Download or read book Convenzione Italia USA contro le doppie imposizioni written by Carlo Garbarino and published by . This book was released on 2001 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the Italy-USA double tax convention, concluded in Washington on 29 August 1999. Due to the continuous references to the former 1984 convention, it is also possible to appreciate the evolution of the two tax systems.
Download or read book Convenzioni internazionali sulle doppie imposizioni fiscali written by Italy and published by . This book was released on 1969 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book La convenzione contro le doppie imposizioni fra Italia e Repubblica Popolare Cinese written by Marco Greggi and published by Lulu.com. This book was released on 2007 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Convenzioni internazionali contro le doppie imposizioni fiscali written by and published by . This book was released on 1976 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guida alle convenzioni internazionali contro le doppie imposizioni written by Gian Franco Borio and published by Giuffre. This book was released on 1998-01-01 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Limitation on Benefit Clauses in International Taxation Law written by Marco Greggi and published by Lulu.com. This book was released on 2014-08-29 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book addresses the application of the Limitation on benefit clauses in International tax treaties in general, and in the OECD experience in particular. It contains the presentations delivered during a Conference held at the University of Ferrara, Rovigo campus, in 2012. This publication has been made possible with the Support of the Department of law, University of Ferrara and under a non-for-profit commitment by the authors. Any proceedings shall be used by the Itax center of the Department to promote research and education in taxation law.
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Download or read book Taxation and Migration written by Reuven S. Avi-Yonah and published by Kluwer Law International B.V.. This book was released on 2015-08-21 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Download or read book The Italian Yearbook of International Law written by and published by . This book was released on 1986 with total page 714 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Settlement of Disputes in Tax Treaty Law written by Michael Lang and published by Springer. This book was released on 2002-09 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: A wide variety of legal approaches and techniques are presented in detail. Includes 18 country reports - from 14 EU Member States plus Norway, Hungary, Latvia, and the Czech Republic - as well as additional essays on such topics as international tax arbitration, social security conventions, the jurisdiction of international courts, and World Bank/ICSID dispute settlement procedures as all of these may be applied to the resolution of tax disputers.
Download or read book Comparative study on the legislation of the Web Tax between the United States of America and the European Union Amazon Case written by Alessio Barpi and published by Youcanprint. This book was released on 2021-12-30 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'e-commerce è la fonte principale di reddito per molti imprenditori, la vendita online permette di sfruttare al massimo l'opportunità che l'internet stesso offre, potendo raggiungere potenziali clienti ovunque. Oggi, i potenziali clienti hanno a disposizione poco tempo, complice anche il fatto che la società si è evoluta velocemente negli ultimi vent'anni, soprattutto dal punto di vista tecno-logico e sociale. Se dapprima ogni potenziale cliente doveva trovare del tempo libero per poter effettuare gli acquisti, oggi, in cinque minuti, in ufficio o nel metrò, il potenziale acquirente può effettua-re i propri acquisti grazie all'attività commerciale online. Sono passati circa 50 anni dalla nascita di Internet così come sono passati circa 46 anni dalla nascita dei moderni Computer e circa 28 anni dalla nascita degli Smartphone , per la quale trovarono terreno fertile per il loro sviluppo solo all'inizio del nuovo millennio. Il nuovo millennio non solo portò novità scientifiche e tecnologiche, ma portò anche alla nascita di un nuovo modo di vendere e di fare acquisti nel mercato digitale. Tra i pionieri del mercato digitale, oltre a eBay, vi si trova anche il principale concorrente di quest'ultima società, la Amazon, per la quale, già alla fine del secolo scorso, intravide nel web un'opportunità più che unica per poter espandersi a livello globale. Lo studio affrontato in questa Tesi di Laurea triennale, ha come scopo principale quello di poter comprendere come, nonostante l'evoluzione tecnologica e la piena globalizzazione, i vari leader europei non siano riusciti a dettare una linea univoca per poter attuare la lotta contro l'evasione fiscale effettuata dai vari colossi dell'e-commerce. Il metodo usato per affrontare questo studio è il metodo comparatistico, tra l'Ordinamento Federale Statunitense e quello ibrido Europeo.
Download or read book Tax Management Portfolios written by and published by . This book was released on 1971* with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Notes International written by and published by . This book was released on 1992 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legal Interpretation of Tax Law written by Robert F. van Brederode and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Download or read book Controlled Foreign Company Legislation written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1996 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Download or read book Understanding Illuminated Manuscripts written by Michelle Brown and published by Getty Publications. This book was released on 2018-12-18 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is a historiated initial? What are canon tables? What is a drollery? This revised edition of Understanding Illuminated Manuscripts: A Guide to Technical Terms offers definitions of the key elements of illuminated manuscripts, demystifying the techniques, processes, materials, nomenclature, and styles used in the making of these precious books. Updated to reflect current research and technologies, this beautifully illustrated guide includes images of important manuscript illuminations from the collection of the J. Paul Getty Museum and beyond. Concise, readable explanations of the technical terms most frequently encountered in manuscript studies make this portable volume an essential resource for students, scholars, and readers who wish a deeper understanding and enjoyment of illuminated manuscripts and medieval book production.
Download or read book Comparative Legal Linguistics written by Heikki E.S. Mattila and published by Routledge. This book was released on 2016-05-23 with total page 613 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines legal language as a language for special purposes, evaluating the functions and characteristics of legal language and the terminology of law. Using examples drawn from major and lesser legal languages, it examines the major legal languages themselves, beginning with Latin through German, French, Spanish and English. This second edition has been fully revised, updated and enlarged. A new chapter on legal Spanish takes into account the increasing importance of the language, and a new section explores the use (in legal circles) of the two variants of the Norwegian language. All chapters have been thoroughly updated and include more detailed footnote referencing. The work will be a valuable resource for students, researchers, and practitioners in the areas of legal history and theory, comparative law, semiotics, and linguistics. It will also be of interest to legal translators and terminologists.
