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Comparison And Assessment Of The Tax Treatment Of Foreign Source Income In Canada Australia France Germany And The United States
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Book Synopsis Comparison and Assessment of the Tax Treatment of Foreign-source Income in Canada, Australia, France, Germany and the United States by : Brian J. Arnold
Download or read book Comparison and Assessment of the Tax Treatment of Foreign-source Income in Canada, Australia, France, Germany and the United States written by Brian J. Arnold and published by The Committee. This book was released on 1996 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report deals with selected aspects of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the US. It emphasizes the structural features of each country's tax system with respect to the taxation of foreign-source income derived by resident corporations. In particular, the report focuses on the taxation of dividends from foreign corporations, controlled foreign corporation (CFC) rules, foreign investment funds rules, and source of income and expense rules.
Book Synopsis International Taxation by : James R. White
Download or read book International Taxation written by James R. White and published by DIANE Publishing. This book was released on 2010-02 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: A debate is underway about how the U.S. should tax foreign-source, corp. income. Currently, the U.S. allows domestic corp. to defer tax on the earnings of their foreign subsidiaries and also gives credits for foreign taxes paid, while most other developed countries exempt the active earnings of their multinational corp. foreign subsidiaries from domestic tax. This report describes for a group of study countries with exemption systems: (1) the rules for exempting foreign-source income; and (2) the compliance risk and taxpayer compliance burden, such as recordkeeping, of the rules. The countries selected are Australia, Canada, France, Germany, and the Netherlands. Charts and tables.
Book Synopsis OECD Economic Surveys: Canada 1997 by : OECD
Download or read book OECD Economic Surveys: Canada 1997 written by OECD and published by OECD Publishing. This book was released on 1997-11-03 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1997 edition of OECD's periodic surveys of Canada's economy examines recent economic developments, policies and prospects. It includes a special feature on the tax system.
Book Synopsis Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries by : Daniel Sandler
Download or read book Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries written by Daniel Sandler and published by Kluwer Law International B.V.. This book was released on 1998-07-29 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.
Book Synopsis The Politics of Income Taxation by : Steffen Ganghof
Download or read book The Politics of Income Taxation written by Steffen Ganghof and published by ECPR Press. This book was released on 2006 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1999 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comparative Income Taxation by : Brian J. Arnold
Download or read book Comparative Income Taxation written by Brian J. Arnold and published by Kluwer Law International B.V.. This book was released on 2019-12-09 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world’s most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions—Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States—China and India have now been added to provide the perspective of developing countries. Individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems’ substantive rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following: classification of business entities; taxation of corporations and their shareholders; corporate organization and restructuring; taxation of partnerships; residence and source taxation; controlled foreign company rules; restrictions on the deduction of interest; courts dealing with tax matters; and effect of tax treaties. Several new topics—including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy—have been added. Especially timely are discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting project. The introduction has also been expanded to include a new section on European Union (EU) law as it affects the tax laws of EU Member States. This new edition of a classic source of information and analysis for students, professors, researchers, tax practitioners and tax policy officials on the different ways that countries design their income tax systems will be widely welcomed by the international tax community.
Download or read book OECD Economic Surveys written by and published by . This book was released on 1994 with total page 778 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield
Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Author :United States Government Accountability Office Publisher :Createspace Independent Publishing Platform ISBN 13 :9781976201332 Total Pages :46 pages Book Rating :4.2/5 (13 download)
Book Synopsis International Taxation by : United States Government Accountability Office
Download or read book International Taxation written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-09-09 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: debate is underway about how the United States should tax foreign-source, corporate income. Currently, the United States allows domestic corporations to defer tax on the earnings of their foreign subsidiaries and also gives credits for foreign taxes paid, while most other developed countries exempt the active earnings of their multinational corporations' foreign subsidiaries from domestic tax. The debate has focused on economic issues with little attention to tax administration. GAO was asked to describe for a group of study countries with exemption systems: (1) the rules for exempting foreign-source income, and (2) the compliance risk and taxpayer compliance burden, such as recordkeeping, of the rules. The study countries, selected to provide a range of exemption systems, are Australia, Canada, France, Germany, and the Netherlands. For these countries GAO reviewed documents; interviewed government officials, academic experts, and business representatives; and compared tax policies, compliance activities and taxpayer reporting requirements. Because changing the United States system of taxing foreign-source income is a policy decision, GAO is
Book Synopsis Economic Surveys by the OECD. by : Organisation for European Economic Co-operation
Download or read book Economic Surveys by the OECD. written by Organisation for European Economic Co-operation and published by . This book was released on 1996 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis North American Linkages by : University of Calgary
Download or read book North American Linkages written by University of Calgary and published by Calgary : University of Calgary Press. This book was released on 2003 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization continues to link the economies of all three North American partners into the world economy. At the same time, Canada's trade linkages with the U.S. and Mexico are growing rapidly and continue to evolve, creating new opportunities and some unique challenges. The overall policy challenge for Canada is how to better manage challenges and maximize opportunities presented by the growing North American linkages.Over thirty internationally renowned experts contribute to this in-depth volume on important policy issues of deepening North American linkages.
Book Synopsis Report of the Technical Committee on Business Taxation by : Canada. Technical Committee on Business Taxation
Download or read book Report of the Technical Committee on Business Taxation written by Canada. Technical Committee on Business Taxation and published by . This book was released on 1997 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Implications of U.S. Business Tax Reform by : Andrew B. Lyon
Download or read book International Implications of U.S. Business Tax Reform written by Andrew B. Lyon and published by The Committee. This book was released on 1996 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the effects of tax law changes in the US and the potential for fundamental tax reform to alter the incentives facing businesses in their real and financial behaviour. The paper considers three different proposed reforms of the US tax system that would replace the income tax with a tax based on consumption. The proposals (a retail sales tax, the Hall-Rabushka flat tax, and the US personal expenditure tax), by exempting from taxation the marginal return to new investment, would make the US a very attractive location for multinational corporations relative to current law.
Book Synopsis The Sensitivity of the Corporate Income Tax to the Statutory Rate by : D. Peter Dungan
Download or read book The Sensitivity of the Corporate Income Tax to the Statutory Rate written by D. Peter Dungan and published by . This book was released on 1997 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of Inbound Investment by : W. Gordon Williamson
Download or read book Taxation of Inbound Investment written by W. Gordon Williamson and published by . This book was released on 1996 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment and compares the Canadian income tax regime with respect to such factors to those of the UK, the USA, Germany, Australia and the Netherlands. Comparative study.
