Download or read book New Zealand Tax Administration Act 1994 2013 edition written by CCH New Zealand Ltd and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 1777 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
Download or read book Tax Treaty Case Law around the Globe 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-02-20 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.
Download or read book Hybrid Entities in Tax Treaty Law written by Sriram Govind and published by Linde Verlag GmbH. This book was released on 2020-09-03 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided solid policy footing on this issue, there was still no common legal basis that countries could rely on for such positions. The increasing focus of countries towards the curbing of tax avoidance and abuse involving hybrid mismatch arrangements culminated in a specific action plan in the BEPS Project being dedicated to the design of domestic rules and the development of treaty provisions that would neutralize the tax effects of such arrangements. This volume provides an in-depth analysis of various aspects of this topic. It is divided into two parts – the first dealing exclusively with tax treaty issues arising in connection with hybrid entities and the second dealing with EU tax law issues surrounding hybrid entities. The former part comprises chapters analysing how tax treaties have historically dealt with this issue with a focus on domestic court jurisprudence, the positions in the OECD and the UN Model Conventions, the developments that have come about owing to the BEPS Project, and the impact of several existing measures, regimes, and vehicles on these tax treaty provisions. The latter part comprises chapters on how hybrid entities are dealt with under primary EU law, under various secondary law directives including the newly enacted Anti-Tax Avoidance Directives, and an analysis of policy solutions offered in this direction.
Download or read book Asian Yearbook of International Law written by B.S. Chimni and published by Routledge. This book was released on 2013-03-05 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Launched in 1991, The Asian Yearbook of International Law is a major refereed publication dedicated to international law issues as seen primarily from an Asian perspective, under the auspices of the Foundation for the Development of International Law in Asia (DILA). It is the first publication of its kind edited by a team of leading international law scholars from across Asia. The Yearbook provides a forum for the publication of articles in the field of international law, and other Asian international law topics, written by experts from the region and elsewhere. Its aim is twofold: to promote international law in Asia, and to provide an intellectual platform for the discussion and dissemination of Asian views and practices on contemporary international legal issues. Each volume of the Yearbook contains articles and shorter notes; a section on State practice; an overview of Asian states participation in multilateral treaties; succinct analysis of recent international legal developments in Asia; an agora section devoted to critical perspectives on international law issues; surveys of the activities of international organizations of special relevance to Asia; and book review, bibliography and documents sections. This volume offers Asian perspectives on topics including : treaty-making power in China; the crime of aggression, illegal fishing and the destruction of environment in armed conflicts.
Download or read book Australian Income Tax Legislation 2012 Vol 3 written by and published by CCH Australia Limited. This book was released on with total page 2625 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Handbook on International Taxation written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Download or read book East Timor and the International Community written by Heike Krieger and published by Cambridge University Press. This book was released on 1997 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: The long-running dispute over East Timor was for many years an unresolved item on the agenda of the international community. It involved issues of self-determination, non-recognition, and human rights. This book was first published in 1996, five years before East Timor regained its independence. It thus serves as a record of the basic materials relating to the historical background, to the circumstances of the Indonesian invasion and following incorporation of East Timor, to the subsequent development of the dispute in the light of the international community's response to it, and, finally, to the 1995 judgment of the International Court of Justice in the case concerning East Timor between Portugal and Australia. The volume contains a substantive introduction which places the documents in context and provides an overview of the political and legal issues of the dispute.
Download or read book Australian Income Tax Legislation 2011 Taxation Administration Act written by Australia and published by CCH Australia Limited. This book was released on 2011 with total page 2753 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.
Download or read book The Japanese Annual of International Law written by and published by . This book was released on 1977 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Department of State Bulletin written by United States. Department of State and published by . This book was released on 1981 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official monthly record of United States foreign policy.
Download or read book Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation written by Canadian Tax Foundation and published by . This book was released on 1997 with total page 1174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Australia Country Study Guide Volume 1 Strategic Information and Developments written by IBP, Inc and published by Lulu.com. This book was released on 2012-03-03 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Australia Country Study Guide - Strategic Information and Developments Volume 1 Strategic Information and Developments
Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Foreign Policy Series written by and published by . This book was released on 1971 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Appendix to the Journals of the House of Representatives of New Zealand written by New Zealand. Parliament. House of Representatives and published by . This book was released on 1968 with total page 1642 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes reports of the government departments.
Download or read book Department of State Publication written by and published by . This book was released on 1971 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt:
