Download or read book Fiscalit internazionale written by Pierpaolo Angelucci and published by Wolters Kluwer Italia. This book was released on 2024-04-22 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: FISCALITA' INTERNAZIONALE della nuova collana Riforma fiscale esamina le modifiche introdotte, a partire dal 2024, in materia di fiscalità internazionale dal D.Lgs. n. 209/2023 e le numerose problematiche interpretative che si pongono per gli operatori interessati su: nuovi criteri di residenza delle persone fisiche, delle società e degli enti non societari riforma del regime degli impatriati revisione del criterio di calcolo del tax rate del controllato estere nel regime CFC nuova agevolazione per il reshoring in Italia di attività economiche provenienti da Paesi non appartenenti alla UE e allo SEE, che dovrà essere autorizzata della Commissione UE previsione quadro per la concessione a imprese e professionisti degli incentivi fiscali aventi natura di aiuti di Stato disapplicazione delle sanzioni in presenza della idonea documentazione per i disallineamenti da ibridi recepimento della direttiva UE sulla global minimum tax, avente ad oggetto la definizione di un livello di imposizione fiscale minimo globale per i gruppi multinazionali
Download or read book Fiscalit internazionale written by G. Ferranti and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book L evoluzione della fiscalit internazionale le venti primavere di Napoli written by BUCCICO CLELIA A CURA DIA and published by CEDAM. This book was released on 2020-11-26 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume raccoglie gli atti del XIX Simposio di Fiscalità Internazionale e Comunitaria Spring in Naples che quest’anno si è focalizzato sull’evoluzione della Fiscalità Internazionale degli ultimi venti anni.
Download or read book Time and Tax Issues in International EU and Constitutional Law written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Download or read book Fiscalit internazionale written by MANUELA SANTAMARIA and published by CEDAM. This book was released on 2020-10-30 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il manuale “Fiscalità internazionale” scaturisce dall’esigenza di una sempre maggiore e approfondita conoscenza della normativa fiscale comunitaria e del diritto tributario internazionale. L’opera è stata suddivisa in una prima parte che riguarda i lineamenti del Diritto Tributario Comunitario (lineamenti generali, norme e principi dei trattati, le fonti del diritto comunitario); la seconda parte abbraccia il diritto tributario internazionale (i lineamenti, i principi e le norme consuetudinarie, le convenzioni contro le doppie imposizioni, diritto internazionale e diritto interno); nella terza parte è presentata una Sintesi di diritto tributario internazionale (le convenzioni internazionali, rapporti con il diritto interno) per una ricerca immediata onde cogliere il quadro di insieme della complessa materia della fiscalità internazionale. Il volume, frutto della lunga esperienza professionale e di quella universitaria, si presenta come un pregevole e raro strumento di studio destinato ad avvocati, commercialisti, funzionari del fisco e, non ultimi, studenti universitari.
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Download or read book International Taxation Withholding written by Marnin J. Michaels and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Download or read book Guida Pratica Fiscale Fiscalit Internazionale 2023 written by Studio Associato CMNP and published by Gruppo 24 Ore. This book was released on 2023-05-25T00:00:00+02:00 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: La Guida Pratica Fiscalità Internazionale espone le regole che disciplinano il diritto tributario internazionale, tra cui spiccano i principi della capacità contributiva e dell’uguaglianza, con l’obiettivo di giungere ad una tassazione equa delle attività economiche e di eliminare, al contempo, le distorsioni fi scali nella tassazione degli investimenti internazionali. Il volume tratta delle misure che sottendono alla tassazione dei redditi prodotti dalle persone fisiche in ambito internazionale e relativi aspetti dichiarativi, della fiscalità in capo alle persone giuridiche e dell’Iva nei rapporti internazionali nell’ambito delle operazioni intracomunitarie.
Download or read book La fiscalit internazionale written by Guerrino Sozza and published by . This book was released on 2010 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guida Pratica Fiscale Fiscalit Internazionale 2024 written by Studio Associato CMNP and published by Gruppo 24 Ore. This book was released on 2024-03-07T09:37:00+01:00 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: GUIDA PRATICA FISCALE FISCALITÀ INTERNAZIONALE espone regole e principi del diritto tributario internazionale. La Guida tratta delle misure che sottendono alla tassazione dei redditi prodotti dalle persone fisiche in ambito internazionale e relativi aspetti dichiarativi, della fiscalità in capo alle persone giuridiche e dell'Iva nei rapporti internazionali nell’ambito delle operazioni intracomunitarie. In questa edizione, aggiornata con il Dlgs 209/2023 di attuazione della riforma fiscale in materia di fiscalità internazionale, si affrontano i temi delle regole in materia di residenza fiscale di persone fisiche e società, dei nuovi criteri «CFC Rule», della «Global minimum Tax» per i gruppi multinazionali, del regime agevolato per gli impatriati e delle nuove aliquote Ivie e Ivafe.
Download or read book Manuale di fiscalit internazionale written by Alessandro Dragonetti, Valerio Piacentini and published by IPSOA. This book was released on 2022-06-08 with total page 2772 pages. Available in PDF, EPUB and Kindle. Book excerpt: Un testo fondamentale per avere una conoscenza specialistica dei principi di fiscalità internazionale. La globalizzazione dei mercati impone infatti alle imprese di ogni dimensione (non solo multinazionali) investimenti all'estero. Particolare attenzione viene data ai temi della residenza e agli inquadramenti generali in materia di tassazione dei redditi prodotti in Italia e all’estero da soggetti residenti e non residenti. Sono oggetto di specifica trattazione i dividendi, gli interessi e le rendite finanziarie, le royalties, i redditi di lavoro dipendente e la disciplina dei redditi immobiliari, la stabile or-ganizzazione, le norme sul consolidato mondiale, la disciplina dei trust, delle partnerships, il transfer pricing, i temi speciali relativi alle norme antielusive e all’accertamento. Vengono affrontati i temi più tradizionali (stabile organizzazione, CFC, residenza fiscale), le tematiche più innovative (Web tax, Exit ed Entry tax) e infine quelle internazionali riguardanti l’IVA, con un’ampia parte dedicata alla cooperazione fra gli Stati.
Download or read book Environmental Border Tax Adjustments and International Trade Law written by Alice Pirlot and published by Edward Elgar Publishing. This book was released on 2017-10-27 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
Download or read book La fiscalit internazionale Vademecum tributario per studiosi e operatori del mercato globale written by Guerrino Sozza and published by Edizioni FAG Srl. This book was released on 2007 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book fiscalit internazionale in pratica written by Ennio Vial and published by Gruppo 24 Ore. This book was released on 2012-09-18T00:00:00+02:00 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Una guida per affrontare in modo operativo tutti i principali temi e problemi della fiscalità internazionale: residenza delle persone fisiche e delle società, convenzioni internazionali contro le doppie imposizioni, stabile organizzazione, plusvalenze, tassazione dei dividendi, lavoro autonomo e dipendente, pensioni in ambito internazionale, credito per le imposte pagate all’estero, gestione dei beni immateriali, fusione transnazionale, transfer pricing, regime di indeducibilità dei costi, trust, nuove patrimoniali sulle attività finanziarie e immobiliari detenute all’estero da parte di soggetti fiscalmente residenti in Italia, imposte di bollo speciale e straordinaria sui beni scudati, segnalazione nel Modulo RW, con particolare attenzione sia per le nuove sanzioni relative al trasporto irregolare di valuta, sia per le modifiche normative in materia di esonero in caso di intestazioni fiduciarie introdotte con il D.L. 16/2012.
Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
