The EU and Third Countries

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Publisher : Kluwer Law International
ISBN 13 : 9789041126658
Total Pages : 0 pages
Book Rating : 4.1/5 (266 download)

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Book Synopsis The EU and Third Countries by : Michael Lang

Download or read book The EU and Third Countries written by Michael Lang and published by Kluwer Law International. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.

Taxation and Gender Equity

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Publisher : IDRC
ISBN 13 : 0415568226
Total Pages : 349 pages
Book Rating : 4.4/5 (155 download)

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Book Synopsis Taxation and Gender Equity by : Caren Grown

Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Combating Tax Avoidance in the EU

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403501421
Total Pages : 656 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Combating Tax Avoidance in the EU by : José Manuel Almudí Cid

Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

Direct Taxation

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Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.0/5 (17 download)

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Book Synopsis Direct Taxation by : Leonard Henry Courtney Baron Courtney

Download or read book Direct Taxation written by Leonard Henry Courtney Baron Courtney and published by . This book was released on 1860 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Value Added Tax and Direct Taxation

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Author :
Publisher : IBFD
ISBN 13 : 908722060X
Total Pages : 1341 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Value Added Tax and Direct Taxation by : Michael Lang

Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Some Observations on Direct Taxation, in reference to commercial reform

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Author :
Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.0/5 (22 download)

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Book Synopsis Some Observations on Direct Taxation, in reference to commercial reform by : John Coleman (of Dover.)

Download or read book Some Observations on Direct Taxation, in reference to commercial reform written by John Coleman (of Dover.) and published by . This book was released on 1853 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Direct Taxation, and how it May be Applied

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Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (117 download)

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Book Synopsis Direct Taxation, and how it May be Applied by : G. R. Haywood

Download or read book Direct Taxation, and how it May be Applied written by G. R. Haywood and published by . This book was released on 1883 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Income Tax as it Is; Direct Taxation as it Might Be. A Letter to the Right Hon. Wm. E. Gladstone, M.P., Chancellor of the Exchequer

Download The Income Tax as it Is; Direct Taxation as it Might Be. A Letter to the Right Hon. Wm. E. Gladstone, M.P., Chancellor of the Exchequer PDF Online Free

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Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.0/5 (19 download)

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Book Synopsis The Income Tax as it Is; Direct Taxation as it Might Be. A Letter to the Right Hon. Wm. E. Gladstone, M.P., Chancellor of the Exchequer by : Swinton BOULT

Download or read book The Income Tax as it Is; Direct Taxation as it Might Be. A Letter to the Right Hon. Wm. E. Gladstone, M.P., Chancellor of the Exchequer written by Swinton BOULT and published by . This book was released on 1853 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Structure and Reform of Direct Taxation (Routledge Revivals)

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Publisher : Routledge
ISBN 13 : 1136323562
Total Pages : 605 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis The Structure and Reform of Direct Taxation (Routledge Revivals) by : James E. Meade

Download or read book The Structure and Reform of Direct Taxation (Routledge Revivals) written by James E. Meade and published by Routledge. This book was released on 2013-09-05 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

Introduction to European Tax Law on Direct Taxation

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Author :
Publisher : Spiramus Press
ISBN 13 : 9781910151402
Total Pages : 0 pages
Book Rating : 4.1/5 (514 download)

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Book Synopsis Introduction to European Tax Law on Direct Taxation by : Michael Lang

Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by Spiramus Press. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, looks at mutual assistance, as well as the EU Arbitration Convention. This edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition. The latter phenomenon is being targeted by the BEPS and Tax Transparency projects in a suptranational framework that coordinates the exercise of national taxing rights around the globe and which also has significant repercussions for European tax integration.

WTO and Direct Taxation

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041123717
Total Pages : 776 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis WTO and Direct Taxation by : Michael Lang

Download or read book WTO and Direct Taxation written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations. This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.

Indirect Taxation

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Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Indirect Taxation by : Duncan McLaren

Download or read book Indirect Taxation written by Duncan McLaren and published by . This book was released on 1860 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Scheme of Direct Taxation for 1853

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

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Book Synopsis A Scheme of Direct Taxation for 1853 by : Jelinger Cookson Symons

Download or read book A Scheme of Direct Taxation for 1853 written by Jelinger Cookson Symons and published by . This book was released on 1853 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Income Taxes under Pressure

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Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Some Observations on Direct Taxation, in Reference to Commercial Reform

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Author :
Publisher : Palala Press
ISBN 13 : 9781354652909
Total Pages : 128 pages
Book Rating : 4.6/5 (529 download)

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Book Synopsis Some Observations on Direct Taxation, in Reference to Commercial Reform by : John Coleman (of Dover )

Download or read book Some Observations on Direct Taxation, in Reference to Commercial Reform written by John Coleman (of Dover ) and published by Palala Press. This book was released on 2016-04-26 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Laws of the United States Relative to Direct Taxes

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Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Laws of the United States Relative to Direct Taxes by : United States

Download or read book Laws of the United States Relative to Direct Taxes written by United States and published by . This book was released on 1813 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

America's Constitution

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Publisher : Random House
ISBN 13 : 1588364879
Total Pages : 672 pages
Book Rating : 4.5/5 (883 download)

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Book Synopsis America's Constitution by : Akhil Reed Amar

Download or read book America's Constitution written by Akhil Reed Amar and published by Random House. This book was released on 2012-02-29 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: In America’s Constitution, one of this era’s most accomplished constitutional law scholars, Akhil Reed Amar, gives the first comprehensive account of one of the world’s great political texts. Incisive, entertaining, and occasionally controversial, this “biography” of America’s framing document explains not only what the Constitution says but also why the Constitution says it. We all know this much: the Constitution is neither immutable nor perfect. Amar shows us how the story of this one relatively compact document reflects the story of America more generally. (For example, much of the Constitution, including the glorious-sounding “We the People,” was lifted from existing American legal texts, including early state constitutions.) In short, the Constitution was as much a product of its environment as it was a product of its individual creators’ inspired genius. Despite the Constitution’s flaws, its role in guiding our republic has been nothing short of amazing. Skillfully placing the document in the context of late-eighteenth-century American politics, America’s Constitution explains, for instance, whether there is anything in the Constitution that is unamendable; the reason America adopted an electoral college; why a president must be at least thirty-five years old; and why–for now, at least–only those citizens who were born under the American flag can become president. From his unique perspective, Amar also gives us unconventional wisdom about the Constitution and its significance throughout the nation’s history. For one thing, we see that the Constitution has been far more democratic than is conventionally understood. Even though the document was drafted by white landholders, a remarkably large number of citizens (by the standards of 1787) were allowed to vote up or down on it, and the document’s later amendments eventually extended the vote to virtually all Americans. We also learn that the Founders’ Constitution was far more slavocratic than many would acknowledge: the “three fifths” clause gave the South extra political clout for every slave it owned or acquired. As a result, slaveholding Virginians held the presidency all but four of the Republic’s first thirty-six years, and proslavery forces eventually came to dominate much of the federal government prior to Lincoln’s election. Ambitious, even-handed, eminently accessible, and often surprising, America’s Constitution is an indispensable work, bound to become a standard reference for any student of history and all citizens of the United States.