Lentreprise Face Au Droit Fiscal Belge

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International Tax Planning and Prevention of Abuse

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Author : Luc De Broe
Publisher : IBFD
ISBN 13 : 9087220359
Total Pages : 1146 pages
Book Rating : 4.0/5 (872 download)

Book Synopsis International Tax Planning and Prevention of Abuse by : Luc De Broe

Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.

ELLIS

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Author :
Publisher :
ISBN 13 :
Total Pages : 532 pages
Book Rating : 4.F/5 ( download)

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Download or read book ELLIS written by and published by . This book was released on 1994 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Intertax

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Author :
Publisher :
ISBN 13 :
Total Pages : 478 pages
Book Rating : 4.F/5 ( download)

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Download or read book Intertax written by and published by . This book was released on 1973 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt:

L'entreprise face au droit fiscal belge

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Author : Pierre-François Coppens
Publisher :
ISBN 13 : 9782804415082
Total Pages : 753 pages
Book Rating : 4.4/5 (15 download)

Book Synopsis L'entreprise face au droit fiscal belge by : Pierre-François Coppens

Download or read book L'entreprise face au droit fiscal belge written by Pierre-François Coppens and published by . This book was released on 2004 with total page 753 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Bulletin for International Fiscal Documentation

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Author : International Bureau of Fiscal Documentation
Publisher :
ISBN 13 :
Total Pages : 592 pages
Book Rating : 4.F/5 ( download)

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 1980 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download PDF Online Free

Author :
Publisher : Odile Jacob
ISBN 13 : 2738193064
Total Pages : 173 pages
Book Rating : 4.7/5 (381 download)

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Download or read book written by and published by Odile Jacob. This book was released on with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Aanwinsten van de Centrale Bibliotheek (Queteletfonds)

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Author : Bibliothèque centrale (Fonds Quetelet)
Publisher :
ISBN 13 :
Total Pages : 1408 pages
Book Rating : 4.F/5 ( download)

Book Synopsis Aanwinsten van de Centrale Bibliotheek (Queteletfonds) by : Bibliothèque centrale (Fonds Quetelet)

Download or read book Aanwinsten van de Centrale Bibliotheek (Queteletfonds) written by Bibliothèque centrale (Fonds Quetelet) and published by . This book was released on 1999 with total page 1408 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Groups of Companies

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Author : Rafael Mariano Manóvil
Publisher : Springer Nature
ISBN 13 : 3030366979
Total Pages : 694 pages
Book Rating : 4.0/5 (33 download)

Book Synopsis Groups of Companies by : Rafael Mariano Manóvil

Download or read book Groups of Companies written by Rafael Mariano Manóvil and published by Springer Nature. This book was released on 2020-03-16 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive study on how twenty-three countries have approached the issue of company groups. In addition to detailed profiles of each country’s legislation, written by some of the most respected experts in the field, the book also presents a general overview and offers readers an in-depth, up-to-date and highly practical comparative analysis of the company group phenomenon in connection with national legal regimes. As such, the book is a must-read for all those seeking a deeper understanding of how company groups are viewed and regulated around the globe.

L'entreprise face au droit fiscal belge – Volume 1

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Author : Pierre-François Coppens
Publisher : Éditions Larcier
ISBN 13 : 9782804431785
Total Pages : 808 pages
Book Rating : 4.4/5 (317 download)

Book Synopsis L'entreprise face au droit fiscal belge – Volume 1 by : Pierre-François Coppens

Download or read book L'entreprise face au droit fiscal belge – Volume 1 written by Pierre-François Coppens and published by Éditions Larcier. This book was released on 2008-12-22 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt: Plus qu’une simple mise à jour, l’ouvrage constitue une nouvelle édition de l’ouvrage paru en 2004 et qui avait connu un vif succès. Ce premier volume traite des règles communes à toutes les entreprises, de l’impôt des personnes physiques et de la procédure fiscale. La matière, enrichie de nombreux exemples et illustrations jurisprudentielles, est exposée sous la forme de 14 thèmes. La détermination de l’assiette imposable d’un entrepreneur individuel et d’un dirigeant d’entreprise, le calcul de l’IPP (en ce compris les multiples et récentes réductions d’impôts), les revenus immobiliers, mobiliers et divers, le régime des plus-values (en cours d’activité professionnelle ou à l’occasion de la cessation d’activité), les frais professionnels, les provisions et réductions de valeur, la procédure fiscale constituent les principaux sujets de l’ouvrage, traités de manière didactique et vivante. Fidèle à son habitude, l’auteur décompose chacun des thèmes en une synthèse de la matière, des développements techniques, des exemples, des notes d’observation fouillées et une bibliographie détaillée. Le second volume, à paraître en 2009, sera consacré à l’impôt des sociétés et à l’impôt des non-résidents.

The Bank of the European Union

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Author : Eric Bussière
Publisher :
ISBN 13 : 9782879780726
Total Pages : 384 pages
Book Rating : 4.7/5 (87 download)

Book Synopsis The Bank of the European Union by : Eric Bussière

Download or read book The Bank of the European Union written by Eric Bussière and published by . This book was released on 2008 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation, the State and Society

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Author : Marc Leroy
Publisher : P.I.E-Peter Lang S.A., Editions Scientifiques Internationales
ISBN 13 : 9789052016979
Total Pages : 0 pages
Book Rating : 4.0/5 (169 download)

Book Synopsis Taxation, the State and Society by : Marc Leroy

Download or read book Taxation, the State and Society written by Marc Leroy and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.

Annual Legal Bibliography

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Author : Harvard Law School. Library
Publisher :
ISBN 13 :
Total Pages : 622 pages
Book Rating : 4.F/5 ( download)

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 1965 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:

French books in print, anglais

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Author : Electre
Publisher :
ISBN 13 : 9782765407881
Total Pages : 1846 pages
Book Rating : 4.4/5 (78 download)

Book Synopsis French books in print, anglais by : Electre

Download or read book French books in print, anglais written by Electre and published by . This book was released on 2000 with total page 1846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Elements of International Income Taxation

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Author : Philippe Malherbe
Publisher :
ISBN 13 : 9782802750253
Total Pages : 187 pages
Book Rating : 4.7/5 (52 download)

Book Synopsis Elements of International Income Taxation by : Philippe Malherbe

Download or read book Elements of International Income Taxation written by Philippe Malherbe and published by . This book was released on 2015-03-24 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states : how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former ? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies ? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIe century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.

Intertax; European Tax Review, la Fiscalité Du Marché Commun, Eropäische Steuer-Zeitung

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Author :
Publisher :
ISBN 13 :
Total Pages : 824 pages
Book Rating : 4.0/5 ( download)

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Download or read book Intertax; European Tax Review, la Fiscalité Du Marché Commun, Eropäische Steuer-Zeitung written by and published by . This book was released on 1973 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Selections from the Correspondence of the First Lord Acton

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Author : John Emerich Edward Dalberg Acton Baron Acton
Publisher : London : Longmans, Green
ISBN 13 :
Total Pages : 352 pages
Book Rating : 4.3/5 (91 download)

Book Synopsis Selections from the Correspondence of the First Lord Acton by : John Emerich Edward Dalberg Acton Baron Acton

Download or read book Selections from the Correspondence of the First Lord Acton written by John Emerich Edward Dalberg Acton Baron Acton and published by London : Longmans, Green. This book was released on 1917 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:

SCAD Bulletin

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Author :
Publisher :
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.:/5 (318 download)

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Download or read book SCAD Bulletin written by and published by . This book was released on 1998 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: