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Internal Information Quality and State Tax Planning*.

• Authors : Laplante, Stacie Kelley¹ (AUTHOR) ; Lynch, Daniel P.¹ (AUTHOR); Vernon, Mary E.² (AUTHOR)

• Source: Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2589-2621. 33p.

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Unionsrechtmäßigkeit der Hinzurechnung von Dividenden aus Auslandsbeteiligungen nach § 8 Nr. 5 GewStG im Erhebungszeitraum 2001.

• Authors : Nöcker, G.

• Source: FinanzRundschau. 2022, Vol. 104 Issue 11, p577-583. 7p.

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Sog. Cum/Ex-Geschäfte: Übergang des wirtschaftlichen Eigentums beim Handel mit Aktien.

• Source: FinanzRundschau. 2022, Vol. 104 Issue 12, p554-567. 14p.

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Die Vermeidung der Doppelbesteuerung im Rahmen der Hinzurechnungsbesteuerung gem. ATAD in Deutschland und in Österreich.

• Authors : Müller-Thomczik, Sandra¹ ; Reiter, Lukas¹ ; Kanduth-Kristen, Sabine²

• Source: FinanzRundschau. 2022, Vol. 104 Issue 12, p531-545. 15p.

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Neues zur steuerlichen Zurechnung von Wertpapieren, insbesondere im Rahmen von Cum/cum-Transaktionen.

• Authors : Link, Mathias ; Tschatsch, Marcel

• Source: FinanzRundschau. 2022, Vol. 104 Issue 12, p521-530. 10p.

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Wirtschaftliches Eigentum und Bilanzierung bei Wertpapierdarlehen – Berechnung des Minderungsbetrags nach § 20 Abs. 2 Satz 2 KStG – Ermittlung des besitzzeitanteiligen Anleger-Aktiengewinns nach Rückgabe von Fondsanteilen im Jahr 2005.

• Source: FinanzRundschau. 2022, Vol. 104 Issue 11, p567-577. 11p.

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Sog. Cum/Ex-Geschäfte: Übergang des wirtschaftlichen Eigentums beim Handel mit Aktien.

• Source: FinanzRundschau. 2022, Vol. 104 Issue 11, p554-567. 14p.

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Nochmals: Ein Schließfach als Entscheidungsfaktor über Besteuerungssubstrat? – Eine Analyse der Verfügungsmacht als Tatbestandsmerkmal der festen Einrichtung und Betriebsstätte im Abkommensrecht.

• Authors : Kutac, Kimberly¹ ; Porebski, Thao²

• Source: FinanzRundschau. 2022, Vol. 104 Issue 5, p202-210. 9p.

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Применение расчетного метода в целях исчисления экономически обоснованного земельного налога

• Authors : Владимирович, Ильин Андрей¹

• Source: Vestnik Universiteta. 2022, Issue 5, p152-160. 9p.

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New Hampshire’s Preposterous Taxation of Income from Foreign Subsidiaries.

• Authors : Rottjakob, Greg¹; Schmidt, Joseph²

• Source: Journal of State Taxation. Spring2022, Vol. 40 Issue 2, p41-48. 8p.

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Nexus News: Halstead Bead Inc. v. Lewis: When, if Ever, Are Numerous Local Taxes Too Burdensome?.

• Authors : Schiller, Breen M.¹; Stanley, Daniel L.²

• Source: Journal of State Taxation. Spring2022, Vol. 40 Issue 2, p9-70. 5p.

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Tax Opinion Policies and Procedures.

• Authors : GALLER, LINDA

• Source: Tax Lawyer. Spring2022, Vol. 75 Issue 3, p443-488. 46p. 14 Charts.

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Current Developments in State and Local Tax: Apportionment, Nexus, and Discrimination.

• Authors : Fields, Craig B.¹; Hull, Peter H.²

• Source: Journal of State Taxation. Summer2022, Vol. 40 Issue 3, p15-42. 3p.

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The Kiplinger Tax Letter.

• Source: Kiplinger Tax Letter. 6/23/2022, Vol. 97 Issue 13, p1-4. 4p.

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SAČINJAVANJE POREZNOG BILANSA I PRIJAVE POREZA NA DOBIT ZA 2021 GODINU U FBIH.

• Authors : Hašimbegović, Irnesa¹

• Source: Business Consultant / Poslovni Konsultant. mar2022, Vol. 14 Issue 114, p9-26. 18p.

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Personengesellschaften.

• Authors : Kanzler, H.-J.¹

• Source: FinanzRundschau. 2022, Vol. 104 Issue 5, p503-509. 7p.

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FIVE RESTATEMENTS: CHARTING THE HISTORY OF THE LAW ON STATE TAXATION OF NON-TRIBAL MEMBERS IN INDIAN COUNTRY.

• Authors : WHITE, DALE T.¹

• Source: Wisconsin Law Review. 2022, Vol. 2022 Issue 2, p329-373. 45p.

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Die Implementierung von Pillar One in das deutsche Steuerrecht, Teil II.

• Authors : Englisch, Joachim; van Lishaut, Ingo

• Source: FinanzRundschau. 2022, Vol. 104 Issue 10, p425-437. 13p.

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Zur Zukunft der Besteuerung der Personengesellschaften.

• Authors : Kahle, Holger¹

• Source: FinanzRundschau. 2022, Vol. 104 Issue 9, p377-385. 9p.

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Die gewerbesteuerliche Anrechnung ausländischer Steuern durch den Lauf der Zeit? – Kritische Überlegungen zu § 34c Abs. 1 EStG analog im Rahmen der GewSt.

• Authors : Cloer, Adrian^1,2,3; Kozlowski, Olivia⁴

• Source: FinanzRundschau. 2022, Vol. 104 Issue 9, p193-202. 10p.

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The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis.

• Authors : Gerber, Petro¹ (AUTHOR) ; Greeff, Cecileen¹ (AUTHOR)

• Source: South African Journal of Accounting Research. May2022, Vol. 36 Issue 2, p123-146. 24p.

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Recent Developments Affecting the SALT Cap, Including an Appellate Court Decision Upholding the Cap's Constitutionality.

• Authors : Jensen, Erik M.¹

• Source: Journal of Taxation of Investments. Winter2022, Vol. 39 Issue 2, p65-76. 12p.

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The OECD/G20 Inclusive Framework Reaches New Global Agreement on Profit Allocation and Minimum Tax.

• Authors : de Boynes, Nicolas¹ ; Wheeler, Isaac J.¹ ; Solomon, Andrew P.²

• Source: Journal of Taxation of Investments. Winter2022, Vol. 39 Issue 2, p51-63. 13p.

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SARS SOOTHES THE MULTIPLE-INCOME TAX PAIN.

• Authors : JONES, STEVEN

• Source: Tax Breaks. Jun2022, Issue 437, p4-6. 3p.

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ФОРМИРОВАНИЕ ТАМОЖЕННОЙ ПОШЛИНЫ ПО ЭЛЕМЕНТАМ НАЛОГА

• Authors : Боброва, А. В.¹

• Source: Bulletin of the South Ural State University. Series: Economics & Management (Vestnik Uzno-Ural'skogo Gosudarstvennogo Universiteta, Seria, Ekonomika I Menedzment). 2022, Vol. 16 Issue 1,

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Commissioner of Taxation's access powers.

• Authors : Grieve, Stewart; Bertram, Kathryn; Haines, Alison

• Source: Taxation in Australia. Feb2022, Vol. 56 Issue 7, p431-435. 5p.

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Rechtsfortbildung bei der Gewinnermittlung von Personengesellschaften.

• Authors : Tonner, Norbert¹ ; Osnabrück, Hochschule¹

• Source: FinanzRundschau. 2022, Vol. 104 Issue 4, p149-154. 6p.

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Lohnsteuerliche Behandlung der Überlassung bzw. Übertragung von Vermögensbeteiligungen ab 2021 (§ 3 Nr. 39, § 19a EStG).

• Source: FinanzRundschau. 2022, Vol. 104 Issue 3, p143-148. 6p.

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Technical and legal aspects of tax debt collection and cryptocurrencies.

• Authors : Morton, Elizabeth F.¹; Curran, Michael F.²

• Source: Australian Tax Forum. 2022, Vol. 37 Issue 1, p1-26. 26p.

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Chart-of-the-Quarter: Franchise or Income Tax Nexus.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p45-48. 4p.

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A Chat with Ed Antolin.

• Authors : Nelson, Bruce M.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p41-52. 4p.

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LEGISLATIVE FRAMEWORK OF THE TAXATION SYSTEM - "THE MAIN PILLAR OF BUDGET REVENUES".

• Authors : CRISTEA, Loredana Andreea¹ ; UNGUREANU, Dragoș Mihai²

• Source: Revista Economica. 2021 Special Issue, Vol. 73, p64-85. 22p.

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Neue Grenzen für die Abfärberegelung?

• Authors : Keß, Thomas¹

• Source: FinanzRundschau. 2022, Vol. 104 Issue 5, p480-482. 3p.

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Körperschaftsteuer/Gewerbesteuer.

• Source: FinanzRundschau. Oct2021, Vol. 103 Issue 19, p948-952. 5p.

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Ertragsteuerliche Aspekte der Realteilung bei Personengesellschaften.

• Authors : Rombach, Julia; Kaufmann, Björn

• Source: FinanzRundschau. Sep2021, Vol. 103 Issue 18, p868-880. 13p.

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Part I.

• Source: Internal Revenue Bulletin. 1/18/2022, Vol. 2022 Issue 3, p328-448. 121p.

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ELEKTRONSKI SERVISI UINO- iskustva i planovi.

• Authors : Vidović, Milica¹

• Source: Business Consultant / Poslovni Konsultant. Nov2021, Vol. 13 Issue 110, p69-79. 11p.

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Hong Kong's 0 Percent Tax Concession for Carried Interest: Getting Funds Certified With the HKMA.

• Authors : Wong, Michael P.¹ ; Mack Wan¹ ; Gilbert Cheng¹

• Source: Journal of Taxation of Investments. Fall2021, Vol. 39 Issue 1, p9-12. 4p.

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Five Common Challenges When Changing State Tax Residency/Domicile.

• Authors : Coffill, Eric J.¹

• Source: Journal of Financial Planning. Oct2021, Vol. 34 Issue 10, p37-43. 7p.

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Taxation of SMEs.

• Source: Taxation in Australia. Nov2021, Vol. 56 Issue 5, p296-302. 7p.

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Verfahren/Gestaltungsmissbrauch.

• Authors : Geserich, Stephan

• Source: FinanzRundschau. Oct2021, Vol. 103 Issue 19, p955-960. 6p.

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ФОРМУВАННЯ ДОХОДІВ МІСЦЕВОГО БЮДЖЕТУ В УМОВАХ БЮДЖЕТНО-ПОДАТКОВИХ РЕФОРМ В УКРАЇНІ.

• Authors : Іванівна, Дем’янчук Ольга¹ ; Ігорівна, Сахарук Наталія²

• Source: Scientific Proceedings of Ostroh Academy National University Series, Economics. 2021, Vol. 50 Issue 22, p47-54. 8p.

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ANÁLISIS FISCAL DE LA NUEVA CONSTITUCIÓN CUBANA DE 2019.

• Authors : Simón Otero, Liana¹

• Source: Cronica Tributaria. 2021, Vol. 181 Issue 4, p145-168. 24p.

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LA TRANSPOSICION INTERNA DE EXIT TAX ARMONIZADO POR LA DIRECTIVA CONTRA LA ELUSION FISCAL EN EL SISTEMA TRIBUTARIO ESPAÑOL.

• Authors : De Juan Casadevall, Jordi^1,2

• Source: Cronica Tributaria. 2021, Vol. 181 Issue 4, p11-40. 30p.

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FEDERALLY MANDATED ONLINE SALES TAX: A LOGISTICAL SOLUTION FOR THE FUTURE OF E-COMMERCE.

• Authors : O’Connor, Daniel^1,2

• Source: DePaul Business & Commercial Law Journal. Fall/Winter2021, Vol. 19 Issue 1, p133-152. 20p.

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Taxation of the Purchase and Sale of NFTs.

• Authors : Kramer, Andrea S.¹

• Source: Computer & Internet Lawyer. Jun2022, Vol. 39 Issue 6, p8-11. 4p.

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Contenciosul fi scal – singura opțiune efi cientă de contestare a controalelor DGAMC.

• Authors : Stănoiu, Alexandru¹ ; Popa, Ana²

• Source: Tax Magazine (2392-7011). mai/jun2022, Issue 3, p201-203. 3p.

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Doppelte Besteuerung der gesetzlichen und privaten Altersversorgung.

• Authors : Weber-Grellet, H.

• Source: FinanzRundschau. Aug2021, Vol. 103 Issue 16, p790-803. 14p.

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Ermittlung der Höhe des Betrags einer etwaigen doppelten Besteuerung von Altersvorsorgeaufwendungen und Altersbezügen.

• Authors : Weber-Grellet, H.

• Source: FinanzRundschau. Aug2021, Vol. 103 Issue 15, p747-762. 16p.

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Reflections on State Taxation of Income from Foreign Subsidiaries Post Tax Cuts and Jobs Act.

• Authors : SCHMIDT, JOSEPH J.¹

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p21-52. 8p.

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