Download or read book Convention Concernant L assistance Administrative en Mati re Fiscale written by Council of Europe and published by Council of Europe. This book was released on 2011-01-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition written by OECD and published by OECD Publishing. This book was released on 2008-02-29 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries.
Download or read book European Yearbook Annuaire Europ en Volume 58 2010 written by Council of Europe and published by Martinus Nijhoff Publishers. This book was released on 2011-11-25 with total page 931 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Yearbook promotes the scientific study of nineteen European supranational organisations and the OECD. Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation.
Download or read book Annuaire Europeen 1989 European Yearbook 1989 written by Council of Europe/Conseil de L'Europe and published by Martinus Nijhoff Publishers. This book was released on 1991-06-14 with total page 1154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" has expanded over the years in keeping with the role played by European institutions compared with national ones. It is an indispensable work of reference for anyone dealing with these institutions, which have become so numerous and varied that no-one can possibly memorise all their acronyms or functions. The "European Yearbook" provides aids for finding one's way through the labyrinth of these organisations which coordinate a variety of activities in over 20 countries. One of the aids is an 'organisation chart' at the beginning of the documentary section, giving a clear picture of the general situation. A perusal of the many contributions in the volume organisation by organisation, shows the full diversity of the activities which Europe is gradually taking over from national governments, with their consent and financial support. Written in both of the Council of Europe's official languages, English and French, the "European Yearbook" also contains a general index by subject and name which constitutes a very valuable list of articles and provides direct access to the work's subject matter, regardless of the particular organisation concerned, offering a kind of cross-section of the activities of European organisations.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Switzerland 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-07-26 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.
Download or read book Mutual Assistance for the Recovery of Tax Claims written by Maria Amparo Grau Ruiz and published by Kluwer Law International B.V.. This book was released on 2003-01-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
Download or read book Tax Treaty Case Law around the Globe 2020 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2021-08-04 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 32 most important tax treaty cases that were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, “Tax Treaty Case Law around the Globe 2020” is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics
Download or read book Offshore Tax Evasion written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2014 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Switzerland 2020 Second Round Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2020-04-06 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Switzerland.
Download or read book Conventions et accords europ ens written by Council of Europe and published by Council of Europe. This book was released on 1990-01-01 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Opposite pages bear duplicate numbering. Parallel texts in English & French. - Parallel title: Conventions et accords Europâens
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Switzerland 2015 Supplementary Report Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Switzerland.
Download or read book Multilateral Treaty Calendar written by Christian L. Wiktor and published by Martinus Nijhoff Publishers. This book was released on 1998-03-26 with total page 1676 pages. Available in PDF, EPUB and Kindle. Book excerpt: This calendar, with illustrations, is a reference service focusing on multilateral treaties concluded by more than two parties. It covers a period of almost 350 years of multilateral diplomacy, from the Peace of Westphalia of 1648 to the end of 1995. It lists chronologically all multilateral treaties concluded during that period, provides information on the location of their printed text in various collections (with parallel citations), adds data on duration, depository arrangements, & status, & provides extensive notes on their amendment, modification, extension, termination, & other details (with related references). It ends with appendices & a detailed index.
Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by IBFD. This book was released on 2011 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1988 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Luxembourg 2015 Supplementary Report Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 2 Peer Review Report for Luxembourg.
