Download or read book Die Regeln f r die Einordnung von Einnahmen und Ausgaben als inl ndische oder ausl ndische written by and published by Springer. This book was released on 1980 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic delivered at the 34th congress of the International Fiscal Association which was held in Paris, 1980. The report by the general reporter is published in full in four languages.
Download or read book Memorandum on Balance of Payments and Foreign Trade Balances written by League of Nations and published by . This book was released on 1924 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Income Tax written by Edwin Robert Anderson Seligman and published by The Lawbook Exchange, Ltd.. This book was released on 2004 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seligman, Edwin R.A. The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad. Second Edition, Revised and Enlarged with a New Chapter. New York: The Macmillan Company, 1914. xi, 743 pp. Reprinted 2004 by The Lawbook Exchange, Ltd. LCCN 2003052763. ISBN 1-58477-385-5. Cloth. $140. * Reprint of second edition, which includes a new chapter on the income tax of 1913. Seligman [1861-1939], an eminent economist and authority on tax issues, argued that graduated income taxes distribute the burden of taxation with greater justice than other systems. This was a persuasive idea. "In fact, Professor Seligman's advocacy of the income tax in the various papers which were incorporated in [this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible": Columbia Law Review 15:292 cited in Marke, A Catalogue of the Law Collection at New York University (1953) 852. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income tax in Europe and the United States. In Part I he looks at the income tax in the middle ages, in England, Germany, France, Austria, Italy and Switzerland. In Part II he covers the history of the income tax in the United States from the New England colonies through the income tax of 1913, and includes discussion of the historical antecedents of the Direct Tax Clause, a description of the historical context of the Civil War income tax and the income tax in the Confederacy, and a consideration of the constitutionality of the income tax. With a useful index and a thorough bibliography.
Download or read book Problemas fiscales que surjen como consecuencias de las actividades temporales en el extranjero de los empleados de empresas con operaciones written by and published by . This book was released on 1974 with total page 516 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 1920 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les mesures unilat rales d viter la double imposition written by International Fiscal Association and published by Springer. This book was released on 1981-06-09 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic by various contributors participating in the 35th congress of the International Fiscal Association, which was held in Berlin in 1981. The report by the general reporter is printed in full in four languages.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1980 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Foreign Business Income Within the European Internal Market written by Jérôme Monsenego and published by IBFD. This book was released on 2012 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.
Download or read book CA Magazine written by and published by . This book was released on 1985 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Die steuerliche Behandlung von grenz berschreitendem Erwerb und Ver usserung technischen Wissens written by and published by . This book was released on 1975 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports Presented to the First Meeting of the Congress in London 1921 written by International Chamber of Commerce and published by . This book was released on 1921 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Download or read book Income tax conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1962 with total page 1510 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Les cons quences fiscales de la cr ation d une soci t par des actionnaires nationaux et trangers en vue de la r alisation d une entreprise commune written by and published by . This book was released on 1974 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Das internationale Steuerrecht des Erdballs written by Richard Rosendorff and published by . This book was released on 1936 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
