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 Doing business in Dubai written by Giovanni Battista Martelli and published by Studio Martelli & Partners. This book was released on 2014-10-14 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Una guida per l'imprenditore italiano sulle opportunità di business negli Emirati Arabi Uniti.

Download or read book Fringe benefits e rimborsi spese written by Gianluca Dan - Massimo Gabelli and published by IPSOA. This book was released on 2010-11-05 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: La quarta edizione del libro “Fringe benefits e rimborsi spese”, rinnovata ed aggiornata con le previsioni della Legge Finanziaria per il 2010, L. 23 dicembre 2009, n. 191, in materia di tassazione agevolata dei premi di produttività, tiene conto di molte e importanti modifiche normative che sono diventate operative nel corso degli ultimi anni, per esempio l’eliminazione dei regimi agevolativi precedentemente previsti per le stock option o i limiti di deducibilità delle spese relative a prestazioni alberghiere e alle somministrazioni di alimenti e bevande. Il volume, pur conservando l’originaria agilità di consultazione, fornisce una trattazione completa ed esaustiva del quadro di riferimento per la qualificazione e quantificazione dei redditi di lavoro dipendente ed assimilati, ne analizza le varie fattispecie che si possono incontrare nella pratica professionale, con particolare attenzione alla disciplina delle trasferte, e le relative modalità di rimborso degli oneri sostenuti dai dipendenti, e a quella dei fringe benefits. L’ultimo capitolo è stato riservato all’esame della disciplina della deducibilità, sia ai fini delle imposte dirette (Irpef/Ires) sia ai fini IRAP, degli oneri connessi ai dipendenti e collaboratori, per aiutare nella determinazione degli importi deducibili specie quelli la cui deduzione è soggetta a limitazioni. Utile per chi deve affrontare la compilazione della dichiarazione dei redditi.

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 Taxation of Intercompany Dividends Under Tax Treaties and EU Law written by Guglielmo Maisto and published by IBFD. This book was released on 2012 with total page 1093 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.

Download or read book The Italian Yearbook of International Law written by and published by . This book was released on 1988 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Impact of Community Law on Tax Treaties Issues and Solutions written by Pasquale Pistone and published by Kluwer Law International B.V.. This book was released on 2002-03-11 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.

Download or read book International Judicial Double Taxation of Income written by Manuel Pires and published by Springer. This book was released on 1989-09-14 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deals with the causes and consequences of double taxation of income. Provides details of the types of double taxation, its background and possible solutions.

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 National Union Catalog written by and published by . This book was released on 1982 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2000 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative judicial decisions on the conflict of laws written by and published by . This book was released on 1939 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dokumentationsbulletin written by and published by . This book was released on 1977 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Taxation Handbook written by Colin Read and published by Elsevier. This book was released on 2007-04-13 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.

Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Radaelli and published by Routledge. This book was released on 2013-01-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?

Download or read book Territorial vs Worldwide Corporate Taxation written by Ms.Thornton Matheson and published by International Monetary Fund. This book was released on 2013-10-03 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income countries (LICs) effectively to generate tax revenues from profits on foreign direct investment (FDI). Several aspects of this framework contribute to the problem. This paper discusses, in particular, the likely effect of a shift by major economies from the system of worldwide corporate taxation toward a territorial system on the volume, distribution, and financing of FDI, focusing on LICs. It then empirically analyzes bilateral outbound FDI data for the UK for 2002–10 to determine whether the move to territoriality made corporations more sensitive to hostcountry statutory tax rates. Supporting evidence for this hypothesis is found for FDI financed from new equity.

Download or read book Il Politico written by and published by . This book was released on 2006 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: