Journal articles on the topic 'Tax rulings'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Tax rulings.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
Arena, Amedeo. "State Aids and Tax rulings: an assessment of the Commission’s recent decisional practice." Market and Competition Law Review 1, no. 1 (September 5, 2019): 49–79. http://dx.doi.org/10.7559/mclawreview.2017.308.
Full textNicolaides, P. "State Aid Rules and Tax Rulings." European State Aid Law Quarterly 15, no. 3 (2016): 416–27. http://dx.doi.org/10.21552/estal/2016/3/9.
Full textBartes, Richard. "Legal Institute of Advance Tax Rulings." Białostockie Studia Prawnicze 24, no. 3 (2019): 157–64. http://dx.doi.org/10.15290/bsp.2019.24.03.12.
Full textAmbrożej, Elżbieta Agnieszka. "Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations." Public Governance, Administration and Finances Law Review 3, no. 1 (June 30, 2018): 5–15. http://dx.doi.org/10.53116/pgaflr.2018.1.1.
Full textPorcano, Thomas M., and Jennifer L. Porcano. "Capricious Application of the Law: IRS Disregard of Revenue Rulings." ATA Journal of Legal Tax Research 1, no. 1 (January 1, 2003): 64–74. http://dx.doi.org/10.2308/jltr.2003.1.1.64.
Full textHuesecken, Birgit, and Michael Overesch. "Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms." FinanzArchiv 75, no. 4 (2019): 380. http://dx.doi.org/10.1628/fa-2019-0011.
Full textSharma, Raghav. "Attribution of Profits to a Dependent Agent Permanent Establishment: An Analysis of the Indian Approach." Intertax 37, Issue 8/9 (August 1, 2009): 493–98. http://dx.doi.org/10.54648/taxi2009049.
Full textKawatra, Gagan Kumar. "Advance income tax rulings - developments across the globe." Intertax 20, Issue 8/9 (August 1, 1992): 508–14. http://dx.doi.org/10.54648/taxi1992070.
Full textLuts, Joris, and Anna Gunn. "Tax Rulings, APAs and State Aid: Legal Issue." EC Tax Review 24, Issue 2 (April 1, 2015): 119–25. http://dx.doi.org/10.54648/ecta2015012.
Full textStrąk, Tomasz, and Michał Tuszyński. "Quantitative analysis of a private tax rulings corpus." Procedia Computer Science 176 (2020): 2445–55. http://dx.doi.org/10.1016/j.procs.2020.09.322.
Full textOliveira, Phelippe Toledo Pires de. "Article: Improving the Relationship Between Tax Authorities and Taxpayers in Brazil." Intertax 50, Issue 3 (March 1, 2022): 218–30. http://dx.doi.org/10.54648/taxi2022021.
Full textBroe, Luc De, and Mélanie Massant. "The General Court’s Judgment in Engie: The Non-application of a National GAAR Confers State Aid." EC Tax Review 31, Issue 1 (January 1, 2022): 6–15. http://dx.doi.org/10.54648/ecta2022002.
Full textGoossens, Karin, and Arco C. P. Bobeldijk. "The Tenability of the Dutch Preservative Tax Assessment in Relation to Pension Benefits." Intertax 39, Issue 2 (February 1, 2011): 85–90. http://dx.doi.org/10.54648/taxi2011007.
Full textBrodzka, Alicja. "Better governance through more transparency on advance cross-border tax rulings." Journal of Governance and Regulation 6, no. 1 (2017): 7–11. http://dx.doi.org/10.22495/jgr_v6_i1_p1.
Full textGiraud, A., and S. Petit. "Tax Rulings and State Aid Qualification: Should Reality Matter?" European State Aid Law Quarterly 16, no. 2 (2017): 233–42. http://dx.doi.org/10.21552/estal/2017/2/9.
Full textStrąk, Tomasz, and Michał Tuszyński. "NLP Based Retrieval of Semantically Similar Private Tax Rulings." Procedia Computer Science 207 (2022): 2853–64. http://dx.doi.org/10.1016/j.procs.2022.09.343.
Full textBoulton, Thomas Jason, and Terry D. Nixon. "The litigation of tax benefit preservation plans." Managerial Finance 43, no. 1 (January 9, 2017): 76–94. http://dx.doi.org/10.1108/mf-12-2015-0322.
