Download or read book Cours de Droit Fiscal 2023 written by Frederic Douet and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal international written by Daniel de Vries Reilingh and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Problems of the Liquidation of Corporations written by International Fiscal Association Staff and published by Springer. This book was released on 1987-07-15 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit Fiscal written by Life Underwriters Association of Canada and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cahiers de droit fiscal international written by and published by . This book was released on 1939 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Vols. for 1939- include reports and proceedings of the 1st- International Tax Congress.

Download or read book Trait de Droit Fiscal written by Albert WAHL and published by . This book was released on 1902 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

Download or read book Cahiers de droit fiscal international written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Procedural Rules in Tax Law in the Context of European Union and Domestic Law written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.

Download or read book Cahiers de droit fiscal international 54 60b written by and published by . This book was released on 1969 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book La doctrine administrative fiscale written by Laurence Vapaille and published by Editions L'Harmattan. This book was released on 1999 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Qu'est-ce que la doctrine administrative en droit fiscal ? Au-delà de la définition classique énumérant l'ensemble des documents par lesquels l'administration fait connaître son interprétation des textes fiscaux, cette réponse ne peut que susciter de nouvelles interrogations. Interrogations sur le plan juridique : Quels sont les rapports entre le droit fiscal et la doctrine administrative ? Le législateur comme le juge sont confrontés à une production administrative qui fournit une interprétation des textes fiscaux au contribuable, sujet du droit fiscal, mais aussi citoyen et administré, elle est un des fondements du dialogue entre ce dernier et l'administration. La doctrine a un rôle essentiel dans cette relation qui peut être décryptée à la fois par l'analyse des caractéristiques de la doctrine ainsi qu'à travers l'étude de ses auteurs, fonctionnaires de l'administration centrale. Eu égard à l'importance de la doctrine, il a fallu choisir un fil conducteur, en l'occurrence l'imposition sur la fortune (impôt sur les grandes fortunes et impôt de solidarité sur la fortune). En effet cette imposition, l'une des seules innovations fiscales de ces deux dernières décennies, a donné lieu à une production doctrinale permettant de couvrir la totalité du processus fiscal.

Download or read book Cahiers de Droit Fiscal International Taxation of Income Derived from Electronic Commerce written by International Fiscal Association Ifa Staff and published by Springer. This book was released on 2001-08-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cours de droit fiscal international compare Comparative international tax law written by and published by . This book was released on 1972 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Group Taxation written by International Fiscal Association. Congress and published by . This book was released on 2004 with total page 770 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Successions internationales aspects de droit fiscal written by Sibilla Giselda Cretti and published by . This book was released on 2012 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The International Tax Law Concept of Dividend written by Marjaana Helminen and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and• Payments made under dividend-stripping arrangements. and• Fictitious profit distributions. and• Economic benefits in the context of transfer pricing. and• Returns on debt-equity hybrids. and• Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law. The approaches adopted in different statesand’ national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.