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Publisher : CCH Australia Limited
ISBN 13 : 1921948221
Total Pages : 2753 pages
Book Rating : 4.9/5 (219 download)

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Download or read book written by and published by CCH Australia Limited. This book was released on with total page 2753 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Hybrid Entities in Tax Treaty Law

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Publisher : Linde Verlag GmbH
ISBN 13 : 3709410754
Total Pages : 696 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Hybrid Entities in Tax Treaty Law by : Sriram Govind

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.

New Zealand Tax Administration Act 1994 (2013 edition)

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Publisher : CCH New Zealand Limited
ISBN 13 : 1775470067
Total Pages : 1777 pages
Book Rating : 4.7/5 (754 download)

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Book Synopsis New Zealand Tax Administration Act 1994 (2013 edition) by : CCH New Zealand Ltd

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.

Australian Income Tax Legislation 2011: Taxation Administration Act

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Publisher : CCH Australia Limited
ISBN 13 : 1921701390
Total Pages : 2753 pages
Book Rating : 4.9/5 (217 download)

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Book Synopsis Australian Income Tax Legislation 2011: Taxation Administration Act by : Australia

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.

Australian Income Tax Legislation, 2012, Vol 3

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Publisher : CCH Australia Limited
ISBN 13 : 192201088X
Total Pages : 2625 pages
Book Rating : 4.9/5 (22 download)

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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:

New Zealand Yearbook of International Law

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Publisher : BRILL
ISBN 13 : 9004529950
Total Pages : 286 pages
Book Rating : 4.0/5 (45 download)

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Book Synopsis New Zealand Yearbook of International Law by :

Download or read book New Zealand Yearbook of International Law written by and published by BRILL. This book was released on 2022-12-28 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Zealand Yearbook of International Law provides legal materials and critical commentary on issues of international law, addressing trends, state practice and policies in the development of international law in New Zealand, the South Pacific, Antarctica and globally. This Yearbook covers the period 1 January 2020 to 31 December 2020.

Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations

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Author :
Publisher : The Stationery Office
ISBN 13 : 9780119890501
Total Pages : 548 pages
Book Rating : 4.8/5 (95 download)

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Book Synopsis Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations by : United Nations Staff

Download or read book Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations written by United Nations Staff and published by The Stationery Office. This book was released on 2003 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treaties and International Agreements Registered or Filed and Recorded with the Secretariat of the United Nations

New Zealand Yearbook of International Law

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Publisher : BRILL
ISBN 13 : 9004345914
Total Pages : 385 pages
Book Rating : 4.0/5 (43 download)

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Book Synopsis New Zealand Yearbook of International Law by : Christian Riffel

Download or read book New Zealand Yearbook of International Law written by Christian Riffel and published by BRILL. This book was released on 2018-05-15 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Zealand Yearbook of International Law is an annual, internationally refereed publication intended to stand as a reference point for legal materials and critical commentary on issues of international law. The Yearbook also serves as a valuable tool in the determination of trends, state practice and policies in the development of international law in New Zealand, the Pacific region, the Southern Ocean and Antarctica and to generate scholarship in those fields. In this regard the Yearbook contains an annual ‘Year-in-Review’ of developments in international law of particular interest to New Zealand as well as a dedicated section on the South Pacific. This Yearbook covers the period 1 January 2016 to 31 December 2016.

United States Congressional Serial Set Catalog

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Publisher :
ISBN 13 :
Total Pages : 842 pages
Book Rating : 4.:/5 (891 download)

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Download or read book United States Congressional Serial Set Catalog written by and published by . This book was released on 1983 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Monthly Catalog of United States Government Publications

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Publisher :
ISBN 13 :
Total Pages : 840 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Monthly Catalog of United States Government Publications by :

Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 1988 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Model Tax Convention on Income and on Capital: Condensed Version 2017

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264287957
Total Pages : 658 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Model Tax Convention on Income and on Capital: Condensed Version 2017 by : OECD

Download or read book Model Tax Convention on Income and on Capital: Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

Congressional Record

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Publisher :
ISBN 13 :
Total Pages : 1534 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Congressional Record by : United States. Congress

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 2009 with total page 1534 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Journals of the House of Representatives of New Zealand

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Publisher :
ISBN 13 :
Total Pages : 672 pages
Book Rating : 4.:/5 (59 download)

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Book Synopsis Journals of the House of Representatives of New Zealand by : New Zealand. Parliament. House of Representatives

Download or read book 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 1982 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Australia Country Study Guide Volume 1 Strategic Information and Developments

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Author :
Publisher : Lulu.com
ISBN 13 : 1438773846
Total Pages : 292 pages
Book Rating : 4.4/5 (387 download)

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Book Synopsis Australia Country Study Guide Volume 1 Strategic Information and Developments by : IBP, Inc

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

New Zealand Treaty Series

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Author :
Publisher :
ISBN 13 :
Total Pages : 204 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis New Zealand Treaty Series by : New Zealand

Download or read book New Zealand Treaty Series written by New Zealand and published by . This book was released on 1981 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Legislative Calendar

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Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.:/5 (312 download)

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Book Synopsis Legislative Calendar by : United States. Congress. Senate. Committee on Foreign Relations

Download or read book Legislative Calendar written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 2009 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Appendix to the Journals of the House of Representatives of New Zealand

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Publisher :
ISBN 13 :
Total Pages : 1134 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Appendix to the Journals of the House of Representatives of New Zealand by : New Zealand. Parliament. House of Representatives

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 1948 with total page 1134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes reports of the government departments.