Download or read book New Zealand Tax Administration Act 1994 2013 edition written by CCH New Zealand Ltd and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 1777 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
Download or read book Hybrid Entities in Tax Treaty Law written by Sriram Govind and published by Linde Verlag GmbH. This book was released on 2020-09-03 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided solid policy footing on this issue, there was still no common legal basis that countries could rely on for such positions. The increasing focus of countries towards the curbing of tax avoidance and abuse involving hybrid mismatch arrangements culminated in a specific action plan in the BEPS Project being dedicated to the design of domestic rules and the development of treaty provisions that would neutralize the tax effects of such arrangements. This volume provides an in-depth analysis of various aspects of this topic. It is divided into two parts – the first dealing exclusively with tax treaty issues arising in connection with hybrid entities and the second dealing with EU tax law issues surrounding hybrid entities. The former part comprises chapters analysing how tax treaties have historically dealt with this issue with a focus on domestic court jurisprudence, the positions in the OECD and the UN Model Conventions, the developments that have come about owing to the BEPS Project, and the impact of several existing measures, regimes, and vehicles on these tax treaty provisions. The latter part comprises chapters on how hybrid entities are dealt with under primary EU law, under various secondary law directives including the newly enacted Anti-Tax Avoidance Directives, and an analysis of policy solutions offered in this direction.
Download or read book Tax Treaty Case Law around the Globe 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-02-20 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.
Download or read book Convention with Japan Relating to Taxes on Income written by United States and published by . This book was released on 1954 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Australian Income Tax Legislation 2012 Vol 3 written by and published by CCH Australia Limited. This book was released on with total page 2625 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Arbitration in Tax Treaty Law written by Alicja Majdanska and published by Linde Verlag GmbH. This book was released on 2018-09-14 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD Arbitration in Tax Treaty Law” constitutes a comprehensive compendium on international tax arbitration and provides in-depth analysis of all relevant aspects of the topic. The introductory chapters provide background information on tax arbitration and comparisons with other areas of law. The book also takes stock of the recent developments in this area within the OECD, the EU, the UN and the United States. It addresses the main concerns that have been raised with regard to arbitration, and compares and contrasts the design of various arbitration clauses. It also considers potential future developments. This compendium on international tax arbitration shows one way how to tackle the rising tide of cross-border tax disputes.
Download or read book Australian Income Tax Legislation 2011 Taxation Administration Act written by Australia and published by CCH Australia Limited. This book was released on 2011 with total page 2753 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.
Download or read book Tax Treaty Case Law around the Globe 2018 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2019-06-13 with total page 456 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 on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases which were decided around the world in 2017. 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 2018 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Asian Yearbook of International Law written by B.S. Chimni and published by Routledge. This book was released on 2013-03-05 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Launched in 1991, The Asian Yearbook of International Law is a major refereed publication dedicated to international law issues as seen primarily from an Asian perspective, under the auspices of the Foundation for the Development of International Law in Asia (DILA). It is the first publication of its kind edited by a team of leading international law scholars from across Asia. The Yearbook provides a forum for the publication of articles in the field of international law, and other Asian international law topics, written by experts from the region and elsewhere. Its aim is twofold: to promote international law in Asia, and to provide an intellectual platform for the discussion and dissemination of Asian views and practices on contemporary international legal issues. Each volume of the Yearbook contains articles and shorter notes; a section on State practice; an overview of Asian states participation in multilateral treaties; succinct analysis of recent international legal developments in Asia; an agora section devoted to critical perspectives on international law issues; surveys of the activities of international organizations of special relevance to Asia; and book review, bibliography and documents sections. This volume offers Asian perspectives on topics including : treaty-making power in China; the crime of aggression, illegal fishing and the destruction of environment in armed conflicts.
Download or read book Income tax conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1962 with total page 1468 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cunningham Thompson s Taxation Laws of New Zealand Assessable income Appendices written by Herbert Adam Cunningham and published by . This book was released on 1967 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Department of State Bulletin written by United States. Department of State and published by . This book was released on 1981 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official monthly record of United States foreign policy.
Download or read book Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations written by United Nations Staff and published by The Stationery Office. This book was released on 2003 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treaties and International Agreements Registered or Filed and Recorded with the Secretariat of the United Nations
Download or read book East Timor and the International Community written by Heike Krieger and published by Cambridge University Press. This book was released on 1997 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: The long-running dispute over East Timor was for many years an unresolved item on the agenda of the international community. It involved issues of self-determination, non-recognition, and human rights. This book was first published in 1996, five years before East Timor regained its independence. It thus serves as a record of the basic materials relating to the historical background, to the circumstances of the Indonesian invasion and following incorporation of East Timor, to the subsequent development of the dispute in the light of the international community's response to it, and, finally, to the 1995 judgment of the International Court of Justice in the case concerning East Timor between Portugal and Australia. The volume contains a substantive introduction which places the documents in context and provides an overview of the political and legal issues of the dispute.
Download or read book The Japanese Annual of International Law written by and published by . This book was released on 1977 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Appendix to the Journals of the House of Representatives of New Zealand written by New Zealand. Parliament. House of Representatives and published by . This book was released on 1948 with total page 1134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes reports of the government departments.
