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Controlled foreign company legislation / OECD
| Controlled foreign company legislation / OECD |
| Autore | Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
| Pubbl/distr/stampa | Paris : Organisation for Economic Co-operation and Development, c1996 |
| Descrizione fisica | 160 p. : ill. ; 23 cm. |
| Disciplina | 346 |
| Collana | Studies in taxation of foreign source income |
| Soggetto topico |
Corporations, Foreign - Taxation - Law and legislation
Organisation for Economic Co-operation and Development |
| ISBN | 9264153373 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISALENTO-991001373469707536 |
Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
|
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| Paris : Organisation for Economic Co-operation and Development, c1996 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Salento | ||
| ||
Controlled foreign company legislation / / editors, Georg Kofler [and eleven others]
| Controlled foreign company legislation / / editors, Georg Kofler [and eleven others] |
| Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (937 pages) |
| Disciplina | 341.4844 |
| Collana | WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series |
| Soggetto topico |
Corporations, Foreign - Taxation - Law and legislation
Controlled foreign corporations - Taxation - Law and legislation |
| ISBN |
90-8722-645-4
90-8722-646-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Chapter 1: Controlled foreign company legislation : general report / Krever, R.E. ; ; p. 3-14
Chapter 2: The European Union and the Anti-Tax Avoidance Directive / Klokar, M. Riedl, M. ; ; p. 15-20 Chapter 3: Controlled foreign company legislation in Argentina / Verstraeten, A.A. ; ; p. 23-40 Chapter 4: Controlled foreign company legislation in Australia / Krever, R.E. Sadiq, K. ; ; p. 41-57 Chapter 5: Controlled foreign company legislation in Austria / Klokar, M. Riedl, M. ; ; p. 59-87 Chapter 6: Controlled foreign company legislation in Belgium / Van Hulle, G. Van West, J-P. ; ; p. 89-106 Chapter 7: Controlled foreign company legislation in Brazil / Schoueri, L.E. Galdino, G. (Guilherme) ; ; p. 107-129 Chapter 8: Controlled foreign company legislation in Bulgaria / Lazarov, I. ; ; p. 131-143 Chapter 9: Controlled foreign company legislation in Chile / Bustos Baraona, A. Yáñez Villanueva, F. ; ; p. 145-155 Chapter 10: Controlled foreign company legislation in China / Cao, B.M. Chun, G. (Geng) ; ; p.157-181 Chapter 11: Controlled foreign company legislation in Croatia / Čičin-Šain, N. Gadžo, S. ; ; p. 183-189 Chapter 12: Controlled foreign company legislation in Cyprus / Apostolidou, E. ; ; p. 199-219 Chapter 13: Controlled foreign company legislation in Czech Republic / Kamínková, P. Kostohryz, J. ; ; p. 221-234 Chapter 14: Controlled foreign company legislation in Denmark / Koerver Schmidt, P. ; ; p. 235-256 Chapter 15: Controlled foreign company legislation in Finland / Äimä, K. Lyyski, H. ; ; p. 257-271 Chapter 16: Controlled foreign company legislation in France / Garcia, C. ; ; p. 273-292 Chapter 17: Controlled foreign company legislation in Germany / Gerbracht, J. ; ; p. 293-318 Chapter 18: Controlled foreign company legislation in Hungary / Kolozs, B. Kőszegi, A. ; ; p. 319-332 Chapter 19: Controlled foreign company legislation in Indonesia / Ngantung, Y.W. Wahyu Aji, R.H. ; ; p. 333-350 Chapter 20: Controlled foreign company legislation in Italy / Papotti, R-A. Schiavini, S.S. ; ; p. 351-374 Chapter 21: Controlled foreign company legislation in Japan / Urushi, S. Suzuki, M. ; ; p. 375-403 Chapter 22: Controlled foreign company legislation in Latvia / Ketners, K. ; ; p. 405-417 Chapter 23: Controlled