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Summary of Issues Raised with the Department of Finance in Respect of the Excessive Interest and Financing Expenses Limitation (EIFEL) Proposals March 22, 2023

• Authors : CBA-CPA Canada Joint Committee on Taxation

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Subject: Guidance on international income tax issues raised by the COVID-19 crisis

• Authors : CBA-CPA Canada Joint Committee on Taxation

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June 2020_JCT Submission_COVID-19 Measures

• Authors : CBA-CPA Canada Joint Committee on Taxation

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Comments on Proposed Revenue Procedure in Notice 2019-07 Regarding Section 199A and Rental Real Estate Enterprises

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2019 Oct 01. 73(1), 233-244.

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Comments Concerning the Specialized Service Trade or Business Activities for Purposes of Section 199A

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2019 Jan 01. 72(2), 389-400.

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Comments Concerning the Treatment of Losses and Certain Other Issues Regarding the Section 199A Deduction

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2019 Jan 01. 72(2), 401-424.

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Initial Comments Concerning the Aggregation and Disaggregation of Trade or Business Activities for Purposes of Section 199A

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2019 Jan 01. 72(2), 381-388.

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Taxation considered; with the reprint of a pamphlet on that subject, published January, 1834 (Plan for the abolition of the corn laws, by Scrutator)

• Authors : Scrutator; Taxation.

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Comments on Notice 2017-73, Request for Comments on Application of Excise Taxes with Respect to Donor Advised Funds in Certain Situations

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 103-120.

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Comments on Sections 864(c)(8) and 1446(f) as Added to the Internal Revenue Code of 1986 by P.L. 115-97 on December 22, 2017

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 39-64.

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Second Set of Recommendations for the 2018-2019 Department of the Treasury and Internal Revenue Service Priority Guidance Plan

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 15-26.

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Memorandum of Agreement Dated April 11, 2018, and Review of Tax Regulations Under Executive Order 12866

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 127-130.

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Recommendations for the 2018-2019 Department of the Treasury and Internal Revenue Service Priority Guidance Plan Related to the Act

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 1-14.

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Comments on the 2014 Offshore Voluntary Disclosure Program and the Streamlined Procedures

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 65-102.

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Comments Concerning H.R. 5444 “Taxpayer First Act”

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 121-126.

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Comments on the Tax Treatment of Hard Forks

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2018 Oct 01. 72(1), 27-38.

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An Examination of Unclaimed Property Laws After the Adoption of RUUPA : Suggestions for Continued Advancement

• Authors : THE AMERICAN BAR ASSOCIATION SECTION OF TAXATION, STATE AND LOCAL TAXES COMMITTEE

• Source: The Tax Lawyer, 2018 Jul 01. 71(4), 941-974.

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Draft Model Unclaimed Property Act

• Authors : Unclaimed Property Subcommittee; Taxation Committee; ABA Business Law Section

• Source: The Business Lawyer, 2018 Jul 01. 73(3), 763-816.

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American Bar Association Section of Taxation Comments on Proposed Regulations Under Section 751(b)

• Authors : American Bar Association Section of Taxation

• Source: The Tax Lawyer, 2017 Apr 01. 70(3), 661-710.

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ATO

• Authors : Australian Taxation Office

• Source: Australian Restructuring Insolvency & Turnaround Association Journal. 35(1):46-46

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Comments on the Multistate Tax Commission's Proposed Draft Amendments to Its Model General Allocation and Apportionment Regulations

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2016 Jul 01. 69(4), 769-771.

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Comments on Regulations Enabling Elections for Certain Transactions Under Section 336(e)

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2016 Jan 01. 69(2), 237-312.

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Comments on the Definition of Political Subdivision for Tax-Exempt Bonds and Other Tax-Advantaged Bonds

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2016 Jan 01. 69(2), 313-344.

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LIFESAVERS FOR ADVERSE TAX REFORM.

• Authors : Hirschfeld.aus is an associate at Cole Schotz P.C. in New York, New York, and is the chair of the Section's Taxation of Real Estate Committee., Philip R.

• Source: Probate & Property. Nov/Dec2021, Vol. 35 Issue 6, p10-15. 6p. 2 Color Photographs.

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ATO

• Authors : Australian Taxation Office

• Source: Australian Restructuring Insolvency & Turnaround Association Journal. 34(4):47-47

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Fair Entitlements Guarantee

• Authors : Saunders, Sue; Australian Taxation Office

• Source: Australian Restructuring Insolvency & Turnaround Association Journal. 34(4):49-49

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ASIC

• Authors : Eszenyi, Thea; Australian Taxation Office

• Source: Australian Restructuring Insolvency & Turnaround Association Journal. 34(4):48-48

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AFSA

• Authors : Beresford, Tim; Australian Taxation Office

• Source: Australian Restructuring Insolvency & Turnaround Association Journal. 34(4):46-46

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Untersuchungen zur Nachhaltigkeit im Rechnungswesen und Steuerrecht

• Authors : Dombrowski, Martin; Drewes, Michael; Fischer, Hans-Jörg

Subjects: Rechnungswesen; Nachhaltigkeit; Steuerrecht

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Comments on Proposed Regulations on Certain Partnership Provisions of the American Jobs Creation Act of 2004

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2015 Oct 01. 69(1), 5-101.

