Download or read book The Attribution of Profits to Permanent Establishments written by Raffaele Russo and published by IBFD. This book was released on 2005 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book Legal Validity written by Maris Köpcke and published by Bloomsbury Publishing. This book was released on 2019-01-24 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Critical human interests are affected on a daily basis by appeal to past decisions deemed to be 'legally valid'. They include statutes, deportation orders, judgments, mortgage contracts, patents and wills. Through the technique of validity, lawyerly reasoning settles morally pressing matters in a way that largely bypasses moral argument. Legal philosophy has paid considerable attention to validity criteria, but it has neglected to explore validity's point: whether, and if so how, the pervasive technique of validity can contribute to a legal system's ability to realise justice and human rights. This book shows that validity can help a political community to foster justice precisely because validity does not primarily turn on moral considerations. Validity serves to both allocate, and limit, a distinct kind of power, a power that is key to forging valuable forms of enterprise and commitment in pursuit of individual and collective self-direction. By entrusting the capacity to decide to those who, in justice, ought to bear it, validity can enable persons and institutions to rally the resources and opportunities that only large-scale behavioural convergence can afford, thereby weaving a fabric of just relationships within the systemic framework of law.
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 The Balance between Worker Protection and Employer Powers written by Nuno Cerejeira Namora and published by Cambridge Scholars Publishing. This book was released on 2019-01-17 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the most important problems and challenges of the current labour market from the point of view of the balance between the parties of the employment contract. The contributions here are related to various pressing topics, including, for example, the future of work and worker protection on an international level against the strengthening of employers’ powers. In addition, the nature and limits of employers’ power, non-competition contractual clauses and workers’ rights in the face of new communication and information technologies are also discussed. The contributors are drawn from several countries, such as Portugal, Spain, Bolivia, Italy, México and Switzerland. The book will appeal to lawyers, legal experts, human resources experts, economist, judges, academia, and staff from companies and trade unions, and employers’ representation. The volume features insights and contributions in different languages, with chapters in Spanish (12), English (4) and Portuguese (5).
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 Econom a para andar por casa written by Pedro Pablo González Vicente and published by Editorial Almuzara. This book was released on 2012-05 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation Why do gas prices rise? Can we trust companies that offer to refinance our debt? How does labor reform affect you? Which investments are right for you? At what age should you start your retirement account? Every day we face new questions regarding economic choices and decisions. A renowned economist and three journalists have taken the most common economic doubts that affect almost everyone and have converted them into questions that can be answered in a clear and simple manner, clarifying concepts and demystifying topics.
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 Mexican Income and Commercial Receipts Tax Laws written by Mexico and published by . This book was released on 1978 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Tax Treatment of Interest in International Economic Transactions written by International Fiscal Association Staff and published by Springer. This book was released on 1982-06-11 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Conviv ncia in Catalonia written by Jacqueline Hall and published by Institut d'Estudis Catalans. This book was released on 2001 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Community Law on Tax Treaties Issues and Solutions written by Pasquale Pistone and published by Kluwer Law International B.V.. This book was released on 2002-03-11 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Download or read book Trabajar fuera written by Javier Arribas and published by Editorial Almuzara. This book was released on 2012-12 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Con un mercado laboral agónico, no es de extrañar que la expatriación sea una de las mayores preocupaciones en el mundo de los Recursos Humanos. Por primera vez, muchísimas compañías españolas, hasta ahora solo activas en el mercado doméstico, ven su salida a otros países como la mejor opción para seguir creciendo y desarrollándose. Ante esta situación tanto los profesionales de Recursos Humanos como toda aquella persona interesada en conocer las implicaciones de una asignación internacional necesitan estar al tanto de cuáles son los aspectos críticos a la hora de gestionar de manera eficaz la movilidad internacional. Para ello RED EXPAT, iniciativa española nacida en 2001, en la que participan los equipos de Recursos Humanos de más de 100 compañías, aproximadamente 450 profesionales de dicho sector, especializados en la gestión de movilidad internacional, se ha encargado de la coordinación de este manual práctico. En ¿Trabajar fuera? se encontrarán las mejores respuestas a preguntas tales sobre cómo llevar a cabo con éxito la expatriación de los empleados de una empresa a un puesto de trabajo en otro país, qué obligaciones fiscales, laborales y de Seguridad Social tienen la empresa y el trabajador, qué retribuciones, beneficios y seguros son los más apropiados, cómo encontrar una vivienda adecuada, qué problemas presenta si se muda con su familia o si hacen falta visados o documentos especiales, así como los aspectos claves en la incorporación a España de nacionales de otros países.
Download or read book Measuring Regional Authority written by Liesbet Hooghe and published by Oxford University Press. This book was released on 2016 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first of five ambitious volumes theorizing the structure of governance above and below the central state. This book is written for those interested in the character, causes, and consequences of governance within the state and for social scientists who take measurement seriously. The book sets out a measure of regional authority for 81 countries in North America, Europe, Latin America, Asia, and the Pacific from 1950 to 2010. Subnational authority is exercised by individual regions, and this measure is the first that takes individual regions as the unit of analysis. On the premise that transparency is a fundamental virtue in measurement, the authors chart a new path in laying out their theoretical, conceptual, and scoring decisions before the reader. The book also provides summaries of regional governance in 81 countries for scholars and students alike. Transformations in Governance is a major new academic book series from Oxford University Press. It is designed to accommodate the impressive growth of research in comparative politics, international relations, public policy, federalism, environmental and urban studies concerned with the dispersion of authority from central states up to supranational institutions, down to subnational governments, and side-ways to public-private networks. It brings together work that significantly advances our understanding of the organization, causes, and consequences of multilevel and complex governance. The series is selective, containing annually a small number of books of exceptionally high quality by leading and emerging scholars. The series targets mainly single-authored or co-authored work, but it is pluralistic in terms of disciplinary specialization, research design, method, and geographical scope. Case studies as well as comparative studies, historical as well as contemporary studies, and studies with a national, regional, or international focus are all central to its aims. Authors use qualitative, quantitative, formal modeling, or mixed methods. A trade mark of the books is that they combine scholarly rigour with readable prose and an attractive production style. The series is edited by Liesbet Hooghe and Gary Marks of the University of North Carolina, Chapel Hill, and the VU Amsterdam, and Walter Mattli of the University of Oxford.
Download or read book Our Selfish Tax Laws written by Anthony C. Infanti and published by MIT Press. This book was released on 2018-10-02 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.
Download or read book Carbon Pricing written by Larry Kreiser and published by Edward Elgar Publishing. This book was released on 2015-08-28 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as how to utilize the financial proceeds in the best possible way for society. Ê The world has recently witnesse
