Double Taxation and International Fiscal Cooperation

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Publisher :
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Double Taxation and International Fiscal Cooperation by : Edwin Robert Anderson Seligman

Download or read book Double Taxation and International Fiscal Cooperation written by Edwin Robert Anderson Seligman and published by . This book was released on 1928 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: English version of "La double imposition et la coopération fiscale internationale", a series of lectures in French at the Académie de Droit International in The Hague in the summer of 1927. The chapters deal with: How the problem arose; The actual difficulties; The earlier attempts at solution; The various kinds of taxes; Situs, source, or origin versus domicile in relation to benefit and ability; The Committee of Economic Experts; The Committee of Technical Experts.

International Cooperation in Tax Matters

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Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1998 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.

Double Taxation and International Fiscal Cooperation

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (47 download)

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Book Synopsis Double Taxation and International Fiscal Cooperation by : Edwin Robert Anderson Seligman

Download or read book Double Taxation and International Fiscal Cooperation written by Edwin Robert Anderson Seligman and published by . This book was released on 1923 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Tax Cooperation

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Publisher : Stämpfli Verlag
ISBN 13 : 3727259701
Total Pages : 338 pages
Book Rating : 4.7/5 (272 download)

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Book Synopsis International Tax Cooperation by : Luzius U. Cavelti

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?

Taxation of Cross-border Partnerships

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Publisher : IBFD
ISBN 13 : 9076078858
Total Pages : 431 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Taxation of Cross-border Partnerships by : Jesper Barenfeld

Download or read book Taxation of Cross-border Partnerships written by Jesper Barenfeld and published by IBFD. This book was released on 2005 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aims to identify and analyse problems related to double taxation of income attributable to cross border partnerships in asymmetrical situations de lege lata. This refers to cases where the same partnership, in across border owner/entity situation, is recognized as a taxable person in one country, but as transparent for tax purposes in the other."

Tax Cooperation in an Unjust World

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Publisher : Oxford University Press
ISBN 13 : 0192848674
Total Pages : 209 pages
Book Rating : 4.1/5 (928 download)

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Book Synopsis Tax Cooperation in an Unjust World by : Allison Christians

Download or read book Tax Cooperation in an Unjust World written by Allison Christians and published by Oxford University Press. This book was released on 2021 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

International Cooperation in Tax Matters

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Publisher : New York : United Nations
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by New York : United Nations. This book was released on 1992 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The master-storyteller turns his pen to rural village life with Ways of Sunlight in Trinidad: gossip and rivalry between village washerwomen; toiling cane-cutters reaping their harvest; superstitious old Ma Procop protecting the fruit of her Mango tree with magic. With equal wit and sensitivity, he reflects the depression of hard times in London, where people live in cold, damp basements, hustling for survival.

Double Taxation and International Fiscal Cooperation

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Publisher :
ISBN 13 :
Total Pages : 203 pages
Book Rating : 4.:/5 (185 download)

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Book Synopsis Double Taxation and International Fiscal Cooperation by : Edwin Robert Anderson Seligman

Download or read book Double Taxation and International Fiscal Cooperation written by Edwin Robert Anderson Seligman and published by . This book was released on 1928 with total page 203 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:

Double Taxation and International Fiscal Cooperation Being a Serie of Lectures Delivered at the Académie de Droit International de La Haye, Repr

Download Double Taxation and International Fiscal Cooperation Being a Serie of Lectures Delivered at the Académie de Droit International de La Haye, Repr PDF Online Free

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Publisher :
ISBN 13 :
Total Pages : 203 pages
Book Rating : 4.:/5 (674 download)

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Book Synopsis Double Taxation and International Fiscal Cooperation Being a Serie of Lectures Delivered at the Académie de Droit International de La Haye, Repr by : Edwin R. A. Seligman

Download or read book Double Taxation and International Fiscal Cooperation Being a Serie of Lectures Delivered at the Académie de Droit International de La Haye, Repr written by Edwin R. A. Seligman and published by . This book was released on 1976 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Tax Policy

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Publisher : Cambridge University Press
ISBN 13 : 1107112109
Total Pages : 263 pages
Book Rating : 4.1/5 (71 download)

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Book Synopsis International Tax Policy by : Tsilly Dagan

Download or read book International Tax Policy written by Tsilly Dagan and published by Cambridge University Press. This book was released on 2018 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

Taxation, International Cooperation and the 2030 Sustainable Development Agenda

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Publisher : Springer Nature
ISBN 13 : 3030648575
Total Pages : 228 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Taxation, International Cooperation and the 2030 Sustainable Development Agenda by : Irma Johanna Mosquera Valderrama

Download or read book Taxation, International Cooperation and the 2030 Sustainable Development Agenda written by Irma Johanna Mosquera Valderrama and published by Springer Nature. This book was released on 2021-03-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.

Double Taxation and Fiscal Evasion

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ISBN 13 :
Total Pages : 352 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Double Taxation and Fiscal Evasion by : League of Nations. Secretariat. Economic and Financial Section

Download or read book Double Taxation and Fiscal Evasion written by League of Nations. Secretariat. Economic and Financial Section and published by . This book was released on 1928 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Schwarz on Tax Treaties

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403526319
Total Pages : 870 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Schwarz on Tax Treaties by : Jonathan Schwarz

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’.

International Cooperation in Tax Matters

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Publisher :
ISBN 13 :
Total Pages : 238 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1997 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected papers on transfer pricing, globalization of capital markets, taxation of derivatives and new financial instruments, taxation of students and teachers, and technical assistance in international taxation. Also included is a comparison of the UN and OECD Model Conventions with over 50 tax treaties between developed and developing countries.

Research Handbook on International Taxation

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Publisher : Edward Elgar Publishing
ISBN 13 : 1788975375
Total Pages : 416 pages
Book Rating : 4.7/5 (889 download)

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Book Synopsis Research Handbook on International Taxation by : Yariv Brauner

Download or read book Research Handbook on International Taxation written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.

La Double Imposition, Etc. Double Taxation and International Fiscal Cooperation: Being a Series of Lectures Delivered at the Académie de Droit International de La Haye

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Publisher :
ISBN 13 :
Total Pages : 203 pages
Book Rating : 4.:/5 (54 download)

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Book Synopsis La Double Imposition, Etc. Double Taxation and International Fiscal Cooperation: Being a Series of Lectures Delivered at the Académie de Droit International de La Haye by : Edwin Robert Anderson SELIGMAN

Download or read book La Double Imposition, Etc. Double Taxation and International Fiscal Cooperation: Being a Series of Lectures Delivered at the Académie de Droit International de La Haye written by Edwin Robert Anderson SELIGMAN and published by . This book was released on 1928 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: