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 Tax Convention with Switzerland written by Switzerland and published by . This book was released on 1997 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Protocol Amending Tax Convention with Switzerland written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 2014 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1955 with total page 1220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Download or read book Access to Treaty Benefits written by Desiree Auer and published by Linde Verlag GmbH. This book was released on 2021-09-21 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: A rigorous analysis of various aspects related to treaty access Tax treaty access is an ongoing challenge for both taxpayers and tax authorities. This volume provides a rigorous analysis of various aspects related to treaty access. Schematically, the volume is divided into four parts. The first part deals with general interpretative issues and principles; the second and third parts cover a wide range of sub-aspects relating to the subjective and objective scope of tax treaties and the recent challenges posed to tax treaty access, while the fourth part focuses on the knotty issues of treaty shopping and abuse. The structure of the volume reflects the necessity to approach access to treaty benefits in a holistic way and view the recent trends through a wide lens. All chapters contain a complete examination of the relevant topics, starting from a historical perspective and continuing with tax treaty law principles and tax practice analysis. Where appropriate, a domestic law and domestic courts’ jurisprudence perspective was added as well as a comparative analysis of several jurisdictions thus complementing the examination of each topic. Finally, special attention is given to treaty abuse and the new GAAR introduced in the 2017 OECD Model together with its interrelation with other treaty and domestic anti-abuse provisions and the impact of these provisions on tax treaty access and tax policy in general.

Download or read book Executive written by United States and published by . This book was released on 1951 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Department of State Publication written by and published by . This book was released on 1967 with total page 1308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Digest of International Law written by Marjorie Millace Whiteman and published by . This book was released on 1963 with total page 1306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Aspects of the US Taxation System written by Felix I. Lessambo and published by Springer. This book was released on 2016-09-29 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.

Download or read book International Tax Evasion in the Global Information Age written by David S. Kerzner and published by Springer. This book was released on 2016-11-21 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Download or read book Style Manual written by United States. Government Printing Office and published by . This book was released on 1959 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Handbook of Business and Corruption written by Michael S. Aßländer and published by Emerald Group Publishing. This book was released on 2017-09-13 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Business and Corruption provides an overview of corrupt business practices in general and, more particularly, in different industry sectors, considering such practices from an ethical perspective.

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 Death gift 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 1044 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Treaties and Other International Acts Series written by United States and published by . This book was released on with total page 1896 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legislative History of United States Tax Conventions Death gift tax conventions written by and published by . This book was released on 1962 with total page 1476 pages. Available in PDF, EPUB and Kindle. Book excerpt: