Download or read book Groups of Companies in the EEC written by Eddy Wymeersch and published by Walter de Gruyter. This book was released on 2010-11-22 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: Groups of Companies in the EEC.

Download or read book Groups of Companies written by Rafael Mariano Manóvil and published by Springer Nature. This book was released on 2020-03-16 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive study on how twenty-three countries have approached the issue of company groups. In addition to detailed profiles of each country’s legislation, written by some of the most respected experts in the field, the book also presents a general overview and offers readers an in-depth, up-to-date and highly practical comparative analysis of the company group phenomenon in connection with national legal regimes. As such, the book is a must-read for all those seeking a deeper understanding of how company groups are viewed and regulated around the globe.

Download or read book International and EC Tax Aspects of Groups and Companies written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2008 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.

Download or read book The Spectator Insurance Year Book written by and published by . This book was released on 1927 with total page 1304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Insurance Year Book written by and published by . This book was released on 1922 with total page 1464 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book AERA written by and published by . This book was released on 1921 with total page 1268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Census of Electrical Industries 1902 written by United States. Bureau of the Census and published by . This book was released on 1920 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fundamentals of Transfer Pricing written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2019-01-03 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P – Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. For the purpose of easy understanding, the book is presented in two parts: Part I: General Topics I. Introduction to Transfer Pricing II. Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis III. Transfer Pricing Methods (Part I): Traditional Transaction Methods IV. Transfer Pricing Methods (Part II): Transactional Profit Methods V. Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes VI. Administrative Approaches to Resolving Transfer Pricing Disputes VII. Transfer Pricing Documentation: Master File, Country File and Country-by-Country Reporting Part II: Specific Topics VIII. Attribution of Profits to Permanent Establishments IX. Transfer Pricing and Intra-group Services X. Transfer Pricing and Intra-group Financial Transactions XI. Transfer Pricing and Intangibles XII. Transfer Pricing, Supply Chain Management and Business Restructurings XIII. Transfer Pricing and Customs Valuation XIV. Transfer Pricing and EU State Aid In analysing the above topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding. The book will be a catalyst for immense learning of students and young professionals who are at the introductory stage of understanding the nuances of transfer pricing. Further, the book also caters to tax lawyers, in-house tax counsels and academics working in international organizations, the business community and advisory firms as well as government officials interested in understanding transfer pricing.

Download or read book Pacific Telephone Magazine written by and published by . This book was released on 1909 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book The Northwestern Miller written by and published by . This book was released on 1921 with total page 1626 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book American Bankers Association Journal written by and published by . This book was released on 1928 with total page 1376 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Trust Companies written by and published by . This book was released on 1925 with total page 894 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report of the Dept of Mines of Pennsylvania written by Pennsylvania. Dept. of Mines and Mineral Industries and published by . This book was released on 1912 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Armaments Year book written by and published by . This book was released on 1924 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book League of Nations Publications written by and published by . This book was released on 1928 with total page 1116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book UK GAAP written by Mike Davies and published by Springer. This book was released on 1997-09-10 with total page 1901 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.