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 2010-10-29 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 CMA written by and published by . This book was released on 1994-02 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Economics Glossary English French written by OECD and published by OECD Publishing. This book was released on 2006-11-17 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated and expanded edition of the 1992 Glossaire de l’économie anglais-français contains some 30 000 terms and expressions, covering a wide range of subject areas: economics, statistics, finance and banking, trade, management, accounting, insurance, employment, development and taxation.
Download or read book Revenue Statistics in Africa 2022 written by OECD and published by OECD Publishing. This book was released on 2022-11-14 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication compiles comparable tax revenue and non-tax revenue statistics for 31 countries in Africa. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures not only across the continent, but also with the OECD, Latin America and the Caribbean, and Asia and the Pacific.
Download or read book Contemporary French Culture and Society written by Georges Santoni and published by State University of New York Press. This book was released on 1981-06-30 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les distorsions conomiques d origine fiscale written by International Institute of Public Finance. Congress and published by . This book was released on 1958 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Yearbook of Islamic And Middle Eastern Law written by Eugene Cotran and published by BRILL. This book was released on 2005-12-13 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practitioners and academics dealing with the Middle East can turn to the Yearbook of Islamic and Middle Eastern Law for an instant source of information on the developments over an entire year in the region. The Yearbook covers Islamic and non-Islamic legal subjects, including the laws themselves, of some twenty Arab and other Islamic countries. The publication's practical features include: - articles on current topics, - country surveys reflecting important new legislation and amendments to existing legislation per country, - the text of a selection of documents and important court cases, - a Notes and News section, and - book reviews.
Download or read book CA Magazine written by and published by . This book was released on 1986 with total page 1214 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Droit de la finance alternative written by Jean-Marc Moulin and published by Bruylant. This book was released on 2017-05-11 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: La finance est en crise ; mais elle est indispensable à la vie des hommes en société. Cependant, il serait abusif de considérer "la finance" comme un tout homogène. En effet, loin de la finance conventionnelle qui fait la une de l'actualité, il existe une finance dite alternative qui tente de placer et de maintenir l'Homme au centre de son projet et à l'horizon de son ambition. Cet ouvrage, premier du genre, se propose de présenter sous forme d'études réalisées par des spécialistes du droit financier, les manifestations de cette finance alternative, les outils, instruments et techniques juridiques qui existent et qui permettent de concilier finance et humanisme. À travers l'analyse des critères de développement durable ou religieux appliqués à la finance, des monnaies alternatives, du microcrédit, de la notation extra-financière, du mutualisme et du coopératisme en finance, du crowdfunding, des fonds éthiques, du financement associatif, du financement alternatif de l'habitat ou du soutien des collectivités publiques aux entreprises, ce livre fait, en France comme en Espagne, au Royaume-Uni, en Grèce et au Canada, un tour d'horizon complet de ce segment du secteur financier souvent méconnu et qui offre néanmoins aux Hommes de réaliser leurs projets dans la perspective d'un mieux-être collectif. Pour rompre avec l'idée que la finance n'est que spéculation et prédation.
Download or read book Transfer Pricing in Luxembourg written by Oliver R. Hoor and published by . This book was released on 2021 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decades, Luxembourg has developed and cemented its position as a prime holding location and a major financial centre within Europe. Multinational enterprises and international investors alike use Luxembourg as a platform to manage their business activities and investments. 0Luxembourg companies may enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transactions are called transfer prices. For Luxembourg tax purposes, these prices have to adhere to the "arm?s length principle".0The arm?s length principle is the international transfer pricing standard that OECD member countries have agreed should be used for tax purposes by MNE groups and tax administrations. 0The arm?s length principle is firmly ingrained in Luxembourg tax law and has been explicitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In addition, several concepts and provisions under Luxembourg tax law require the arm?s length standard to be respected by Luxembourg companies. 0In 2020, a new chapter X has been added to the OECD Transfer Pricing Guidelines that provides guidance on transfer pricing aspects of financial transactions which are a common phenomenon in Luxembourg. 0On 18 December 2020, the OECD further provided guidance on the application of the arm?s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the so-called COVID-19 pandemic and the financial turmoil resulting from government responses thereto.0This book analyses all facets of Luxembourg transfer pricing rules and relevant guidance in the 2020 version of the OECD Guidelines.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1982 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intertax European Tax Review la Fiscalit Du March Commun Erop ische Steuer Zeitung written by and published by . This book was released on 1982 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin de L Institut International de Statistique written by International Statistical Institute and published by . This book was released on 1928 with total page 1168 pages. Available in PDF, EPUB and Kindle. Book excerpt: V. 1-5, v. 7-10 include "Bulletin bibliographique."
Download or read book European Seaports Law written by E. van Hooydonk and published by Maklu. This book was released on 2003 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, the European Commission published its so-called Ports Package, a first attempt at developing a European policy for seaports. The Ports Package includes a Directive on Market Access to Port Services, which will influence the port industry thoroughly and lead to fundamental changes in daily port operations. In this volume, academics as well as practising lawyers from France, Ireland, Italy and Belgium describe the legal framework for the several branches of the port sector, recalling the far-reaching practical implications of existing general EU law and discussing the latest versions of the Port Services Directive proposal. Completed by authoritative views from the head of the Commission's ports unit, a specialist MEP, and representatives from both the public and the private port sector, this book offers a fairly complete overview of existing port law as well as the main points of concern in the policy debate. Its purpose is to serve both as a policy background document and as a working tool for public and private port players, as well as for academics and lawyers.
Download or read book Principes Applicables Mati re de Prix de Transfert L intention Des Entreprises Multinationales Et Des Administrations Fiscales written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 1994 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This discussion document provides the text of Part 1 of a report which, when finalised, is intended to set forth internationally agreed transfer pricing guidelines.
Download or read book Taxing Wages 1999 Taxes on Wages and Salaries Social Security Contributions for Employees and their Employers Child Benefits written by OECD and published by OECD Publishing. This book was released on 2000-02-03 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
