Download or read book Beneficial Ownership in International Tax Law written by Angelika Meindl-Ringler and published by Kluwer Law International B.V.. This book was released on 2016-06-07 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.
Download or read book National Union Catalog written by and published by . This book was released on 1973 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.
Download or read book Income Tax Act 2009 written by and published by Manupatra Information Sol P. This book was released on with total page 1409 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book How Our Laws are Made written by John V. Sullivan and published by . This book was released on 2007 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legislation on Foreign Relations with Explanatory Notes written by United States and published by . This book was released on 1962 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 750 MCQs with Explanatory Notes For ECONOMY 2nd Edition written by Disha Experts and published by Disha Publications. This book was released on 2019-04-01 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: The thouroughly Revised & Updated 2nd Edition of the ebook 750+ MCQs with Explanatory Notes For ECONOMY' has been divided into 5 chapters which have been further divided into 19 Topics containing 750+ “Multiple Choice Questions” for Quick Revision and Practice. The Unique Selling Proposition of the book is the explanation to each and every question which provides additional info to the students on the subject of the questions and correct reasoning wherever required. The questions have been selected on the basis of the various types of questions being asked in the various exams.
Download or read book Finance Bill 2011 written by Great Britain: H.M. Treasury and published by The Stationery Office. This book was released on 2011-03-31 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated March 2011. These notes refer to the Finance (No. 3) Bill published on 31 March 2011 (Bill 172-I,II, session 2010-11, ISBN 9780215557957)
Download or read book 10000 Objective MCQs with Explanatory Notes for General Studies UPSC State PCS SSC Banking Railways Defence 2nd Edition written by Disha Experts and published by Disha Publications. This book was released on 2019-03-26 with total page 961 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the Grand Success of its 1st Edition, Disha launches the much powerful 2nd Edition of the book '10000+ Objective MCQs with Explanatory Notes for General Studies'.This 2nd Edition is updated with latest questions of UPSC, SSC, State PSC, RRB, Bank & other exams.Further outdated questions are removed and explanations are updated. The book has been divided into 8 sections which have been further divided into chapters containing 10000 “Multiple Choice Questions” for Revision purpose and final practice. The 8 sections are - History, Polity, Economics, Geography, Science and Technology, Ecology, General Knowledge and Current Affairs. The Unique Selling Proposition of the book is the explanation to each and every question which provides additional info to the students on the subject of the questions and correct reasoning wherever required. The questions have been selected on the basis of the various types of questions being asked in the various exams.
Download or read book Federal Register written by and published by . This book was released on 1961-11 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revenue Law written by John Tiley and published by Bloomsbury Publishing. This book was released on 2012-10-11 with total page 821 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 7th Edition of John Tiley's major text on revenue law, now massively restructured to focus upon the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax. What were previously sections dealing with Corporation Tax, International and European Tax, Savings and Charities have been spun-off to an entirely new book entitled Advanced Topics in Revenue Law. While this narrowing of the scope of Revenue Law means that it focuses on the most important UK taxes, its reduced size also makes it a more manageable and portable volume for law students and practitioners. As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This, however, remains the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA in light of its legislative predecessors, with references to the former enactments still remaining where relevant. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.
