Download or read book Tax Treaty Case Law around the Globe 2016 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2017-01-05 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were decided in 2015 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2016 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.

Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

Download or read book Questions on South African Tax 2015 with Selected Solutions written by Shaun Parsons and published by . This book was released on 2015 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Questionson SA Tax 16th edition is a publication for undergraduate and postgraduate taxation students. This tutorialbook includes questionsand selected solutionson SouthAfrican income tax, estate duty and value-added tax. Up-to-date questions are graded allowing students to develop their abilities from an introductory level to an advanced level. A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

Download or read book Advanced Questions on SA Tax 2015 written by Shaun Parsons and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book UPSC CDS Topic Wise Previous Years 2010 2020 Solved Practice Questions eBook written by Adda247 Publications and published by Adda247 Publications. This book was released on with total page 1270 pages. Available in PDF, EPUB and Kindle. Book excerpt: ADDA 247 is launching a complete and comprehensive eBook on "UPSC CDS (IMA INA, AFA) and CDS OTA". The eeBook is updated as per the latest examination pattern and is suitable for UPSC CDS (IMA, INA, AFA) and UPSC CDS OTA (Officer Training Academy).

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Download or read book Credit Method Compatibility and Constraints under EU Law written by Rita Julien and published by Kluwer Law International B.V.. This book was released on 2022-01-13 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU’s internal market such as double taxation, the credit method, also known as the foreign tax credit, is one of the essential tools in this balancing act, yet it is one that has given rise to various EU law challenges and questions. This invaluable book – the first in-depth study of the EU law constraints on designing the credit method – delineates the EU law boundaries within which the Member States must operate when they implement this method of tax relief. For the first time, the Court of Justice of the European Union (CJEU) cases that may affect, directly or indirectly, the credit method and its main components are systematically identified and analysed in order to extract the legal findings and principles that define the contours within which the Member States can manoeuvre when considering EU-compatible approaches to the credit method. To this end, among others, this book offers: an extensive study of the historical legal developments of the credit method; an overview of the key design features of the credit method, considering the optional, variable components, such as the credit limitation (maximum creditable amount), that tailor it to different legal and policy considerations; an analysis of the legal constraints on the key features of the credit method flowing from CJEU case law on the fundamental freedoms, considering the impact of landmark cases and concepts (e.g., Schumacker, neutralization); the EU law implications based on the type of credit method (direct, indirect, imputation) and the feature of the credit method (e.g., credit limitation, credit carryforward); and examples to clearly and concisely illustrate the basic operation of the credit method and some of the main calculation and EU law issues. The author’s doctoral dissertation, on which the book is based, was awarded the Wolfgang Gassner Science Prize 2020 and the European Doctoral Tax Thesis Award 2020. As a timely, comprehensive and practical study of the relationship between the credit method and EU law, this book will be welcomed by lawyers and other professionals working with taxation matters, as well as by tax policymakers and academics in the fields of international and European tax law.

Download or read book A GUIDE TO ZIMBABWE TAXATION written by PARTSON NYATANGA and published by Partson Nyatanga. This book was released on 2015-01-05 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: THIS IS A BOOK WRITTEN BY PARTSON NYATANGA (A CIS MEMBER) IN ITS THIRD EDITION. THE BOOK IS MEANT TO ASSIST STUDENTS PURSUE THEIR STUDIES OF ZIMBABWE TAX LAW FROM DIPLOMA LEVEL TO MASTERS LEVEL. THE BOOK COVERS THE CURRICULUM OF PROFESSIONAL BODIES IN ZIMBABWE LIKE ICSAZ, ACCA, SAAA, IBAS, AND IAC.

Download or read book The Report South Africa 2014 written by Oxford Business Group and published by Oxford Business Group. This book was released on 2014-12-08 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indeed, since the end of apartheid in 1994 South Africa has become a major diplomatic player both on the African continent as well as further afield. Despite the size of South Africa’s economy, the country currently faces a number of major economic challenges. As of the end of July 2014 the unemployment rate was at 25.5%, according to data from Statistics South Africa, which was among the highest in the world. While the government’s long-term development plans are generally highly regarded, delivery and execution has occasionally been problematic. While there are major hurdles that must be cleared, given the country’s strong institutions and the rapid pace of economic expansion over the past two decades, South Africa should be able to look forward to 20 more years of peace and steady, sustained economic growth.

Download or read book Communities in Action written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-04-27 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, some populations suffer from far greater disparities in health than others. Those disparities are caused not only by fundamental differences in health status across segments of the population, but also because of inequities in factors that impact health status, so-called determinants of health. Only part of an individual's health status depends on his or her behavior and choice; community-wide problems like poverty, unemployment, poor education, inadequate housing, poor public transportation, interpersonal violence, and decaying neighborhoods also contribute to health inequities, as well as the historic and ongoing interplay of structures, policies, and norms that shape lives. When these factors are not optimal in a community, it does not mean they are intractable: such inequities can be mitigated by social policies that can shape health in powerful ways. Communities in Action: Pathways to Health Equity seeks to delineate the causes of and the solutions to health inequities in the United States. This report focuses on what communities can do to promote health equity, what actions are needed by the many and varied stakeholders that are part of communities or support them, as well as the root causes and structural barriers that need to be overcome.

Download or read book Property Tax in Africa written by Riël C. D. Franzsen and published by . This book was released on 2017 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.

Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2021-10-19 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Taxation is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

Download or read book Regional Economic Outlook October 2015 written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-10-27 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Growth in sub-Saharan Africa has weakened after more than a decade of solid growth, although this overall outlook masks considerable variation across the region. Some countries have been negatively affected by falling prices of their main commodity exports. Oil-exporting countries, including Nigeria and Angola, have been hit hard by falling revenues and the resulting fiscal adjustments, while middle-income countries such as Ghana, South Africa, and Zambia are also facing unfavorable conditions. This October 2015 report discusses the fiscal and monetary policy adjustments necessary for these countries to adapt to the new environment. Chapter 2 looks at competitiveness in the region, analyzing the substantial trade integration that accompanied the recent period of high growth, and policy actions to nurture new sources of growth. Chapter 3 looks at the implications for the region of persistently high income and gender inequality and ways to reduce them.

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 473 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.

Download or read book Report of the Royal Commission on the Income Tax written by Great Britain. Royal Commission on the Income Tax and published by . This book was released on 1919 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book General Awareness Solved Papers written by YCT Expert Team and published by YOUTH COMPETITION TIMES. This book was released on with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2023-24 SSC JE Civil/Electrical/Mechanical General Awareness Solved Papers

Download or read book Taxing Crime written by Jean-Pierre Brun and published by World Bank Publications. This book was released on 2022-07-21 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement offi cials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes. • Chapter 1 provides an introduction. • Chapter 2 presents strategic considerations for establishing information exchange channels between tax and criminal investigative agencies. • Chapter 3 explains how to combine tax and financial crime prosecution as part of an interagency asset recovery strategy. • Chapter 4 discusses approaches to developing interagency information exchange at the regional and international levels. • Chapter 5 provides recommendations for future efforts to enhance the role of tax authorities in supporting efforts to combat money laundering and corruption, and the role of law enforcement authorities in the recovery of proceeds of tax crimes. • The appendix contains case studies that illustrate effective interagency cooperation, including at the international level.

Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1919 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt: