Download or read book Global Corporate Tax Handbook 2018 written by and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Corporate Tax Handbook written by and published by . This book was released on 2015 with total page 1336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume gives a complete overview of the corporate tax system in 98 jurisdictions throughout the world. Where possible each country survey consists of: corporate income tax, groups of companies, other taxes on income, taxes on payroll, taxes on capital, international aspects, anti-avoidance, value added tax, miscellaneous indirect taxes. In addition to the individual country surveys, this volume gives a detailed overview of corporate taxation in the European Union, including relevant Council Directives and Amendments.

Download or read book Global Corporate Tax Handbook 2023 written by and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Corporate Tax Handbook 2011 written by and published by . This book was released on 2011 with total page 1144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Corporate Tax Handbook 2020 written by Ibfd Tax Knowledge and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering 101 tax jurisdictions worldwide, this book provides a comprehensive overview of the taxation of individuals in those countries.

Download or read book Global Corporate Tax Handbook 2022 written by IBFD 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 Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle written by Eva Escribano and published by Kluwer Law International B.V.. This book was released on 2019-05-10 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.

Download or read book Global Corporate Tax Handbook written by and published by . This book was released on 2017 with total page 1514 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor. "Covering 101 countries and jurisdictions worldwide, this book provides the largest most authoritative survey of tax systems throughout the world. The Global Corporate Tax Handbook and the Global Individual Tax Handbook are designed to be used as a set - buy these two books as a set. The titles complement each other to provide the reader with a complete overview of the tax system in each country. Similar to the other titles in the Global Tax Series the country chapters follow a common layout that allows rapid and accurate access to precise information and enables direct comparison between countries."

Download or read book Global Corporate Tax Handbook written by and published by . This book was released on 2017 with total page 1514 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering 101 countries and jurisdictions worldwide, this book provides a comprehensive overview of individual taxation.

Download or read book Global Corporate Tax Handbook written by IBFD TAX KNOWLEDGE CENTRE. and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Corporate Tax Handbook 2010 written by and published by . This book was released on 2010 with total page 1108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Corporate Tax Handbook 2013 written by Wendela van den-Agtmaal Brink (van) and published by . This book was released on 2013 with total page 1236 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 'Global Corporate Tax Handbook' and the 'Global Individual Tax Handbook' are designed to be used as a set. Covering 98 tax jurisdictions worldwide, these books provide the largest most authoritative survey of tax systems throughout the world. The titles complement each other to provide the reader with a complete overview of the tax system in each country. Similar to the other titles in the 'Global Tax Series' the country chapters follow a common layout that allows rapid and accurate access to precise information and enables direct comparison between countries.

Download or read book The Global Tax Handbook written by and published by . This book was released on 1993 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book surveys the tax regimes of 21 countries all over the world. Each country chapter follows a specific outline of tax issues that are highly relevant to tax planning for overseas investment and foreign business operations.

Download or read book Global Corporate Tax Handbook written by Jude Amos and published by . This book was released on 2008 with total page 1062 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Corporate Tax Handbook 2009 written by and published by . This book was released on 2009 with total page 1062 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Master Tax and Business Guide 2018 written by Wolters Kluwer Editorial and published by Cch. This book was released on 2017-09-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Master Tax and Business Guide will provide tax and business information for 90 countries. There will be an executive summary for each country at the beginning of the book with quick key tax facts, mainly focusing on rate information (corporate tax rate, withholding rates, VAT rates, etc).

Download or read book Research Handbook on Corporate Taxation written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2023-08-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.