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 Federal Excise Tax Structure Compendium of papers on excise tax structure written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1964 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains submitted statements on excise tax revision proposals.

Download or read book Excise Tax Compendium written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1964 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Excise Tax Structure written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1964 with total page 1758 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hearings written by United States. Congress. House and published by . This book was released on 1963 with total page 2382 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book European Capital Markets written by Ira O. Scott and published by . This book was released on 1968 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Routledge Handbook of the Economics of European Integration written by Harald Badinger and published by Routledge. This book was released on 2015-10-05 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: Routledge Handbook of the Economics of European Integration provides readers with a brief but comprehensive overview of topics related to the process of European integration in the post-World War II period. Its short chapters reflect the most up-to-date and concise research, written by a collective of experts on their own subjects. The aim of this book is twofold. Firstly, the text illustrates the broad and diverse range of issues associated with European integration, and lastly, the key approaches and findings are summarised. Since institutional integration in Europe is an ongoing process, with possibly frequent and sometimes rapid changes, the chapters are intended to focus on the key features of the economic analyses of these topics. A wide and diverse set of economic issues is of direct relevance for European integration. These topics cover various fields, ranging from the history of the European Economic and Monetary Union, EU Trade Policy and the stability of international trade, single market issues over fiscal, monetary and other policies, the crisis that faces the Euro area, and institutions such as EU Council of Ministers. Not surprisingly, many of these issues have also been analysed from a European perspective. This handbook is designed to provide students, researchers, the public and policy makers with ready and accessible knowledge of issues related to European integration and will provide the definitive overview of research in the area.

Download or read book Hearings written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1964 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Coordination in the European Community written by Sijbren Cnossen and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.

Download or read book The 1965 Western Europe Agricultural Situation written by and published by . This book was released on 1965 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1964 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Committee Prints written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1964 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Western Europe Great Britain and Canada written by and published by . This book was released on 1968 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book General Catalogue of Printed Books written by British Museum. Department of Printed Books and published by . This book was released on 1969 with total page 1138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Unpublished Research on Western Europe Completed and in Progress written by United States Department of State. External Research Division and published by . This book was released on 1964 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning in 1954, Apr. issue lists studies in progress; Oct. issue, completed studies.

Download or read book Bibliography of Agriculture written by and published by . This book was released on 1964 with total page 1438 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transfer Pricing and the Arm s Length Principle in International Tax Law written by Jens Wittendorff and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt: The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.