foreign company legislation in the Republic of North Macedonia / Maksimovska Stojkova, A. ; ; p. 419-432 Chapter 24: Controlled foreign company legislation in the Netherlands / Adema, R.P.C. Bouwman, J.N. Burgers, I.J.J. ; ; p. 433-461 Chapter 25: Controlled foreign company legislation in New Zealand / Smith, A.M.C. Sawyer, A.J. ; ; p. 463-483 Chapter 26: Controlled foreign company legislation in Norway / Leegaard, T. ; ; p. 485-507 Chapter 27: Controlled foreign company legislation in Pakistan / Ahmed, M.A. ; ; p. 509-522 Chapter 28: Controlled foreign company legislation in Peru / Carrión Camayo, M.A. ; ; p. 523-549 Chapter 29: Controlled foreign company legislation in Poland / Wardzynski, A. ; ; p. 551-572 Chapter 30: Controlled foreign company legislation in Portugal / Borges, R. da Palma Carmo, M. ; ; p. 573-600 Chapter 31: Controlled foreign company legislation in Romania / Rosca, I-F. ; ; p. 601-626 Chapter 32: Controlled foreign company legislation in Russia / Milogolov, N. Tsagan-Mandzhieva, K. ; ; p. 627-643 Chapter 33: Controlled foreign company legislation in the Slovak Republic / Kačaljak, M. Koroncziová, A. ; ; p. 645-658 Chapter 34: Controlled foreign company legislation in South Africa / Roeleveld, J. Johnson, T. (Tracy) ; ; p. 659-677 Chapter 35: Controlled foreign company legislation in the Republic of Korea / Yoon, J-H. Jin, J-H. ; ; p. 679-693 Chapter 36: Controlled foreign company legislation in Spain / Almudí Cid, J.M. ; ; p. 695-726 Chapter 37: Controlled foreign company legislation in Sweden / Westberg, B. ; ; p. 727-746 Chapter 38: Controlled foreign company legislation in Chinese Taipei, Taiwan / Lan, Y-C. (M.) ; ; p. 747-759 Chapter 39: Controlled foreign company legislation in Turkey / Ferhatoğlu, E. ; ; p. 761-778 Chapter 40: Controlled foreign company legislation in Ukraine / Buriak, S. ; ; p. 779-796 Chapter 41: Controlled foreign company legislation in the United Kingdom / Bowes, P. ; ; p. 797-831 Chapter 42: Controlled foreign company legislation in the United States / Brauner, Y. Davis, C.A. ; ; p. 833-857 Chapter 43: Controlled foreign company legislation in Uruguay / Riccardi Sacchi, A.L. ; ; p. 859-874 |
| Record Nr. | UNINA-9910794219903321 |
| Amsterdam, Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Controlled foreign company legislation / / editors, Georg Kofler [and eleven others]
| Controlled foreign company legislation / / editors, Georg Kofler [and eleven others] |
| Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (937 pages) |
| Disciplina | 341.4844 |
| Collana | WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series |
| Soggetto topico |
Corporations, Foreign - Taxation - Law and legislation
Controlled foreign corporations - Taxation - Law and legislation |
| ISBN |
90-8722-645-4
90-8722-646-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Chapter 1: Controlled foreign company legislation : general report / Krever, R.E. ; ; p. 3-14
Chapter 2: The European Union and the Anti-Tax Avoidance Directive / Klokar, M. Riedl, M. ; ; p. 15-20 Chapter 3: Controlled foreign company legislation in Argentina / Verstraeten, A.A. ; ; p. 23-40 Chapter 4: Controlled foreign company legislation in Australia / Krever, R.E. Sadiq, K. ; ; p. 41-57 Chapter 5: Controlled foreign company legislation in Austria / Klokar, M. Riedl, M. ; ; p. 59-87 Chapter 6: Controlled foreign company legislation in Belgium / Van Hulle, G. Van West, J-P. ; ; p. 89-106 Chapter 7: Controlled foreign company legislation in Brazil / Schoueri, L.E. Galdino, G. (Guilherme) ; ; p. 107-129 Chapter 8: Controlled foreign company legislation in Bulgaria / Lazarov, I. ; ; p. 131-143 Chapter 9: Controlled foreign company legislation in Chile / Bustos Baraona, A. Yáñez Villanueva, F. ; ; p. 145-155 Chapter 10: Controlled foreign company legislation in China / Cao, B.M. Chun, G. (Geng) ; ; p.157-181 Chapter 11: Controlled foreign company legislation in Croatia / Čičin-Šain, N. Gadžo, S. ; ; p. 183-189 Chapter 12: Controlled foreign company legislation in Cyprus / Apostolidou, E. ; ; p. 199-219 Chapter 13: Controlled foreign company legislation in Czech Republic / Kamínková, P. Kostohryz, J. ; ; p. 221-234 Chapter 14: Controlled foreign company legislation in Denmark / Koerver Schmidt, P. ; ; p. 235-256 Chapter 15: Controlled foreign company legislation in Finland / Äimä, K. Lyyski, H. ; ; p. 257-271 Chapter 16: Controlled foreign company legislation in France / Garcia, C. ; ; p. 273-292 Chapter 17: Controlled foreign company legislation in Germany / Gerbracht, J. ; ; p. 293-318 Chapter 18: Controlled foreign company legislation in Hungary / Kolozs, B. Kőszegi, A. ; ; p. 319-332 Chapter 19: Controlled foreign company legislation in Indonesia / Ngantung, Y.W. Wahyu Aji, R.H. ; ; p. 333-350 Chapter 20: Controlled foreign company legislation in Italy / Papotti, R-A. Schiavini, S.S. ; ; p. 351-374 Chapter 21: Controlled foreign company legislation in Japan / Urushi, S. Suzuki, M. ; ; p. 375-403 Chapter 22: Controlled foreign company legislation in Latvia / Ketners, K. ; ; p. 405-417 Chapter 23: Controlled foreign company legislation in the Republic of North Macedonia / Maksimovska Stojkova, A. ; ; p. 419-432 Chapter 24: Controlled foreign company legislation in the Netherlands / Adema, R.P.C. Bouwman, J.N. Burgers, I.J.J. ; ; p. 433-461 Chapter 25: Controlled foreign company legislation in New Zealand / Smith, A.M.C. Sawyer, A.J. ; ; p. 463-483 Chapter 26: Controlled foreign company legislation in Norway / Leegaard, T. ; ; p. 485-507 Chapter 27: Controlled foreign company legislation in Pakistan / Ahmed, M.A. ; ; p. 509-522 Chapter 28: Controlled foreign company legislation in Peru / Carrión Camayo, M.A. ; ; p. 523-549 Chapter 29: Controlled foreign company legislation in Poland / Wardzynski, A. ; ; p. 551-572 Chapter 30: Controlled foreign company legislation in Portugal / Borges, R. da Palma Carmo, M. ; ; p. 573-600 Chapter 31: Controlled foreign company legislation in Romania / Rosca, I-F. ; ; p. 601-626 Chapter 32: Controlled foreign company legislation in Russia / Milogolov, N. Tsagan-Mandzhieva, K. ; ; p. 627-643 Chapter 33: Controlled foreign company legislation in the Slovak Republic / Kačaljak, M. Koroncziová, A. ; ; p. 645-658 Chapter 34: Controlled foreign company legislation in South Africa / Roeleveld, J. Johnson, T. (Tracy) ; ; p. 659-677 Chapter 35: Controlled foreign company legislation in the Republic of Korea / Yoon, J-H. Jin, J-H. ; ; p. 679-693 Chapter 36: Controlled foreign company legislation in Spain / Almudí Cid, J.M. ; ; p. 695-726 Chapter 37: Controlled foreign company legislation in Sweden / Westberg, B. ; ; p. 727-746 Chapter 38: Controlled foreign company legislation in Chinese Taipei, Taiwan / Lan, Y-C. (M.) ; ; p. 747-759 Chapter 39: Controlled foreign company legislation in Turkey / Ferhatoğlu, E. ; ; p. 761-778 Chapter 40: Controlled foreign company legislation in Ukraine / Buriak, S. ; ; p. 779-796 Chapter 41: Controlled foreign company legislation in the United Kingdom / Bowes, P. ; ; p. 797-831 Chapter 42: Controlled foreign company legislation in the United States / Brauner, Y. Davis, C.A. ; ; p. 833-857 Chapter 43: Controlled foreign company legislation in Uruguay / Riccardi Sacchi, A.L. ; ; p. 859-874 |
| Record Nr. | UNINA-9910810430703321 |
| Amsterdam, Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Journal of taxation of global transactions
| Journal of taxation of global transactions |
| Pubbl/distr/stampa | Chicago, IL, : CCH Inc., c2001- |
| Descrizione fisica | 1 online resource |
| Disciplina | 336 |
| Soggetto topico |
International business enterprises - Taxation - Law and legislation - United States
Corporations, Foreign - Taxation - Law and legislation - United States Double taxation - United States Corporations, Foreign - Taxation - Law and legislation Double taxation International business enterprises - Taxation - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Taxation of global transactions |
| Record Nr. | UNISA-996208995203316 |
| Chicago, IL, : CCH Inc., c2001- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Journal of taxation of global transactions
| Journal of taxation of global transactions |
| Pubbl/distr/stampa | Chicago, IL, : CCH Inc., c2001- |
| Descrizione fisica | 1 online resource |
| Disciplina | 336 |
| Soggetto topico |
International business enterprises - Taxation - Law and legislation - United States
Corporations, Foreign - Taxation - Law and legislation - United States Double taxation - United States Corporations, Foreign - Taxation - Law and legislation Double taxation International business enterprises - Taxation - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Taxation of global transactions |
| Record Nr. | UNINA-9910144233903321 |
| Chicago, IL, : CCH Inc., c2001- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Permanent CFC Look-Through Act of 2014 : report together with dissenting views (to accompany H.R. 4464) (including cost estimate of the Congressional Budget Office)
| Permanent CFC Look-Through Act of 2014 : report together with dissenting views (to accompany H.R. 4464) (including cost estimate of the Congressional Budget Office) |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Printing Office], , [2014] |
| Descrizione fisica | 1 online resource (11 pages) |
| Collana | Report / 113th Congress, 2d session, House of Representatives |
| Soggetto topico |
Corporations, Foreign - Taxation - Law and legislation - United States
Foreign tax credit - United States Income tax - United States - Foreign income International business enterprises - Taxation - United States Corporations, Foreign - Taxation - Law and legislation Foreign tax credit Income tax - Foreign income International business enterprises - Taxation |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Permanent CFC Look-Through Act of 2014 |
| Record Nr. | UNINA-9910705328803321 |
| [Washington, D.C.] : , : [U.S. Government Printing Office], , [2014] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Permanent CFC Look-Through Act of 2015 : report together with dissenting views (to accompany H.R. 1430) (including cost estimate of the Congressional Budget Office)
| Permanent CFC Look-Through Act of 2015 : report together with dissenting views (to accompany H.R. 1430) (including cost estimate of the Congressional Budget Office) |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2015] |
| Descrizione fisica | 1 online resource (39 pages) |
| Collana | Report / 114th Congress, 1st session, House of Representatives |
| Soggetto topico |
Corporations, Foreign - Taxation - Law and legislation - United States
Foreign tax credit - United States Income tax - United States - Foreign income International business enterprises - Taxation - United States Corporations, Foreign - Taxation - Law and legislation Foreign tax credit Income tax - Foreign income International business enterprises - Taxation |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Permanent CFC Look-Through Act of 2015 |
| Record Nr. | UNINA-9910704043803321 |
| [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2015] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
