Download or read book Planificaci n fiscal internacional written by José Palacios Pérez and published by . This book was released on 2012 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Planificaci n fiscal internacional written by Darío Marcelo Rajmilovich and published by . This book was released on 2013 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Planificaci n fiscal internacional written by Barry Spitz and published by . This book was released on 1992 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Planificaci n fiscal internacional written by Leticia Carrasco Reija and published by . This book was released on 1993 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscalidad y planificaci n fiscal internacional written by José A. Bustos Buiza and published by . This book was released on 2003 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book La planificaci n fiscal internacional en un entorno post BEPS written by Jorge Suárez Sánchez and published by . This book was released on 2017 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: La planificación fiscal internacional se viene desarrollando desde hace décadas en un contexto de globalización con las empresas multinacionales como protagonistas. En 2008, la crisis económica mundial determinó que se iniciara un mediático debate sobre la moralidad y dudosa legalidad de algunas prácticas fiscales. El sistema fiscal internacional, sostenido sobre unos pilares que se remontan a 1923, se muestra ineficaz para la nueva realidad económica internacional. Los principios tradicionales de sujeción fiscal y los tratados bilaterales ya no son capaces de adaptarse a los rápidos cambios de la revolución tecnológica. Ante la presión social y con el fin hacer frente a la drástica reducción de ingresos públicos, los gobiernos de la OCDE y del G20 iniciaron los trabajos que acabarían alumbrando el Proyecto BEPS, una iniciativa de cooperación internacional sin precedentes llamado a remover los cimientos del Derecho fiscal internacional. Dos años después de que se publicara disponemos de los primeros datos relevantes de su implementación que nos permiten valorar si se están cumpliendo las expectativas iniciales. Finalmente, ofrecemos un análisis de los esquemas básicos de planificación fiscal internacional observados en la realidad empresarial, así como un recorrido a través de los instrumentos de relevancia BEPS más utilizados para llevarla a cabo.
Download or read book Planificaci n fiscal written by Carlos Contreras Gómez and published by Editorial Centro de Estudios Ramon Areces SA. This book was released on 2016-07-18 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: La planificación fiscal, entendida como el conjunto de acciones encaminadas a optimizar la factura fiscal desde la perspectiva del contribuyente, es una asignatura reglada en las Facultades de CC Económicas españolas desde los planes de estudio del 1994 en la que había que recurrir a textos extranjeros para cubrir las lagunas de los pocos españoles que iban publicándose. Este libro ofrece un excelente compendio, ordenado y sistemática, de los principios y métodos de la planificación fiscal con la resolución de casos prácticos. El autor además de ser docente en la universidad, acumula una dilatada carrera profesional en el ámbito financiero y de la consultoría económica.
Download or read book Planificaci n fiscal internacional written by and published by . This book was released on 1996 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Movimiento internacional de capitales y planificaci n fiscal de las inversiones extranjeras written by and published by . This book was released on 1994 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treaties Building Bridges between Law and Economics written by and published by IBFD. This book was released on 2010 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book. By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.
Download or read book Tax Notes International written by and published by . This book was released on 2003 with total page 1158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Residence of Individuals Under Tax Treaties and EC Law written by Guglielmo Maisto and published by IBFD. This book was released on 2010 with total page 709 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. It then examines issues raised by residence of individuals in EC (non-tax) law. Individual country surveys provide in-depth analyses from a national viewpoint. The following countries are discussed: Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Spain, Switzerland and United Kingdom.
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 338 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 Bulletin for International Fiscal Documentation written by and published by . This book was released on 2005 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book LatinFinance written by and published by . This book was released on 2000 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Spanish Yearbook of International Law written by and published by . This book was released on 1998 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 338 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.
