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Download Convention Between The Government Of The United States Of America And The Government Of Sweden For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income full books in PDF, epub, and Kindle. Read online Convention Between The Government Of The United States Of America And The Government Of Sweden For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author :
Publisher :
ISBN 13 :
Total Pages : 1994 pages
Book Rating : 4.:/5 (31 download)
Download or read book Monthly Catalogue, United States Public Documents written by and published by . This book was released on 1995 with total page 1994 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United Nations Staff
Publisher : The Stationery Office
ISBN 13 : 9780119890501
Total Pages : 548 pages
Book Rating : 4.8/5 (95 download)
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
Author :
Publisher :
ISBN 13 :
Total Pages : 834 pages
Book Rating : 4.:/5 (31 download)
Download or read book United States Congressional Serial Set Catalog written by and published by . This book was released on 1988 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 722 pages
Book Rating : 4.:/5 (327 download)
Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 1985 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Heike Krieger
Publisher : Cambridge University Press
ISBN 13 : 9780521581349
Total Pages : 532 pages
Book Rating : 4.5/5 (813 download)
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.
Author : Knut Olsen
Publisher : IBFD
ISBN 13 : 9087221312
Total Pages : 285 pages
Book Rating : 4.0/5 (872 download)
Download or read book Characterisation and Taxation of Cross-border Pipelines written by Knut Olsen and published by IBFD. This book was released on 2012 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Characterisation and Taxation of Cross-Border Pipelines provides a comprehensive analysis of the issues related to the taxation of cross-border pipelines. It offers solutions to the various tax issues that a cross-border pipeline might raise. The book concludes by recommending changes to the OECD Model Tax Treaty and its Commentaries to reduce uncertainty, avoid double taxation or less than a single taxation, and establish a more common international approach for the characterisation and taxation of cross-border pipelines and their allocation."--Publisher description.
Author : Catherine A. Brown
Publisher : Springer
ISBN 13 : 9811044066
Total Pages : 287 pages
Book Rating : 4.8/5 (11 download)
Download or read book Non-discrimination and Trade in Services written by Catherine A. Brown and published by Springer. This book was released on 2017-05-02 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
ISBN 13 : 1139916289
Total Pages : 975 pages
Book Rating : 4.1/5 (399 download)
Download or read book Resolving Transfer Pricing Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2012-12-06 with total page 975 pages. Available in PDF, EPUB and Kindle. Book excerpt: Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.
Author :
Publisher :
ISBN 13 :
Total Pages : 1374 pages
Book Rating : 4.E/5 ( download)
Download or read book United States Congressional Serial Set Catalog written by and published by . This book was released on 1993 with total page 1374 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel Blum
Publisher : Linde Verlag GmbH
ISBN 13 : 3709408385
Total Pages : 473 pages
Book Rating : 4.7/5 (94 download)
Download or read book Preventing Treaty Abuse written by Daniel Blum and published by Linde Verlag GmbH. This book was released on 2016-09-19 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.
Author : Jonathan Schwarz
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403526319
Total Pages : 870 pages
Book Rating : 4.4/5 (35 download)
Download or read book Schwarz on Tax Treaties written by Jonathan Schwarz and published by Kluwer Law International B.V.. This book was released on 2021-09-28 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Author : United States. Congress. Senate. Foreign Relations
Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.F/5 ( download)
Download or read book Conventions with Great Britain and Northern Ireland Respecting Income and Estate Taxes written by United States. Congress. Senate. Foreign Relations and published by . This book was released on 1945 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Foreign Relations
Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.0/5 (22 download)
Download or read book Income and Estate Tax Conventions written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1945 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Foreign Relations
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.:/5 (319 download)
Download or read book Conventions with Great Britain and Northern Ireland Respecting Income and Estate Taxes written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1945 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Luzius U. Cavelti
Publisher : Stämpfli Verlag
ISBN 13 : 3727259701
Total Pages : 338 pages
Book Rating : 4.7/5 (272 download)
Download or read book International Tax Cooperation written by Luzius U. Cavelti and published by Stämpfli Verlag. This book was released on 2016-10-27 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher :
ISBN 13 :
Total Pages : 1052 pages
Book Rating : 4.3/5 (91 download)
Download or read book Death & gift tax conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1962 with total page 1052 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress
Publisher :
ISBN 13 :
Total Pages : 1370 pages
Book Rating : 4.A/5 ( download)
Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1964 with total page 1370 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)
