Download or read book The Prussian Income Tax written by Joseph Adna Hill and published by . This book was released on 1892 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Income Tax written by Edwin Robert Anderson Seligman and published by . This book was released on 1911 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Taxation written by Kossuth Kent Kennan and published by . This book was released on 1910 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Taxation of Income from Services under Double Taxation Conventions written by Marta Castelon and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the international taxation. This multiple-award-winning book is an indispensable tool for practitioners and a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. It also offers the rst in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resulting from the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative. With the thorough analysis of the international taxation of income from services over the last two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality. With an abundance of case studies, treaty interpretations, appraisals of policy discussions, and practical solutions, the author examines every aspect of the subject, including the following: – the Model DTCs of the OECD, the United Nations, Germany, and the United States, their similarities and differences; – relationships among the MLI, the Model DTCs, and speci c DTCs; – development of the provisions dealing with services in the DTCs; – how tax authorities and courts of different countries (e.g., the United States, Germany, Brazil, India, and China) apply DTC provisions on the taxation of international services; – opportunities and risks relating to different business practices, such as the subcontracting of services provisions, the hiring-out of labour, the secondment of employees, and the engagement of contract and toll manufacturers; – practical questions about the taxation of different distribution models – from fully edged distributors to commissionaires; – challenges and proposals relating to the differentiation between various types of services under DTCs; – the permanent establishment concept; – to what extent the structure, purposes, and scope of DTCs differ from those of the General Agreement on Trade in Services (GATS); – how changes in the US Model DTC of 2016 affect international service provisions; and – proposed changes to amending the OECD and UN Model DTCs. Viable proposals to simplify DTC provisions dealing with service income and align them with current challenges such as the digital economy and the increasing volume of remote services are offered, particularly in light of the likely impact of the ‘BEPS package’ and its subsequent MLI. This book is poised to become one of the key practice resources for tax lawyers, in-house counsel, and policymakers in the coming years. Interested academics too will bene t from the author’s skill in recognizing the ongoing role of taxation fundamentals in the major revolution currently underway.

Download or read book States of Obligation written by Yanni Kotsonis and published by University of Toronto Press. This book was released on 2014-01-01 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a transformation of state fiscal power that was also underway across Western Europe and North America. States of Obligation is the first sustained study of the Russian taxation system, the first to study its European and transatlantic context, and the first to expose the essential continuities between the fiscal practices of the Russian Empire and the Soviet Union. Using a wealth of materials from provincial and local archives across Russia, Yanni Kotsonis examines how taxation was simultaneously a revenue-raising and a state-building tool, a claim on the person and a way to produce a new kind of citizenship. During successive political, wartime, and revolutionary crises between 1855 and 1928, state fiscal power was used to forge social and financial unity and fairness and a direct relationship with individual Russians. State power eventually overwhelmed both the private sector economy and the fragile realm of personal privacy. States of Obligation is at once a study in Russian economic history and a reflection on the modern state and the modern citizen.

Download or read book Studies in the History of Tax Law Volume 6 written by John Tiley and published by A&C Black. This book was released on 2014-07-18 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.

Download or read book Top Incomes Over the Twentieth Century written by A. B. Atkinson and published by Oxford University Press, USA. This book was released on 2007-05-10 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on pioneering research on top incomes, this volume uses data from income tax records in 10 OECD countries over the past century to cast new light on the dramatic changes that have taken place among top earners. The volume provides rich material for exploring inequality, taxation, the impact of wars, and executive compensation.

Download or read book Dictionary of Political Economy written by Robert Harry Inglis Palgrave and published by . This book was released on 1896 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Consular Reports written by United States. Bureau of Foreign Commerce and published by . This book was released on 1902 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Cambridge Economic History of Europe written by Michael Moïssey Postan and published by Cambridge University Press. This book was released on 1966 with total page 1278 pages. Available in PDF, EPUB and Kindle. Book excerpt: For contents and other editions, see Title Catalog.

Download or read book Palgrave s Dictionary of Political Economy written by John Eatwell and published by Springer. This book was released on 2016-06-07 with total page 2467 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Politics of the Prussian Nobility written by Robert M. Berdahl and published by Princeton University Press. This book was released on 2014-07-14 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measured by its capacity to endure, the Prussian nobility was the most successful in the modern history of continental Europe. Throughout the long vicissitudes of its history, this class--the Junkers--displayed a remarkable ability to adapt to new circumstances and maintain its own political power. Robert Berdahl presents a comprehensive interpretation of the tenacity of the Prussian nobles from the late eighteenth century until the revolution of 1848. At one level, he provides a richly detailed economic, social, and political history: the story of how the landowning nobility coped with changes in rural social relations after the emancipation of the serfs in 1807 and of how it survived the agrarian depression of the 1820s by the development of capitalist agriculture. At another level, he shows how the Junkers developed an ideology of conservatism that justified their control of a society that was becoming increasingly bourgeois. The domination of society by members of the nobility was traditionally supported by their experience in governing landed estates and particularly by the imagery of paternalism. Capitalist agriculture undermined the old landlord-peasant relations, but the nobility continued to exploit paternalistic images of domination. Originally published in 1988. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.

Download or read book Report of the State Board of Equalization for written by California. State Board of Equalization and published by . This book was released on 1914 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report of the California State Board of Equalization for written by California. State Board of Equalization and published by . This book was released on 1914 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report of the State Board of Equalization for the Years written by California. State Board of Equalization and published by . This book was released on 1912 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Biennial Report of the State Board of Equalization for the written by California. State Board of Equalization and published by . This book was released on 1914 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Studies in the History of Tax Law Volume 3 written by John Tiley and published by Bloomsbury Publishing. This book was released on 2009-09-17 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole the papers, by leading tax scholars from all over the world, once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship.