The Attribution of Profits to Permanent Establishments

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Author :
Publisher : IBFD
ISBN 13 : 907607884X
Total Pages : 488 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis The Attribution of Profits to Permanent Establishments by : Raffaele Russo

Download or read book The Attribution of Profits to Permanent Establishments written by Raffaele Russo and published by IBFD. This book was released on 2005 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016

Double Taxation in Europe

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1035328003
Total Pages : 539 pages
Book Rating : 4.0/5 (353 download)

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Book Synopsis Double Taxation in Europe by : Florian Haase

Download or read book Double Taxation in Europe written by Florian Haase and published by Edward Elgar Publishing. This book was released on 2024-10-03 with total page 539 pages. Available in PDF, EPUB and Kindle. Book excerpt: Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.

Differences in Tax Treatment Between Local and Foreign Investors and Effects of International Treaties

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Author :
Publisher : Springer
ISBN 13 :
Total Pages : 516 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Differences in Tax Treatment Between Local and Foreign Investors and Effects of International Treaties by : International Fiscal Association Staff

Download or read book Differences in Tax Treatment Between Local and Foreign Investors and Effects of International Treaties written by International Fiscal Association Staff and published by Springer. This book was released on 1978-02-01 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic by various contributors participating in the 32nd congress of the International Fiscal Association which was held in Sydney, 1978. The report by the general reporter J. van Hoorn is published in full in four languages.

Charity Crossing Borders

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041139524
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Charity Crossing Borders by : Sabine Heidenbauer

Download or read book Charity Crossing Borders written by Sabine Heidenbauer and published by Kluwer Law International B.V.. This book was released on 2011-09-20 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.

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Author :
Publisher : Erasmus Ediciones
ISBN 13 : 8415462158
Total Pages : 330 pages
Book Rating : 4.4/5 (154 download)

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Book Synopsis by :

Download or read book written by and published by Erasmus Ediciones. This book was released on with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Treaty Case Law around the Globe 2017

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Author :
Publisher : Linde Verlag GmbH
ISBN 13 : 370940911X
Total Pages : 332 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Tax Treaty Case Law around the Globe 2017 by : Michael Lang

Download or read book Tax Treaty Case Law around the Globe 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-02-20 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.

Tax Systems and Tax Reforms in Europe

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Author :
Publisher : Routledge
ISBN 13 : 113435276X
Total Pages : 441 pages
Book Rating : 4.1/5 (343 download)

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Book Synopsis Tax Systems and Tax Reforms in Europe by : Luigi Bernardi

Download or read book Tax Systems and Tax Reforms in Europe written by Luigi Bernardi and published by Routledge. This book was released on 2004-05-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.

The ABA Guide to International Business Negotiations

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Publisher : American Bar Association
ISBN 13 : 9781604423693
Total Pages : 1156 pages
Book Rating : 4.4/5 (236 download)

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Book Synopsis The ABA Guide to International Business Negotiations by : James R. Silkenat

Download or read book The ABA Guide to International Business Negotiations written by James R. Silkenat and published by American Bar Association. This book was released on 2009 with total page 1156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides fundamental strategies every lawyer should know before going into e-commerce based international negotiations, including: -How to build trust in negotiations while using internet communications technologies -Negotiating with governments -Cultural background and overviews of legal systems for specific countries -Substantive laws/regulations which impact negotiations -Special comments on use of internet technology in negotiations -Negotiating across cultures in the digital age -Current issues in negotiating business agreements online -Online alternative dispute resolution

Tax Treaty Case Law around the Globe 2019

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Author :
Publisher : Linde Verlag GmbH
ISBN 13 : 3709411017
Total Pages : 322 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Tax Treaty Case Law around the Globe 2019 by : Michael Lang

Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

International Taxation Law in Sports Events

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Author :
Publisher : Routledge
ISBN 13 : 100009264X
Total Pages : 271 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis International Taxation Law in Sports Events by : Alara Efsun Yazıcıoğlu

Download or read book International Taxation Law in Sports Events written by Alara Efsun Yazıcıoğlu and published by Routledge. This book was released on 2020-07-28 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.

