Download or read book Canada Income Tax Double Taxation Treaties with Foreign Countries Handbook Volume 1 written by IBP USA and published by Lulu.com. This book was released on with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Model Tax Convention on Income and on Capital Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Download or read book Draft Double Taxation Convention on Income and Capital 1963 written by and published by . This book was released on 1963 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Download or read book Annuaire Canadien de Droit International 1995 written by D. M. McRae and published by UBC Press. This book was released on 1996 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Canadian Yearbook of International Law is issued annually under the auspices of the Canadian Branch of the International Law Association (Canadian Society of International Law) and the Canadian Council on International Law. The Yearbook contains articles of lasting significance in the field of international legal studies, a notes and comments section, a digest of international economic law, a section on current Canadian practice in international law, a digest of important Canadian cases in the fields of public international law, private international law, and conflict of laws, a list of recent Canadian treaties, and book reviews.
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 440 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 on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. 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 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Model Tax Convention on Income and on Capital 2017 Full Version written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Download or read book Estonia Company Laws and Regulations Handbook Volume 1 Strategic Information and Basic Laws written by IBP USA and published by Lulu.com. This book was released on with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Download or read book International Tax Treaties of All Nations Series B written by Walter H. Diamond and published by . This book was released on 1978 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Treaties in Force written by and published by . This book was released on 2014 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Model Tax Convention on Income and on Capital 2014 Full Version written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 2289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse Sixth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2024-03-20 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping.
Download or read book Treaties in Force written by United States Department of State - Office of the Legal Adviser and published by Government Printing Office. This book was released on 2014-04-08 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treaties in Force is prepared by the Department of State for the purpose of providing information on treaties and other international agreements to which the United States has become a party and which are carried on the records of the Department of State as being in force as of its stated publication date, January 1, 2013. With respect to treaties and agreements in force as of January 1, 2013, information regarding status is up to date as of the date indicated as authoritative. The term “treaty” as a matter of U.S. constitutional law denotes international agreements made by the President with the advice and consent of the Senate in accordance with Article II, section 2 of the Constitution of the United States. In addition to such “treaties”, this publication covers international agreements in force that have been concluded by the Executive (a) pursuant to or in accordance with existing legislation or a prior treaty; (b) subject to congressional approval or implementation, and/or (c) under and in accordance with the President’s constitutional powers. Treaties in Force is arranged in two sections. Section 1 includes bilateral treaties and other international agreements listed by country or other international entity with subject headings under each entry. Arrangements with territorial possessions of a country appear at the end of the entry for that country. In some cases, treaties and international agreements applicable to a territory prior to its independence are included in the entry for that country on the basis of its assumption of treaty obligations upon becoming independent, as noted at the beginning of the entry for that country. For convenience, some treaties and agreements concluded with countries whose name or statehood status has changed continue to be listed under the name in use at the time the agreement was concluded, if the title of the treaty or agreement has not been formally amended. Section 2 lists multilateral treaties and other international agreements to which the United States is a party, arranged by subject. The depositary is the authoritative source for a current list of parties and information on other matters concerning the status of the agreement, and status information often changes. Information is provided on the depositary for the agreement in question, and contact information, including an Internet site is provided for the depositary where available.
Download or read book Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations written by United Nations Staff and published by The Stationery Office. This book was released on 2003 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treaties and International Agreements Registered or Filed and Recorded with the Secretariat of the United Nations
Download or read book United States Congressional Serial Set Catalog Numerical Lists and Schedule of Volumes 105th Congress 1997 1998 written by U S Government Printing Office and published by Government Printing Office. This book was released on 2009 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD G20 Base Erosion and Profit Shifting Project Prevention of Tax Treaty Abuse Fifth Peer Review Report on Treaty Shopping Inclusive Framework on BEPS Action 6 written by OECD and published by OECD Publishing. This book was released on 2023-03-21 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping.
