Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1965 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Publications of the International Bureau of Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1970 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxes International written by and published by . This book was released on 1986 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Martindale Hubbell International Law Directory written by and published by . This book was released on 2003 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ulrich s International Periodicals Directory written by Carolyn Farquhar Ulrich and published by . This book was released on 2000 with total page 2464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume for 1947 includes "A list of clandestine periodicals of World War II, by Adrienne Florence Muzzy."
Download or read book Internationale Bibliographie der Fachzeitschriften written by and published by . This book was released on 1967 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Shortcomings in the EU Merger Directive written by Frederik Boulogne and published by Kluwer Law International B.V.. This book was released on 2016-03-23 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: – Which entities have access to the Merger Directive and which entities should have access to it? – Which operations are covered by the Merger Directive and which operations should be covered? – Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? – How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? – Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive’s objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.
Download or read book European Law Libraries Guide written by International Association of Law Libraries and published by . This book was released on 1971 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Aanwinsten van de Centrale Bibliotheek Queteletfonds written by Bibliothèque centrale (Fonds Quetelet) and published by . This book was released on 1999 with total page 982 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Books in Print written by and published by . This book was released on 1998 with total page 1294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Acronyms Initialisms Abbreviations Dictionary written by Gale Research Company and published by Gale Cengage. This book was released on 1997 with total page 1066 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each volume separately titled: v. 1, Acronyms, initialisms & abbreviations dictionary; v. 2, New acronyms, initialisms & abbreviations (formerly issued independently as New acronyms and initialisms); v. 3, Reverse acronyms, initialisms & abbreviations dictionary (formerly issued independently as Reverse acronyms and initialisms dictionary).
Download or read book Guide to Microforms in Print written by and published by . This book was released on 1999 with total page 960 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Literary Market Place European Edition written by and published by . This book was released on 1998 with total page 1534 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Edition XII Worldwide Directory of Postgraduate Studies in Arts Humanities and Social Sciences 1997 98 written by and published by . This book was released on 1996 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Edition XII Worldwide Directory of Postgraduate Studies in Arts Humanities and Social Sciences written by and published by . This book was released on 1997 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:
