE FOREIGN TAX CREDIT, SUBPART F, AND GILTI IN LIGHT OF PILLAR TWO.

Published in:

Akron Law Review, 2025, v. 58, n. 1, p. 1

By:

Duxbury, Andrew;
Grossberg, Jonathan D.;
Tokić, Genevieve

Publication type:

Article

Hinzurechnungsbesteuerung gem. §§ 7 ff. AStG: Verfassungs- und unionsrechtliche Zweifel.

Published in:

FinanzRundschau, 2024, v. 106, n. 4, p. 191, doi. 10.9785/fr-2024-1060408

By:

Oppel, Florian

Publication type:

Article

Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Ausbuchung einer unbesichert im Konzern begebenen Darlehensforderung.

Published in:: FinanzRundschau, 2023, v. 105, n. 18, p. 858, doi. 10.9785/fr-2023-1051810
Publication type:: Article

Internationale Personengesellschaften: Option gem. § 1a KStG bei ausländischen Mitunternehmern.

Published in:

FinanzRundschau, 2023, v. 105, n. 1, p. 1, doi. 10.9785/fr-2023-1050102

By:

Prinz, Ulrich

Publication type:

Article

Kapitalertragsteuer und Digitalisierung.

Published in:: FinanzRundschau, 2022, v. 104, n. 23, p. 1069, doi. 10.9785/fr-2022-1042304
Publication type:: Article

Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Ausbuchung sowie Teilwertabschreibung unbesicherter Forderungen aus Konzernlieferbeziehungen.

Published in:: FinanzRundschau, 2022, v. 104, n. 20, p. 962, doi. 10.9785/fr-2022-1042012
Publication type:: Article

Einlagenrückgewähr durch Drittstaatengesellschaften nach dem BFH-Urteil v. 10.4.2019 - I R 15/16, FR 2019, 907 - erste Anmerkungen, Jürgen Lüdicke gewidmet.

Published in:

FinanzRundschau, 2019, v. 101, n. 21, p. 979, doi. 10.9785/fr-2019-1012102

By:

Wacker, Roland

Publication type:

Article

Voraussichtlich dauernde Wertminderung bei verzinslichen Wertpapieren - Begriff „Wirtschaftlicher Zusammenhang" in § 34c Abs. 1 Satz 4 EStG.

Published in:: FinanzRundschau, 2019, v. 101, n. 12, p. 576, doi. 10.9785/fr-2019-1011212
Publication type:: Article

Einkünftekorrektur nach § 1 Abs. 1 AStG bei gewinnmindernder Ausbuchung einer unbesichert im Konzern begebenen Darlehensforderung.

Published in:

FinanzRundschau, 2019, v. 101, n. 11, p. 526

By:

N. L.

Publication type:

Article

IV. Fazit.

Published in:

FinanzRundschau, 2019, v. 101, n. 6, p. 264

By:

Brühl, Manuel

Publication type:

Article

Anrechnung oder Abzug von Quellensteuern unter Berücksichtigung der Gewerbesteuer.

Published in:

Die Unternehmensbesteuerung (Ubg), 2022, v. 15, n. 6, p. 307, doi. 10.9785/ubg-2022-150606

By:

Reckzeh, Christian

Publication type:

Article

The European Union Putting Hong Kong on Its Watchlist: Impact of the Hong Kong Refined Foreign-Sourced Income Exemption Regime on China Inbound Investments.

Published in:

International Tax Journal, 2024, v. 50, n. 1, p. 25

By:

Ng, Christina Y. M.

Publication type:

Article

A Primer on the Deduction for Foreign-Derived Intangible Income.

Published in:

International Tax Journal, 2023, v. 49, n. 2, p. 33

By:

Misey Jr., Robert J.

Publication type:

Article

More Anti-Abuse Tools as Dutch Government Announces Strengthening the CFC Rule.

Published in:

International Tax Journal, 2022, v. 48, n. 1, p. 31

By:

Kloprogge, Robert Jean;
Elsenburg, Olivier

Publication type:

Article

Start with When: Navigating When (and by Whom) Foreign Income Taxes Accrue for Purposes of the U.S. Foreign Tax Credit Rules.

