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1Book
المؤلفون: Dziurdz, Kasper, Marchgraber, Christoph
المساهمون: Grilli, Stefano, Weber, Dennis
المصدر: Dziurdz , K & Marchgraber , C 2024 , Computation of GloBE Income or Loss: Allocation of Income or Loss Between a Main Entity and a Permanent Establishment, and From a Flow-Through Entity . in S Grilli & D Weber (eds) , Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2) . Kluwer Law International .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
Relation: urn:ISBN:9789403543161
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2Book
المؤلفون: Marchgraber, Christoph, Dziurdz, Kasper, Zöchling, Hans
المساهمون: Hohenwarter, Daniela, Kirchmayr, Sabine, Kronberger, Ralf, Mayr, Gunter
المصدر: Marchgraber , C , Dziurdz , K & Zöchling , H 2023 , GloBE / Pillar II: Praktische Auswirkungen auf Unternehmen in Österreich . in D Hohenwarter , S Kirchmayr , R Kronberger & G Mayr (eds) , Handbuch zur Globalen Steuerreform . Facultas Verlags- und Buchhandels AG , pp. 97-112 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
Relation: https://cris.maastrichtuniversity.nl/en/publications/a3bdb4b4-99f5-4d6b-bd22-380be3ce8bbd; urn:ISBN:978-3-7089-2342-0
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3Book
المؤلفون: De Broe, Luc, Dziurdz, Kasper
المساهمون: Reimer, Ekkehart, Rust, Alexander
المصدر: De Broe , L & Dziurdz , K 2023 , Article 15: Income from Employment (update 2023) . in E Reimer & A Rust (eds) , Klaus Vogel on Double Taxation Conventions . Kluwer Law International .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
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4Academic Journal
المؤلفون: van Abswoude, Kevin
المصدر: van Abswoude , K 2023 , ' De overlappende vaste inrichting ' , Btw-Brief , no. 1 , BtwBrief 2024/2 , pp. 13-17 . < https://www.inview.nl/document/idpassb7494f4582e54907b45e2cb4df0746f7/btwbrief-de-overlappende-vaste-inrichting?ctx=WKNL_CSL_24&tab=tekst >
مصطلحات موضوعية: atira/keywords/jel_classifications/h25, name=h25 - Business Taxes and Subsidies including sales and value-added (VAT), atira/keywords/jel_classifications/k34, name=k34 - Tax Law, VAT, Fixed establishment, Subsidiary, Btw, Vaste inrichting, Dochtervennootschap
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5Book
المؤلفون: Zöchling, Hans, Dziurdz, Kasper
المساهمون: Beiser, Reinhold, Hohenwarter, Daniela, Kirchmayr, Sabine, Mayr, Gunter
المصدر: Zöchling , H & Dziurdz , K 2022 , Gewinnermittlung im Unternehmens- und Steuerrecht : Überlegungen zu Maßgeblichkeit, Einheitsbilanz und befreienden IFRS-Einzelabschlüssen . in R Beiser , D Hohenwarter , S Kirchmayr & G Mayr (eds) , Körperschaften im Steuerrecht : Festschrift für Nikolaus Zorn . LexisNexis Verlag ARD Orac GmbH & Co KG , Vienna , pp. 689-699 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law, atira/keywords/jel_classifications/m41, name=m41 - Accounting
Relation: https://cris.maastrichtuniversity.nl/en/publications/9f69641c-5161-4ac7-b42a-2c8c7ee2e637; urn:ISBN:978-3-7007-8292-6
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6Academic Journal
المؤلفون: Dziurdz, Kasper
المصدر: Dziurdz , K 2018 , ' Empfängerbenennung und der „freiwillige“ Zuschlag zur Körperschaftsteuer ' , Steuer- und Wirtschaftskartei , no. 17 , pp. 773-777 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
وصف الملف: application/pdf
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7Academic Journal
المؤلفون: Zöchling, Hans, Dziurdz, Kasper
المصدر: Zöchling , H & Dziurdz , K 2018 , ' Das Steuerkontrollsystem als große Chance für mehr Co-operative Tax Compliance in Österreich ' , Steuer- und Wirtschaftskartei , no. 26 , pp. 1150-1157 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
وصف الملف: application/pdf
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8Academic Journal
المؤلفون: Dziurdz, Kasper, Marchgraber, Christoph
المصدر: Dziurdz , K & Marchgraber , C 2022 , ' GloBE: Why a Nominal Tax Rate of More Than 15% Might Not Be Enough ' , Bulletin for International Taxation , vol. 76 , no. 11 , pp. 510-520 . https://doi.org/10.59403/add02x
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
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9Academic Journal
المؤلفون: Dziurdz, Kasper
المصدر: Dziurdz , K 2014 , ' Attribution of Functions and Profits to a Dependent Agent PE : Different Arm’s Length Principles under Articles 7(2) and 9? ' , World Tax Journal , no. 2 , pp. 135-167 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
وصف الملف: application/pdf
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10Academic Journal
المؤلفون: Dziurdz, Kasper, Pötgens, Frank
المصدر: Dziurdz , K & Pötgens , F 2014 , ' Cross-Border Short-Term Employment ' , Bulletin for International Taxation , no. 8 , pp. 404-414 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
وصف الملف: application/pdf
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11Academic Journal
المؤلفون: Dziurdz, Kasper, Marchgraber, Christoph
المصدر: Dziurdz , K & Marchgraber , C 2013 , ' Folgen der VwGH-Rechtsprechung zur „unbeschränkten“ Steuerpflicht nach § 1 Abs. 4 EStG ' , Steuer und Wirtschaft International , no. 12 , pp. 527-534 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
وصف الملف: application/pdf
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12Academic Journal
المؤلفون: Dziurdz, Kasper
المصدر: Dziurdz , K 2012 , ' EuGH-Urteil zur Ansässigkeit beim „reverse charge“-System: Auswirkungen auch auf die Kleinunternehmerregelung? ' , Österreichische Steuerzeitung , no. 7 , pp. 163-168 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law
وصف الملف: application/pdf
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13Book
المؤلفون: Bollen-Vandenboorn, A.H.H.
