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You searched for subject:( Avoidance rules). Showing records 1 – 13 of 13 total matches.

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North-West University

1. Calvert, Teresa Michelle. An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert .

Degree: 2011, North-West University

 Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer… (more)

Subjects/Keywords: Abnormality; Anti-avoidance; Avoidance case law; Avoidance rules; Avoidance schemes; General anti-avoidance rules (GAAR); Tax avoidance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Calvert, T. M. (2011). An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/6280

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Calvert, Teresa Michelle. “An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert .” 2011. Thesis, North-West University. Accessed October 20, 2019. http://hdl.handle.net/10394/6280.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Calvert, Teresa Michelle. “An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert .” 2011. Web. 20 Oct 2019.

Vancouver:

Calvert TM. An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert . [Internet] [Thesis]. North-West University; 2011. [cited 2019 Oct 20]. Available from: http://hdl.handle.net/10394/6280.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Calvert TM. An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert . [Thesis]. North-West University; 2011. Available from: http://hdl.handle.net/10394/6280

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Nairobi

2. Obbayi, Gaulke M. Tax avoidance in Kenya: A case for adoption of general - avoidance rules (GAAR)20 .

Degree: 2010, University of Nairobi

No abstract available

Subjects/Keywords: tax avoidance; Ant-avoidance rules; Kenya

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APA (6th Edition):

Obbayi, G. M. (2010). Tax avoidance in Kenya: A case for adoption of general - avoidance rules (GAAR)20 . (Thesis). University of Nairobi. Retrieved from http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/15408

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Obbayi, Gaulke M. “Tax avoidance in Kenya: A case for adoption of general - avoidance rules (GAAR)20 .” 2010. Thesis, University of Nairobi. Accessed October 20, 2019. http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/15408.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Obbayi, Gaulke M. “Tax avoidance in Kenya: A case for adoption of general - avoidance rules (GAAR)20 .” 2010. Web. 20 Oct 2019.

Vancouver:

Obbayi GM. Tax avoidance in Kenya: A case for adoption of general - avoidance rules (GAAR)20 . [Internet] [Thesis]. University of Nairobi; 2010. [cited 2019 Oct 20]. Available from: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/15408.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Obbayi GM. Tax avoidance in Kenya: A case for adoption of general - avoidance rules (GAAR)20 . [Thesis]. University of Nairobi; 2010. Available from: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/15408

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Germano, Livia de Carli. A elusão tributária e os limites à requalificação dos negócios jurídicos.

Degree: Mestrado, Direito Econômico e Financeiro, 2010, University of São Paulo

O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação… (more)

Subjects/Keywords: Abuse of law; Anti-abuse rules; Anti-avoidance rules; Direito tributário; Evasão fiscal; Fraud; Fraude fiscal; Negócio jurídico; Tax avoidance; Tax planning

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APA (6th Edition):

Germano, L. d. C. (2010). A elusão tributária e os limites à requalificação dos negócios jurídicos. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;

Chicago Manual of Style (16th Edition):

Germano, Livia de Carli. “A elusão tributária e os limites à requalificação dos negócios jurídicos.” 2010. Masters Thesis, University of São Paulo. Accessed October 20, 2019. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;.

MLA Handbook (7th Edition):

Germano, Livia de Carli. “A elusão tributária e os limites à requalificação dos negócios jurídicos.” 2010. Web. 20 Oct 2019.

Vancouver:

Germano LdC. A elusão tributária e os limites à requalificação dos negócios jurídicos. [Internet] [Masters thesis]. University of São Paulo; 2010. [cited 2019 Oct 20]. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;.

Council of Science Editors:

Germano LdC. A elusão tributária e os limites à requalificação dos negócios jurídicos. [Masters Thesis]. University of São Paulo; 2010. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;

4. Nerylton Thiago Lopes Pereira. O propósito negocial como elemento de legitimação do planejamento tributário.

Degree: 2013, Universidade Católica de Brasilia

No presente trabalho o tema planejamento tributário será estudado considerando que as normas tributárias não se resumem à arquitetura de conceitos e de meros instrumentos… (more)

Subjects/Keywords: direito; planejamento tributário; elisão fiscal; direito tributário; DIREITO; taxation; tax planning; interpretation; rules; principle; tax avoidance; DIREITO

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APA (6th Edition):

Pereira, N. T. L. (2013). O propósito negocial como elemento de legitimação do planejamento tributário. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205

Chicago Manual of Style (16th Edition):

Pereira, Nerylton Thiago Lopes. “O propósito negocial como elemento de legitimação do planejamento tributário.” 2013. Masters Thesis, Universidade Católica de Brasilia. Accessed October 20, 2019. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205.