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THE IMPERATIVES OF THE DEVELOPMENT OF THE TOURIST SERVICES MARKET IN SPATIAL POLARIZATION OF THE REGIONAL TOURIST SYSTEM

• Authors : Viktoriia Hranovska; Taxation, Kherson, Ukraine; Restaurant

Subjects: Tourist industry; Geography, Planning and Development; Polarization (politics)

• Source: Geo Journal of Tourism and Geosites, Vol 29, Iss 2, Pp 565-582 (2020)

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Options for Tax Reform in the Inbound International Tax Provisions of the Internal Revenue Code

• Authors : AMERICAN BAR ASSOCIATION SECTION OF TAXATION

• Source: The Tax Lawyer, 2014 Jan 01. 67(2), 331-361.

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Tax uncertainty : Economic evidence and policy responses

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Ernesto Zangari

Subjects: Taxation; fiscal policy; tax reform

• Source: 2017

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Current State of Science Financing in Ukraine

• Authors : Taxation Shee 'Pereyaslav-Khmelnitsky Gpu named after Gregory Skovoroda'; Lyudmila Burdonos; Vita Vynogradnya

Subjects: State (polity); media_common.quotation_subject; Financial system

• Source: Modern Economics. 25:21-26

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Practice of Functioning of the Land Market in European Countries

• Authors : Litoshenko, Olena; PhD in Law, Associate Professor, Department of the Entrepreneurial and Corporate Law, Kyiv National Economic University named after Vadym Hetman; Kulynych, Pavlo

Subjects: land market; agricultural land; agro-industrial complex

• Source: Revista San Gregorio; Núm. 44 (2021): Revista San Gregorio. SPECIAL EDITION-FEBRUARY 2021Revista Universidad San Gregorio de PortoviejoUniversidad San Gregorio de Portoviejo

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Russia: overview: progress of tax reform

• Authors : Ministry of Taxation of the Russian Federation

• Source: I.T. Rev. 2003, 14(8) Supp (Russia), 3-11

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VAT gap report 2020

• Authors : Directorate-General for Taxation and Customs Union

Subjects: Bankruptcy; Financial solvency; Fiscal policy

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Modernising customs through competency-based human resource management

• Authors : Directorate-General for Taxation and Customs Union; European Commission

Subjects: Customs regulations; customs; customs profession

• Source: 2015

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Evaluation of the electronic customs implementation in the EU : Executive summary

• Authors : European Commission; Directorate-General for Taxation and Customs Union

Subjects: Customs regulations; Information technology and telecommunications; information technology

• Source: 2015

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Evaluation of the electronic customs implementation in the EU : Final report

• Authors : European Commission; Directorate-General for Taxation and Customs Union

Subjects: Customs regulations; Information technology and telecommunications; information technology

• Source: 2015

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Assessment of the application and impact of the VAT exemption for importation of small consignments : Final report

• Authors : European Commission; Directorate-General for Taxation and Customs Union

Subjects: Taxation; Commercial policy; VAT

• Source: 2015

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Revenue for EMU : A contribution to the debate on fiscal union

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Anna Iara

Subjects: Economic policy - Economic and Monetary Union; Community finance; revenue

• Source: 2015

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Public perceptions of VAT : Report

• Authors : European Commission; Directorate-General for Taxation and Customs Union

Subjects: Taxation; VAT; VAT rate

• Source: 2015

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Public perceptions of VAT : Summary

• Authors : European Commission; Directorate-General for Taxation and Customs Union

Subjects: Taxation; VAT; VAT rate

• Source: 2015

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Improving VAT compliance : Random awards for tax compliance : Fiscalis workshop, 06.05.2014, Ispra (IT) : report

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Joint Research Centre

Subjects: Taxation; tax system; tax evasion

• Source: 2015

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An assessment of the performance of the Italian tax debt collection system

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Margherita Ebraico

Subjects: Taxation; Economy - Finance; debt

• Source: 2015

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Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption : Final report

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Henrik Stener Pedersen

Subjects: Taxation; Community directive; tax on consumption

• Source: 2015

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Evaluation of current arrangements for the cross border movements of excise goods that have been released for consumption : Executive summary

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Henrik Stener Pedersen

Subjects: Taxation; Community directive; tax on consumption

• Source: 2015

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Patent boxes design, patents location and local R&D

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Annette Alstadsæter

Subjects: Taxation; tax system; corporation tax

• Source: 2015

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Study on the effects and incidence of labour taxation : Final report

• Authors : European Commission; Directorate-General for Taxation and Customs Union; Helmut Hofer

Subjects: Taxation; tax on employment income; fight against unemployment

• Source: 2015

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