Download or read book Introduction to French Law written by George A. Bermann and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: French law displays many characteristics that set it apart in a world class of its own. It can be said to proceed from a number of independent streams that coexist despite apparent contradiction. More than half of the 2283 articles of the famous Code Civile of 1804 remain unaltered; yet French administrative judges jealously guard their prerogative to create their own public law. And yet again, since the 1974 law empowering the legislature to convene the Constitutional Council that judges the constitutionality of laws under the 1958 Constitution, the courts' distinction between 'rules' and 'fu.
Download or read book Revenue Statistics 2001 written by OECD and published by OECD Publishing. This book was released on 2001-10-02 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book The French Property Buyer s Handbook written by Natalie Avella and published by Harriman House Limited. This book was released on 2004-06 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential new book takes you through all the stages of buying a house and moving to France, covering everything a non-French person needs to know about:? Buying a house in France- choosing the right area- the different property styles- looking for the right property- dealing with property agents- building your own house- arranging finance for the purchase- negotiating the property transaction? Moving to France- moving into your new house- getting all the paperwork right- opening bank accounts and tax- health and the French social security system- running a gite business- finding a job or starting a business in FrancePlus hundreds of tips and lots of advice on all those small matters that are key to making your purchase in France a success.All this is explained in straight-forward language, supported by a wealth of tables, contact details for further information, and many case studies of people who have bought property in France.Is this book for you?The book is for anyone looking to buy a property in France to use as a holiday home, to work from, or to start a new life abroad.It can be used as an active reference guide when "on the ground" in France, getting up early for that 8am appointment with an immobilier. But can also be used by people thinking about moving to France in the future, but who are not quite ready to make the move yet. This book highlights all the issues that you need to consider.
Download or read book Revenue Statistics 2016 written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes, presenting a set of detailed, internationally comparable tax data for OECD countries.
Download or read book Investment Fund Taxation written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2017-04-24 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. This is the first book to provide a comprehensive legal and practical analysis of the changes to the complex multilevel tax and regulatory framework concerning different types of investment funds. The contributions, updated as of late 2017, were originally presented at a conference held at the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide decisive insight into: – the regulatory regime for European investment funds; – the tax law and reforms in both Luxembourg and Germany; – the role of the European Commission’s State-aid practices; – examples of case law concerning the application of non-discrimination rules to various investment vehicles; – the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive; – the availability of tax treaty protection for different collective and non-collective investment funds; – the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments; – the value-added tax (VAT) treatment of investment funds and their managers; and – the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures. With its particular focus on Luxembourg – the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation – this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry. As the first in-depth treatment of the globally significant nexus between investment funds and taxation, the book will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.
Download or read book Revenue Statistics 2007 written by OECD and published by OECD Publishing. This book was released on 2007-10-17 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: A unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by IBFD. This book was released on 2011 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Download or read book Revenue Statistics 2004 written by OECD and published by OECD Publishing. This book was released on 2004-10-20 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: OECD Revenue Statistics provides detailed statistical data on tax, social security, and other revenues of OECD member country governments. Data are broken down by type of tax - at a very high level of detail - and level of government.
Download or read book VAT Neutrality written by Charlène Adline Herbain and published by Primento. This book was released on 2015-05-04 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.
Download or read book Revenue Statistics 2009 written by OECD and published by OECD Publishing. This book was released on 2009-11-24 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cette publication annuelle présente un ensemble unique de statistiques fiscales détaillées et comparables au niveau international, utilisant une présentation identique pour tous les pays de l’OCDE depuis 1965.
Download or read book Revenue Statistics 2012 written by OECD and published by OECD Publishing. This book was released on 2012-11-20 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book Revenue Statistics 2010 written by OECD and published by OECD Publishing. This book was released on 2010-12-15 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards along with a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.
Download or read book Revenue Statistics 2013 written by OECD and published by OECD Publishing. This book was released on 2013-12-17 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1980 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revenue Statistics 2002 written by OECD and published by OECD Publishing. This book was released on 2002-10-09 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book The Law of Yachts Yachting written by Richard Coles and published by Taylor & Francis. This book was released on 2018-04-17 with total page 617 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now it its second edition, The Law of Yachts and Yachting is a comprehensive treatise on the law relating to yachts and provides its readers with a thorough analysis of maritime law as relevant to the superyacht sector. Written by a team of leading yachting practitioners and researchers, it covers the legal issues arising during the life of a yacht. The book is written for the legal practitioner, yacht-broker and manager concerned with the operation of professionally crewed yachts including financing, registration, chartering, insurance, compliance and casualty management. Key Features - •The only practitioners’ book on the area •It covers all major aspects of yachting law in a single book •The Law of Yachts and Yachting is highly comprehensive - despite its main focus on contract and tort law, it contains references to public law and international law and practice •References to case law, English, foreign and international •Appendices containing essential source materials The second edition will cover important changes in the superyacht industry such as: the new MYBA Charter Form 2017, the Large Yacht Code (LY3) and the Passenger Yacht Code, both shortly to be consolidated into the new REG-YC, and the coming into force of the Maritime Labour Convention 2006, to name just a few.
