Download or read book Advance Ruling Practice and Legality written by International Fiscal Association Staff and published by Springer. This book was released on 1994-07-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Cancún, Mexico, in 1992 during the 46th congress of the International Fiscal Association.
Download or read book Advance Tax Rulings and Principles of Law written by Carlo Romano (juriste).) and published by IBFD. This book was released on 2002 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
Download or read book Advance Ruling written by and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Introducing an Advance Tax Ruling ATR Regime written by Mr.Christophe Waerzeggers and published by International Monetary Fund. This book was released on 2016-05-31 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Download or read book Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition written by Christina Gruber and published by diplom.de. This book was released on 2003-07-29 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the Austrian rulings practice and provisions that constitute a legal basis for advance rulings -- since in Austria rulings are not based upon one single law or provision but on many -- the term advance ruling will be defined as well and its meaning in international tax practice will be described. Moreover, this paper is intended to examine Austrian rulings measures in the light of the EU and OECD provisions against harmful tax competition, as well as under the state aid provisions of the EC Treaty. It is structured as follows: In the first part, the provisions of the EU (Code of Conduct of Business Taxation) and OECD (report on harmful tax competition) against harmful tax competition as well as the state aid provisions are described and the discussion, as to whether provisions against harmful tax competition are necessary at all, is outlined briefly. Then, international rulings practice is explained. Finally and essentially, Austrian rulings provisions are described in detail and assessed according to the criteria to identify harmful tax practices described in the provisions against harmful tax competition. This diploma thesis was written in the course of the EUCOTAX-program 2001/2002. EUCOTAX is a scientific cooperation between several European universities (i.e. European Universities Cooperating on Taxes). The intention of this program is to provide students and young academics with the experience of participating in an international tax conference. During their time of preparation, they are supported by senior experts. In the year 2002, the general topic was Tax Competition . This topic was split up into six sub-topics which were to be discussed in groups during this year's conference. These sub-topics were State aid , OECD report on harmful tax competition , Code of conduct of business taxation , Holding companies/exempt entities , CFC legislation , and Advance rulings . The conference was held from 4 April to 12 April 2002 in Tilburg, Netherlands. Inhaltsverzeichnis:Table of Contents: Table of contents2 Dedication5 1.Preface6 2.Eu and OECD PRovisions against harmful tax competition8 2.1Are measures to curb harmful tax competition necessary?8 2.1.1Definition of harmful tax competition8 2.1.2Arguments in favor of the adoption of measures against harmful tax [...]
Download or read book The Legal Technology Guidebook written by Kimberly Williams and published by Springer. This book was released on 2017-05-16 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the transformational impact of new technological developments on legal practice. More specifically, it addresses knowledge management, communication, and e-discovery related technologies, and helps readers develop the project management and data analysis skills needed to effectively navigate the current, and future, landscapes. It studies the impact of current trends on business practices, as well as the ethical, procedural, and evidentiary concerns involved. Introducing novel interactive technologies as well as traditional content, the book reflects expertise from across the legal industry, including practitioners, the bench, academia, and legal technology consultants. All of the contributing authors currently teach aspiring lawyers and/or paralegals and have identified a gap in the available instructional material. Rapid technology advances have radically changed the way we all live and work, and the legal profession is by no means exempt from the impact of these changes. In order to better assist their clients, and to better compete on the legal market, it is imperative for lawyers to understand the ethical, functional, and business consequences of new technologies on their respective practices. This book provides the necessary content by including legal technology texts, information about novel pedagogical technologies, helpful tools for managing legal technologies and IT staff, statistical methods, tips and checklists.
Download or read book Tomorrow s Lawyers written by Richard Susskind and published by OUP Oxford. This book was released on 2013-01-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the bestselling author of The End of Lawyers?, this book predicts fundamental and irreversible changes in the legal world and offers essential practical advice for those who intend to build careers and businesses in law. A definitive guide to the future for aspiring lawyers, and for all who want to modernize today's legal and justice systems.
Download or read book Advancing Rule of Law in a Global Context written by Heru Susetyo and published by CRC Press. This book was released on 2020-03-11 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers published in this proceedings volume are written by a selection of authors, resulting from a call for papers for the 1st International Conference on Law and Governance in a Global Context (ICLAVE) originating from Indonesia and other countries. This proceedings volume shall be a very valuable contribution to understand contemporary law issues in Indonesia which are not always taught in law schools. These proceedings will not only serve as a useful reference for law students and academicians, but also help law practitioners to understand law issues that may be encountered in Indonesia. It covers selected items such as Administrative Law, Constitutional Law, Business Law, Intellectual Property Law, Criminal Law, Human Rights Law, Adat Law, Shariah Law, Judiciary Law and International Law, which are all important for undergraduate and post-graduate law students, as well as academicians and law practitioners in the law community.
Download or read book Introducing a General Anti Avoidance Rule GAAR written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Download or read book Towards a Homogeneous EC Direct Tax Law written by Cécile Brokelind and published by IBFD. This book was released on 2007 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
Download or read book Optimization of Organization And Legal Solutions Concerning Public Revenues And Expenditures in Public Interest written by Ewa Lotko and published by Wydawnictwo Temida 2. This book was released on 2018 with total page 794 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Socialist Law in Socialist East Asia written by Hualing Fu and published by Cambridge University Press. This book was released on 2018-07-05 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fresh perspective on socialist law as practiced in China and Vietnam, two major socialist states.
Download or read book The Chinese Road of the Rule of Law written by Lin Li and published by Springer. This book was released on 2018-06-06 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book studies the practical experience and theoretical development of rule of law in China, and provides fundamental theory for the construction of rule of law in contemporary China. The author examines the rule of law by exploring the entire legal system, and highlighting various aspects including the legislation, law enforcement and supervision systems. Readers will also discover the author’s strong opinions on scientific legislation, legal government, judicial reform, and the culture of rule of law. This highly readable book will appeal to both general readers and researchers interested in rule of law in China.
Download or read book Taxing German Dutch Cross Border Activities written by Bert Alink and published by Institut für Finanz- und Steuerrecht, Universität Osnabrück. This book was released on 2015-02-04 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-border economic activity is gaining more and more importance. This is especially true for the border region between Germany and the Netherlands. The GD Tax Centre was founded to research on the taxation of such activities in 2012. The GD Tax Centre brought together renowned scientists and a significant number of emerging young talents from both sides of the border over a period of three years. This anthology represents some of the research results of the GD Tax Centre. Further research results have been made public via events, presentations or academic publications and a variety of other ways. It consists of many different articles, which mainly discuss topics of cross-border business activities and compare the tax treatment in Germany and the Netherlands. An enormous part of this book focuses on the new German-Dutch tax treaty, which hopefully will enter into force in January 2016. Additionally some articles concern a more general or even a more specific research question. This project was kindly supported by: University of Osnabrück, Tilburg University, University of Münster, PwC, Hartmann & Kiwit, De Kok, Provincie Gelderland, Provincie Overijssel, Euregio, Niedersächsisches Ministerium für Wirtschaft, Arbeit und Verkehr, Ministerium für Wirtschaft, Energie, Bauen, Wohnen und Verkehr des Landes Nordrhein-Westfalen, Interreg Deutschland-Nederland, European Regional Development Fund.
Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Download or read book Legal Remedies in European Tax Law written by Pasquale Pistone and published by IBFD. This book was released on 2009 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