MLA Handbook (7th Edition):

Pereira, Nerylton Thiago Lopes. “O propósito negocial como elemento de legitimação do planejamento tributário.” 2013. Web. 20 Oct 2019.

Vancouver:

Pereira NTL. O propósito negocial como elemento de legitimação do planejamento tributário. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2013. [cited 2019 Oct 20]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205.

Council of Science Editors:

Pereira NTL. O propósito negocial como elemento de legitimação do planejamento tributário. [Masters Thesis]. Universidade Católica de Brasilia; 2013. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205


Universidade do Minho

5. Kam Mei Kei. Tax havens and controlled foreign corporations in the European Union .

Degree: 2017, Universidade do Minho

 The subject of tax avoidance and evasion by use of tax havens has been addressed in the Organization for Economic Cooperation and Development (OECD) and… (more)

Subjects/Keywords: Tax haven; Tax avoidance; Tax evasion; OECD; EU; CFC rules; Paraíso fiscal; Evasão fiscal; Fraude fiscal; OCDE; UE; Regras do CFC

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APA (6th Edition):

Kei, K. M. (2017). Tax havens and controlled foreign corporations in the European Union . (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/51337

Chicago Manual of Style (16th Edition):

Kei, Kam Mei. “Tax havens and controlled foreign corporations in the European Union .” 2017. Masters Thesis, Universidade do Minho. Accessed October 20, 2019. http://hdl.handle.net/1822/51337.

MLA Handbook (7th Edition):

Kei, Kam Mei. “Tax havens and controlled foreign corporations in the European Union .” 2017. Web. 20 Oct 2019.

Vancouver:

Kei KM. Tax havens and controlled foreign corporations in the European Union . [Internet] [Masters thesis]. Universidade do Minho; 2017. [cited 2019 Oct 20]. Available from: http://hdl.handle.net/1822/51337.

Council of Science Editors:

Kei KM. Tax havens and controlled foreign corporations in the European Union . [Masters Thesis]. Universidade do Minho; 2017. Available from: http://hdl.handle.net/1822/51337


Uppsala University

6. Baldvinsson, Gunnar. On the boundary between artificiality and reality : The General Anti-Tax Avoidance Rule in the Anti-Tax Avoidance Directive in light of the European Court´s Artificiality Test.

Degree: Law, 2017, Uppsala University

  On 12 July 2016, the Council of the European Union adopted Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the… (more)

Subjects/Keywords: European Tax Law; Anti-tax avoidance directive; general anti-tax avoidance rules; European Court of Justice; tax avoidance; prohibition of abuse of law; Law (excluding Law and Society); Juridik (exklusive juridik och samhälle)

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APA (6th Edition):

Baldvinsson, G. (2017). On the boundary between artificiality and reality : The General Anti-Tax Avoidance Rule in the Anti-Tax Avoidance Directive in light of the European Court´s Artificiality Test. (Thesis). Uppsala University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-322660

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Baldvinsson, Gunnar. “On the boundary between artificiality and reality : The General Anti-Tax Avoidance Rule in the Anti-Tax Avoidance Directive in light of the European Court´s Artificiality Test.” 2017. Thesis, Uppsala University. Accessed October 20, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-322660.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Baldvinsson, Gunnar. “On the boundary between artificiality and reality : The General Anti-Tax Avoidance Rule in the Anti-Tax Avoidance Directive in light of the European Court´s Artificiality Test.” 2017. Web. 20 Oct 2019.

Vancouver:

Baldvinsson G. On the boundary between artificiality and reality : The General Anti-Tax Avoidance Rule in the Anti-Tax Avoidance Directive in light of the European Court´s Artificiality Test. [Internet] [Thesis]. Uppsala University; 2017. [cited 2019 Oct 20]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-322660.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Baldvinsson G. On the boundary between artificiality and reality : The General Anti-Tax Avoidance Rule in the Anti-Tax Avoidance Directive in light of the European Court´s Artificiality Test. [Thesis]. Uppsala University; 2017. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-322660

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

7. de Ruiter, Wilhelmina Jacoba Maria. Walking the Tightrope: political accountability, blame and ministerial survival in two parliamentary systems.