Die steuerliche Behandlung von grenzüberschreitendem Erwerb und Veräusserung technischen Wissens

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Publisher :
ISBN 13 :
Total Pages : 546 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Die steuerliche Behandlung von grenzüberschreitendem Erwerb und Veräusserung technischen Wissens by :

Download or read book Die steuerliche Behandlung von grenzüberschreitendem Erwerb und Veräusserung technischen Wissens written by and published by . This book was released on 1975 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Revenue Statistics in Latin America and the Caribbean 2021

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Publisher : OECD Publishing
ISBN 13 : 9264342605
Total Pages : 340 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Revenue Statistics in Latin America and the Caribbean 2021 by : OECD

Download or read book Revenue Statistics in Latin America and the Caribbean 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-22 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report compiles comparable tax revenue statistics over the period 1990-2019 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.

The Tax Treatment of Interest in International Economic Transactions

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Author :
Publisher : Springer
ISBN 13 : 9789065440600
Total Pages : 666 pages
Book Rating : 4.4/5 (46 download)

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Book Synopsis The Tax Treatment of Interest in International Economic Transactions by : International Fiscal Association Staff

Download or read book The Tax Treatment of Interest in International Economic Transactions written by International Fiscal Association Staff and published by Springer. This book was released on 1982-06-11 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Diccionario LID Finanzas claras

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Publisher : Editorial Almuzara
ISBN 13 : 8416624151
Total Pages : 511 pages
Book Rating : 4.4/5 (166 download)

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Book Synopsis Diccionario LID Finanzas claras by : Igor Galo

Download or read book Diccionario LID Finanzas claras written by Igor Galo and published by Editorial Almuzara. This book was released on 2015 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research Handbook on Gender, Sexuality and the Law

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 178811115X
Total Pages : 547 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis Research Handbook on Gender, Sexuality and the Law by : Chris Ashford

Download or read book Research Handbook on Gender, Sexuality and the Law written by Chris Ashford and published by Edward Elgar Publishing. This book was released on 2020-03-28 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: This innovative and thought-provoking Research Handbook explores not only current debates in the area of gender, sexuality and the law but also points the way for future socio-legal research and scholarship. It presents wide-ranging insights and debates from across the globe, including Africa, Asia, Eastern Europe and Australia, with contributions from leading scholars and activists alongside exciting emergent voices.

Die Regeln für die Einordnung von Einnahmen und Ausgaben als inländische oder ausländische

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Publisher : Springer
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Die Regeln für die Einordnung von Einnahmen und Ausgaben als inländische oder ausländische by :

Download or read book Die Regeln für die Einordnung von Einnahmen und Ausgaben als inländische oder ausländische written by and published by Springer. This book was released on 1980 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of national reports on the topic delivered at the 34th congress of the International Fiscal Association which was held in Paris, 1980. The report by the general reporter is published in full in four languages.

Finanzas municipales

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Author :
Publisher : World Bank Publications
ISBN 13 : 1464806950
Total Pages : 964 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Finanzas municipales by : Catherine D. Farvacque-Vitkovic

Download or read book Finanzas municipales written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2015-10-26 with total page 964 pages. Available in PDF, EPUB and Kindle. Book excerpt: Desde Detroit hasta Lahore, la mayoría de las ciudades del mundo enfrentan problemas financieros, y aun así se espera que lleven a cabo sus funciones cada vez más complejas. Finanzas municipales - Manual para los gobiernos locales toma partido. Se pone del lado de los alcaldes y de los responsables de los asuntos municipales. Son escasas las publicaciones sobre este tema dirigidas tan directa y pragmáticamente a las autoridades decisorias y al personal financiero a nivel local. El contenido y los mensajes principales procuran responder a las inquietudes y a las cuestiones que enfrentan diariamente las ciudades y los municipios en la administración de sus finanzas. Finanzas municipales - Manual para los gobiernos locales asume una posición. En ocho capítulos, en esta obra se pasa revista a las lecciones aprendidas sobre relaciones intergubernamentales; finanzas de las áreas metropolitanas; gestión financiera, de los ingresos, de los gastos y de los activos públicos; financiamiento externo, y medición del desempeño de las finanzas municipales. Abarca temas tales como la descentralización, la transparencia y la rendición de cuentas, y aborda temas menos explorados como la gestión de activos, la capacidad crediticia, la respuesta frente a crisis financieras y los mecanismos de presentación de informes a los diversos niveles de gobierno y a la ciudadanía. Finanzas municipales - Manual para los gobiernos locales hace un llamado a la acción. No solo aporta conocimientos de avanzada en muchas cuestiones técnicas, sino que también guía a los gobiernos locales en el laberinto de los instrumentos existentes. En particular, la autoevaluación de las finanzas municipales que se propone en el capítulo 8 debería ayudar a los municipios a evaluar su propia situación y a avanzar en la senda de las reformas.