Download or read book International Taxation Handbook written by Colin Read and published by Elsevier. This book was released on 2007-04-13 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.

Download or read book Il recupero dei crediti internazionali written by Maurizio Gardenal - Christian Montana and published by IPSOA. This book was released on 2010-11-04 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stipulare un contratto con una controparte estera può far sorgere dubbi e problemi più complessi ed articolati rispetto a quelli generati dai rapporti contrattuali con soggetti nazionali. Il contesto in cui si sviluppa una transazione con l'estero è, infatti, caratterizzato dalla diversità di sistemi giuridici, dalla diversità di norme, di consuetudini, di significato attribuito a termini di uso comune che suggeriscono un esame attento delle diverse clausole contrattuali per ricercare quelle più idonee. Le componenti valutarie, finanziarie, creditizie, logistiche e commerciali, gli usi e le consuetudini, la scelta dei termini di consegna delle merci, le forme di pagamento in uso nei singoli Paesi possono, infatti, incidere in misura rilevante nella determinazione della natura e del contenuto del rapporto contrattuale. Nel volume sono approfondite le normative che interessano l'operatore italiano impegnato nel recupero di somme di denaro all'estero. Si esaminano il quadro normativo in vigore nell'Unione Europea, le norme italiane di diritto internazionale privato e processuale nonché le principali disposizioni di diritto uniforme relative alla vendita di beni mobili previste dalla Convenzione di Vienna. Si analizzano poi le disposizioni in essere in alcuni principali Paesi del mondo, ossia gli USA, la Cina, il Brasile, l'India, la Turchia e la Russia. STRUTTURA DEL VOLUME CAPITOLO 1 - Normativa comunitaria CAPITOLO 2 - La Convenzione di Vienna e la tutela contrattuale della parte venditrice CAPITOLO 3 - Il diritto internazionale privato italiano CAPITOLO 4 - Il recupero dei crediti negli Stati Uniti CAPITOLO 5 - Il recupero dei crediti in Cina CAPITOLO 6 - Il recupero dei crediti in Brasile CAPITOLO 7 - Il recupero dei crediti in India CAPITOLO 8 - Il recupero dei crediti in Turchia CAPITOLO 9 - Il recupero dei crediti in Russia Appendice

Download or read book Taxation and Migration written by Reuven S. Avi-Yonah and published by Kluwer Law International B.V.. This book was released on 2015-08-21 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.

Download or read book International Tax Law written by Andrea Amatucci and published by Kluwer Law International B.V.. This book was released on 2012-07-01 with total page 811 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.

Download or read book A Journey Through European and International Taxation written by Carla De Pietro and published by Kluwer Law International B.V.. This book was released on 2024-03-06 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.

Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Download or read book Tax Sovereignty and the Law in the Digital and Global Economy written by Francesco Farri and published by Routledge. This book was released on 2020-09-27 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.

Download or read book I contratti di compravendita nazionali ed internazionali written by Renzo Pravisano and published by IPSOA. This book was released on 2010-11-05 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: I contratti di compravendita mirano a definire le più importanti decisioni di gestione delle imprese commerciali. Assumono particolare importanza non solo sotto il profilo della corretta e completa stesura, ma anche per tutti gli adempimenti successivi che possono riguardare i settori della logistica aziendale, attraverso il ricevimento o l’invio del materiale oggetto del contratto, la contabilità e l’amministrazione, nella fase dell’emissione e/o ricevimento della documentazione contabile e del controllo dei documenti ricevuti e/o emessi, e per il settore finanziario, con il controllo delle relative movimentazioni finanziarie. Nel commercio internazionale, sia comunitario che con Paesi terzi, tali contratti mirano anche a regolamentare le operazioni e la documentazione internazionale, con particolare riferimento a quella doganale, di conformità, di origine dei beni oggetto di compravendita. Il testo tratta in forma distinta e completa i seguenti argomenti: Contratti di compravendita nazionali, Contratti di compravendita internazionali, Convenzione delle Nazioni Unite in materia di compravendita dei beni fungibili Vengono inoltre analizzati gli aspetti giuridici in materia di contratti e sono riportati i fac-simili dei contratti di compravendita. Nelle parti concernenti i contratti sono stati esaminati gli aspetti giuridici commerciali, fiscali e doganali, nonché tutta la documentazione aziendale e contabile necessaria per la conclusione di ogni singolo affare, al fine di offrire al lettore una valutazione completa sull’argomento. È stata inserita una parte con la Convenzione delle Nazioni Unite in materia di contratti di compravendita internazionale con la traduzione, non ufficiale, in italiano dei vari articoli, e con l’esposizione sintetica delle principali sentenze. Il formulario è stato redatto per fornire agli Operatori una base di partenza per la redazione dei contratti, nelle loro varie tipologie giuridiche e commerciali. STRUTTURA Parte Prima- Aspetti giuridici in materia di contratti 1. Nozioni giuridiche generali in materia di contratti commerciali 2. I contratti internazionali 3. I principi UNIDROIT in materia di contratti commerciali inter-nazionali 4. Profili fiscali in materia di contratti 5. I contratti nel diritto e nella pratica contabile Parte Seconda- I contratti di compravendita nazionali 6. I contratti di compravendita nazionali: aspetti giuridici 7. I contratti di vendita di beni mobili 8. Vendita a termine di titoli di credito 9. Vendita di beni immobili 10. I contratti affini alla vendita 11. Aspetti fiscali dei contratti di compravendita nazionali 12. Aspetti contabili sui contratti di vendita Parte terza -I contratti di compravendita internazionali 13. Caratteri generali in materia di contratti internazionali di vendita 14. I contratti relativi agli scambi in compensazione 15. Il contratto di consignement stock 16. Contratti internazionali di investimento Parte quarta - la convenzione Onu in materia di contratti di com-pravendita di beni fungibili e Incoterms 2000 17. La convenzione di Vienna sui contratti di vendita internaziona-le dei beni mobili 18. La convenzione delle nazioni unite sulla vendita internaziona-le di beni mobili 19. I termini di resa internazionali Incoterms 2000 Appendice – Fac-simile contratti

Download or read book The Concept of Permanent Establishment in the Insurance Business written by Daniele Frescurato and published by Kluwer Law International B.V.. This book was released on 2021-04-22 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.

Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.

Download or read book Comparative study on the legislation of the Web Tax between the United States of America and the European Union Amazon Case written by Alessio Barpi and published by Youcanprint. This book was released on 2021-12-30 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'e-commerce è la fonte principale di reddito per molti imprenditori, la vendita online permette di sfruttare al massimo l'opportunità che l'internet stesso offre, potendo raggiungere potenziali clienti ovunque. Oggi, i potenziali clienti hanno a disposizione poco tempo, complice anche il fatto che la società si è evoluta velocemente negli ultimi vent'anni, soprattutto dal punto di vista tecno-logico e sociale. Se dapprima ogni potenziale cliente doveva trovare del tempo libero per poter effettuare gli acquisti, oggi, in cinque minuti, in ufficio o nel metrò, il potenziale acquirente può effettua-re i propri acquisti grazie all'attività commerciale online. Sono passati circa 50 anni dalla nascita di Internet così come sono passati circa 46 anni dalla nascita dei moderni Computer e circa 28 anni dalla nascita degli Smartphone , per la quale trovarono terreno fertile per il loro sviluppo solo all'inizio del nuovo millennio. Il nuovo millennio non solo portò novità scientifiche e tecnologiche, ma portò anche alla nascita di un nuovo modo di vendere e di fare acquisti nel mercato digitale. Tra i pionieri del mercato digitale, oltre a eBay, vi si trova anche il principale concorrente di quest'ultima società, la Amazon, per la quale, già alla fine del secolo scorso, intravide nel web un'opportunità più che unica per poter espandersi a livello globale. Lo studio affrontato in questa Tesi di Laurea triennale, ha come scopo principale quello di poter comprendere come, nonostante l'evoluzione tecnologica e la piena globalizzazione, i vari leader europei non siano riusciti a dettare una linea univoca per poter attuare la lotta contro l'evasione fiscale effettuata dai vari colossi dell'e-commerce. Il metodo usato per affrontare questo studio è il metodo comparatistico, tra l'Ordinamento Federale Statunitense e quello ibrido Europeo.

Download or read book Limitation on Benefits Clauses in Double Taxation Conventions written by Félix Alberto Vega Borrego and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.