Published in:

International Tax Journal, 2022, v. 48, n. 1, p. 19

By:

de Ruig, David;
Becker, Adam

Publication type:

Article

Recent Private Rulings of Interest.

Published in:

International Tax Journal, 2021, v. 47, n. 6, p. 27

By:

Skinner, William;
Hatch, Kris

Publication type:

Article

The Foreign Branch Basket.

Published in:

International Tax Journal, 2020, v. 46, n. 6, p. 13

By:

Lokken, Lawrence

Publication type:

Article

Double Trouble: BEPS Action 2 Stares Back in the Mirror Legislation Rule.

Published in:

International Tax Journal, 2020, v. 46, n. 6, p. 19

By:

Kroll, Ethan;
Leung, Melody;
de Ruig, David;
Becker, Adam

Publication type:

Article

IP Transfers Under the Final FDII Regulations.

Published in:

International Tax Journal, 2020, v. 46, n. 6, p. 7

By:

Jenn, Brian

Publication type:

Article

Navigating the Foreign Branch Basket Under the New Final Regulations.

Published in:

International Tax Journal, 2020, v. 46, n. 2, p. 11

By:

Jenn, Brian

Publication type:

Article

The Hidden Complexities of the Code Sec. 245A Holding Period Requirement.

Published in:

International Tax Journal, 2018, v. 44, n. 5, p. 35

By:

Carey, Kevin H.

Publication type:

Article

Extended Assessment Periods and International Tax Enforcement: M. Rafizadeh, Unreported Foreign Assets, and Use of FATCA Weapons.

Published in:

International Tax Journal, 2018, v. 44, n. 5, p. 25

By:

Sheppard, Hale E.

Publication type:

Article

Foreign Tax Credit Planning: The Potential Benefits of Subpart F Income.

Published in:

International Tax Journal, 2018, v. 44, n. 5, p. 13

By:

Lipeles, Stewart R.;
Weber, Julia Skubis;
Kroll, Ethan S.;
Siu, Ian Y.

Publication type:

Article

Business Risk Allocation: The Outermost Boundary of the Arm's Length Principle and the Amazon Case.

Published in:

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

By:

Musselli, Andrea

Publication type:

Article

Royalties Qualifying for FDII.

Published in:

International Tax Journal, 2018, v. 44, n. 5, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

The New Branch Income Category: Guidance Needed in the Near Term.

Published in:

International Tax Journal, 2018, v. 44, n. 4, p. 21

By:

Sotos, David;
Hermann, Jared;
Gibson, Micah

Publication type:

Article

GILTI, FDII, and the Future of International IP Planning.

Published in:

International Tax Journal, 2018, v. 44, n. 3, p. 31

By:

Kroll, Ethan S.;
Lipeles, Stewart R.;
Reid, Taylor S.;
Weber, Julia Skubis

Publication type:

Article

ДЕРЖАВНЕ РЕГУЛЮВАННЯ ОПОДАТКУВАННЯ ДОХОДІВ ФІЗИЧНИХ ОСІБ У КОНТЕКСТІ ФОРМУВАННЯ ПЕРСОНАЛУ ДЛЯ СМАРТ-ПРОМИСЛОВОСТІ

Published in:

Economy of Industry, 2019, v. 86, n. 2, p. 51, doi. 10.15407/econindustry2019.02.051

By:

Чекіна, Вікторія Денисівна;
Воргач, Олена Анатоліївна

Publication type:

Article

A Note on the Taxation of International Capital Income Flows.

Published in:

Economic Record, 1992, v. 68, n. 202, p. 217, doi. 10.1111/j.1475-4932.1992.tb01767.x

By:

Bruce, Neil

Publication type:

Article

REPORTING FOREIGN INCOME.

Published in:

Strategic Finance, 2016, v. 97, n. 9, p. 18

By:

PIPPIN, SONJA E.

Publication type:

Article

REPORTING A FOREIGN GIFT OR BEQUEST.

Published in:

Strategic Finance, 2015, v. 97, n. 1, p. 14

By:

RINIER, JAMES W.;
CURATOLA, ANTHONY P.

Publication type:

Article

International Provisions of the Jobs Creation Act.

Published in:

Strategic Finance, 2005, v. 86, n. 11, p. 13

By:

Biggart, Timothy B.;
Harden, J. William;
Livingstone, Jane R.

Publication type:

Article

International Trade & Title: Security & Tax Concerns--Part 2.

Published in:

Strategic Finance, 2004, v. 85, n. 9, p. 17

By:

Curatola, Anthony P.;
Giermanski, Jim;
McGhee, Mitch

Publication type:

Article

Corporations Cross Fingers on Tax Simplification.

Published in:

Strategic Finance, 1999, v. 81, n. 2, p. 23

By:

BARLAS, STEPHEN;
CURATOLA, ANTHONY;
RANDALL, ROBERT;
WILLIAMS, KATHY

Publication type:

Article

So Close, Yet So Far, from the Desired Tax Result: Three Recent Cases Showing the Pivotal Role of Closing Agreements.

Published in:

Journal of Tax Practice & Procedure, 2022, v. 24, n. 4, p. 35

By:

Sheppard, Hale E.

Publication type:

Article

Global View: Elections for U.S. Individuals That Own Foreign Corporations: The Exclusion for High-Tax Income and Code Sec. 962.

Published in:

Journal of Tax Practice & Procedure, 2020, v. 22, n. 3, p. 11

By:

Misey, Robert

Publication type:

Article

Collection.

Published in:

Journal of Tax Practice & Procedure, 2016, v. 18, n. 1, p. 11

By:

Luttati, Carol M.

Publication type:

Article

The Expanded Streamlined Offshore Filing Compliance Procedures.

Published in:

Journal of Tax Practice & Procedure, 2014, v. 16, n. 5, p. 9

By:

Luttati, Carol M.

Publication type:

Article

A Note from the Editor-in-Chief.

Published in:

Journal of Tax Practice & Procedure, 2013, v. 15, n. 1, p. 3

By:

Hill, Claudia A.

Publication type:

Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 4, p. 43

By:

Hammell, Brian E.;
Kupiec, Caroline A.;
Ponda, Ameek Ashok

Publication type:

Article

International Tax Issues Corner: New Framework for Calculating Foreign Tax Credits.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 1, p. 11

By:

Forst, David

Publication type:

Article

Acquisitions, Dispositions & Structuring Techniques Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 3, p. 7

By:

Opper, Mark

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 4, p. 17

By:

Forst, David

Publication type:

Article

A TRIBUTAÇÃO DE INVESTIMENTOS BRASILEIROS NO EXTERIOR.

Published in:

Actualidad Jurídica (1578-956X), 2010, n. 26, p. 97

By:

RUSCHMANN, CRISTIANO FREDERICO;
POMMORSKY, EDUARDO FUSER

Publication type:

Article

THE FUTURE OF THE NEW INTERNATIONAL TAX REGIME.

Published in:: Fordham Journal of Corporate & Financial Law, 2019, v. 24, n. 2, p. 219
Publication type:: Article

CONSUMPTION TAXES: THE GOOD, THE BAD, AND THE UNWORKABLE.

Published in:

Journal of Policy Analysis & Management, 2023, v. 42, n. 3, p. 846, doi. 10.1002/pam.22492

By:

Gale, William;
Pomerleau, Kyle

Publication type:

Article

A Chat with Breen Schiller.

Published in:

Journal of State Taxation, 2024, v. 42, n. 4, p. 18

By:

Nelson, Bruce M.;
Schiller, Breen M.

Publication type:

Article

The Constitutional Infirmities of Maryland's New Turnover Tax on Digital Advertising: A Response to the Amici.

Published in:

Journal of State Taxation, 2023, v. 41, n. 3, p. 23

By:

Pomp, Richard D.

Publication type:

Article

Pass/Fail Analysis of Water's-Edge Unitary Tax Regimes: Which Ones Pass Constitutional Muster on Their Treatment of Unitary Foreign Income?

Published in:

Journal of State Taxation, 2022, v. 40, n. 4, p. 23

By:

Rottjakob, Greg;
Schmidt, Joseph

Publication type:

Article

New Hampshire’s Preposterous Taxation of Income from Foreign Subsidiaries.

Published in:

Journal of State Taxation, 2022, v. 40, n. 2, p. 41

By:

Rottjakob, Greg;
Schmidt, Joseph

Publication type:

Article