Download or read book Elements of International Income Taxation written by Philippe Malherbe and published by Bruylant. This book was released on 2015-05-26 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.
Download or read book Tax Problems of the Liquidation of Corporations written by International Fiscal Association Staff and published by Springer. This book was released on 1987-07-15 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Enclyclopedia of Public International Law written by Ezio Biglieri and published by Elsevier. This book was released on 2014-06-28 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital Communications
Download or read book Droit fiscal international written by Daniel de Vries Reilingh and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Who s who in Canada written by Charles Whately Parker and published by . This book was released on 1999 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recueil Des Cours Collected Courses 1936 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1973-07-01 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Cahiers de droit fiscal international written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Journal of Comparative Legislation and International Law written by and published by . This book was released on 1927 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes annual "Review of legislation" covering the years 1859-1949.
Download or read book Recueil Des Cours Collected Courses 1937 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1970-12-01 with total page 794 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1991 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Multilateral Diplomacy La Diplomatie Multilat rale written by Chossudovsky and published by Martinus Nijhoff Publishers. This book was released on 2023-09-25 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the first part of this book, distinguished diplomats and eminent academics have contributed papers on the concept of international organization, on international conference diplomacy and on negotiating strategies, while experts have provided practical advice on conference management and tips on getting ideas and positions heard and understood in this particular setting. A second part includes notices on the United Nations organizations headquartered in Geneva, with special emphasis on what may be called their institutional culture', and a third part, including an invaluable presentation by the Swiss Department of Foreign Affairs, is devoted to the question of privileges and immunities. There are many studies, academic or otherwise, on the United Nations organizations but hardly any provide this kind of practical guidance for diplomats and national officials first confronted with the Geneva multilateral setting. The book is primarily intended for them, but is also of interest for those concerned with international relations.
Download or read book La Diplomatie Multilat rale written by Marcel André Boisard and published by Martinus Nijhoff Publishers. This book was released on 1998 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the first part of this book, distinguished diplomats and eminent academics have contributed papers on the concept of international organization, on international conference diplomacy and on negotiating strategies, while experts have provided practical advice on conference management and tips on getting ideas and positions heard and understood in this particular setting. A second part includes notices on the United Nations organizations headquartered in Geneva, with special emphasis on what may be called their institutional culture', and a third part, including an invaluable presentation by the Swiss Department of Foreign Affairs, is devoted to the question of privileges and immunities. There are many studies, academic or otherwise, on the United Nations organizations but hardly any provide this kind of practical guidance for diplomats and national officials first confronted with the Geneva multilateral setting. The book is primarily intended for them, but is also of interest for those concerned with international relations.
Download or read book Law and Inflation written by Keith S. Rosenn and published by University of Pennsylvania Press. This book was released on 2015-09-10 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inflation is an economic phenomenon that has profound implications for lawyers and jurists, because the great bulk of our laws and legal doctrines have been formulated on the assumption that the value of money remains relatively stable. Inasmuch as such an assumption is no longer tenable in much of the world, it threatens the operation of our most basic legal institutions. In this book, Keith Rosenn shows how inflation affects legal documents like contracts—how it distorts credit transactions, suits for damages, and laws of taxation—and he tells how current economic practices can be adapted to reduce or eliminate the impact. He explores the possibility of using a comprehensive indexation scheme for coping with inflation. Although Rosenn recognizes the deficiencies of price indexes, he considers the practical and theoretical implications of indexation. His analysis is firmly grounded in a detailed examination of the experience of countries like Argentina, Brazil, Chile, Finland, France, Germany, Israel, and Italy in adapting their legal institutions to the fact of inflation.
Download or read book International Tax written by Michael Honiball and published by Siber Ink. This book was released on 2011-03-15 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
Download or read book The Taxation of Corporations and Shareholders written by Martin Norr and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.
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.
