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Journal Pratique De Droit Fiscal
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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
Book Synopsis Bowker's Law Books and Serials in Print by :
Download or read book Bowker's Law Books and Serials in Print written by and published by . This book was released on 2000 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1965 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Belgium in International Tax Planning by : Patrick A. A. Vanhaute
Download or read book Belgium in International Tax Planning written by Patrick A. A. Vanhaute and published by IBFD. This book was released on 2008 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on commercial and company law and corporate income tax. It provides a systematic and comprehensive overview of the current tax planning opportunities that exist in Belgium. After some essential legal knowledge of Belgium, the chapters consider the Belgian tax regime, special features of the Belgian tax system, specific anti-avoidance provisions and international tax planning, tax incentives, special tax regimes, and tax planning opportunities (including the tax treaties with Hong Kong, the USA and the UAE).
Book Synopsis Ulrich's International Periodicals Directory by : R R Bowker Publishing
Download or read book Ulrich's International Periodicals Directory written by R R Bowker Publishing and published by R. R. Bowker. This book was released on 1989-09-01 with total page 5273 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Annual Report of the Librarian of Congress for the Fiscal Year Ended ... by : Library of Congress
Download or read book Annual Report of the Librarian of Congress for the Fiscal Year Ended ... written by Library of Congress and published by . This book was released on 1904 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis National Legal Presumptions and European Tax Law by : Claudia Sanò
Download or read book National Legal Presumptions and European Tax Law written by Claudia Sanò and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.
Book Synopsis Taxing Artificial Intelligence by : Xavier Oberson
Download or read book Taxing Artificial Intelligence written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2024-03-14 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.
Download or read book New Serial Titles written by and published by . This book was released on 1977 with total page 1100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis New Serial Titles, Classed Subject Arrangement by :
Download or read book New Serial Titles, Classed Subject Arrangement written by and published by . This book was released on 1976 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Irregular Serials & Annuals written by and published by . This book was released on 1986 with total page 1960 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Circular written by Charles A. Dilley and published by . This book was released on 1979 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Council of Europe/Conseil de L'Europe Publisher :Martinus Nijhoff Publishers ISBN 13 :9024709520 Total Pages :604 pages Book Rating :4.0/5 (247 download)
Book Synopsis Yearbook of the European Convention on Human Rights/Annuaire de la convention europeenne des droits de l'homme , Volume 8 Volume 8, 1965 by : Council of Europe/Conseil de L'Europe
Download or read book Yearbook of the European Convention on Human Rights/Annuaire de la convention europeenne des droits de l'homme , Volume 8 Volume 8, 1965 written by Council of Europe/Conseil de L'Europe and published by Martinus Nijhoff Publishers. This book was released on 1967-01-01 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of the "Yearbook of the European Convention on Human Rights, prepared by the Directorate of Human Rights of the Council of Europe, relates to 2003. Part one contains information on the Convention. Part two deals with the control mechanism of the European Convention on Human Rights: selected judgments of the European Court of Human Rights and human rights (DH) resolutions of the Committee of Ministers; part three groups together the other work of the Council of Europe in the field of human rights, and includes the work of the Committee of Ministers, the Parliamentary Assembly and the Directorate General of Human Rights; part four is devoted to information on national legislation and extracts from national judicial decisions concerning rights protected by the Convention. Appendix A contains a bibliography on the Convention, and Appendix B the biographies of the new judges elected to the European Court of Human Rights.
Book Synopsis Annual Legal Bibliography by : Harvard Law School. Library
Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1974 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bulletin de renseignements documentaires by :
Download or read book Bulletin de renseignements documentaires written by and published by . This book was released on 1980 with total page 1250 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Catalog of Books Represented by Library of Congress Printed Cards Issued to July 31, 1942 by :
Download or read book A Catalog of Books Represented by Library of Congress Printed Cards Issued to July 31, 1942 written by and published by . This book was released on 1942 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The National Union Catalog, Pre-1956 Imprints by : Library of Congress
Download or read book The National Union Catalog, Pre-1956 Imprints written by Library of Congress and published by . This book was released on 1970 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