Degree: 2019, University Utrecht

 When publicized incidents occur in the portfolio of a minister or when they are accused of some form of wrongdoing, political drama ensues. Their political… (more)

Subjects/Keywords: Political accountability; ministerial survival; resignations; blame avoidance; scandals; informal rules

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APA (6th Edition):

de Ruiter, W. J. M. (2019). Walking the Tightrope: political accountability, blame and ministerial survival in two parliamentary systems. (Doctoral Dissertation). University Utrecht. Retrieved from http://dspace.library.uu.nl/handle/1874/378725 ; URN:NBN:NL:UI:10-1874-378725 ; urn:isbn:978-94-6375-363-0 ; URN:NBN:NL:UI:10-1874-378725 ; http://dspace.library.uu.nl/handle/1874/378725

Chicago Manual of Style (16th Edition):

de Ruiter, Wilhelmina Jacoba Maria. “Walking the Tightrope: political accountability, blame and ministerial survival in two parliamentary systems.” 2019. Doctoral Dissertation, University Utrecht. Accessed October 20, 2019. http://dspace.library.uu.nl/handle/1874/378725 ; URN:NBN:NL:UI:10-1874-378725 ; urn:isbn:978-94-6375-363-0 ; URN:NBN:NL:UI:10-1874-378725 ; http://dspace.library.uu.nl/handle/1874/378725.

MLA Handbook (7th Edition):

de Ruiter, Wilhelmina Jacoba Maria. “Walking the Tightrope: political accountability, blame and ministerial survival in two parliamentary systems.” 2019. Web. 20 Oct 2019.

Vancouver:

de Ruiter WJM. Walking the Tightrope: political accountability, blame and ministerial survival in two parliamentary systems. [Internet] [Doctoral dissertation]. University Utrecht; 2019. [cited 2019 Oct 20]. Available from: http://dspace.library.uu.nl/handle/1874/378725 ; URN:NBN:NL:UI:10-1874-378725 ; urn:isbn:978-94-6375-363-0 ; URN:NBN:NL:UI:10-1874-378725 ; http://dspace.library.uu.nl/handle/1874/378725.

Council of Science Editors:

de Ruiter WJM. Walking the Tightrope: political accountability, blame and ministerial survival in two parliamentary systems. [Doctoral Dissertation]. University Utrecht; 2019. Available from: http://dspace.library.uu.nl/handle/1874/378725 ; URN:NBN:NL:UI:10-1874-378725 ; urn:isbn:978-94-6375-363-0 ; URN:NBN:NL:UI:10-1874-378725 ; http://dspace.library.uu.nl/handle/1874/378725


Vilnius University

8. Zaicevaitė, Neringa. Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos.

Degree: Master, 2009, Vilnius University

Magistro darbo objektas - Lietuvos Respublikos norminiuose mokesčių teisės aktuose įtvirtintos prieš mokesčių vengimą nukreiptos normos: jų doktrininis aiškinimas bei analizė, jų taikymas mokestinius ginčus… (more)

Subjects/Keywords: Antivengiminės priemonės (angl. Anti-avoidance Measures); Antivengiminių priemonių doktrinos; Kontroliuojamųjų užsienio vienetų apmokestinimo taisyklės (angl. Controlled Foreign Corporation Legislation); Plonos kapitlizacijos taisyklės (angl. Thin Capitalization Rules); Sandorių kainodaros (angl. Transfer Pricing) taisyklės; Sandororiai su tikslinėse teritorijose (angl. Tax Haven) registruotais asmenimis; Antivengiminių priemonių teisinio reglamentavimo bei jo praktinio taikymo problemos; Bendrųjų antivengiminių priemonių (angl. General Anti-avoidance Measures) ir specialiųjų antivengiminių priemonių (angl. Specific Anti-avoidance Measures) santykis; Antivengiminių priemonių teisinis reglamentavimas Vokietijoje

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APA (6th Edition):

Zaicevaitė, Neringa. (2009). Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos. (Masters Thesis). Vilnius University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16th Edition):

Zaicevaitė, Neringa. “Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos.” 2009. Masters Thesis, Vilnius University. Accessed October 20, 2019. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7th Edition):

