Corporate Form and International Taxation of Box Corporations

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Publisher :
ISBN 13 : 9789185445349
Total Pages : 0 pages
Book Rating : 4.4/5 (453 download)

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Book Synopsis Corporate Form and International Taxation of Box Corporations by : Roland Dahlman

Download or read book Corporate Form and International Taxation of Box Corporations written by Roland Dahlman and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A foreign subsidiary indirectly owned in a third country jurisdiction is in this thesis classified as a Box. The subject of the thesis is primarily to analyse and establish the following connections: the intended corporate objectives and ends and the modus operandi and the means that often require the Box Corporation as a necessary vehicle to attain those ends. The close connections between corporate law and tax law as intended legal results interdependent on one another. The application of the Box Corporation as an important vehicle for international tax planning by Swedish corporate groups on ever increasing competitive international markets and the special tax problems connected to the Box Corporation as it presents serious challenges to the pursuits for a consistent, neutral and undistorted Swedish corporate tax system. The thesis also investigates legislative and regulatory public reactions to the Box Corporation in the ways of controlled foreign corporation (CFC) tax provisions, of denying tax treaty privileges by limitation on benefits clauses and of increasing domestic requirements on reportable transactions and international exchange of information and co-operation. The thesis analyses resulting tensions, in effect, between predictable legal results by literal interpretation of law based on form and economic realities based on substance as fundamental matters of tax policy.

Corporate Residence and International Taxation

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Publisher : IBFD
ISBN 13 : 9076078483
Total Pages : 295 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Corporate Residence and International Taxation by : Robert Couzin

Download or read book Corporate Residence and International Taxation written by Robert Couzin and published by IBFD. This book was released on 2002 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the case law test for corporate residence, developed mainly in the United Kingdom beginning in the 19th century, the residence definition adopted in the OECD Model Convention and some of its more common variants, and Canadian domestic statutory provisions.

Self-employment Tax

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Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Self-employment Tax by :

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:

Taxation of the Closely Held Corporation

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Publisher :
ISBN 13 :
Total Pages : 1034 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis Taxation of the Closely Held Corporation by : Theodore Ness

Download or read book Taxation of the Closely Held Corporation written by Theodore Ness and published by . This book was released on 1976 with total page 1034 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Circular A, Agricultural Employer's Tax Guide

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Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Circular A, Agricultural Employer's Tax Guide by :

Download or read book Circular A, Agricultural Employer's Tax Guide written by and published by . This book was released on 1992 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Risk and Return for Regulated Industries

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Publisher : Academic Press
ISBN 13 : 0128125888
Total Pages : 362 pages
Book Rating : 4.1/5 (281 download)

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Book Synopsis Risk and Return for Regulated Industries by : Bente Villadsen

Download or read book Risk and Return for Regulated Industries written by Bente Villadsen and published by Academic Press. This book was released on 2017-04-27 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risk and Return for Regulated Industries provides a much-needed, comprehensive review of how cost of capital risk arises and can be measured, how the special risks regulated industries face affect fair return, and the challenges that regulated industries are likely to face in the future. Rather than following the trend of broad industry introductions or textbook style reviews of utility finance, it covers the topics of most interest to regulators, regulated companies, regulatory lawyers, and rate-of-return analysts in all countries. Accordingly, the book also includes case studies about various countries and discussions of the lessons international regulatory procedures can offer. - Presents a unified treatment of the regulatory principles and practices used to assess the required return on capital - Addresses current practices before exploring the ways methods play out in practice, including irregularities, shortcomings, and concerns for the future - Focuses on developed economies instead of providing a comprehensive global reviews - Foreword by Stewart C. Myers

International Tax Handbook

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Publisher : Bloomsbury Publishing
ISBN 13 : 1780436777
Total Pages : 829 pages
Book Rating : 4.7/5 (84 download)

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Book Synopsis International Tax Handbook by :

Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

Statistics of Income

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Publisher :
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Statistics of Income by : United States. Internal Revenue Service

Download or read book Statistics of Income written by United States. Internal Revenue Service and published by . This book was released on 2000 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Taxation of Trust Income

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Publisher : Cambridge University Press
ISBN 13 : 1108492258
Total Pages : 417 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis International Taxation of Trust Income by : Mark Brabazon

Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2019-05-02 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.

International Tax Information

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Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis International Tax Information by :

Download or read book International Tax Information written by and published by . This book was released on 1992 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Tax Policy and Double Tax Treaties

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Publisher : IBFD
ISBN 13 : 9087220235
Total Pages : 433 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis International Tax Policy and Double Tax Treaties by : Kevin Holmes

Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Corporate Profit Shifting

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Publisher :
ISBN 13 : 9781634837750
Total Pages : 171 pages
Book Rating : 4.8/5 (377 download)

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Book Synopsis Corporate Profit Shifting by : Dorian L. Peters

Download or read book Corporate Profit Shifting written by Dorian L. Peters and published by . This book was released on 2015 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries with little corresponding change in business operations. Several factors appear to be driving this interest. Economists have estimated that profit shifting results in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are overly influenced by taxes. Fairness concerns have also been raised. If multinational corporations can avoid or reduce their taxes, other taxpayers (including domestically focused businesses and individuals) may perceive the tax system as unfair. At the same time, policymakers are also concerned that American corporations could be unintentionally harmed if careful consideration is not given to the proper way to reduce profit shifting. This book is intended to assist Congress as it considers what, if any, action to curb profit shifting. This book discusses the methods used for shifting profits only to the extent that it is necessary for interpreting the data or discussing policy options. In addition, this book addresses tax havens; basic concepts and policy issues of U.S. international corporate taxation; and reforms of U.S. international taxation.

International Business Taxation

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Publisher : Praeger
ISBN 13 :
Total Pages : 424 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis International Business Taxation by : Sol Picciotto

Download or read book International Business Taxation written by Sol Picciotto and published by Praeger. This book was released on 1992-03-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.

Practice Before the IRS and Power of Attorney

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Publisher :
ISBN 13 :
Total Pages : 18 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Practice Before the IRS and Power of Attorney by :

Download or read book Practice Before the IRS and Power of Attorney written by and published by . This book was released on 1996 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. Tax Treaties

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Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis U.S. Tax Treaties by : United States. Internal Revenue Service

Download or read book U.S. Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporation Partnership Fiduciary

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Publisher : CCH Incorporated
ISBN 13 : 9780808014133
Total Pages : 168 pages
Book Rating : 4.0/5 (141 download)

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Book Synopsis Corporation Partnership Fiduciary by : CCH Editors

Download or read book Corporation Partnership Fiduciary written by CCH Editors and published by CCH Incorporated. This book was released on 2006-02-01 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Current year forms, including 1120, 1120-S, 1065 and 1041 filled in with discussion of law charges made by recent legislation that impact the preparation of 2005 returns in 2006.

Conceptual Problems of the Corporate Tax

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Publisher :
ISBN 13 : 9789087225148
Total Pages : pages
Book Rating : 4.2/5 (251 download)

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Book Synopsis Conceptual Problems of the Corporate Tax by : Giedre Lideikyte Huber

Download or read book Conceptual Problems of the Corporate Tax written by Giedre Lideikyte Huber and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation.