Download or read book On the Principles of Gibraltar Taxation written by Isaac Levy and published by Spiramus Press Ltd. This book was released on 2024-08-29 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each chapter of this book describes and discusses a single principle which can be discerned in the design and operation of the Gibraltar taxation system. Not all of these principles will have been in the minds of the drafters of the relevant legislation, some of them may well be what philosophers call ‘emergent’ properties, but nonetheless are there, shaping and guiding the design of new legislation and impacting on the future of our taxation model.
Download or read book Fighting Tax Crime The Ten Global Principles Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-06-17 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.
Download or read book The Taxation of Petroleum and Minerals written by Philip Daniel and published by Routledge. This book was released on 2010-04-15 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.
Download or read book Research Handbook on General Principles in EU Law written by Ziegler, Katja S. and published by Edward Elgar Publishing. This book was released on 2022-04-22 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Research Handbook offers a comprehensive study of existing and emerging general principles of EU law by scholars from a wide range of expertise in EU law, international law, legal theory and different areas of substantive law. It explores the theory, content, role and function of general principles in EU law to better understand general principles as a mechanism for the substantive openness of the EU legal order as well as for cross-fertilization and coherence of legal orders. Their potential as a tool to manage the interaction of legal regimes and orders is a particular focal point and will make this Handbook a must-read for scholars of EU Law.
Download or read book Investment Funds written by Chris Carroll and published by Sweet & Maxwell. This book was released on 2011 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: A global comparison of the laws and regulations that govern investment funds is an invaluable tool to anyone involved in the business.
Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Download or read book Taxation of Crypto Assets written by Niklas Schmidt and published by Kluwer Law International B.V.. This book was released on 2020-11-27 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Download or read book International Taxation of Low Tax Transactions 2009 Low Tax Jurisdictions I written by Dennis Campbell and published by Lulu.com. This book was released on 2009-08-12 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2009 RELEASE: "International Taxation of Low-Tax Transactions, Low-Tax Jurisdictions, Volume I" - A three-volume set with nearly 1,200 pages, offers tax specialists from North and South America, Europe, Asia and the Pacific, and the Middle East who examine the treatment by high-tax countries of transactions originating from and holdings based in low-tax jurisdictions, providing an essential tool for practitioners dealing with the crossborder movement of capital and other assets. The publication is replaced by updated volumes annually. Order Low-Tax Jurisdictions, Volume 2, and High-Tax Jurisdictions, to complete the set. A 25% discount applies to a subscription for three years of updates. Discounts are applied after purchase by rebate from publisher.
Download or read book Davies Principles of Tax Law written by David W. Williams and published by . This book was released on 2004 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new edition of this established revenue textbook makes tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied. It covers the basic principles of income tax, corporation tax, capital gains tax, inheritance tax and VAT and analyses how each tax operates. Davies: Principles of Tax Law includes online supplements, enabling the authors to update the book with the latest legislative and case law developments. (www sweetandmaxwell.co.uk/academic) Major developments in the fifth edition include: The significant developments in EU tax law The impact on tax law of the Convention on Human Rights The major changes arising from the tax law rewrite programme - employment income (already enacted) and trading income and income from land, and savings income (in progress) The expected major rewrite of the pensions provisions Tax credits A new chapter on taxation of intellectual property; The significant developments in VAT in res
Download or read book Gibraltar Investment and Business Guide Volume 1 Strategic and Practical Information written by IBP USA and published by Lulu.com. This book was released on 2013-08 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gibraltar Investment and Business Guide - Strategic and Practical Information
Download or read book Gibraltar Business Law Handbook Volume 1 Strategic Information and Basic Laws written by IBP USA and published by Lulu.com. This book was released on 2013-08 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gibraltar Business Law Handbook - Strategic Information and Basic Laws
Download or read book Global Financial Crime written by Donato Masciandaro and published by Routledge. This book was released on 2017-07-05 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope for financial crime has widened with the expansion and increased integration of financial markets. Money laundering, terrorism financing and tax crime have all changed in both nature and dimension. As new technologies reduce the importance of physical proximity to major onshore financial centres so a new generation of Offshore Financial Centres (OFCs) have emerged. This accessible volume provides a deeper analysis of the economic, institutional and political features of the OFCs, in order to design the optimal international regulatory policy. Using a multidisciplinary approach with an international level of expertise, the book evaluates international policies regarding offshore countries on the basis of a systematic analysis of their characteristics.
Download or read book International VAT GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Download or read book OECD G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Download or read book Introduction to European Tax Law on Direct Taxation written by Lukasz Adamczyk and published by Linde Verlag GmbH. This book was released on 2024-09-26 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
Download or read book Sixty Years of EU State Aid Law and Policy written by Eugene Stuart and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: If an EU industrial policy can be said to exist, its contours may be found in the complex and evolving concept of State aid. Because approaching any State aid issue can be fraught with multiple and sometimes conflicting interpretations, an in-depth analysis of the rationales, initiatives, and regulations that constitute the State aid system is much needed. In response to this need, this book provides a fine-grained clarifying context through which recent reforms, policy shifts, and judicial decisions concerning State aid can be understood and applied to specific situations. Focusing on the impacts of landmark cases and policy developments leading up to a deeply informed critique of the current State Aid Modernisation Programme, the authors cover such issues and topics as the following: – linkages to other established and evolving EU common policies and common strategies; – effect of EU State aid rules in the expanding geopolitical regions of EU influence; – interaction with the WTO Subsidies and Countervailing Measures Agreement; – the problem of a ‘subsidies culture’; – how the European Commission’s notion of ‘bad’ State aid has evolved; – effect of EU policy imperatives (e.g., environmental goals) which implicitly argue for increased subsidisation; – nexus with EU tax harmonisation; – competition among undertakings versus competition among Member State policies; and – nature of the quasi-devolution of regulatory responsibilities to EU Member States. This book is a crucially important source of both theoretical enlightenment and practical wisdom that will greatly enhance confident progress through any legal matter involving EU State aid rules. It will prove of immeasurable value to practitioners, in-house counsel, policymakers, and academics for many years to come.
Download or read book Special Tax Zones and EU Law written by Claudio Cipollini and published by Kluwer Law International B.V.. This book was released on 2019-12-18 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) – areas of land where territorial advantages are granted on direct and/or indirect taxation – can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU – the so-called Social Cohesion Zone – to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model’s practical viability. Detailed reviews of Member States’ practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
