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Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (126 download)
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:
Author : Francis Walker
Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.B/5 (1 download)
Download or read book Double Taxation in the United States written by Francis Walker and published by . This book was released on 1895 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Francis Walker
Publisher :
ISBN 13 :
Total Pages : 466 pages
Book Rating : 4.0/5 ( download)
Download or read book Double Taxation in the United States written by Francis Walker and published by . This book was released on 1895 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Francis Walker
Publisher : The Lawbook Exchange, Ltd.
ISBN 13 : 1584773642
Total Pages : 132 pages
Book Rating : 4.5/5 (847 download)
Download or read book Double Taxation in the United States written by Francis Walker and published by The Lawbook Exchange, Ltd.. This book was released on 2004 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Walker, Francis. Double Taxation in the United States. New York: Columbia College, 1895. vii, 132 pp. Reprint available August 2004 by The Lawbook Exchange, Ltd. LCCN 2003052753. ISBN 1-58477-364-2. Cloth. $75. * Double taxation occurs when two or more tax jurisdictions overlap, such that one source of income or profit is subject to tax in each. This book analyzes problems raised by double taxation under the methods of direct taxation practiced in the United States. It contains both a general view of the law and its implementation and a summary of significant laws and cases. Walker [1870-1950] was a disciple of Edwin Seligman [1861-1939], the noted author of The General Property Tax (1890), The Income Tax (1911), "Are Stock Dividends Income" (1919) and other seminal works on taxation. Reprinted from the series Studies in History, Economics and Public Law edited by Columbia's Department of Political Science.
Author :
Publisher :
ISBN 13 : 9789264073241
Total Pages : 169 pages
Book Rating : 4.0/5 (732 download)
Download or read book Draft Double Taxation Convention on Income and Capital 1963 written by and published by . This book was released on 1963 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709408628
Total Pages : 266 pages
Book Rating : 4.7/5 (94 download)
Download or read book Introduction to the Law of Double Taxation Conventions written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2021-04-01 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Author : Kevin Holmes
Publisher : IBFD
ISBN 13 : 9087220235
Total Pages : 433 pages
Book Rating : 4.0/5 (872 download)
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.
Author : American Law Institute
Publisher :
ISBN 13 :
Total Pages : 384 pages
Book Rating : 4.F/5 ( download)
Download or read book Federal Income Tax Project written by American Law Institute and published by . This book was released on 1992 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposals on United States income tax treaties. The book is a companion volume to "International aspects of United States income taxation" published in 1987. While the 1987 volume addressed various aspects of US internal income tax law as applied to international transactions, this volume deals with the special set of problems involved in treaties between the US and their trading partners by which it is sought to bring divergent national tax laws and incidents of taxation into reasonable accord.
Author : United States
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (319 download)
Download or read book Convention on Double Taxation with the Federal Republic of Germany written by United States and published by . This book was released on 1954 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Karl P Sauvant
Publisher : Oxford University Press
ISBN 13 : 0199745188
Total Pages : 795 pages
Book Rating : 4.1/5 (997 download)
Download or read book The Effect of Treaties on Foreign Direct Investment written by Karl P Sauvant and published by Oxford University Press. This book was released on 2009-03-27 with total page 795 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Author : Sunita Jogarajan
Publisher : Cambridge University Press
ISBN 13 : 1108381820
Total Pages : 425 pages
Book Rating : 4.1/5 (83 download)
Download or read book Double Taxation and the League of Nations written by Sunita Jogarajan and published by Cambridge University Press. This book was released on 2018-05-10 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Author : Hungary
Publisher :
ISBN 13 :
Total Pages : 82 pages
Book Rating : 4.3/5 (121 download)
Download or read book Double Taxation written by Hungary and published by . This book was released on 1980 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alexander Rust
Publisher :
ISBN 13 : 9789041135254
Total Pages : 0 pages
Book Rating : 4.1/5 (352 download)
Download or read book Double Taxation Within the European Union written by Alexander Rust and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.
Author : France
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.3/5 (121 download)
Download or read book Double Taxation written by France and published by . This book was released on 1980 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Norway
Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.3/5 (121 download)
Download or read book Double Taxation, Taxes on Income and Property written by Norway and published by . This book was released on 1982 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)
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.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264287957
Total Pages : 658 pages
Book Rating : 4.2/5 (642 download)
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...
