Download or read book Municipal Taxation in European Countries written by United States. Bureau of Manufactures and published by . This book was released on 1910 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Municipal Taxation in European Countries written by United States. Manufactures and published by Theclassics.Us. This book was released on 2013-09 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1910 edition. Excerpt: ...payable by the acquirer--only in so far as the value of the right of usufruct in accordance with the foregoing schedule is less than the value of the object. If, for instance, a testator left to his nephew a capital of $23,800 under the condition that the annual revenue therefrom should be paid to the devisee's sister during her lifetime, and provided she is at the time of the death of the testator 50 years old, the amount of tax is calculated as follows: The annual revenue amounts to 4 per cent, equal to $952; consequently the estimated value (according to schedule) is fourteen times $952, or $13,328. The devisee would then have to pay tax on the difference; that is, $10,472, and his sister, on $13,328, or on the annual installments of $952. Upon her death no further tax is collected from the devisee. Any person inheriting property must notify the departlment of taxes thereof within two months (six months, if abroad) after obtaining knowledge. Such notification is not necessary when the property was inherited under a will published by a Hamburg court. Besides being required upon demand to submit to the department of taxes a specified list of the articles and values inherited, an heir is also required to be at the disposal of the department for any further information in the matter which it may deem fit to ask for, and one may be compelled to affirm to the truth of the statements so made. Executors and administrators are also subject to this requirement. CALCULATION OF BASIS OF TAX. The value which assets have at the time the estate falls to the heirs forms the basis for the calculation of the inheritance tax. Real estate, unless the value is otherwise satisfactorily ascertainable, is appraised by two experts, one appointed by the...
Download or read book Municipal Taxation in European Countries written by United States. Bureau of manufactures (Dept. of commerce and labor) and published by . This book was released on 1910 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Municipal Taxation in European Countries written by United States. Bureau of manufactures (Dept. of commerce and labor) and published by . This book was released on 1910 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Inventory of Taxes Levied in the Member States of the European Union written by European Commission and published by . This book was released on 2000 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Survey of the taxes and tax rates in force in the Member States of the European Union as at 1 January 1999, presenting current taxes on income and wealth (direct taxes), capital taxes and taxes linked to import and production (indirect taxes): VAT and excise duties (including betting and gaming tax), taxes on services and others (f.i. ecotaxes).
Download or read book Local Finance in Europe written by Council of Europe. Steering Committee on Local and Regional Authorities and published by Council of Europe. This book was released on 1997-01-01 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Development of Property Taxation in Economies in Transition written by Jane H. Malme and published by World Bank Publications. This book was released on 2001-01-01 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
Download or read book Guide to Municipal Finance written by Naomi Enid Slack and published by UN-HABITAT. This book was released on 2009 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT in the EU written by Luigi Lungarella and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Europe of Towns and Cities written by European Commission and published by . This book was released on 1997 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative Property Tax Systems written by William J. McCluskey and published by . This book was released on 1991 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book contains contributions by various authors on property tax systems as implemented in 13 different jurisdictions. Attention is focused on one aspect, namely, the taxation of property to finance local authority expenditure for the provision of local services. Some of the chapters in this book have been revised and updated in "Property tax : an international comparative review" (1999).
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book Swiss Public Administration written by Andreas Ladner and published by Springer. This book was released on 2018-08-07 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This open access book provides insight into the organization and the functioning of the Swiss state. It claims that, beyond politics, institutions and public administration, there are other factors which make a country successful. The authors argue that Switzerland is an interesting case, from a theoretical, scientific and a more practice-oriented perspective. While confronted with the same challenges as other countries, Switzerland offers different solutions, some of which work astonishingly well.
Download or read book Employment Law Review written by Erika C Collins and published by Law Business Research Ltd.. This book was released on 2017-04-07 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Employment Law Review, edited by Erika C Collins of Proskauer Rose LLP, serves as a tool to help legal practitioners and human resources professionals identify issues that present challenges to their clients and companies. As well as in-depth examinations of employment law in 48 jurisdictions, the book provides further general interest chapters covering the variety of employment-related issues that arise during cross-border merger and acquisition transactions, aiding practitioners and human resources professionals who conduct due diligence and provide other employment-related support in connection with cross-border corporate M&A deals. Other chapters deal with global diversity and inclusion initiatives across the globe, social media and mobile device management policies, and the interplay between religion and employment law. Contributors include: Els de Wind, Van Doorne; Annie Elfassi, Loyens Loeff. "e;Excellent publication, very helpful in my day to day work."e; - Mr Frederic Thoral, Head of HR, BNP Paribas"e;Excellent coverage and detail on each country is brilliant."e; - Mr Raani Costelloe, General manager of Legal and Business Affairs, Sony music Entertainment, Australia"e;An excellent resource for in-house counsel for a company with an international footprint."e; - Mr John R Pendergast, Senior Counsel, BASF Corporation, USA"e;It's invaluable to any lawyer dealing with cross-border and privacy-related employment issues and is a cornerstone to my own legal research"e; - Oran Kiazim, Vice President, Global Privacy, SterlingBackcheck, UK
Download or read book Tax Co ordination in the European Union written by Ben Patterson and published by Virago Press. This book was released on 2001 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.
Download or read book International Handbook of Land and Property Taxation written by Richard Miller Bird and published by Edward Elgar Publishing. This book was released on 2004-01-01 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: '. . . fine compilation of essays dealing with international land and property taxation issues. . . . the book is well researched and readable in presenting the tax systems. . . The book would be more than appropriate as additional reading for a master's level class in taxation. It could supplement an international tax class, or be used in a state and local tax class to present contrasts and complexities of the issue in other countries.' – Malichi van Tassell Tor, The Journal of the American Taxation Association '. . . this is quite an achievement. Thanks to the nature of the case studies and the contributing authors the volume is inherently international in its scope and should appeal to practitioners, teachers, and students interested in land and property taxation, international economic development, and land and real-estate studies.' – Scott Orford, Environment and Planning B: Planning and Design 'I have found the book International Handbook of Land and Property Taxation a very meaningful and enlightening book to read. The editors Bird and Slack have developed a theoretically sound framework, backed by economic conceptions in order to attempt a comprehensive treatment on tax administration on land and property. Speci?cally and yet more broadly, they have to their credit managed to throw light of sufficient depth on key issues that include the tax base and rate, the tax burden and the tax policy decision makers. The international dimension is just as imperative to consider and the editors have effectively succeeded to render an in-depth treatment in this regard. This imperative is also a unique and important contribution to empirical real estate studies within the tax discipline, and the editors should be highly commended in this effort. I am very encouraged with the academic rigor of this book publication. . .' – David Ho, Journal of Property Investment and Finance Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control over property taxes is often an important determinant of their ability to make autonomous expenditure decisions. This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use. Introductory chapters highlight the diversity in the application of land and property taxes among the countries. Major policy alternatives with respect to taxing land and property are discussed, including the choice of tax base, exemptions, methods of determining the tax base, tax rates, differential treatment of different classes of property (such as farms, residences, commercial properties), and the process of tax administration. Other taxes levied on land, such as land transfer taxes, development charges and unearned increment taxes, are also reviewed, as is recent experience with property tax reform in a number of countries. This major reference work will provide a valuable resource and necessary addition to the libraries of government officials, municipal associations, property assessors, international agencies, teachers and students of public finance.
Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
