The fiscal residence of companies = La résidence fiscale des sociétés = Die steurliche Ansässigkeit von Kapitalgesellschaften = La residencia fiscal de las sociedadesTaxation of domestic shareholders on undistributed income of foreign corporate affiliates : objectives, techniques, and consequences : proceedings of a seminar held in New York in 1986 during the 40th Congress of the International Fiscal AssociationInternational tax treatment of common law trusts : proceedings of a seminar held in New York in 1986 during the 40th Congress of the International Fiscal AssociationInternational Fiscal Association resolutions book : 1938 - 1988IFA, International Fiscal Association : 1938-1988 / by Willem DirksenTax treatment of computer software = Traitement fiscal du logiciel dans l'informatique = Steuerliche Behandlung von "Computer Software" = Regimen fiscal de los programmos de computaciónRecognition of foreign enterprises as taxable entities = Reconnaissance de la personnalité fiscale des entreprises étrangères = Anerkennung der steuerlichen Rechtsfähigkeit ausländischer Unternehmungen = Identificación de las entidas commerciales estranjeros como contribuyentesTaxation and human rights : proceedings of a seminar held in Brussels in 1987 during the 41st Congress of the International Fiscal AssociationTax problems of the liquidation of corporations = Régime de liquidation des sociétés = Steuerliche Probleme der Liquidation von Körperschaften = Problemas fiscales de la liquidación de sociedadesThe disregard of a legal entity for tax purposes = La non-reconnaissance des personnes juridiques en matière fiscale = Die Nichtanerkennung von juristischen Personen im Steuerrecht = El no reconocimiento fiscal de entidades legalesAdministrative and compliance costs of taxation = Le coût de la perception de l'impôt à charge de l'administration et des contribuables = Die Kosten der Steuererhebung für Verwaltung und Steuerpflichtige = Los costos del contribuyente y del fisco en la tributaciónData processing in taxation : proceedings of a seminar held in Amsterdam in 1988 during the 42nd Congress of the International Fiscal AssociationTax consequences of pension provision for the internationally transferred employee : proceedings of a seminar held in Amsterdam in 1988 during the 42nd Congress of the International Fiscal AssociationTaxation of cross border leasing = Régime fiscal du crédit bail transfrontalier = Besteuerung grenzüberschreitender Leasinggeschäfte = Imposición de los arrendamientos internacionalesInternational mutual assistance through exchange of information = L'échange des informations dans le cadre de l'assistance administrative internationale = Internationale Amtshilfe durch Informationsaustausch = Auxilio mutuo internacional mediante el intercambio de informaciónInternational taxation of services : proceedings of a seminar held in Rio de Janeiro in 1989 during the 43rd Congress of the International Fiscal Association / [chairman: R. Valdés Costa]Tax treaties and domestic legislation : proceedings of a seminar held in Rio de Janeiro in 1989 during the 43rd Congress of the International Fiscal Association / [chairman: J.F. Rezek]Double taxation treaties between industrialised and developing countries : OECD and UN models, a comparison : proceedings of a seminar held in Stockholm in 1990 during the 44th Congress of the International Fiscal AssociationTransfer pricing in the absence of comparable market prices = Détermination des prix de transfert en l'absence de prix de marché comparables = Verrechnungspreise bei Fehlen vergleichbarer Marktpreise = Determinación de los precios en las transmisiones a falta de precios de mercado equivalentesTax consequences of international acquisitions and business combinations = Conséquences fiscales des acquisitions et regroupements internationaux d'entreprises = Ertragsteuerliche Konsequenzen des internationalen Erwerbs von Unternehmen = Consecuencias fiscales de las adquisiciones y agrupaciones internacionales de empresasTax treaties and local taxes : proceedings of a seminar held in Barcelona in 1991 during the 45th Congress of the International Fiscal AssociationInterpretation of double taxation conventions = Interprétation des conventions de double imposition = Die Auslegung von Doppelbesteuerungsabkommen = Interpretación de los convenios de doble imposiciónNon-discrimination rules in international taxation = Règles de non-discrimination en matière d'imposition internationale = Diskriminierungsverbote im internationalen Steuerrecht = Reglas de no discriminación en la imposición internacionalDeductibility of interest and other financing charges in computing income = Déductibilité fiscale des intérêts et autres charges financières = Die Abzugsfähigkeit von Zinsen und anderen Finanzierungskosten bei der Berechnung des Einkommens = Deducibilidad de los intereses y otros gastos financieros en la determinación de la rentaNational and international tax consequences of demergers = Conséquences fiscales au niveau national et international des scissions et opérations similaires = Nationale und internationale Besteuerungsfolgen der Spaltung von Unternehmen = Consecuencias tributarias, nacionales e internacionales, de la escisión de empresasAdvance ruling: practice and legality : proceedings of a seminar held in Cancún, Mexico, in 1992 during the 46th Congress of the International Fiscal AssociationCorporate tax on distributions (equalization tax) : proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal AssociationResolution of tax treaty conflicts by arbitration : proceedings of a seminar held in Florence, Italy in 1993 during the 47th Congress of the International Fiscal AssociationHarmonization of corporate taxes in the EC : proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal AssociationInternational income tax problems of partnerships = Régime fiscal international des sociétés de personnes en matière d'impôt sur le revenu = Internationale Einkommenssteuerprobleme bei Personengesellschaften = Aspectos internacionales del impuesto sobre la renta de las sociedades de personasTax aspects of derivative financial instruments = Les aspects fiscaux des instruments financiers dérivés = Steuerliche Aspekte derivater Finanzinstrumente = Aspectos fiscales de los instrumentos financieros derivadosHow domestic anti-avoidance rules affect double taxation conventions : proceedings of a seminar held in Toronto, Canada, in 1994 during the 48th Congress of the International Fiscal AssociationEnvironmental taxes and charges : proceedings of a seminar held in Florence, Italy, in 1993, during the 47th Congress of the International Fiscal AssociationSecondary adjustments and related aspects of transfer pricing corrections : proceedings of a seminar held in Toronto, Canada, in 1994 during the 48th Congress of the International Fiscal AssociationThe taxation of employee fringe benefits : a report based on the proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association / [contributors: Cataldo D'Andria ... et al.]Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions = Principes de détermination du revenu et du capital des établissements stables: application aux banques, compagnies d'assurances et autres institutions financières = Grundstätze der Einkunfts- und Vermögensermittlung bei Betriebsstätten sowie ihre Anwendung auf Banken, Versicherungen und andere Finanzinstitutionen = Principios para determinar el ingreso y el capital adscrito de los establecimientos permanentes y su aplicación a los bancos, aseguradoras y a otras instituciones financierasInternational aspects of thin capitalization = Aspects internationaux de la sous-capitalisation = Internationale Aspekte der Unterkapitalisierung = Aspectos internacionales de la subcapitalizaciónTaxation of non-resident entertainers : proceedings of a seminar held in Cannes, France, in 1995 during the 49th Congress of the International Fiscal Association / [chairman: Jürgen Killius]Dividend access shares (stapled stock) : proceedings of a seminar held in Cannes, France, in 1995 during the 49th Congress of the International Fiscal AssociationThe taxation of income derived from the supply of technology = L'imposition des revenus provenant des transferts de technologie = Die Besteuerung von Einkünften aus der Überlassung von Technologie = La imposición sobre la renta derivada del suministro tecnología