Full textSawyers, Roby B., David L. Baumer, and Wade M. Chumney. "When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 1–15. http://dx.doi.org/10.2308/jltr.2009.7.1.1.
Full textSawyer, Adrian. "Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime." Victoria University of Wellington Law Review 52, no. 4 (January 26, 2022): 939–62. http://dx.doi.org/10.26686/vuwlr.v52i4.7426.
Full textvon Oertzen, Christian. "Developments in Germany concerning the Taxation of Trusts." Trusts & Trustees 26, no. 1 (December 16, 2019): 80–85. http://dx.doi.org/10.1093/tandt/ttz119.
Full textJackson, Mark, Sonja Pippin, and Jeffrey A. Wong. "Court Rulings in Estate Tax Cases: Is Gender a Factor?" ATA Journal of Legal Tax Research 12, no. 2 (September 1, 2014): 74–84. http://dx.doi.org/10.2308/jltr-50914.
Full textHowse, Robert, and Damien J. Neven. "United States – Tax treatment for “Foreign Sales Corporations” Recourse to Arbitration by the United States under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement (WT/DS108/ARB) A Comment." World Trade Review 4, S1 (2005): 36–63. http://dx.doi.org/10.1017/s1474745605001229.
Full textRoyalty, Kent W., and Dianna Ross. "Can Other Religions Boldly Go Where Only Scientology Has Gone Before?: A Relatively New Church Pioneers a Tax Break for Religious Education." ATA Journal of Legal Tax Research 3, no. 1 (January 1, 2005): 22–34. http://dx.doi.org/10.2308/jltr.2005.3.1.22.
Full textKarfíková, Marie, and Jakub Vojtěch. "Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings." Public Governance, Administration and Finances Law Review 4, no. 1 (June 30, 2019): 5–18. http://dx.doi.org/10.53116/pgaflr.2019.1.1.
Full textMartins, António, Sandrina Correia, and Daniel Taborda. "Group Transactions, Transfer Pricing and Litigation: Evidence from Portugal." Intertax 48, Issue 11 (October 1, 2020): 998–1011. http://dx.doi.org/10.54648/taxi2020101.
Full textDiller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. "Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment." European Accounting Review 26, no. 3 (May 24, 2016): 441–68. http://dx.doi.org/10.1080/09638180.2016.1169939.
Full textJose Manuel Calderón Carrero. "Irlanda/Comisión y Apple Sales International y Apple Operations Europe: COMENTARIO A LA SENTENCIA DEL TRIBUNAL GENERAL DE LA UE, DE 15 DE JULIO DE 2020. Asunto: T-778/16 y T-892/16." Revista Técnica Tributaria 4, no. 131 (February 3, 2021): 237–42. http://dx.doi.org/10.48297/rtt.v4i131.598.
Full textDowgier, Rafał. "The Polish system of property taxation." Prawo Budżetowe Państwa i Samorządu 9, no. 3 (November 22, 2021): 33–52. http://dx.doi.org/10.12775/pbps.2021.014.
Full textvan Zantbeek, A. R. "Recently published tax rulings enliven trusts in Belgium: Ruling 900.189 (7 July 2009), Ruling 700.112 (8 December 2009) and Ruling 900.329 (22 December 2009)." Trusts & Trustees 16, no. 10 (September 23, 2010): 862–66. http://dx.doi.org/10.1093/tandt/ttq109.
Full textGuerrero, Vanessa Hernández. "Defining the Balance between Free Competition and Tax Sovereignty in EC and WTO Law: The “due respect” to the General Tax System." German Law Journal 5, no. 1 (January 1, 2004): 87–100. http://dx.doi.org/10.1017/s2071832200012268.
Full textStara, Nancy J., and Brad Cripe. "State Law: The Foundation for Federal Tax Law." ATA Journal of Legal Tax Research 2, no. 1 (January 1, 2004): 26–39. http://dx.doi.org/10.2308/jltr.2004.2.1.26.
Full textLuja, Raymond H. C. "(Re)shaping Fiscal State Aid: Selected Recent Cases and Their Impact." Intertax 40, Issue 2 (February 1, 2012): 120–31. http://dx.doi.org/10.54648/taxi2012013.
Full textJamroży, Marcin, and Magdalena Janiszewska. "Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development." International Journal of Management and Economics 57, no. 2 (June 1, 2021): 177–93. http://dx.doi.org/10.2478/ijme-2021-0011.
Full textRossi-Maccanico, Pierpaolo. "Fiscal State Aids, Tax Base Erosion and Profit Shifting." EC Tax Review 24, Issue 2 (April 1, 2015): 63–77. http://dx.doi.org/10.54648/ecta2015008.
Full textMartins, António. "Tax avoidance, anti-abuse clauses and arbitration courts: a note on capital gains’ exemption." International Journal of Law and Management 59, no. 6 (November 13, 2017): 804–25. http://dx.doi.org/10.1108/ijlma-05-2016-0050.
Full textNiziołkiewicz, Monika. "Transforming a sole proprietorship into a limited liability company – selected tax aspects." Roczniki Administracji i Prawa 2, no. XIX (December 31, 2019): 309–21. http://dx.doi.org/10.5604/01.3001.0014.0446.
Full textShannon, Harry A. "United States Internal Revenue Service Rulings - application procedure and effect on tax liability." Intertax 14, Issue 8/9 (August 1, 1986): 184–88. http://dx.doi.org/10.54648/taxi1986058.
Full textSaad, Natrah, and Noraza Mat Udin. "Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment." Advanced Science Letters 22, no. 5 (May 1, 2016): 1448–51. http://dx.doi.org/10.1166/asl.2016.6639.
Full textAmiram, Dan, Andrew M. Bauer, and Mary Margaret Frank. "Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy." Accounting Review 94, no. 5 (November 1, 2018): 27–55. http://dx.doi.org/10.2308/accr-52315.
Full textLuja, Raymond H. C. "Do State Aid Rules Still Allow European Union Member States to Claim Fiscal Sovereignty?" EC Tax Review 25, Issue 5/6 (November 1, 2016): 312–24. http://dx.doi.org/10.54648/ecta2016031.
Full textKhater, Mohammad Nasr. "OFFENSE OF INCOME TAX EVASION IN JORDANIAN LAW." Journal of Southwest Jiaotong University 57, no. 6 (December 30, 2022): 242–51. http://dx.doi.org/10.35741/issn.0258-2724.57.6.23.
Full textAtes, Leyla, Moran Harari, and Markus Meinzer. "Positive Spillovers in International Corporate Taxation and the European Union." Intertax 48, Issue 4 (April 1, 2020): 389–402. http://dx.doi.org/10.54648/taxi2020035.
Full textSteierberg, Daniela, and Florian Haase. "Germanys Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities." EC Tax Review 24, Issue 5 (October 1, 2015): 286–88. http://dx.doi.org/10.54648/ecta2015029.
Full textde la Feria, Rita. "Prohibition of abuse of (Community) law: The creation of a new general principle of EC law through tax." Common Market Law Review 45, Issue 2 (April 1, 2008): 395–441. http://dx.doi.org/10.54648/cola2008027.
Full textZelmenis, Jānis. "Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 2, no. 23 (2022): 132–44. http://dx.doi.org/10.25143/socr.23.2022.2.132-144.
Full textMorawski, Wojciech, Krzysztof Lasiński-Sulecki, and Ewa Prejs. "Best practices concerning private tax rulings according to Base Erosion and Profit Shifting (BEPS) Action 5 and Polish Tax Law." Przegląd Ustawodawstwa Gospodarczego 2021, no. 11 (October 20, 2021): 2–10. http://dx.doi.org/10.33226/0137-5490.2021.10.1.
Full textKowalski, Patryk. "Documentary and guarantee function of Polish administrative court’s dissenting opinions in direct tax cases." European Journal of Behavioral Sciences 2, no. 4 (September 3, 2020): 19–30. http://dx.doi.org/10.33422/ejbs.v2i4.300.
Full textPeeters, Bruno. "The Design of Covid-19 Recovery Contributions: Taxes or Social Security Contributions?" EC Tax Review 30, Issue 5/6 (December 1, 2021): 236–41. http://dx.doi.org/10.54648/ecta2021024.
Full textDavis, Jon S., and J. David Mason. "Similarity and Precedent in Tax Authority Judgment." Journal of the American Taxation Association 25, no. 1 (March 1, 2003): 53–71. http://dx.doi.org/10.2308/jata.2003.25.1.53.
Full textBarakat, Nora. "Underwriting the Empire: Nizamiye Courts, Tax Farming and the Public Debt Administration in Ottoman Syria." Islamic Law and Society 26, no. 4 (September 13, 2019): 374–404. http://dx.doi.org/10.1163/15685195-00264p02.
Full text