Download or read book Double Taxation in Europe written by Florian Haase and published by Edward Elgar Publishing. This book was released on 2024-10-03 with total page 539 pages. Available in PDF, EPUB and Kindle. Book excerpt: Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.
Download or read book Tax Systems and Tax Reforms in Europe written by Luigi Bernardi and published by Routledge. This book was released on 2004-05-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Download or read book Charity Crossing Borders written by Sabine Heidenbauer and published by Kluwer Law International B.V.. This book was released on 2011-09-20 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
Download or read book International Real Estate Handbook written by Christian H. Kälin and published by John Wiley & Sons. This book was released on 2005-09-27 with total page 770 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive reference for real estate investors everywhere. Covering the unique real-estate situations in seventeen key countries, including the United States and Europe, it offers a unique international overview of the real estate market.
Download or read book International Taxation Law in Sports Events written by Alara Efsun Yazıcıoğlu and published by Routledge. This book was released on 2020-07-28 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
Download or read book Research Handbook on Gender Sexuality and the Law written by Chris Ashford and published by Edward Elgar Publishing. This book was released on 2020-03-28 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: This innovative and thought-provoking Research Handbook explores not only current debates in the area of gender, sexuality and the law but also points the way for future socio-legal research and scholarship. It presents wide-ranging insights and debates from across the globe, including Africa, Asia, Eastern Europe and Australia, with contributions from leading scholars and activists alongside exciting emergent voices.
Download or read book Impuesto sobre la renta de las personas f sicas impuesto sobre el patrimonio e impuesto sobre la renta de los no residentes written by José Manuel Pérez Lara and published by . This book was released on 2015 with total page 1225 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Recueil Des Trait s written by United Nations and published by . This book was released on 2008 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Impuesto sobre la renta de las personas f sicas impuesto sobre el patrimonio e impuesto sobre la renta de los no residentes written by Espanya and published by . This book was released on 2014 with total page 1095 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Buying a Home in Spain written by David Hampshire and published by . This book was released on 1999-12 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Buying a Home in Spain is essential reading for anyone planning to purchase property in Spain and is designed to guide you through the jungle and make it a pleasant and enjoyable experience. Most importantly, it is packed with vital information to help you avoid the sort of disasters that can turn your dream home into a nightmare!
Download or read book R D and Innovation in Spain Improving the Policy Mix written by OECD and published by OECD Publishing. This book was released on 2007-07-30 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Living and Working in Spain written by David Hampshire and published by . This book was released on 2000 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive guide for those going to Spain to live, work, study or just to spend time in the country. Chapters describe working conditions, finance and insurance, public transport, accommodation and how to find a job.
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 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 Handbook of Family Policies Across the Globe written by Mihaela Robila and published by Springer Science & Business Media. This book was released on 2013-06-19 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: Family policy holds a particular status in the quest for a more equitable world as it intersects the rights of women, children, and workers. But despite local and global efforts and initiatives, the state of family policy in different areas of the world varies widely. Through a cross-section of countries on six continents, Family Policies Across the Globe offers the current state of the laws concerning family life, structure, and services, providing historical, cultural, and socioeconomic context. Lucidly written chapters analyze key aspects of family definition, marriage, child well-being, work/family balance, and family assistance, reviewing underlying social issues and controversies as they exist in each country. Details of challenges to implementation and methods of evaluating policy outcomes bring practical realities into sharp focus, and each chapter concludes with recommendations for improvement at the research, service, and governmental levels. The result is an important comparative look at how governments support families, and how societies perceive themselves as they evolve. Among the issues covered: Sierra Leone: toward sustainable family policies. Russia: folkways versus state-ways. Japan: policy responses to a declining population. Australia: reform, revolutions, and lingering effects. Canada: a patchwork policy. Colombia: a focus on policies for vulnerable families. Researchers , professors and graduate students in the fields of social policy, child and family studies, psychology, sociology, and social work will find in Family Policies Across the Globe a reference that will grow in importance as world events continue to develop.