Download or read book Radhakishan Rawal s Analysis of the Finance Act 2021 and More written by Radhakishan Rawal and published by Bloomsbury Publishing. This book was released on 2021-06-30 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: About this book This book contains detailed analysis of some of the key provisions of the Finance Act, 2021 with the objective of identifying various issues arising from the newly inserted provisions in the Income Tax Act, 1961. This book also captures the recent development in the world of international taxation. This includes UN tax developments and a very simple explanation of working of OECD Inclusive Frameworks Pillar One and Pillar Two blueprints, which are too complex and lengthy documents. From GST perspective, the book contains certain recommendations for rationalization of anti-profiteering provisions. The book also contains a Concept Paper on UN MLI presented by the author to the FACTI Panel and G77. The author has been pushing this idea at international forums for some time. Key Features Analysis of provisions related to: · Liable to tax · Slump sale · MAT · Taxation of ULIPS · Equalisation Levy · Amendment to SCRA · Section 89A · Concept of UN MLI · OECD Pillar One and Two Blueprint · India comments on OECD Commentary · Covid 19 and International Tax · Scope of option u/s 90(2) – Selective claim of treaty benefit · Scope of PE under the domestic law · UN Developments – Royalties, Indirect transfer and CIVs · Rationalisation of anti-profiteering provisions (GST law)
Download or read book Parliamentary Debates written by India. Parliament. Rajya Sabha and published by . This book was released on 1972 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxmann X GSTPAM s Charitable Trusts The most updated guide to the taxability of charitable trusts in simple language with recent case laws for NGO leaders finance professionals etc written by GSTPAM and published by Taxmann Publications Private Limited. This book was released on 2023-10-16 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive overview of the current landscape of taxability governing charitable trusts, which includes: • Taxation & Tax Exemptions • Financials and Regulating Reporting • Fund Raising & their Compliances It aims to make its reader aware of the various provisions without using complex legal jargon. All efforts have been made to present the provisions clearly and understandably. This book incorporates the dynamic amendments and court rulings over the last few years that have impacted the functioning of charitable trusts. This book will be helpful for NGO leaders, finance professionals, and anyone interested in the taxation aspect of the non-profit sector. The Present Publications is the latest 2023 edition and has been amended up to October 2023. This book is authored by CA Premal Gandhi and published by Taxmann for The Goods and Services Tax Practitioners' Association of Maharashtra. The detailed contents of this book are as follows: • Introduction • Comparative analysis of various salient features of a Trust, Society & Section 8 of Companies Act, 2013 • Definitions, Rights, Duties & Liabilities of a Settlor/Author, Trustee & Beneficiaries • Provisions applicable to the Charitable Trusts under the Income-tax Act, 1961 for maintenance of books of account and other document • Amendment of the Trust Deed • Application of Income • Corpus Donation and Inter-Charity Donation • Modes available for Accumulation of Income • Specified modes of Investment or Deposit under section 11(5) of the Income-tax Act, 1961 • Anonymous Donations • Penal Taxation of NGO's • Summary of Penal Tax Rates • Forfeiture of various exemptions granted • Cancellation of Registration • Tax on Accreted Income of NGO's • Tax Implications of CSR Expenditure • Statement of Donations to be filed by Donee Trust [Form 10BD]
Download or read book Academic Foundation S Bulletin On Money Banking And Finance Volume 75 Analysis Reports Policy Documents written by Editor : Sona Kapila and published by Academic Foundation. This book was released on 2006 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Act 2007 written by Great Britain and published by The Stationery Office. This book was released on 2007-04-05 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: These notes refer to the Income Tax Act 2007 (c. 3) (ISBN 9780105403074) which received Royal Assent on 20 March 2007. For Tables of Origins & Destinations see ISBN 9780105635055
Download or read book Corporate Tax Planning written by Kaushal Kumar Agrawal and published by Atlantic Publishers & Dist. This book was released on 2007-12 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Primarily Written For The Students Of Commerce, The Present Book Is A Complete Study Of Tax Planning, Tax Procedures And Management, Wealth Tax, Value Added Tax And Service Tax. Upto The Fifth Edition The Book Was Entitled Direct Tax Planning And Management. Now It Is Entitled Corporate Tax Planning And Has 46 Chapters Divided Into Eleven Self-Contained Units Basics; Tax Planning Of Salary; Tax Holiday; Profits And Gains From Business Or Profession And Capital Gain; Corporate Tax In India; Financial Decisions; Setting Up Of New Business; Managerial Decisions; Tax Planning Others; Corporate Restructuring; And Non-Residents Taxation. The Book Comprehensively Covers The Latest Syllabus Prescribed By Most Of The Indian Universities. In Addition To The Detailed Explanation Of Each Of Its Topics, The Book Is Rich In Illustrations And Practice Exercises That Facilitate Easy Understanding And Quick Revision Of The Subject.The Book Will Undoubtedly Prove Useful To The Students Of B.Com., Cs (Final), Icwa (Final), M.Com., Mba, Mfc And Cfa. Besides Students, The General Readers Keen To Obtain Basic And In-Depth Knowledge Of Tax Planning Will Find This Book Highly Informative.
Download or read book Radhakishan Rawal s Analysis of the Finance Act 2020 and More written by Radhakishan Rawal and published by Bloomsbury Publishing. This book was released on 2021-05-15 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Key features · Indian approach to tax digital economy · TDS on Platform sellers (section 194-O) · Equalisation Levy · Amendment to tax residency provisions · Significant Economic Presence (Explanation 2A) · Taxation of Advertisement and data (Explanation 3A) · APA/SHR framework for attribution of profits · Amendment to section 90 · Synthesised Text of tax treaties · Triangular cases