Zaicevaitė, Neringa. “Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos.” 2009. Web. 20 Oct 2019.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Zaicevaitė, Neringa. Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos. [Internet] [Masters thesis]. Vilnius University; 2009. [cited 2019 Oct 20]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Zaicevaitė, Neringa. Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos. [Masters Thesis]. Vilnius University; 2009. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete


University of South Africa

9. Kubayi, Sikheto Joe. Address forms in Xitsonga : a socio-pragmatic perspective .

Degree: 2013, University of South Africa

 The purpose of this study is to explore the nature of socio-cultural rules underlying address behaviour in face-to-face interactions in Xitsonga. In the study, a… (more)

Subjects/Keywords: Address forms; Power and solidarity; Accommodation; Implicatures; Politeness; Positive and negative face; Address inversion; Address avoidance; Socio-pragmatics; Socio-cultural rules; Names; Titles and teknonyms; Kinship terms; Pronominal and honorific systems; Terms of reference

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APA (6th Edition):

Kubayi, S. J. (2013). Address forms in Xitsonga : a socio-pragmatic perspective . (Doctoral Dissertation). University of South Africa. Retrieved from http://hdl.handle.net/10500/13372

Chicago Manual of Style (16th Edition):

Kubayi, Sikheto Joe. “Address forms in Xitsonga : a socio-pragmatic perspective .” 2013. Doctoral Dissertation, University of South Africa. Accessed October 20, 2019. http://hdl.handle.net/10500/13372.

MLA Handbook (7th Edition):

Kubayi, Sikheto Joe. “Address forms in Xitsonga : a socio-pragmatic perspective .” 2013. Web. 20 Oct 2019.

Vancouver:

Kubayi SJ. Address forms in Xitsonga : a socio-pragmatic perspective . [Internet] [Doctoral dissertation]. University of South Africa; 2013. [cited 2019 Oct 20]. Available from: http://hdl.handle.net/10500/13372.

Council of Science Editors:

Kubayi SJ. Address forms in Xitsonga : a socio-pragmatic perspective . [Doctoral Dissertation]. University of South Africa; 2013. Available from: http://hdl.handle.net/10500/13372


Pontifícia Universidade Católica de São Paulo

10. Samuel Carvalho Gaudêncio. CPMF e elisão fiscal.

Degree: 2007, Pontifícia Universidade Católica de São Paulo

The present work aims to study the anti-avoidance rules related to CPMF (Provisional Contribution on Financial Turnover), found in the rules of articles 2, 16,… (more)

Subjects/Keywords: DIREITO; Elisao fiscal  – Brasil; Fiscal evasion; Anti-avoidance rules related to CPMF (Provisional Contribution on Financial Turnover); Interdisciplinarity; Interdisciplinaridade; Systematic interpretation; Direito tributário; Interpretação sistemática; CPMF; Tax law; Pragmatic analysis; Contribuicao provisoria sobre a movimentacao financeira; Normas antielisivas relativas à CPMF; Análise pragmática; CPMF (Provisional Contribution on Financial Turnover)

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APA (6th Edition):

Gaudêncio, S. C. (2007). CPMF e elisão fiscal. (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=5642

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Gaudêncio, Samuel Carvalho. “CPMF e elisão fiscal.” 2007. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed October 20, 2019. http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=5642.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Gaudêncio, Samuel Carvalho. “CPMF e elisão fiscal.” 2007. Web. 20 Oct 2019.

Vancouver:

Gaudêncio SC. CPMF e elisão fiscal. [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2007. [cited 2019 Oct 20]. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=5642.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gaudêncio SC. CPMF e elisão fiscal. [Thesis]. Pontifícia Universidade Católica de São Paulo; 2007. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=5642

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

11. Majed, Leila. L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar) : Taxation of french companies income from their operations in the six states of the Gulf Cooperation Council (Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar).

