Download or read book International Business Taxation written by Sol Picciotto and published by Praeger. This book was released on 1992-03-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Download or read book International Tax at the Crossroads written by Craig Elliffe and published by Edward Elgar Publishing. This book was released on 2023-12-11 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Download or read book Sovereign Debt at the Crossroads written by Chris Jochnick and published by Oxford University Press. This book was released on 2006-04-13 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive overview of the problems associated with Third World debt and describes new and practical approaches to overcoming them. As contributions come from leading thinkers across a range of disciplines, the text offers a timely guide for understanding and influencing the debt debate.
Download or read book Emerging States at Crossroads written by Keiichi Tsunekawa and published by Springer. This book was released on 2018-11-30 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is open access under a CC BY-NC-ND license. This volume analyzes the economic, social, and political challenges that emerging states confront today. Notwithstanding the growing importance of the ‘emerging states’ in global affairs and governance, many problems requiring immediate solutions have emerged at home largely as a consequence of the rapid economic development and associated sociopolitical changes. The middle-income trap is a major economic challenge faced by emerging states. This volume regards interest coordination for technological upgrading as crucial to avoid the trap and examines how various emerging states are grappling with this challenge by fostering public-private cooperation, voluntary associations of market players, and/or social networks. Social disparity is another serious problem. It is deeply rooted in history in the emerging states such as South Africa and many Latin American countries. However, income distribution is recently deteriorating even in East Asia that was once praised for its high economic growth with equity. Increasing pressure for political opening is another challenge for emerging states. This volume argues that the economic, social, and political problems are interwoven in the sense that the emerging states need to build political consensus in order to tackle the economic and social difficulties. Democratic institutions have not always been successful in this respect.
Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277
Download or read book What is Work written by Raffaella Sarti and published by Berghahn Books. This book was released on 2018-09-21 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every society throughout history has defined what counts as work and what doesn’t. And more often than not, those lines of demarcation are inextricable from considerations of gender. What Is Work? offers a multi-disciplinary approach to understanding labor within the highly gendered realm of household economies. Drawing from scholarship on gender history, economic sociology, family history, civil law, and feminist economics, these essays explore the changing and often contested boundaries between what was and is considered work in different Euro-American contexts over several centuries, with an eye to the ambiguities and biases that have shaped mainstream conceptions of work across all social sectors.
Download or read book Continental Crossroads written by Samuel Truett and published by Duke University Press. This book was released on 2004 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on the modern Mexican-American borderlands, where a boundary line seems to separate two dissimilar cultures and economies.
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Download or read book Corporate Tax Residence and Mobility written by Edoardo Traversa and published by . This book was released on 2018 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives. Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure. Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated. Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union. Against this background, this book examines the notion of residence from a comparative, EU and international law perspective. It is divided into two parts. Part one comprises a general introductory report, as well as five thematic reports on key present and future issues concerning the tax residence of companies. Part two comprises the national reports of 14 EU Member States and 6 non-EU Member States (Norway, Russia, Serbia, Turkey, Ukraine and the United States). Those reports contain an extensive analysis of the definition and function of corporate tax residence on the basis of a questionnaire (which is included as an appendix in this book). With contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation.
Download or read book Intellectual Property at the Crossroads of Trade written by J. Rosen and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intellectual Property Law at the Crossroads of Trade focuses on the elements of intellectual property that impact on trade and competition. The book comprises thoughtful contributions on varying commercial aspects of IP, from parallel imports of pharmaceuticals to exhaustion of rights, and from trade in goods of cultural heritage to regulation of goods in transit. There is detailed discussion of licensing, including cross-border elements, online licensing, and the potential for harmonisation in Europe. This precedes a multi-layered analysis of the Anti-counterfeiting Trade Agreement. This stimulating collection of work will have strong appeal to academics and researchers interested in some of the most pressing issues in intellectual property law, as well as all those with an interest in the intersection of trade and IP.
Download or read book The World at a Crossroads written by Peter Fieldman and published by . This book was released on 2018-07-05 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this well-researched and well-informed book, Peter Fieldman addresses some of the major issues facing the modern world, politically, morally and financially.
Download or read book Japanese Foreign Policy at the Crossroads written by Yutaka Kawashima and published by Rowman & Littlefield. This book was released on 2003-10-16 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The post–World War II paradigm that ensured security and prosperity for the Japanese people has lost much of its effectiveness. The current generation has become increasingly resentful of the prolonged economic stagnation and feels a sense of drift and uncertainty about the future of Japan's foreign policy. In J apanese Foreign Policy at the Crossroads, Yutaka Kawashima clarifies some of the defining parameters of Japan's past foreign policy and examines the challenges it currently faces, including the quagmire on the Korean Peninsula, the future of the U.S.-Japan alliance, the management of Japan-China relations, and Japan's relation with Southeast Asia. Kawashima—who, as vice minister of foreign affairs, was Japan's highest-ranking foreign service official—cautions Japan against attempts to ensure its own security and well-being outside of an international framework. He believes it is crucial that Japan work with as many like-minded countries as possible to construct a regional and international order based on shared interests and shared values. In an era of globalization, he cautions, such efforts will be crucial to maintaining global world order and ensuring civilized interaction among all states.
Download or read book Global Environmental Law at a Crossroads written by Robert V. Percival and published by Edward Elgar Publishing. This book was released on 2014-06-27 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely volume considers the future of environmental law and governance in the aftermath of the "Rio+20" conference. An international set of expert contributors begin by addressing a range of governance concepts that can be used to addres
Download or read book Residence of Companies Under Tax Treaties and EC Law written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2009 with total page 969 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deals with issues and problems raised by residence of companies for tax purposes, including detailed analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.
Download or read book Quantum Theory at the Crossroads written by Guido Bacciagaluppi and published by Cambridge University Press. This book was released on 2009-10-22 with total page 557 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1927 Solvay conference was perhaps the most important in the history of quantum theory. Contrary to popular belief, questions of interpretation were not settled at this conference. Instead, a range of sharply conflicting views were extensively discussed, including de Broglie's pilot-wave theory (which de Broglie presented for a many-body system), Born and Heisenberg's 'quantum mechanics' (which apparently lacked wave function collapse or fundamental time evolution), and Schrödinger's wave mechanics. Today, there is no longer a dominant interpretation of quantum theory, so it is important to re-evaluate the historical sources and keep the debate open. This book contains a complete translation of the original proceedings, with essays on the three main interpretations presented, and a detailed analysis of the lectures and discussions in the light of current research. This book will be of interest to graduate students and researchers in physics and in the history and philosophy of quantum theory.
Download or read book Empire s Crossroads written by Carrie Gibson and published by Open Road + Grove/Atlantic. This book was released on 2014-11-11 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: A “wide-ranging, vivid” narrative history of one of the most coveted and complex regions of the world: the Caribbean (The Observer). Ever since Christopher Columbus stepped off the Santa Maria and announced that he had arrived in the Orient, the Caribbean has been a stage for projected fantasies and competition between world powers. In Empire’s Crossroads, British American historian Carrie Gibson offers a panoramic view of the region from the northern rim of South America up to Cuba and its rich, important history. After that fateful landing in 1492, the British, French, Spanish, Portuguese, Dutch, Danish, and even the Swedes, Scots, and Germans sought their fortunes in the islands for the next two centuries. These fraught years gave way to a booming age of sugar, horrendous slavery, and extravagant wealth, as well as the Haitian Revolution and the long struggles for independence that ushered in the modern era. Gibson tells not only of imperial expansion—European and American—but also of life as it is lived in the islands, from before Columbus through the tumultuous twentieth century. Told “in fluid, colorful prose peppered with telling anecdotes,” Empire’s Crossroads provides an essential account of five centuries of history (Foreign Affairs). “Judicious, readable and extremely well-informed . . . Too many people know the Caribbean only as a tourist destination; [Gibson] takes us, instead, into its fascinating, complex and often tragic past. No vacation there will ever feel quite the same again.” —Adam Hochschild, author of To End All Wars and King Leopold’s Ghost
