Download or read book Les mots cl s de l entreprise et ses activit s Anglais written by Annie Delhome and published by Editions Bréal. This book was released on with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax and Time written by Anthony C. Infanti and published by NYU Press. This book was released on 2022-01-04 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Download or read book Introduction to French Law written by George A. Bermann and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: French law displays many characteristics that set it apart in a world class of its own. It can be said to proceed from a number of independent streams that coexist despite apparent contradiction. More than half of the 2283 articles of the famous Code Civile of 1804 remain unaltered; yet French administrative judges jealously guard their prerogative to create their own public law. And yet again, since the 1974 law empowering the legislature to convene the Constitutional Council that judges the constitutionality of laws under the 1958 Constitution, the courts' distinction between 'rules' and 'fu.
Download or read book Die Besteuerung der bertragung von Familienunternehmungen von Todes wegen oder durch Schenkung unter Lebenden written by and published by Springer. This book was released on 1979 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports delivered at the 33rd congress of the International Fiscal Association which was held in Copenhagen, 1979. The general report is published in full in four languages.
Download or read book Customary Law Today written by Laurent Mayali and published by Springer. This book was released on 2018-06-21 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses current practices in customary law. It includes contributions by scholars from various legal systems (the USA, France, Israel, Canada etc.), who examine the current impacts of customary law on various aspects of private law, constitutional law, business law, international law and criminal law. In addition, the book expands the traditional concept of the rule of law, and argues that lawyers should not narrowly focus on statutory law, but should instead pay more attention to the impact of practices on “real legal life.” It states that the observation of practices calls for a stronger focus on usage, customs and traditions in our legal systems – the idea being not to replace statutory law, but to complement it with customary observations.
Download or read book Tax Treaty Interpretation written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2001-12-19 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.
Download or read book Investment Fund Taxation written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2017-04-24 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. This is the first book to provide a comprehensive legal and practical analysis of the changes to the complex multilevel tax and regulatory framework concerning different types of investment funds. The contributions, updated as of late 2017, were originally presented at a conference held at the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide decisive insight into: – the regulatory regime for European investment funds; – the tax law and reforms in both Luxembourg and Germany; – the role of the European Commission’s State-aid practices; – examples of case law concerning the application of non-discrimination rules to various investment vehicles; – the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive; – the availability of tax treaty protection for different collective and non-collective investment funds; – the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments; – the value-added tax (VAT) treatment of investment funds and their managers; and – the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures. With its particular focus on Luxembourg – the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation – this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry. As the first in-depth treatment of the globally significant nexus between investment funds and taxation, the book will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.
Download or read book Guide to the Luxembourg Corporate Tax Return written by Maude Bologne and published by Éditions Larcier. This book was released on 2019-11-12 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.
Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Download or read book Subject Catalog written by Library of Congress and published by . This book was released on 1979 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CFC Legislation Tax Treaties and EC Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.
Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.
Download or read book Taxation in France written by Harvard Law School. International Program in Taxation and published by . This book was released on 1966 with total page 1328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extensive commentary on French tax law in general and the various separate taxes levied in France.
Download or read book 2012 written by and published by Walter de Gruyter. This book was released on 2013-03-01 with total page 3064 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 659,000 articles from more than 30,500 festschrifts, published between 1977 and 2011, have been catalogued.
Download or read book Routledge French Dictionary of Business Commerce and Finance Dictionnaire anglais des affaires du commerce et de la finance written by Various and published by Taylor & Francis. This book was released on 2024-11-01 with total page 1228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dictionary consists of some 100,000 terms and references in bith French and English, including 4,000 abbreviations. over 45 subject areas are covered, including: * Accountancy * Banking * Business Administration * Computing * Economics * Environment * Finance * General Commerce * Human Resource Management * Import/Export * Industry * Insurance * Law * Leisure * Management * Mathematics * Media * Patents * Politics * Property * Sales & Marketing * Stock Market * Taxation * Tourism * Transport * Welfare & Safety. Also included is a comprehensive up-to-date reference section on countries, business correspondence and situations, job titles, stock exchanges, economic indexes and numbers. KEY FEATURES Term Specialists - the terms list has been checked by over 100 sources including experts from Apple France * Association Française des Banques * Chartered Institute of Banking * France Telecom * Institute of European Trade and Technology * American Graduate School of Management * London School of Economics * Ecole supérieure de commerce de Lyon * Department of Trade and Industry * Law Society * University of Reading * Environment Council * University of Bath * Centre de Recherche et de Gestion * Manchester Business School * Ecole supérieure internationale de commerce and Ecole des hautes études commerciales de Montrial(HEC). Prestigous experts - include Prof. Chris Nobes, Prof. Michel Péron, Prof. Gordon Shenton, Dr. Van de Yeught and Prof. Peter Walton. Native Speakers - all stages of compilation have included native speakers of French as well as English and extensive coverage of US as well as UK terminology.
Download or read book Recueil Des Cours Volume 100 1960 II written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .
