Littérature scientifique sur le sujet « Tax rulings »
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Articles de revues sur le sujet "Tax rulings"
Arena, Amedeo. « State Aids and Tax rulings : an assessment of the Commission’s recent decisional practice ». Market and Competition Law Review 1, no 1 (5 septembre 2019) : 49–79. http://dx.doi.org/10.7559/mclawreview.2017.308.
Texte intégralNicolaides, 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.
Texte intégralBartes, 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.
Texte intégralAmbrożej, 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 (30 juin 2018) : 5–15. http://dx.doi.org/10.53116/pgaflr.2018.1.1.
Texte intégralPorcano, Thomas M., et Jennifer L. Porcano. « Capricious Application of the Law : IRS Disregard of Revenue Rulings ». ATA Journal of Legal Tax Research 1, no 1 (1 janvier 2003) : 64–74. http://dx.doi.org/10.2308/jltr.2003.1.1.64.
Texte intégralHuesecken, Birgit, et 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.
Texte intégralSharma, Raghav. « Attribution of Profits to a Dependent Agent Permanent Establishment : An Analysis of the Indian Approach ». Intertax 37, Issue 8/9 (1 août 2009) : 493–98. http://dx.doi.org/10.54648/taxi2009049.
Texte intégralKawatra, Gagan Kumar. « Advance income tax rulings - developments across the globe ». Intertax 20, Issue 8/9 (1 août 1992) : 508–14. http://dx.doi.org/10.54648/taxi1992070.
Texte intégralLuts, Joris, et Anna Gunn. « Tax Rulings, APAs and State Aid : Legal Issue ». EC Tax Review 24, Issue 2 (1 avril 2015) : 119–25. http://dx.doi.org/10.54648/ecta2015012.
Texte intégralStrąk, Tomasz, et 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.
Texte intégralThèses sur le sujet "Tax rulings"
Romano, Carlo. « Advance tax rulings and principles of law : towards a european tax rulings system ? / ». Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.
Texte intégralRomano, Carlo Alberto. « Advance tax rulings and principles of law : towards a European tax rulings system ? / ». Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.
Texte intégralRighetto, Antonio <1994>. « The European State aid law and MNE's tax rulings ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/18874.
Texte intégralDiller, Markus, Pia Kortebusch, Georg Thomas Schneider et Caren Sureth. « Boon or Bane ? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment ». WU Vienna University of Economics and Business, Universität Wien, 2014. http://dx.doi.org/10.2139/ssrn.2442749.
Texte intégralSeries: WU International Taxation Research Paper Series
Kortebusch, Pia [Verfasser]. « Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities / Pia Kortebusch ». Paderborn : Universitätsbibliothek, 2014. http://d-nb.info/1058913492/34.
Texte intégralFerrenberg, Florian [Verfasser]. « Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen. : Eine darstellende Analyse unter besonderer Berücksichtigung von Tax Rulings und Gewinnverlagerungen. / Florian Ferrenberg ». Berlin : Duncker & ; Humblot, 2021. http://d-nb.info/1238493076/34.
Texte intégralPauri, Elena. « Aiuti di Stato e diritti di proprietà intellettuale nel ciclo dell’innovazione ». Doctoral thesis, Luiss Guido Carli, 2020. http://hdl.handle.net/11385/204244.
Texte intégralMascitti, Marina <1970>. « Dal Ruling di Standard Internazionale agli Accordi Preventivi per le imprese con attività internazionale. Il tax ruling italiano tra contesto europeo e profili sovranazionali ». Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amsdottorato.unibo.it/8954/1/Mascitti_Marina_Tesi.pdf.
Texte intégralFollow the domestic evolution of the "International Ruling", from the now repealed article 8, D.L. n. 269/2003, up to the "Preventive Agreements for companies with international activities", of the new article 31-ter, D.P.R. n. 600/1973, has meant to take note, at the same time, the international change of attitude towards non-transparent rulings.
FRANCIOSO, CHIARA. « Ruling fiscali preventivi nell’economia globalizzata. Profili di diritto transnazionale ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2021. http://hdl.handle.net/10281/314063.
Texte intégralIn various jurisdictions, taxpayers may obtain a statement from the tax administration concerning the treatment of contemplated future transactions. A written statement, that binds the authority to the interpretation provided therein, ensures the taxpayer the legal certainty needed for cross-border transactions or complex investments, thus promoting simplified tax compliance and preventing tax disputes. The current advance compliance schemes result from the gradual codification of informal guidance practices from the past. The informality that once featured these practices still raises legal issues linked to secrecy, wide administrative discretion and the risk of discrimination between taxpayers. Despite the advantages well known in literature and acknowledged by national and international institutions, improper use of tax rulings may then facilitate aggressive tax planning and harmful tax competition: derogatory secret rulings, offering a low level of taxation in a certain jurisdiction, can encourage companies to artificially shift profits there, potentially leading to a race to the bottom. The current contribution aims to investigate which advance compliance policies, in a globalized market economy, best suit the constitutional and European principles governing taxation. Following an introduction on the evolution of ruling practices, their recurring features are identified with a comparative approach: (i) individual advance request, of practical interest for the taxpayer; (ii) “enhanced” protection of legitimate expectations; (iii) promotion of legal certainty. The comparative analysis identifies unsolved theoretical tensions between the right to the protection of legitimate expectations and the principle of legality in tax matters. The OECD and the EU are promoting the exchange of information (spontaneous and automatic, respectively) on cross-border tax rulings and APAs. After comparing the two standards, alternative or concurrent transparency policies are considered, including the publication of rulings. The comparison takes due account of the need to protect taxpayers’ rights, building on the Court of Justice and ECtHR case law. Finally, the dissertation addresses the competition threats raised by secret rulings, in terms of State aid (currently under judicial review by the Union Courts). The analysis leads to some remarks on the design of (a) a centralized European advance compliance program and (b) a domestic model able to overcome the above-mentioned issues without sacrificing taxpayers’ rights.
Pettersson, Markus. « The Compatibility of Swedish CFC-legislation with article 43 EC : A case study of an Advance Ruling ». Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1050.
Texte intégralMost states within the EU have some kind of CFC-legislation that allows the state in question to tax its residents for gains accrued within foreign companies that they control. CFC-legislations are usually said to counteract tax avoidance and they generally target only income of companies in low tax regimes. Such tax regimes are however not only found in pure tax havens. Some of the member states of the EU have set up preferential tax regimes, often limited to foreign financial offshore activities. Can it be a restriction of the freedom of establishment in article 43 EC to tax a resident taxpayer on CFC-basis for the income of a company resident in another member state? In the affirmative, can such a restriction be justified and if so, on which ground? Can it perhaps be easier to argue in favour of CFC-rules after the recent judgment of Marks and Spencer where the ECJ seems to have applied a broader ground of justification in respect of the counteraction of tax avoidance?
These are some of the main questions dealt with in this thesis.
Livres sur le sujet "Tax rulings"
Romano, Carlo Alberto. Advance tax rulings and principles of law : Towards a European tax rulings system ? Amsterdam : IBFD, 2002.
Trouver le texte intégralCabantac, Gregorio V. International tax treaty practices and rulings : The RP-US Tax Treaty. Manila, Philippines : Published & distributed by Rex Book Store, 2009.
Trouver le texte intégralCabantac, Gregorio V. International tax treaty practices and rulings : The RP-US Tax Treaty. Manila, Philippines : Published & distributed by Rex Book Store, 2009.
Trouver le texte intégralLimited, CCH Canadian, dir. Income tax interpretation bulletins, information circulars, rulings. 1988-. Don Mills, Ont : CCH Canadian, 1988.
Trouver le texte intégralPistolesi, Francesco. Gli interpelli tributari. Milano : Giuffrè, 2007.
Trouver le texte intégralPistolesi, Francesco. Gli interpelli tributari. Milano : Giuffrè, 2007.
Trouver le texte intégralStarczewski, Lisa M. IRS national office procedures : Rulings, closing agreements. [Washington, D.C.] : Tax Management Inc., 2002.
Trouver le texte intégralOswald, Edwin G. Federal taxation of municipal bonds : Statutes, regulations, rulings. 2e éd. Newark, NJ : LexisNexis, 2005.
Trouver le texte intégralNational Association of Bond Lawyers (U.S.). Federal taxation of municipal bonds : Statutes, regulations, rulings. 2e éd. Newark, NJ : LexisNexis, 2001.
Trouver le texte intégralE, Israel Perry, Franceschi Kristin H. R et National Association of Bond Lawyers (U.S.), dir. Federal taxation of municipal bonds : Statutes, regulations, rulings. Englewood Cliffs, NJ : Aspen Law & Business, 1993.
Trouver le texte intégralChapitres de livres sur le sujet "Tax rulings"
Bal, Aleksandra. « Tax Rulings, State Aid and the Rule of Law ». Dans Ethics and Taxation, 359–77. Singapore : Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_14.
Texte intégralFrancioso, Chiara. « State Aid and Tax Rulings : Managing the Risk of Recovery ». Dans The Future of Risk Management, Volume I, 351–82. Cham : Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14548-4_15.
Texte intégralMorawski, Wojciech. « The reduction of the importance of advance tax rulings and the fight against tax optimization ». Dans Fair taxes or budget revenues at any price ?, 47–64. Wien : Böhlau Verlag, 2022. http://dx.doi.org/10.7767/9783205215295.47.
Texte intégralLuja, Raymond. « State Aid Benchmarking and Tax Rulings : Can We Keep It Simple ? » Dans State Aid Law and Business Taxation, 111–31. Berlin, Heidelberg : Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_7.
Texte intégralAtes, Leyla, Moran Harari et Markus Meinzer. « Negative Spillovers in International Corporate Taxation and the European Union ». Dans Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 195–217. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.
Texte intégralKovacevic, Natasa Zunic. « Coordinating Taxation Between the European Union and Other Countries Through Advance Tax-Rulings Systems ». Dans Financial and Monetary Policy Studies, 87–94. Berlin, Heidelberg : Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35697-1_5.
Texte intégralWattel, Peter J. « The Cat and the Pigeons : Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions ». Dans State Aid Law and Business Taxation, 185–94. Berlin, Heidelberg : Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_10.
Texte intégral« Table of IRS Revenue Rulings ». Dans The Law of Tax-Exempt Organizations, 1–11. Hoboken, NJ, USA : John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386378.oth2.
Texte intégralBobrus-Nowińska, Ewelina. « Tax Law Rulings as an Example of Support for Taxpayers ». Dans European Financial Law in Times of Crisis of the European Union, 59–68. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.05.
Texte intégralMorawski, Wojciech. « Tax Rulings in Poland – Wealth or Crisis ? » Dans European Financial Law in Times of Crisis of the European Union, 423–32. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.40.
Texte intégralActes de conférences sur le sujet "Tax rulings"
Palczewska, Olga. « System of tax rulings and VAT treatment of selected transactions in Poland ». Dans The 5th Electronic International Interdisciplinary Conference. Publishing Society, 2016. http://dx.doi.org/10.18638/eiic.2016.5.1.548.
Texte intégralMorawski, Wojciech. « The Tax Rulings – the Conflict Between the Principle of Legality and the Principle of Legitimate Expectations ». Dans XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.38.
Texte intégralSzabó, Ildikó. « Advance Tax Ruling ». Dans MultiScience - XXX. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2016. http://dx.doi.org/10.26649/musci.2016.122.
Texte intégralÇelik, Sabahat Binnur. « The Limits of State Intervention in Economy by Taxation in Turkey ». Dans International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01314.
Texte intégralKhasanah, Isnaini Nurul, et Adila Alfa Krisnadhi. « Extreme Multilabel Text Classification on Indonesian Tax Court Ruling using Single Channel CNN and IndoBERT Embedding ». Dans 2021 6th International Workshop on Big Data and Information Security (IWBIS). IEEE, 2021. http://dx.doi.org/10.1109/iwbis53353.2021.9631855.
Texte intégralHickey, A., I. K. Louh, J. Li et M. R. O'Donnell. « Time to Retire Acid Fast Bacilli Smears ? Superiority of Newer Assays in Ruling Out Pulmonary Tuberculosis ». Dans American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a5166.
Texte intégralAyvazyan, Ruben Gagikovich. « Condiions for the application of the tax reconstruction mechanism based on the analysis of the Supreme Court ruling of May 19, 2021 (Case No. A76-46624/2019 of LLC «Mary» ». Dans Российская наука : актуальные исследования и разработки. Самара : Самарский государственный экономический университет, 2022. http://dx.doi.org/10.46554/russian.science-2022.02-2-254/257.
Texte intégralSaeed Ghafoor Ahmad, Kosar, et Amanj nasih qadir omer. « Prosecuting the perpetrators of the Camp Speicher crime according to Iraqi laws or the jurisdiction of the International Criminal Court ». Dans Peacebuilding and Genocide Prevention. University of Human Development, 2021. http://dx.doi.org/10.21928/uhdicpgp/45.
Texte intégralRapports d'organisations sur le sujet "Tax rulings"
Kahima, Samuel, Solomon Rukundo et Victor Phillip Makmot. Tax Certainty ? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, janvier 2021. http://dx.doi.org/10.19088/ictd.2021.001.
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