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Comparison Of Brazilian And German Tax Systems
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Book Synopsis Comparison of Brazilian and German Tax Systems by : Gerrit Frotscher
Download or read book Comparison of Brazilian and German Tax Systems written by Gerrit Frotscher and published by Nomos Verlagsgesellschaft. This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The University of Hamburg (IIFS), the City University of Applied Sciences, Bremen and the Instituto Brasileiro de Direito Tributario (IBDT), Sao Paulo, have developed a comparison of Brazilian and German tax law. Around 80 experts from academia, tax consultancy and the judiciary worked identified similarities and differences in the business tax laws of the two countries. Brazil is an important trading partner for German industry, but since there is no double taxation agreement the risk of double taxation is particularly high. The comparison can show alternatives for tax regulations and at the same time will provide tax consultants and the exporting industry with a guideline for dealing with cross-border tax problems.
Book Synopsis A Brief Comparison Between Brazilian and American Tax Systems by : Alessandra Norat Mousinho
Download or read book A Brief Comparison Between Brazilian and American Tax Systems written by Alessandra Norat Mousinho and published by Editora Dialética. This book was released on 2021-03-16 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Na sociedade atual, em que temos muitos brasileiros investindo, trabalhando e residindo nos Estados Unidos, faz-se necessário compreender melhor o sistema tributário no Brasil e nos Estados Unidos, suas diferenças e semelhanças, bem como analisar mais profundamente como se dá a tributação de renda, especificamente de dividendos e ganho de capital. Este livro tem o objetivo de explicar ao leitor como funciona a tributação nos dois países de uma forma geral, aprofundando o tema na tributação de dividendos e ganho de capital.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Book Synopsis Comparative Tax Law by : Victor Thuronyi
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 Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Book Synopsis The Elgar Guide to Tax Systems by : Emilio Albi
Download or read book The Elgar Guide to Tax Systems written by Emilio Albi and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.
Book Synopsis Tax Reform by : United States. Congress. House. Committee on Ways and Means
Download or read book Tax Reform written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1975 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report by : OECD
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.
Book Synopsis Intergovernmental Fiscal Transfers by : Robin W. Boadway
Download or read book Intergovernmental Fiscal Transfers written by Robin W. Boadway and published by World Bank Publications. This book was released on 2007 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.
Download or read book Taxing Wages 2020 written by OECD and published by OECD Publishing. This book was released on 2020-04-30 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.
Book Synopsis Tax Reform (Administration and Public Witnesses), Public Hearings Before ... , 94-1 ... by : United States. Congress. House. Committee on Ways and Means
Download or read book Tax Reform (Administration and Public Witnesses), Public Hearings Before ... , 94-1 ... written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1975 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Improving the Tax System amid the Rule-of-Law China by : Qiao Wang
Download or read book Improving the Tax System amid the Rule-of-Law China written by Qiao Wang and published by Springer Nature. This book was released on 2022-02-16 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses China’s tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics.With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law.This book is intended for scholars specializing in China’s tax system and general readers interested in China’s economy.
Book Synopsis Tax Reform (Administration and Public Witnesses), Public Hearings Before ... , 94-1 by : United States. Congress. House. Ways and Means Committee
Download or read book Tax Reform (Administration and Public Witnesses), Public Hearings Before ... , 94-1 written by United States. Congress. House. Ways and Means Committee and published by . This book was released on 1975 with total page 824 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 1996 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cross-Border Taxation of Permanent Establishments by : Andreas Waltrich
Download or read book Cross-Border Taxation of Permanent Establishments written by Andreas Waltrich and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
Book Synopsis Why People Pay Taxes by : Joel Slemrod
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Book Synopsis German Reparations and Brazilian Debt by : Arminio Fraga
Download or read book German Reparations and Brazilian Debt written by Arminio Fraga and published by . This book was released on 1986 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
