Download or read book Droit fiscal international written by Daniel de Vries Reilingh and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Download or read book Principes Applicables Mati re de Prix de Transfert L intention Des Entreprises Multinationales Et Des Administrations Fiscales written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 1994 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This discussion document provides the text of Part 1 of a report which, when finalised, is intended to set forth internationally agreed transfer pricing guidelines.
Download or read book Fiscal Policy Taxation and the Financial System in an Increasingly Integrated Europe written by D.E. Fair and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers collected in this volume are those presented at the sixteenth Colloquium arranged by the Societe Universitaire Europeenne de Re cherches Financieres (SUERF), which took place in Lisbon in May 1991. The Society is supported by a large number of central banks and commer cial banks, by other financial and business institutions, and by personal subscriptions from academics and others interested in monetary and financial problems. Since its establishment in 1963, it has developed as a forum for the exchange of information, research results and ideas among academics and practitioners in these fields, including central bank officials and civil servants responsible for formulating and applying monetary and financial policies, national and international. A major activity of SUERF is to organise and conduct Colloquia on subjects of topical interest to its members. The titles, places and dates of previous Colloquia for which volumes of the collected papers were published are noted on the last page of this volume. Volumes were not produced for Colloquia held at Tarragona, Spain in October 1970 under the title 'Monetary Policy and New Developments in Banking' and at Strasbourg, France in January 1972 under the title 'Aspects of European Monetary Union'.
Download or read book Lexique de la Fiscalit written by Yolande Bernard and published by . This book was released on 1990 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: This glossary is the third, revised and enlarged edition of the Taxation Glossary. The first edition, published in 1983 as a working document, contained mostly terms extracted from the Income Tax Act and Regulations. The second edition, published in 1988, also contained new terms taken from the White Paper on Tax reform. This edition contains 3 260 entries, including 285 additional terms, taken mainly from Bill C-139, passed on August 29, 1988, and from the draft legislation on Goods and Services Tax.
Download or read book Fiscal Rules Limits on Governmental Deficits and Debt written by Fred L. Morrison and published by Springer. This book was released on 2016-08-11 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines legal limitations on government deficit and debt and its impact on the ability of nations to provide services to their residents. It studies constitutional and statutory limitations, as well as those imposed by international treaties and other instruments, including those of both the European Union and the International Monetary Fund. The book contains a general report examining the fiscal rules that govern the budgets and expenditures of nation states. The general report is followed by a special report which covers the limits imposed by the European Union and by the smaller group of countries constituting the Eurozone. Ten national reports, describing the limits in their respective countries, form the basis of the general report. These countries include eight members of the European Union (five of which use the Euro and three of which do not), one other European state and one non-European state. The reports include two countries in which constitutional “debt brakes” limit national deficit and debt.
Download or read book Customary Law Today written by Laurent Mayali and published by Springer. This book was released on 2018-06-21 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses current practices in customary law. It includes contributions by scholars from various legal systems (the USA, France, Israel, Canada etc.), who examine the current impacts of customary law on various aspects of private law, constitutional law, business law, international law and criminal law. In addition, the book expands the traditional concept of the rule of law, and argues that lawyers should not narrowly focus on statutory law, but should instead pay more attention to the impact of practices on “real legal life.” It states that the observation of practices calls for a stronger focus on usage, customs and traditions in our legal systems – the idea being not to replace statutory law, but to complement it with customary observations.
Download or read book African Yearbook of International Law 1988 written by A. A. Yusuf and published by Martinus Nijhoff Publishers. This book was released on 1999-06-01 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "African Yearbook of International Law" provides an intellectual forum for the systematic analysis and scientific dissection of issues of international law as they apply to Africa, as well as Africa's contribution to the progressive development of international law. It contributes to the promotion, acceptance of and respect for the principles of international law, as well as to the encouragement of the teaching, study, dissemination and wider appreciations of international law in Africa. A clear articulation of Africa's views on the various aspects of international law based on the present realities of the continent as well as on Africa's civilization, culture, philosophy and history will undoubtedly contribute to a better understanding among nations. The "African Yearbook of International Law" plays an important role in examining the tensions underlying the State in Africa, and by shedding more light on the causes of the fragility of African State institutions so as to facilitate the identification of appropriate remedies. The tension and interrelationships among issues such as territorial integrity, self determination, ethnic diversity and nation-building are constantly addressed. Development, human rights and democratization in Africa are also the subject of continuous attention and examination. The Special Theme of this volume is "Regional Economic Integration in Africa,"
Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Download or read book Permanent Establishments written by Ekkehart Reimer and published by Kluwer Law International B.V.. This book was released on 2018-06-07 with total page 813 pages. Available in PDF, EPUB and Kindle. Book excerpt: Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in June 2017. Based on the MLI as well as earlier drafts, Article 5 of the OECD Model Tax Convention and the Official Commentary have been amended in November 2017. Similarly, Article 7 of the OECD Model Tax Convention on the allocation of income in PE situations is influenced by the October 2015 OECD BEPS proposals. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Maret Ansperi, Yumiko Arai, Ákos Burján, Anna Berglund, Peter Collins, Mike Cooper, David Cuellar, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, Søren Jesper Hansen, Lars Ellegård Holst, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, David Lermer, Peter Lindblad, Iren Lipre, Jessica Ma, Anna Mallol, Dennis Matthijs, Hamish McElwee, Kunal Mehta, Osman Mollagee, Matthew Mui, Ramón Mullerat, Luis Felipe Muñoz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Mathias Schreiber, Vishal J. Shah, Smit Sheth, Tom Stuer, Maarten Temmerman, Eszter Turcsik, Hein Vermeulen, Huili Wang, Sonia Watson, Ciska Wisman, Raymond Wong & Alan Yam.
Download or read book Les cons quences fiscales de la cr ation d une soci t par des actionnaires nationaux et trangers en vue de la r alisation d une entreprise commune written by and published by . This book was released on 1974 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Idea of Economic Constitution in Europe written by and published by BRILL. This book was released on 2022-06-08 with total page 847 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behind the controversies that have marked the history of the idea of Economic Constitution emerges the highly political issue of the room for manoeuvre left to public authorities in the economic sphere. The notion thus encapsulates a fundamental tension: between democracy and rule of law, which model of legal ordering of the economy should prevail? From physiocrats to neo-liberals, from the Weimar Republic to European integration, from national constitutions to Global Governance, this collective book invites us to explore the genealogy of the controversial concept of Economic Constitution. The result of this interdisciplinary dialogue is a comprehensive reflection on the legal and political issues at stake in the current constitutionalization of the market order in Europe. Contributors are: Philippe Steiner, Guillaume Grégoire, Hugues Rabault, Peter C. Caldwell, Thomas Biebricher, Werner Bonefeld, Serge Audier, Vincent Valentin, Pieter van Cleynenbreugel, Xavier Miny, Frédéric Marty, Claire Mongouachon, Hans-Wolfgang Micklitz, Francesco Martucci, Michael Wilkinson, Hjalte Lokdam, Susanna Maria Cafaro, Peter Lindseth, Cristina Fasone, Pierre Nihoul, François Colly, Peter-Christian Müller-Graff, Tony Prosser, Damien Piron, Mahmoud Mohamed Salah, Stephen Gill, Thibault Biscahie, Sebastien Adalid, and Christian Joerges. Derrière les controverses qui jalonnent l’histoire de l’idée de Constitution économique émerge la question éminemment politique de la marge de manœuvre laissée aux autorités publiques dans la sphère économique. La notion cristallise ainsi une tension fondamentale : entre démocratie et État de droit, quel doit être modèle d’organisation et d’ordonnancement juridique de l’économie? Des physiocrates aux néolibéraux, de la République de Weimar à l’intégration européenne, des constitutions nationales à la Global Governance, cet ouvrage collectif nous invite dès lors à explorer la généalogie du concept polémique de Constitution économique. Les auteurs ouvrent alors, à travers un dialogue interdisciplinaire constant, une réflexion globale autour des enjeux juridiques et politiques du processus actuel de constitutionnalisation de l’ordre de marché en Europe.
Download or read book Pari de la Franchise written by Stéphane Dion and published by McGill-Queen's Press - MQUP. This book was released on 1999-10-29 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le Canada n'avait pas connu de politicien de la trempe de Stéphane Dion depuis Pierre Trudeau. Ses réponses cinglantes aux déclarations du Premier ministre Lucien Bouchard sur la séparation ont rendu les souverainistes furieux. Et ses discours ont étonné les commentateurs, toutes tendances politiques confondues. Pour la première fois depuis longtemps, un politicien a eu l'audace de prendre à partie l'opposition. Comme Trudeau, Dion est un brillant universitaire, recruté par le Parti libéral du Canada en raison de ses profondes convictions et de son désir d'imprimer un nouveau dynamisme au fédéralisme canadien. Nommé ministre des Affaires intergouvernementales et élu au Parlement, il s'est retrouvé au coeur même des débats portant sur les grands enjeux en matière des relations fédérales-provinciales. Mais ce sont ses incursions au Québec qui ont attiré l'attention des médias. Ses lettres au Premier ministre Bouchard et au vice-premier ministre Bernard Landry ont défini pour la première fois le coût de la séparation. Il a irrité les séparatistes en déclarant que si le Canada était divisible, le Québec l'était aussi. Il a aussi irrité les anglophones en présentant la Loi 101, la loi du Québec qui porte sur la langue, comme une grande loi canadienne. Stéphane Dion parle avec clarté et passion de la complexité, de la beauté et des contradictions du Canada. Le pari de la franchise définit sa pensée en matière de réconciliation nationale.
Download or read book Provincial Tax Reforms written by David W. Conklin and published by IRPP. This book was released on 1990 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.
Download or read book Recueil Des Cours Collected Courses 1931 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1970-12-01 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Implications of Brexit written by Nicola Saccardo and published by Bloomsbury Publishing. This book was released on 2021-05-21 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Implications of Brexit is an essential guide for anyone advising businesses trading in either the United Kingdom or the European Union post-Brexit. In two parts, this title provides an in-depth analysis of the tax ramifications of Brexit in both the United Kingdom and EU Member States, helping to identify immediate and future issues that could be faced post-Brexit, and how to mitigate any risks. Part One features subject-specific chapters which deal with the UK statutory regime after 2020 as well as the impact of Brexit on VAT, customs and excise duties and State Aid legislation. Part Two is split into country chapters dealing with the tax implications in the single jurisdictions (the United Kingdom and EU Member States) for cross-border investments between the United Kingdom and the EU and for UK-EU cross-border reorganisations. This book is essential reading for tax professionals advising businesses trading in the United Kingdom or in the European Union, but also tax managers of those businesses. Tax Implications of Brexit includes contributions from Barbara Belgrano, Conor Quigley QC, Julian Ghosh QC, Kelly Stricklin-Coutinho, Nicola Saccardo, Roderick Cordara QC, Timothy Lyons QC and a plethora of highly respected tax experts from EU jurisdictions.
