Download or read book Actualit s en droit fiscal et droit p nal fiscal written by Jean-Louis Davain and published by . This book was released on 2014 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le présent ouvrage passe en revue les développements majeurs qu'ont connus la fiscalité des impôts sur les revenus et le droit pénal fiscal au cours de la période récente, en mettant l'accent sur les questions présentant le plus d'intérêt pour les praticiens non spécialisés dans ces matières. Jean-Louis Davain et Denis-Emmanuel Philippe exposent les principaux développements en matière d'imposition des personnes physiques et d'imposition des sociétés, sélectionnés à la lumière de l'actualité la plus récente. André Risopoulos fait le point sur la matière pleine d'embûches du blanchiment du produit de la fraude fiscale, tant dans ses aspects préventifs que répressifs, après l'importante réforme introduite par la loi du 15 juillet 2013.
Download or read book European Tax Law written by Ben Terra and published by Springer. This book was released on 1997-08-27 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
Download or read book Les Livres de L ann e written by and published by . This book was released on 1927 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Transfer Pricing in Luxembourg written by Oliver R. Hoor and published by . This book was released on 2021 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decades, Luxembourg has developed and cemented its position as a prime holding location and a major financial centre within Europe. Multinational enterprises and international investors alike use Luxembourg as a platform to manage their business activities and investments. 0Luxembourg companies may enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transactions are called transfer prices. For Luxembourg tax purposes, these prices have to adhere to the "arm?s length principle".0The arm?s length principle is the international transfer pricing standard that OECD member countries have agreed should be used for tax purposes by MNE groups and tax administrations. 0The arm?s length principle is firmly ingrained in Luxembourg tax law and has been explicitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In addition, several concepts and provisions under Luxembourg tax law require the arm?s length standard to be respected by Luxembourg companies. 0In 2020, a new chapter X has been added to the OECD Transfer Pricing Guidelines that provides guidance on transfer pricing aspects of financial transactions which are a common phenomenon in Luxembourg. 0On 18 December 2020, the OECD further provided guidance on the application of the arm?s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the so-called COVID-19 pandemic and the financial turmoil resulting from government responses thereto.0This book analyses all facets of Luxembourg transfer pricing rules and relevant guidance in the 2020 version of the OECD Guidelines.
Download or read book International Criminal Law written by Antonio Cassese and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Critical Concepts in Law, addresses the acute need for an authoritative reference work that traces the evolution of the emerging discipline of international criminal law. The editors aver that now is the time to take stock and make some sense of the subject s dauntingly vast literature, to identify a canon, and to engage with its key concepts. This four-volume collection assembles the best scholarship from the time of Nuremberg and Tokyo to the present day.
Download or read book National Legal Bibliography written by and published by . This book was released on 1988 with total page 996 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Changes in Society Crime and Criminal Justice in Europe written by Cyrille Fijnaut and published by Martinus Nijhoff Publishers. This book was released on 1995 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book SCAD Bulletin written by and published by . This book was released on 1998 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Complex Arbitrations written by Bernard Hanotiau and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an analysis of the issues arising from multiparty-multicontract arbitrations, including those involving States and groups of companies. This work analyses theories on the basis of which courts and arbitral tribunals determine who are parties to the arbitration clause; and whether an arbitration clause may be extended to non-signatories.
Download or read book Department of the Interior and Related Agencies Appropriations for Fiscal Year 1974 written by United States. Congress. Senate. Committee on Appropriations and published by . This book was released on 1974 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Relations in France written by Henrik Breitenbauch and published by Routledge. This book was released on 2013-06-19 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why is the French International Relations (IR) discipline different from the transnational-American discipline? By analysing argument structures in research articles across time, this book shows how the discipline in France is caught between the American character of the discipline and the French state as regulator of legitimate forms of expression. Concretely, French research arguments are less explicit about what their propositions are and what academic discussions they draw on and add to than their transnational-American counterparts. Based on a comparative case study of French and American IR research from 1950 to 2011, the book is a major contribution to the meta-IR literature on global, regional and national traditions of IR. The challenge to the French discipline of whether and how to position itself in relation to the evolving American discipline is in many ways exemplary for other non-American national IR disciplines, and the choices as well as the structural conditions underlying the French case are relevant to all non-Western disciplines. The comparative analysis moreover reveals that the modern American discipline -- what is considered as recognisable social science -- takes shape only during the 1970s. The book thus offers new knowledge about the discipline's international development as such. Both case and methodology are interesting to larger audiences outside IR, in the history and sociology of social science, contrastive rhetoric, as well as French and cultural studies.
Download or read book Law and Legal Information Directory written by and published by . This book was released on 2001 with total page 1782 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Department of the Interior and Related Agencies Appropriations for Fiscal Year 1974 Hearings Before 93 1 on H R 8917 written by United States. Congress. Senate. Appropriations Committee and published by . This book was released on 1973 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
Download or read book Law and Legal Information Directory written by Paul Wasserman and published by Gale Cengage. This book was released on 1983 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Liste mondiale des p riodiques sp cialis s dans les sciences sociales written by Unesco and published by . This book was released on 1966 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Index of Conference Proceedings Received written by and published by . This book was released on 1975 with total page 1392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
