Download or read book Three Essays in International Taxation written by Henri J. Chaoul and published by . This book was released on 1995 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Three Essays in International Taxation written by Sangwhan Lho and published by . This book was released on 1996 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Three Essays on International Corporate Taxation written by Fabian Rose and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essays on International Taxation written by Dhruv Sanghavi and published by Bloomsbury Publishing. This book was released on 2020-05-06 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom

Download or read book A Tax Globalist written by Maarten J. Ellis and published by IBFD. This book was released on 2005 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Festschrift comprises 20 essays on a wide range of issues of International and European tax law, written by friends and colleagues of Maarten J. Ellis in honour of his academic work, and presented on the occasion of his valedictory lecture held in Rotterdam on 17 March 2005.

Download or read book Three Essays on International Corporate Income Taxation written by Xiaoying Wang and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essays in International Taxation 1976 written by United States. Department of the Treasury and published by . This book was released on 1977 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays analyse the interactions between tax law and tax policy. The analyses evaluate changes which presuppose the foreign tax credit mechanism, the separate taxation of corporations and their shareholders, and other basic elements in US taxation of foreign income.

Download or read book Follow the Money written by Michael J. Graetz and published by Yale Law Library. This book was released on 2016-05-02 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the backrooms of law and accounting firms to the front pages of news organizations around the world. In the words of a top Australian tax official, international tax law has now become a topic of barbeque conversations. Public anger has, in turn, brought previously arcane issues of international taxation onto the agenda of heads of government around the world. Despite all the attention, however, issues of international income taxation are often not well understood. In this collection of essays, written over the past two decades, renowned tax expert Michael J. Graetz reveals how current international tax policy came into place nearly a century ago, critiques the inadequate principles still being used to make international tax policy, identifies and dissects the most prevalent tax avoidance techniques, and offers important suggestions for reform. This book is indispensable for anyone interested in international income taxation.

Download or read book Three Essays on Export Taxes written by Olga Solleder and published by . This book was released on 2013 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Three Essays on International Trade and Factor Flows written by Ryo Takashima and published by . This book was released on 2005 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essays on International Taxation written by Herbert H. Alpert and published by Kluwer Law International. This book was released on 1993 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is to serve as a textbook for students of Tax Law and/or of European Law, & as a reference book for tax or Community Law practitioners. In about 450 pages it offers a survey or the tax implications of European integration, & a discussion of the Community tax rules in force & pending. Roughly, the contents may be divided into five main themes: national tax consequences of primary Community Law (Community loyalty; non-discrimination; 'the four' freedoms'; external tax relations; case law of the European Court); Community tax harmonisation policy (the ABC-, Van den Tempel-, Neumark-, Derringer-, & Ruding Reports; the White Paper; the Maastricht Treaty; Subsidiarity; survey of the national systems of company taxation; tax competition ; future developments); current & pending secondary Community Law concerning indirect taxes (Value Added Tax, Customs & Excises, Capital Duty, Eco-Taxes); current & pending secondary Community Law concerning direct taxes (Parent/subsidiary & Merger Directives; Arbitration Convention; proposed Directives on interest & royalties & on loss compensation); Exchange of information between national tax administrations. In annexes, the texts of the relevant secondary Community legislation, pending as well as in force, are included.

Download or read book Essays in International Taxation written by Niels Johannesen and published by . This book was released on 2010 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essays on International Taxation written by Herbert H. Alpert and published by Kluwer Law International. This book was released on 1993-10-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Three Essays on International Finance written by Bhavik Rajesh Parikh and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: There are three essays in this dissertation. The first essay provides information regarding tax havens and its role in portfolio equity flows. For a sample of 70 countries average portfolio flows received from tax haven countries is higher than average flows received from non tax haven countries. When countries increase personal tax rates, portfolio equity flows from tax haven countries increases as compared to non tax haven countries. These effects are consistent for countries belonging to emerging, frontier and developed markets and whether a given country has high or low corporate governance. The second essay looks at the impact of tax treaties on valuations, equity flows and cost of equity capital. We construct a dyadic time series for 64 countries finding that the existence of over 2500 bilateral double taxation treaties (DTTs) facilitates effeciencies of foreign portfolio investment (FPI) by reducing investors' tax budens. Our analysis incoporates fixed effects, corporate and personal taxes and other control variables. Subsequent to countries' signing DTTS, annual flows increase significnatly, investors' benefits from tax savings, corporate equity valuation increases, and equity capital costs decline. Third essay looks at the impact of macro-economic uncertainty and stock index returns. Our resuls sugges that global GDP uncertainty is corrlated with country returns. More global macro uncertainty (GUN) is associated with higher country index returns. During non-crisis years, local macro uncertainty (CSUN) is uncorrelated with country returns. However CSUN is important for explaining market returns during extreme down markets. Thus macro uncertainty is a priced factor and differentation between country specific and global macro uncertainty is important. Lastly, we dcompose uncertainty into private and common components and study their effects. .

Download or read book Essays in international taxation written by and published by . This book was released on 1977 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Three Essays in International Economics written by Mine Zeynep Senses and published by . This book was released on 2005 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Three Essays on International Trade and Multinational Firms written by Nathaniel P. S. Cook and published by . This book was released on 2007 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: