Download or read book International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration Proceedings of a Seminar Organised Jointly with OECD in Toronto in 1994 During the 48th Congress of the International Fiscal Association written by International Fiscal Association. Congress and published by Springer. This book was released on 1995-11-21 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar organised jointly with the OECD in Toronto in 1994 during the 48th congress of the International Fiscal Association.
Download or read book International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration written by and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals written by International Fiscal Association. Congress and published by Kluwer Law International B.V.. This book was released on 2003-01-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a seminar held in Oslo in 2002 during the 56th congress of the International Fiscal Association. Includes articles on the income tax treatment of transfers of residence by individuals.
Download or read book The OECD Model Convention 1997 and Beyond Current Problems of the Permanent Establishment Definition Proceedings Of A Seminar Held In New Delhi In 1997 During The 51st Congress Of The International Fiscal Association written by International Fiscal Association Staff and published by Springer. This book was released on 1999-05-28 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in New Delhi, India in 1997 during the 51st congress of the International Fiscal Association. Panel discussion centred on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment and which is the influence of the communications revolution on the permanent establishment concept.
Download or read book Klaus Vogel on Double Taxation Conventions written by Klaus Vogel and published by Springer. This book was released on 1997 with total page 1736 pages. Available in PDF, EPUB and Kindle. Book excerpt: Full Title: Klaus Vogel on Double Taxation Conventions, Third Edition, A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice. Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved. In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences. The first two editions have been used by lawyers, tax advisers, and scholars all over the world. Courts in Canada, Germany, South Africa, and the Netherlands have cited them as authority. This revised edition includes the most recent OECD Model revisions and all recent case law and relevant literature. The authors have rethought many of the problems discussed, further improved their argument, and amended their views where they have been convinced by opponents.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1997 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Business Taxation written by Sol Picciotto and published by Praeger. This book was released on 1992-03-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Download or read book The Influence of Corporate Law and Accounting Principles in Determining Taxable Income Proceedings of a Seminar Held in Geneva in 1996 During the 50th Congress of the International Fiscal Association written by International Fiscal Association. Congress and published by Springer. This book was released on 1997-10-09 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Geneva in 1996 during the 50th congress of the International Fiscal Association.
Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Download or read book The OECD Model Convention 1997 and Beyond Current Problems of the Permanent Establishment Definition Proceedings Of A Seminar Held In New Delhi In 1997 During The 51st Congress Of The International Fiscal Association written by and published by Springer. This book was released on 1999-05-28 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in New Delhi, India in 1997 during the 51st congress of the International Fiscal Association. Panel discussion centred on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment and which is the influence of the communications revolution on the permanent establishment concept.
Download or read book The OECD Model Convention 1996 and Beyond Proceedings of a Seminar Held in Geneva in 1996 During the 50th Congress of the International Fiscal Association written by International Fiscal Association. Congress and published by Springer. This book was released on 1998-11-26 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Geneva in 1996 during the 50th congress of the IFA International Fiscal Association.
Download or read book The OECD Model Convention 1998 and Beyond The Concept of Beneficial Ownership in Tax Treaties written by Klaus Vogel and published by Springer. This book was released on 2000-10-12 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in London in 1998 during the 52nd congress of the International Fiscal Association.
Download or read book Visions of the Tax Systems of the XXIst Century Proceedings of a Symposium Held in Geneva in 1996 During the 50th Congress of the International Fiscal Association written by International Fiscal Association and published by Springer. This book was released on 1997-10-09 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a symposium held in Geneva in 1996 during the 50th Congress of the International Fiscal Association.
Download or read book The Taxation of Companies in Europe written by International Bureau of Fiscal Documentation and published by . This book was released on 1998 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recent Acquisitions written by Ohio State University. College of Law. Library and published by . This book was released on 1998 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dividend Access Shares Stapled Stock Proceedings of a Seminar Held in Cannes France in 1995 During the 49th Congress of the International Fiscal Association written by International Fiscal Association. Congress and published by Springer. This book was released on 1996-11-25 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Cannes, France, in 1995 during the 49th congress of the International Fiscal Association.
Download or read book Cross Border Effects of Restructuring Including Change of Legal Form written by International Fiscal Association. Congress and published by Springer. This book was released on 2001-10-02 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Munich (Germany), in 2000 during the 54th congress of the International Fiscal Association. Presentations from panellists deal with the effects in the source state, the effects in the residence state, the impact of EC tax directives on dividends and treaty issues.
