Download or read book Principes Applicables Mati re de Prix de Transfert L intention Des Entreprises Multinationales Et Des Administrations Fiscales written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 1994 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This discussion document provides the text of Part 1 of a report which, when finalised, is intended to set forth internationally agreed transfer pricing guidelines.
Download or read book The Methods of Taxation Compared with the Established Principles of Justice written by David MacGregor Means and published by . This book was released on 1909 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Download or read book Fiscal Rules Limits on Governmental Deficits and Debt written by Fred L. Morrison and published by Springer. This book was released on 2016-08-11 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines legal limitations on government deficit and debt and its impact on the ability of nations to provide services to their residents. It studies constitutional and statutory limitations, as well as those imposed by international treaties and other instruments, including those of both the European Union and the International Monetary Fund. The book contains a general report examining the fiscal rules that govern the budgets and expenditures of nation states. The general report is followed by a special report which covers the limits imposed by the European Union and by the smaller group of countries constituting the Eurozone. Ten national reports, describing the limits in their respective countries, form the basis of the general report. These countries include eight members of the European Union (five of which use the Euro and three of which do not), one other European state and one non-European state. The reports include two countries in which constitutional “debt brakes” limit national deficit and debt.
Download or read book Recueil Des Cours Volume 25 1928 V written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Journal of the Royal Statistical Society written by Royal Statistical Society (Great Britain) and published by . This book was released on 1904 with total page 962 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published papers whose appeal lies in their subject-matter rather than their technical statistical contents. Medical, social, educational, legal,demographic and governmental issues are of particular concern.
Download or read book Les Livres de L ann e written by and published by . This book was released on 1927 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Download or read book Annuaire Europeen 1991 written by J. L. Messia and published by Martinus Nijhoff Publishers. This book was released on 1993-07-15 with total page 1272 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of European organisations and the Organisation for Economic Co-operation and Development. Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. In addition, a number of articles on topics of general interest are included in each volume. A general index by subject and name, and a cumulative index of all the articles which have appeared in the "Yearbook," are included in every volume and provide direct access to the "Yearbook's" subject matter. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions.
Download or read book Principles of Interpretation in Internal and International Tax Law written by Jean van Houtte and published by . This book was released on 1968 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treatise on the relationship between tax law and civil law, chiefly in Europe, with references to case law, tax literature, and international treaties.
Download or read book European Yearbook 1986 written by P. Drillien and published by Martinus Nijhoff Publishers. This book was released on 1988-09-08 with total page 1064 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Yearbook promotes the scientific study of nineteen European supranational organisations and the OECD. Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation.
Download or read book Droit de la finance alternative written by Jean-Marc Moulin and published by Bruylant. This book was released on 2017-05-11 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: La finance est en crise ; mais elle est indispensable à la vie des hommes en société. Cependant, il serait abusif de considérer "la finance" comme un tout homogène. En effet, loin de la finance conventionnelle qui fait la une de l'actualité, il existe une finance dite alternative qui tente de placer et de maintenir l'Homme au centre de son projet et à l'horizon de son ambition. Cet ouvrage, premier du genre, se propose de présenter sous forme d'études réalisées par des spécialistes du droit financier, les manifestations de cette finance alternative, les outils, instruments et techniques juridiques qui existent et qui permettent de concilier finance et humanisme. À travers l'analyse des critères de développement durable ou religieux appliqués à la finance, des monnaies alternatives, du microcrédit, de la notation extra-financière, du mutualisme et du coopératisme en finance, du crowdfunding, des fonds éthiques, du financement associatif, du financement alternatif de l'habitat ou du soutien des collectivités publiques aux entreprises, ce livre fait, en France comme en Espagne, au Royaume-Uni, en Grèce et au Canada, un tour d'horizon complet de ce segment du secteur financier souvent méconnu et qui offre néanmoins aux Hommes de réaliser leurs projets dans la perspective d'un mieux-être collectif. Pour rompre avec l'idée que la finance n'est que spéculation et prédation.
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 Suppl ment Au Trait Des Droits D enregistrement de Timbre D hypoth ques Et Des Contraventions la Loi Du 25 Ventose an XI written by Paul Lucas-Championnière and published by . This book was released on 1851 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Seaports Law written by E. van Hooydonk and published by Maklu. This book was released on 2003 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, the European Commission published its so-called Ports Package, a first attempt at developing a European policy for seaports. The Ports Package includes a Directive on Market Access to Port Services, which will influence the port industry thoroughly and lead to fundamental changes in daily port operations. In this volume, academics as well as practising lawyers from France, Ireland, Italy and Belgium describe the legal framework for the several branches of the port sector, recalling the far-reaching practical implications of existing general EU law and discussing the latest versions of the Port Services Directive proposal. Completed by authoritative views from the head of the Commission's ports unit, a specialist MEP, and representatives from both the public and the private port sector, this book offers a fairly complete overview of existing port law as well as the main points of concern in the policy debate. Its purpose is to serve both as a policy background document and as a working tool for public and private port players, as well as for academics and lawyers.
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
