Download or read book International Tax Law Allison Christians 2009 Sovereignty Taxation and Social Contract Minnesota Journal of International Law 18 1 Winter 99 153 written by Reuven Shlomo Avi-Yonah and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Cooperation written by Luzius U. Cavelti and published by Stämpfli Verlag. This book was released on 2016-10-27 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?
Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Download or read book Advanced Introduction to International Tax Law written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2019 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Download or read book The Public International Law of Taxation written by Asif H. Qureshi and published by Kluwer Law International B.V.. This book was released on 2019-05-22 with total page 963 pages. Available in PDF, EPUB and Kindle. Book excerpt: The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Download or read book United States International Taxation written by Allison Christians and published by Debolsillo. This book was released on 2008-01-01 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hard Law Soft Law in International Taxation written by Allison Christians and published by . This book was released on 2007 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do countries follow the rules they do for international taxation? Tax scholarship is increasingly using terms like hard law and soft law to explain the degree of global adherence to various tax practices. In this brief essay, I make the case that terms we use are important because they convey something about how tax norms are being formed and how nations will or should behave in response. Using a term such a customary or soft law may connote a method by which key players working within transnational networks achieve supranationalization of particular tax norms outside of conventional mechanisms (e.g., treaties). As such, the description is an important signal about expectations for participation, inclusiveness, and compliance in the development and diffusion of international tax law.
Download or read book International Tax Law written by Professor Andrea Amatucci and published by . This book was released on 2010-01-01 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Law written by Christopher C. Dykes and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research guide is designed to target a broad and diverse group of professionals, including: the tax attorney whose practice focuses on either international or U.S. domestic law, Certified Public Accountants (CPAs) whose practice involves tax, information specialists who serve those employed in these areas, students who are training in these professions, and those teaching in course work on international tax law. The goal of this research guide is to introduce the reader to the importance of international tax law, and to present a synopsis of the sources, including primary sources and secondary sources, as well as information available through online databases. While this research guide offers a background on international tax law, including the authority of documents, how that authority relates to domestic law and a comparison of the different model tax conventions, its purpose is to simply provide an overview of these sources. It is intended to assist the reader in choosing sources for research in international tax law, but it is not a treatise on the subject area. However, it does supply information on such treatises and other secondary sources that include instruction on international tax law.--Publisher.
Download or read book International Tax Law written by Philip Baker and published by . This book was released on 1993-01-01 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S International Taxation written by Reuven Shlomo Avi-Yonah and published by Foundation Press. This book was released on 2011-01-01 with total page 635 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Law written by Group for Research on European and International Taxation. Conference and published by . This book was released on with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax as International Law written by Reuven Shlomo Avi-Yonah and published by . This book was released on 2004 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Law of Taxation written by Peter Hongler and published by . This book was released on with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Download or read book The 2030 Spike written by Colin Mason and published by Routledge. This book was released on 2013-06-17 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The clock is relentlessly ticking! Our world teeters on a knife-edge between a peaceful and prosperous future for all, and a dark winter of death and destruction that threatens to smother the light of civilization. Within 30 years, in the 2030 decade, six powerful 'drivers' will converge with unprecedented force in a statistical spike that could tear humanity apart and plunge the world into a new Dark Age. Depleted fuel supplies, massive population growth, poverty, global climate change, famine, growing water shortages and international lawlessness are on a crash course with potentially catastrophic consequences. In the face of both doomsaying and denial over the state of our world, Colin Mason cuts through the rhetoric and reams of conflicting data to muster the evidence to illustrate a broad picture of the world as it is, and our possible futures. Ultimately his message is clear; we must act decisively, collectively and immediately to alter the trajectory of humanity away from catastrophe. Offering over 100 priorities for immediate action, The 2030 Spike serves as a guidebook for humanity through the treacherous minefields and wastelands ahead to a bright, peaceful and prosperous future in which all humans have the opportunity to thrive and build a better civilization. This book is powerful and essential reading for all people concerned with the future of humanity and planet earth.
Download or read book Christianity and Global Law written by Rafael Domingo and published by Routledge. This book was released on 2020-03-31 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores both historical and contemporary Christian sources and dimensions of global law and includes critical perspectives from various religious and philosophical traditions. Two dozen leading scholars discuss the constituent principles of this new global legal order historically, comparatively, and currently. The first part uses a historical-biographical approach to study a few of the major Christian architects of global law and transnational legal theory, from St. Paul to Jacques Maritain. The second part distills the deep Christian sources and dimensions of the main principles of global law, historically and today, separating out the distinct Catholic, Protestant, and Orthodox Christian contributions as appropriate. Finally, the authors address a number of pressing global issues and challenges, where a Christian-informed legal perspective can and should have deep purchase and influence. The work makes no claim that Christianity is the only historical shaper of global law, nor that it should monopolize the theory and practice of global law today. But the book does insist that Christianity, as one of the world’s great religions, has deep norms and practices, ideas and institutions, prophets and procedures that can be of benefit as the world struggles to find global legal resources to confront humanity’s greatest challenges. The volume will be an essential resource for academics and researchers working in the areas of law and religion, transnational law, legal philosophy, and legal history.
Download or read book The Doolittle Family in America written by William Frederick Doolittle and published by Legare Street Press. This book was released on 2022-10-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
