Download or read book How Domestic Anti Avoidance Rules Affect Double Taxation Conventions Proceedings of a Seminar Held in Toronto in 1994 During the 48th Congress of the International Fiscal Association written by International Fiscal Association and published by Springer. This book was released on 1995-09-12 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a Seminar held in Toronto, Canada, in 1994 during the 48th Congress of the International Fiscal Association.
Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.
Download or read book The Improper Use of Tax Treaties With Particular Reference to the Netherlands and the United States written by Stef Weeghel and published by Kluwer Law International B.V.. This book was released on 1998-03-27 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: "With particular reference to the Netherlands and the United States."--T.p.
Download or read book Tax Treaties and Controlled Foreign Company Legislation Pushing the Boundaries written by Daniel Sandler and published by Kluwer Law International B.V.. This book was released on 1998-07-29 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.
Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023-09-22 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Download or read book IFA Congress Seminar Series written by and published by . This book was released on 1995 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Index of Conference Proceedings written by British Library. Document Supply Centre and published by . This book was released on 1995 with total page 872 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2002 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Canadian Tax Journal written by and published by . This book was released on 2002 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Selected Acquisitions written by Robert Crown Law Library and published by . This book was released on 1995 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Bibliography on Foreign and Comparative Law written by and published by . This book was released on 1955 with total page 1192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Finances Publiques written by and published by . This book was released on 1996 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recent Acquisitions written by Ohio State University. College of Law. Library and published by . This book was released on 1996 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Notes International written by and published by . This book was released on 1994 with total page 1062 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Book Publishing Record written by and published by . This book was released on 1996-05 with total page 1438 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Books in Print written by and published by . This book was released on 1997 with total page 1742 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Subject Guide to Books in Print written by and published by . This book was released on 2001 with total page 3054 pages. Available in PDF, EPUB and Kindle. Book excerpt:
