Download or read book Form and Substance in Tax Law written by Manuel Marín Arias 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 Form and Substance in Tax Law written by International Fiscal Association. Congress and published by . This book was released on 2002 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cahiers de Droit Fiscal International Form and Substance in Tax Law written by International Fiscal Association Staff and published by Springer. This book was released on 2002-07-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The relation between the legal form of transactions and their economic substance is a basic issue in tax law. Subject I explores and evaluates the attitudes taken by various jurisdictions, within income tax regimes. General and specific doctrines and rules on substance and form, tax avoidance And The use of civil law concepts in taxation are dealt with. Based on cases from important jurisdictions, The discussion will focus on their implications for tax planning in the context of legal security of the taxpayer, equity among taxpayers and efficiency in tax collection. General Reporter: Professor Frederik Zimmer (Norway); Discussion Leader: Prof.Dr. Wolfgang Gassner (Austria).
Download or read book IFA Cahiers 2002 Volume 87a Form and substance in tax law written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Substance in International Tax Law written by Florian Navisotschnigg and published by Kluwer Law International B.V.. This book was released on 2022-08-09 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.
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 458 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 Spirit of Tax Law and Tax non compliance Reflections on Form and Substance written by P. Valente and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In complying with their tax duties, multinationals need to align their conduct with both the letter and spirit of the law. The latter requires identifying legislative intent, which is challenging in a rapidly evolving business and tax environment that is increasingly globalized and digitalized. In addition, tax avoidance legislation is increasingly being employed against aspects of non-compliance with the spirit of the law. The need for clear legislative drafting arises, therefore, as a necessary guarantee to prevent abusive interpretations.
Download or read book Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues and Policy Recommendations written by and published by Joint Committee. This book was released on 2003 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Supreme Court s Federal Tax Jurisprudence written by Jasper L. Cummings and published by American Bar Association. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Supreme Court's Federal Tax Jurisprudence occupies an original space previously not attempted by any other writer in the area of tax law publishing. Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Internal Revenue Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretative presumptions and maxims, tax avoidance, equity in the tax law, and more.
Download or read book Accounting Principles for Non Executive Directors written by Peter Holgate and published by Cambridge University Press. This book was released on 2009-03-05 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts.
Download or read book The Interpretation of Tax Laws with Special Reference to Form and Substance written by and published by . This book was released on 1965 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax and Time written by Anthony C. Infanti and published by NYU Press. This book was released on 2022-01-04 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book The Interpretation of Tax Laws with Special Reference to Form and Substance written by and published by . This book was released on 1965 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Towards Integrity in Tax Law written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the problem of form and substance in Canadian tax jurisprudence, which has been characterized by a troubling equivocation between formalistic and substantive approaches in cases involving tax avoidance transactions with the current period of jurisprudence dominated by formalism. The vacillation of Canadian jurisprudence contrasts with the consistently substantive tax jurisprudence of the United States. The latter situation discloses an unresolved doctrinal tension in Canadian tax jurisprudence between two viable doctrinal alternatives. This study seeks to resolve the problem of form and substance by finding the right answer to the problem by examining the tax policy, political, and legal philosophical implications of formalistic jurisprudence along with the manner in which the legal system as a whole (i.e. jurisprudence outside of tax law) rationally employs both form and substance for distinct purposes to solve distinct kinds of legal problems. Using the principles that are implied in the practices of the legal system as a whole, a right answer to the form and substance problem — one that is horizontally consistent or integral with the whole — suggest itself, namely that substantive, judge-made standards are the right solution to the problem of form and substance in Canadian tax jurisprudence and that formalism in tax jurisprudence is a legal aberration in the Canadian legal system.
Download or read book Substance Over Form in Transfer Tax Adjudication written by Jay A. Soled and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The elevated exemption level under the federal transfer tax system (now in excess of $23 million for a married couple) has opened up new and abusive tax-avoidance opportunities. In many areas of the tax law, the substance over form doctrine historically has been effective in controlling such abuses; however, for a myriad of reasons, transfer tax jurisprudence has been marred by the reluctance of courts to embrace this doctrine. In this analysis, we urge reconsideration of that posture.
Download or read book The Supreme Court s Federal Tax Jurisprudence written by Jasper L. Cummings (Jr.) and published by American Bar Association. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this substantially revised edition of The Supreme Court's Federal Tax Jurisprudence, the author, Jack Cummings, continues his in-depth analysis of United States Supreme Court tax opinions using an approach not attempted by any other writer in the area of tax publishing. With the federal tax opinions of the Supreme Court as its primary guide, this book explores how the Supreme Court applies the federal tax laws, with special emphasis on statutory interpretation and fact finding. Mr. Cummings demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretive presumptions and maxims, tax avoidance, equity in the tax law, and many more. This new edition cites to at least 100 more opinions that provide views on the interpretive principles covered in the book, and discusses the important Mayo decision and a number of other federal tax opinions issued by the Court since 2010. Mr. Cummings places in context the most widely cited Supreme Court tax decisions -- Gregory, Frank Lyon, Knetsch, Cottage Savings, Court Holding -- and brings to light many more sometimes overlooked opinions of the Court. This book will be useful both to new students in learning the ways of federal tax laws and to practitioners in surmounting the mass of confusing precedents to focus on the controlling opinions of the Supreme Court. Nonprofit / Academic / Government individuals or institutions are eligible for a 25% discount off the nonmember price.
