Download or read book Fiscalidad del Offshore written by Bruno Varela García de Paredes and published by Caligrama. This book was released on 2024-01-15 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: GUÍA PRÁCTICA AVANZADA AL DERECHO TRIBUTARIO Y SU RELACIÓN CON EL OFFSHORE Y LA TRIBUTACIÓN Y BAJA TRIBUTACIÓN INTERNACIONAL.
Download or read book Para sos fiscales e infiernos tributarios written by Martín Litwak and published by EDITORIAL INNISFREE. This book was released on 2021-09-01 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Martín Litwak explica con lenguaje familiar, la historia de varios de los impuestos que hoy tomamos como inamovibles pero que, en el fondo, no son tan antiguos ni están exentos de fallas. El libro trata también el tema de la planificación patrimonial internacional, tan importante en épocas de inestabilidad como la que nos toca vivir e incluye reflexiones del autor sobre cuestiones novedosas, como ser el cobro de impuestos a plataformas digitales, criptomonedas o al uso de robots. Se trata de una obra sobre cuestiones tributarias y de fiscalidad internacional que no requiere conocimientos de base. Como lo hace habitualmente, Martín Litwak escribe para el público en general. Al fin y al cabo, todos estamos alcanzados por la creciente voracidad fiscal de los Estados modernos.
Download or read book Para sos fiscales e infiernos tributarios written by Martín Litwak and published by Independently Published. This book was released on 2020-06-06 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: En su segundo libro, Martín Litwak aborda temas como la competencia fiscal entre países, el uso de jurisdicciones de baja o nula tributación y la permanente tensión que existe entre individuos y gobiernos por temas tributarios.Con lenguaje familiar, el autor cuenta la historia de varios de los impuestos que hoy tomamos como inamovibles pero que, en el fondo, no son tan antiguos ni están exentos de fallas.El libro trata también el tema de la planificación patrimonial internacional, tan importante en épocas de inestabilidad como la que nos toca vivir e incluye reflexiones del autor sobre cuestiones novedosas, como ser el cobro de impuestos a plataformas digitales, criptomonedas o al uso de robots.Se trata de una obra sobre cuestiones tributarias y de fiscalidad internacional que no requiere conocimientos de base. Como lo hace habitualmente, Martín Litwak escribe para el público en general. Al fin y al cabo, todos estamos alcanzados por la creciente voracidad fiscal de los Estados modernos.
Download or read book Paraisos fiscales e infiernos tributarios written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Hidden Wealth of Nations written by Gabriel Zucman and published by University of Chicago Press. This book was released on 2015-09-22 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world’s wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world’s wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world’s assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world’s money held in tax havens. And it’s staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman’s work has quickly become the gold standard for quantifying the amount of the world’s assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.
Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.
Download or read book International Taxation of Income from Services under Double Taxation Conventions written by Marta Castelon and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the international taxation. This multiple-award-winning book is an indispensable tool for practitioners and a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. It also offers the rst in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resulting from the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative. With the thorough analysis of the international taxation of income from services over the last two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality. With an abundance of case studies, treaty interpretations, appraisals of policy discussions, and practical solutions, the author examines every aspect of the subject, including the following: – the Model DTCs of the OECD, the United Nations, Germany, and the United States, their similarities and differences; – relationships among the MLI, the Model DTCs, and speci c DTCs; – development of the provisions dealing with services in the DTCs; – how tax authorities and courts of different countries (e.g., the United States, Germany, Brazil, India, and China) apply DTC provisions on the taxation of international services; – opportunities and risks relating to different business practices, such as the subcontracting of services provisions, the hiring-out of labour, the secondment of employees, and the engagement of contract and toll manufacturers; – practical questions about the taxation of different distribution models – from fully edged distributors to commissionaires; – challenges and proposals relating to the differentiation between various types of services under DTCs; – the permanent establishment concept; – to what extent the structure, purposes, and scope of DTCs differ from those of the General Agreement on Trade in Services (GATS); – how changes in the US Model DTC of 2016 affect international service provisions; and – proposed changes to amending the OECD and UN Model DTCs. Viable proposals to simplify DTC provisions dealing with service income and align them with current challenges such as the digital economy and the increasing volume of remote services are offered, particularly in light of the likely impact of the ‘BEPS package’ and its subsequent MLI. This book is poised to become one of the key practice resources for tax lawyers, in-house counsel, and policymakers in the coming years. Interested academics too will bene t from the author’s skill in recognizing the ongoing role of taxation fundamentals in the major revolution currently underway.
Download or read book Standing up for a Sustainable World written by Claude Henry and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has witnessed extraordinary economic growth, poverty reduction and increased life expectancy and population since the end of WWII, but it has occurred at the expense of undermining life support systems on Earth and subjecting future generations to the real risk of destabilising the planet. This timely book exposes and explores this colossal environmental cost and the dangerous position the world is now in. Standing up for a Sustainable World is written by and about key individuals who have not only understood the threats to our planet, but also become witness to them and confronted them.
Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
Download or read book The Spanish Fiscal Transition written by Sara Torregrosa Hetland and published by Springer Nature. This book was released on 2021-09-18 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.
Download or read book Residence of Individuals Under Tax Treaties and EC Law written by Guglielmo Maisto and published by IBFD. This book was released on 2010 with total page 709 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. It then examines issues raised by residence of individuals in EC (non-tax) law. Individual country surveys provide in-depth analyses from a national viewpoint. The following countries are discussed: Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Spain, Switzerland and United Kingdom.
Download or read book Decentralization and Reform in Latin America written by Giorgio Brosio and published by Edward Elgar Pub. This book was released on 2012 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This volume provides a splendid and wide-ranging collection of studies analyzing the political-economy of decentralization in Latin-America. It's a fascinating story with numerous and profound insights into how fiscal decentralization actually works in the context of a variety of fiscal institutions and in a setting with a high degree of inequality in the distribution of income and territorial disparities.' - Wallace E. Oates, University of Maryland, US
Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Download or read book Mutual Assistance for the Recovery of Tax Claims written by Maria Amparo Grau Ruiz and published by Kluwer Law International B.V.. This book was released on 2003-01-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
Download or read book OECD G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports written by OECD and published by OECD Publishing. This book was released on 2016-08-26 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Download or read book Terminologie et traduction written by and published by . This book was released on 2002 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Changing Nature of Asian Latin American Economic Relations written by German King and published by UN. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: La 4e de couverture indique : "The swift expansion of developing Asia is probably the most significant structural change in the world economy of the twenty-first century. Latin America, and in particular South America, have strongly benefited from developing Asia's surge. China has become one of the region's main trade partners. Despite their benefits, strengthened trans-Pacific economic relations have also become a cause for concern in Latin America, due to major imbalances of different kinds. The purpose of this book is twofold. On the one hand, it aims to document the growing investment and trade relations between Latin America and Asia, as well as some of their imbalances. On the other hand, it provides several examples on how to upgrade trans-Pacific economic relations."
