Download or read book The Dynamics of Taxation written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2020-10-15 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.

Download or read book United States Treaties and Other International Agreements written by United States and published by . This book was released on 1976 with total page 1324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hybrid Financial Instruments Double Non Taxation and Linking Rules written by Félix Daniel Martínez Laguna and published by Kluwer Law International B.V.. This book was released on 2019-06-12 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the “linking rules” developed to combat double non-taxation stemming from HFIs within the framework of the Base Erosion and Profit Shifting project of the Organisation for Economic Co-operation and Development (OECD) and the anti-avoidance initiatives of the European Union (EU). These complex rules have now become essential in international taxation. The book deals incisively with crucial theoretical and practical issues as the following: Economic and legal reasons for financing business activity through debt instruments, equity instruments and/or HFIs. Qualification of financial instruments from different perspectives such as economics, corporate finance, corporate law, financial accounting law, regulatory law and tax law and their interrelation. The concept of double non-taxation as a mere outcome of parallel exercises of sovereignty by different states and the role it plays within the international debate. The concepts of tax planning, tax avoidance and the misleading concept of aggressive tax planning within a tax competition international scenario and their relation with HFIs. Comprehensive policy, legal and technical detail and explanation of the linking rules proposed by the OECD (i.e., BEPS Project Action 2) and the EU (e.g., Anti-Tax Avoidance Directive). The (in)compatibility of linking rules with existing tax treaty rules and EU primary law. The author refers throughout to relevant model convention provisions, EU case law and a vast number of references of official documentation and literature. With its detailed attention to the concept and legal nature of HFIs and double non-taxation, the critical and comprehensive analysis of the linking rules developed by the OECD and the EU, this provocative book allows to reconsider the legality of these linking rules and will quickly become a much-used problem-solving resource for policymakers, tax practitioners, tax authorities and tax academics. This book allows to rethink whether linking rules relate to a solution or create actual legal issues.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Colombia 2014 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2014-04-24 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia.

Download or read book Treaties and Other International Acts Series written by United States and published by . This book was released on 1946 with total page 796 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annual Report written by Compania de Cemento Argos S.A. and published by . This book was released on 2000 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Colombia 2015 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Colombia.

Download or read book Catalog written by University of Texas. Library. Latin American Collection and published by . This book was released on 1969 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews El Salvador 2015 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of El Salvador's legal and regulatory framework for the exchange of information for tax purposes.

Download or read book Annual Report written by Monomeros Colombo Venezolanos, S.A. and published by . This book was released on 1988 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews El Salvador 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of El Salvador.

Download or read book Library of Congress Catalog written by Library of Congress and published by . This book was released on 1974 with total page 866 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with 1953, entries for Motion pictures and filmstrips, Music and phonorecords form separate parts of the Library of Congress catalogue. Entries for Maps and atlases were issued separately 1953-1955.

Download or read book Tax Reform in Developing Countries written by Wayne R. Thirsk and published by World Bank Publications. This book was released on 1997 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1976 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Venezuelan Income Tax Law of 1948 and Regulations of the Same Law Decreed in 1949 written by Venezuela and published by . This book was released on 1950 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La Pol tica Del Ministerio de Desarrollo By Hernando Agudelo Villa written by COLOMBIA. Republic of Colombia, 1886- Ministerio de Desarrollo Económico and published by . This book was released on 1972 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Statistics in Latin America and the Caribbean 2018 written by OECD and published by OECD Publishing. This book was released on 2018-03-27 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member countries. The publication is based on the OECD Revenue Statistics database.