Download or read book Luxembourg Tax Guide Strategic Practical Information Regulations written by IBP, Inc. and published by Lulu.com. This book was released on 2018-02-22 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. Luxembourg Tax Guide

Download or read book International Taxation of Energy Production and Distribution written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2018-04-20 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provided in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. The book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: – upstream oil and gas and mining taxes; – incentives for renewable energy; – carbon taxes and emission trading regimes; – dividend, interest, and royalty flows; – foreign tax credits; – permanent establishments; – mergers and acquisitions; – taxation issues for derivatives and hedging; – transfer pricing; – regional purchasing, marketing, service, and intangible property structures; – free trade agreements and customs unions; – dispute resolution; and – tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues. This book will be of significant value to corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics connected with the energy industry and related international taxation issues.

Download or read book International Taxation of Manufacturing and Distribution written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2016-02-18 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.

Download or read book International Taxation of Banking written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.

Download or read book Recueil Des Trait s written by United Nations and published by . This book was released on 2004 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Taxation in EC Countries 1990 91 written by Jean-Marc Tirard and published by Longman Publishing Group. This book was released on 1990 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to provide U.K. investors with a comprehensive analysis of corporate taxation systems, including the different tax structure of each EC member state, as well as extensive appendices providing information on the relevant tax treaties.

Download or read book Corporate Taxation in EU Countries written by Jean-Marc Tirard and published by . This book was released on 1994 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a chapter-by-chapter analysis of the corporate taxation systems, and explains the implications of setting up a business, in each of the European Union countries.

Download or read book The Irish Yearbook of International Law Volume 8 2013 written by Fiona de Londras and published by Bloomsbury Publishing. This book was released on 2015-09-24 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Irish Yearbook of International Law (IYIL) supports research into Ireland's practice in international affairs and foreign policy, filling a gap in existing legal scholarship and assisting in the dissemination of Irish thinking and practice on matters of international law. On an annual basis, the Yearbook presents peer-reviewed academic articles and book reviews on general issues of international law. Designated correspondents provide reports on international law developments in Ireland, Irish practice in international bodies, Ireland and the Law of the Sea and the law of the European Union as relevant to developments in Ireland. In addition, the Yearbook reproduces key documents that reflect Irish practice on contemporary issues of international law. Publication of the Irish Yearbook of International Law makes Irish practice and opinio juris more readily available to governments, academics and international bodies when determining the content of international law. In providing a forum for the documentation and analysis of North-South relations the Yearbook also makes an important contribution to post-conflict and transitional justice studies internationally. As a matter of editorial policy, the Yearbook seeks to promote a multilateral approach to international affairs, reflecting and reinforcing Ireland's long-standing commitment to multilateralism as a core element of foreign policy.

Download or read book Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation written by Canadian Tax Foundation and published by . This book was released on 2006 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Consolidated List of Government Publications written by Great Britain. Her Majesty's Stationery Office and published by . This book was released on 1968 with total page 988 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sessional Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1974 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Finnish Yearbook of International Law Volume 19 2008 written by Jan Klabbers and published by Bloomsbury Publishing. This book was released on 2010-11-11 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Finnish Yearbook of International Law aspires to honour and strengthen the Finnish tradition in international legal scholarship. Open to contributions from all over the world and from all persuasions, the Finnish Yearbook stands out as a forum for theoretically informed, high-quality publications on all aspects of public international law, including the international relations law of the European Union. The Finnish Yearbook publishes in-depth articles and shorter notes, commentaries on current developments, book reviews and relevant overviews of Finland's state practice. While firmly grounded in traditional legal scholarship, it is open for new approaches to international law and for work of an interdisciplinary nature. The Finnish Yearbook is published for the Ius Gentium Association (the Finnish Society of International Law) by Hart Publishing. Earlier volumes may be obtained from Martinus Nijhoff, an imprint of Brill Publishers. Further information may be found at www.fybil.org INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 19 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/fyil/subs

Download or read book Papers by command written by Great Britain. Parliament. House of Commons and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government Publications Issued During written by Great Britain. Her Majesty's Stationery Office and published by . This book was released on 1968 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Catalogue of Government Publications written by Great Britain. Her Majesty's Stationery Office and published by . This book was released on 1968 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government Publications written by Great Britain. Her Majesty's Stationery Office and published by . This book was released on 1967 with total page 1366 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Union Catalog written by and published by . This book was released on 1968 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.