Download or read book Tax Conventions with Brazil France and the Philippines written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1968 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Conventions with the Philippines and France written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1968 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Conventions with Brazil France and Philippines written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1968 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Conventions with Brazil France and the Philippines written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1968 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Convention with the Philippines and France written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1968 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports and Documents written by United States. Congress and published by . This book was released on with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internal Revenue Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1968 with total page 1034 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1974 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1968 with total page 1372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Download or read book Executive Rept written by United States. Congress. Senate and published by . This book was released on 1963 with total page 1366 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legislative History of the Committee on Foreign Relations United States Senate written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1963 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dictionary Catalog of the Department Library written by United States. Department of the Interior. Library and published by . This book was released on 1969 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Individuals Income under Double Taxation Conventions A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.

Download or read book Special Features of the UN Model Convention written by Anna Binder and published by Linde Verlag GmbH. This book was released on 2019-10-01 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.he OECD's BEPS project on the UN Model.

Download or read book Listing of Selected International Tax Conventions and Other Agreements Reprinted in the IRS Cumulative Bulletin 1913 1990 written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1991 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Journal of the Executive Proceedings of the Senate of the United States of America written by United States. Congress. Senate and published by . This book was released on 1968 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hearings Reports and Prints of the Senate Committee on Foreign Relations written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1967 with total page 1444 pages. Available in PDF, EPUB and Kindle. Book excerpt: