Download or read book Source Versus Residence written by Michael Lang and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.
Download or read book Sources of Phosphorus in Stormwater and Street Dirt from Two Urban Residential Basins in Madison Wisconsin 1994 95 written by Robert J. Waschbusch and published by . This book was released on 1999 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Perspectives on E Commerce Taxation Law written by Subhajit Basu and published by Ashgate Publishing, Ltd.. This book was released on 2007 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field.
Download or read book The Effects of Mobile source Air and Noise Pollution on Residential Property Values written by Jon P. Nelson and published by . This book was released on 1975 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Source Versus Residence written by Michael Lang/ Pasquale Pistone / Josef Schuch / Claus Staringer and published by . This book was released on 2008-09-01 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Model Tax Convention, other treaties, and the bilateral treaties drafted in accordance with these models allocate the taxing rights between the state of source and the state of residence. The allocation rules for income taxation are determined by Articles 6 to 21 of the OECD Model Convention. Courts, tax administrations, and practitioners have to deal with a growing number of interpretation and application problems in connection with these rules. The publication at hand provides an analysis of the allocation rules of the OECD Model Tax Convention and their equivalents in bilateral tax treaties and proposes possible alternatives.
Download or read book CJEU Case Law in Direct Taxation Territoriality and Fundamental Freedoms written by Stephanie Zolles and published by Linde Verlag GmbH. This book was released on 2023-07-13 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.
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 U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook on the Use of Administrative Sources and Sample Surveys to Measure International Migration in CIS Countries written by United Nations Economic Commission for Europe and published by United Nations. This book was released on 2016-12-09 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migration is a powerful driver and important consequence of economic, political and social change, and there fore needs to be adequately measured and understood. However, the improvement of statistical systems to measure migration has been a slow process because of weak coordination between migration statistics producers, discrepancies in the applied definitions, and challenges related to data collection. The objective of this handbook is to guide statisticians and other professionals in producing and using data on international migration from administrative sources and household surveys in the CIS region. It describes the key concepts and definitions for the measurement of international migration. It also provides practical information on the sources of administrative data and their use, and highlights the related methodological and organizational challenges.
Download or read book Tax Treaty Case Law around the Globe 2020 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2021-08-04 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 32 most important tax treaty cases that were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, “Tax Treaty Case Law around the Globe 2020” is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Residential Energy Consumption Survey written by and published by . This book was released on 1990 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Non discrimination in Tax Treaty Law and World Trade Law written by Kasper Dziurdź and published by Kluwer Law International B.V.. This book was released on 2019-07-23 with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.
Download or read book Handbook on Residential Property Price Indices written by OECD and published by OECD Publishing. This book was released on 2013-04-22 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook provides, for the first time, comprehensive guidelines for the compilation of Residential Property Price Indexes and explains in depth the methods and best practices used to calculate an RPPI.
Download or read book Fundamentals of Risk Analysis and Risk Management written by Vlasta Molak and published by CRC Press. This book was released on 1996-11-26 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book bridges the gap between the many different disciplines used in applications of risk analysis to real world problems. Contributed by some of the world's leading experts, it creates a common information base and language for all risk analysis practitioners, risk managers, and decision makers. Valuable as both a reference for practitioners and a comprehensive textbook for students, Fundamentals of Risk Analysis and Risk Management is a unique contribution to the field. Its broad coverage ranges from basic theory of risk analysis to practical applications, risk perception, legal and political issues, and risk management.
Download or read book New York Court of Appeals Records and Briefs written by New York (State). and published by . This book was released on with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin for International Taxation written by and published by . This book was released on 2006 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Bengal Regulations written by Punjab (India) and published by . This book was released on 1897 with total page 1314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