Download or read book Customs Law of the European Union written by Massimo Fabio and published by Kluwer Law International B.V.. This book was released on 2020-03-12 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner. “This book is a reference work in the customs law field. It deals thoroughly and practically with all the matters that a customs law practitioner would need to know. This book works well both for beginners and experts, since both will find needed information and insight in it.” EU Law Live – Book Review by Darya Budova, Senior Associate, Uría Menéndez

Download or read book Documenti di trasporto internazionali e doganali written by Renzo Pravisano and published by IPSOA. This book was released on 2010-11-05 with total page 647 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume esamina tutta la documentazione che le aziende devono emettere per gli scambi con i Paesi terzi, per adeguarsi in materia contabile-amministrativo alla normativa commerciale, fiscale, doganale e valutaria. I rapporti economici con l'estero, che prevedono scambio di beni, richiedono l'espletamento di particolari formalità doganali con la predisposizione di una documentazione completa e corretta. Si tratta, in particolare, di documentazione: - commerciale - di trasporto e spedizione internazionale - contabile - doganale; - finanziaria e valutaria - di varia natura: sanitaria, crediti documentari, di conformità, ecc. Nel manuale si prende in esame la documentazione per il trasporto dei beni tenendo conto sia delle procedure amministrative e doganali sia di quelle contabili e fiscali, in modo da offrire al lettore un insieme coordinato di nozioni utili per un corretto adempimento a tutte le formalità documentali. In questa seconda edizione il volume è stato completamente rivisto al fine di procedere ad un suo aggiornamento in considerazione dell'evoluzione della normativa regolante la documentazione internazionale. Si è ritenuto opportuno introdurre una nuova parte relativa ai controlli doganali sui documenti al fine di approfondire i controlli che le imprese debbono effettuare sulla documentazione emessa e ricevuta, e porre quindi in essere i dovuti rimedi, instaurando le procedure di revisione previste dalla legislazione vigente. STRUTTURA DEL VOLUME Parte I: La documentazione commerciale e di trasporto Cap. 1: Documentazione commerciale: fonti normative Cap. 2: I Documenti di trasporto Internazionale Cap. 3: Termini di resa nel commercio Internazionale Parte II: I documenti del commercio internazionale emessi dalle CCIAA Cap. 4: Il codice meccanografico Cap. 5: Il Carte ATA Cap. 6: Il Carnet TIR Cap. 7: Origine commerciale e non preferenziale dei beni Cap. 8: Altri documenti doganali Parte III: I documenti doganali: Aspetti operativi Cap. 9: Origine preferenziale dei beni Cap. 10: La bolletta doganale DAU Cap. 11: Altri documenti doganali Parte IV: I controlli sui documenti doganali Cap. 12: Il servizio telematico doganale ed i codici identificativi Cap. 13:Le figure giuridiche degli operatori economici e degli operatori economici autorizzati Cap. 14: La figura giuridica dello spedizioniere doganale

Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Download or read book Moving from the crisis to sustainability Emerging issues in the international context written by Grazia Calabrò and published by FrancoAngeli. This book was released on 2012-04-24T00:00:00+02:00 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.906

Download or read book Money Laundering Blacklists written by Michele Riccardi and published by Taylor & Francis. This book was released on 2022-01-31 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are the criteria used by Financial Action Task Force (FATF) and the European Union to blacklist jurisdictions at high-risk of money laundering? What are the countries at highest risk according to Panama Papers and FinCEN files? Where do criminals move their illicit money, according to judicial and investigative evidence? This book answers these questions. It is an unprecedented study on the countries at highest risk of attracting money laundering and organised crime proceeds – and how they are identified as such by scholars, policy-makers and anti-money laundering (AML) practitioners. It targets an issue which is central to the policy debate, in the media, but is under-studied. This book is divided into two parts. Part I discusses the concept of money laundering risk, its main determinants, and carries out a review of extant country ratings, ranging from official blacklists and grey lists, to media leaks and scholarly papers. Part II discusses the weaknesses and the myths behind the current ratings and proposes a new approach to assess the risk of money laundering across countries. With a critical research perspective, empirically driven, this book aims to satisfy both scholars and students – in particular from criminology, economics, and international relations – and practitioners from banks, professional firms, and AML authorities.