Download or read book Double Taxation and Fiscal Evasion written by League of Nations. Secretariat. Economic and Financial Section and published by . This book was released on 1928 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Prevention of International Double Taxation and Fiscal Evasion Two decades of progress under the League of Nations By Mitchell B Carroll written by Economic and Financial Organisation (LEAGUE OF NATIONS) and published by . This book was released on 1939 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Download or read book Prevention of International Double Taxation and Fiscal Evasion written by Mitchell Benedict Carroll and published by . This book was released on 1939 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Model Bilateral Conventions for the Prevention of International Double Taxation and Fiscal Evasion written by League of Nations. Fiscal Committee and published by . This book was released on 1945 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the work of the second regional conference in Mexico in 1943 held under the auspices of the League of Nations containing the text of and commentaries on model conventions on double taxation and on administrative assistance in tax matters.

Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.

Download or read book Double Taxation and Fiscal Evasion written by League of Nations and published by . This book was released on 1928 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Double Taxation and Fiscal Evasion written by League of Nations. Secretariat. Economic and Financial Section and published by . This book was released on 1928 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Double Taxation and Fiscal Evasion written by League of Nations and published by . This book was released on 1928 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Double Taxation and Fiscal Evasion written by League of Nations. Economic and Financial Section and published by . This book was released on 1928 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Double Taxation and Tax Evasion written by League of Nations and published by . This book was released on 1927 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Double Taxation and Tax Evasion written by League of Nations and published by . This book was released on 1927 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Schwarz on Tax Treaties written by Jonathan Schwarz and published by Kluwer Law International B.V.. This book was released on 2021-09-28 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.

Download or read book Conventions and Protocols on Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Treaty Doc 103 29 Sweden Treaty Doc 103 30 Ukraine Treaty Doc 103 31 Mexico Treaty Doc 103 32 France Treaty Doc 103 33 Kazakhstan Treaty Doc 103 34 Portugal Treaty Doc 104 4 Canada written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1995 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Model bilateral Conventions for the prevention of international double taxation and fiscal evasion written by and published by . This book was released on 1945 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Tax Avoidance and Evasion written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre. This book was released on 1987 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of four related studies.

Download or read book Preventing Treaty Abuse written by Daniel Blum and published by Linde Verlag GmbH. This book was released on 2016-09-19 with total page 571 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.