Degree: Docteur es, Droit, 2012, Paris 2

Les six pays qui forment le Conseil de Coopération du Golfe (CCG) disposent encore collectivement de vastes réserves de pétrole et de gaz. Mais pour… (more)

Subjects/Keywords: Impôts sur le revenu-Entreprises; Conseil de coopération du Golfe; Arabie Saoudite; Bahreïn; Emirats arabes unis; Koweït; Oman; Qatar; Dispositions fiscales générales anti-abus; Conventions fiscales contre la double imposition; Business income tax; Gulf cooperation council; Saudi Arabia; Bahrain; UAE; Kuwait; Oman; Qatar; General anti-avoidance rules; Double taxation agreements

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APA (6th Edition):

Majed, L. (2012). L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar) : Taxation of french companies income from their operations in the six states of the Gulf Cooperation Council (Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar). (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2012PA020108

Chicago Manual of Style (16th Edition):

Majed, Leila. “L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar) : Taxation of french companies income from their operations in the six states of the Gulf Cooperation Council (Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar).” 2012. Doctoral Dissertation, Paris 2. Accessed October 20, 2019. http://www.theses.fr/2012PA020108.

MLA Handbook (7th Edition):

Majed, Leila. “L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar) : Taxation of french companies income from their operations in the six states of the Gulf Cooperation Council (Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar).” 2012. Web. 20 Oct 2019.

Vancouver:

Majed L. L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar) : Taxation of french companies income from their operations in the six states of the Gulf Cooperation Council (Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar). [Internet] [Doctoral dissertation]. Paris 2; 2012. [cited 2019 Oct 20]. Available from: http://www.theses.fr/2012PA020108.

Council of Science Editors:

Majed L. L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar) : Taxation of french companies income from their operations in the six states of the Gulf Cooperation Council (Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar). [Doctoral Dissertation]. Paris 2; 2012. Available from: http://www.theses.fr/2012PA020108

12. Jiang, Chen. L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law.

Degree: Docteur es, Droit public, 2018, Aix Marseille Université

Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le… (more)

Subjects/Keywords: Régime fiscal spécial; Fusion; Scission; Acquisition d’actif; Acquisition d’actions; Apport partiel d’actif; Fraude et évasion fiscales; Sécurité juridique; Impôt sur les sociétés; Specific rules for tax-Free reorganizations; Merger; Spin; Asset acquisition; Share acquisition; Partial transfer of assets; Tax evasion; Tax avoidance; Tax uncertainty; Corporate (enterprise) income tax

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Jiang, C. (2018). L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law. (Doctoral Dissertation). Aix Marseille Université. Retrieved from http://www.theses.fr/2018AIXM0405

Chicago Manual of Style (16th Edition):

Jiang, Chen. “L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law.” 2018. Doctoral Dissertation, Aix Marseille Université. Accessed October 20, 2019. http://www.theses.fr/2018AIXM0405.

MLA Handbook (7th Edition):

Jiang, Chen. “L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law.” 2018. Web. 20 Oct 2019.

Vancouver:

Jiang C. L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law. [Internet] [Doctoral dissertation]. Aix Marseille Université 2018. [cited 2019 Oct 20]. Available from: http://www.theses.fr/2018AIXM0405.

Council of Science Editors:

Jiang C. L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law. [Doctoral Dissertation]. Aix Marseille Université 2018. Available from: http://www.theses.fr/2018AIXM0405

13. Alam, Milea. Nederländska ränteavdragsbegränsningsregler i Sverige?.

Degree: Accounting and Law, 2015, Jönköping University

Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för… (more)

Subjects/Keywords: Interest deduction limitation rules; Tax avoidance with the use of interest deduction; Intra-group loans; Swedish law; Dutch law; Ränteavdragsbegränsningsregler; Räntesnurror; Koncerninterna lån; Svensk rätt; Nederländsk rätt; Law (excluding Law and Society); Juridik (exklusive juridik och samhälle); Law and Society; Juridik och samhälle

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Alam, M. (2015). Nederländska ränteavdragsbegränsningsregler i Sverige?. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26757

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Alam, Milea. “Nederländska ränteavdragsbegränsningsregler i Sverige?.” 2015. Thesis, Jönköping University. Accessed October 20, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26757.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Alam, Milea. “Nederländska ränteavdragsbegränsningsregler i Sverige?.” 2015. Web. 20 Oct 2019.

Vancouver:

Alam M. Nederländska ränteavdragsbegränsningsregler i Sverige?. [Internet] [Thesis]. Jönköping University; 2015. [cited 2019 Oct 20]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26757.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Alam M. Nederländska ränteavdragsbegränsningsregler i Sverige?. [Thesis]. Jönköping University; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26757

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.