المساهمون: Dijkstra, C.C., Meussen, G.T.K.
المصدر: Bollen-Vandenboorn , A H H 2018 , Uitgaven voor lijfrenten en andere inkomensvoorzieningen . in C C Dijkstra & G T K Meussen (eds) , De Wet inkomstenbelasting 2001, Met hoofdzaken loonbelasting . 2018 edn , Sdu Fiscale en Financiele Uitgevers , Den Haag , Fiscale Geschriften , no. 1 , vol. 2018 , pp. 519-555 .
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14Book
المؤلفون: Bollen-Vandenboorn, A.H.H.
المساهمون: Dijkstra, C.C., Meussen, G.T.K.
المصدر: Bollen-Vandenboorn , A H H 2018 , Periodieke uitkeringen . in C C Dijkstra & G T K Meussen (eds) , De Wet inkomstenbelasting 2001. Met hoofdzaken loonbelasting . 2018 edn , Sdu Fiscale en Financiele Uitgevers , Den Haag , Fiscale Geschriften , no. 1 , vol. 2018 , pp. 415-447 .
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15Book
المؤلفون: Bollen-Vandenboorn, A.H.H.
المساهمون: Weerepas, Marjon
المصدر: Bollen-Vandenboorn , A H H 2018 , Pensioenregelingen . in M Weerepas (ed.) , Cursus Belastingrecht : Loonbelasting, Premieheffing . vol. 2018-2019 , Wolters Kluwer , Deventer , Cursus Belastingrecht , vol. 2018-2019 , pp. 189-259 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, Tax Law, Wage tax, pensions
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16Book
المؤلفون: Bollen-Vandenboorn, A.H.H.
المساهمون: Meussen, G.T.K., van den Broek, J.J.
المصدر: Bollen-Vandenboorn , A H H 2018 , Wat verbindt formeel belastingrecht met pensioen? in G T K Meussen & J J van den Broek (eds) , Formeel & formidabel. Liber amicorum Prof. dr. mr. R.E.C.M. Niessen . Sdu Fiscale en Financiele Uitgevers , Den Haag , pp. 19-26 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, Tax Law, Pensions
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17Book
المؤلفون: Bollen-Vandenboorn, A.H.H.
المساهمون: Weerepas, Marjon
المصدر: Bollen-Vandenboorn , A H H 2018 , Levensloopregeling . in M Weerepas (ed.) , Cursus Belastingrecht : Loonbelasting, Premieheffing . vol. 2018-2019 , Wolters Kluwer , Deventer , Cursus Belastingrecht , vol. 2018-2019 , pp. 259-267 .
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, Tax Law, Wage tax
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18Academic Journal
المؤلفون: Schaper, Marcel
المصدر: Schaper , M 2016 , ' Data protection rights and tax information Exchange in the European Union: An Uneasy Combination ' , Maastricht Journal of European and Comparative Law , vol. 23 , no. 3 , pp. 514-530 . https://doi.org/10.1177/1023263X1602300308
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, k34 - Tax Law, atira/keywords/jel_classifications/k33, k33 - International Law, Data Protection, Exchange of Information, Administrative Cooperation between Tax Authorities, European Union, Tax Law
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19Academic Journal
المؤلفون: Dziurdz, Kasper
المصدر: Dziurdz , K 2013 , ' Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships ' , Intertax , vol. 41 , no. 10 , pp. 492-498 . https://doi.org/10.54648/TAXI2013046
مصطلحات موضوعية: atira/keywords/jel_classifications/k34, name=k34 - Tax Law