L'imposition Des Successions en Droit International Et Le Problème de la Double Imposition

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis L'imposition Des Successions en Droit International Et Le Problème de la Double Imposition by :

Download or read book L'imposition Des Successions en Droit International Et Le Problème de la Double Imposition written by and published by . This book was released on 1928 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

L'imposition des successions en droit international et le problème de la double imposition

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Publisher :
ISBN 13 :
Total Pages : 150 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis L'imposition des successions en droit international et le problème de la double imposition by : Paul Guggenheim

Download or read book L'imposition des successions en droit international et le problème de la double imposition written by Paul Guggenheim and published by . This book was released on 1928 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Double Taxation of Inheritances and Gifts

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Publisher :
ISBN 13 :
Total Pages : 574 pages
Book Rating : 4.:/5 (247 download)

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Book Synopsis International Double Taxation of Inheritances and Gifts by : International Fiscal Association

Download or read book International Double Taxation of Inheritances and Gifts written by International Fiscal Association and published by . This book was released on 1985 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

L' optimisation en matière de fiscalité internationale des successions

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Publisher :
ISBN 13 :
Total Pages : 946 pages
Book Rating : 4.:/5 (493 download)

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Book Synopsis L' optimisation en matière de fiscalité internationale des successions by : Guillaume Hublot

Download or read book L' optimisation en matière de fiscalité internationale des successions written by Guillaume Hublot and published by . This book was released on 2004 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les successions internationales soulèvent de nombreuses difficultés notamment du fait d'un droit international privé non unifié, aboutissant ainsi au fractionnement du règlement successoral. La fiscalité vient ici ajouter un nouveau degré de complexité, ayant des incidences généralement négatives, parfois positives. A travers l'étude de trois pays différents, la France, l'Italie et l'Angleterre, nous avons tenté de définir les points d'accroche nés de l'entrechoquement des différentes fiscalités, c'est à dire les risques de double imposition, ainsi que les moyens de lutte mis en oeuvre par les gouvernements. Dans un second temps, nous nous sommes attachés à définir les troubles fiscaux nés de la rencontre entre des systèmes de droit patrimonial et fiscal étrangers l'un à l'autre. A travers la définition et la délimitation des risques nés des situations internationales, à travers également l'étude brièvement comparative des systèmes d'imposition et de dévolution successorale, il nous est apparu possible de proposer certains éclairages sur ces notions, afin d'aboutir à une optimisation du règlement successoral et de la visibilité juridique et fiscale des héritiers ou du candidat à l'anticipation successorale.

L'imposition des successions en driot international et le problème de la double imposition

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Publisher :
ISBN 13 :
Total Pages : 137 pages
Book Rating : 4.:/5 (124 download)

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Book Synopsis L'imposition des successions en driot international et le problème de la double imposition by : Paul Guggenheim

Download or read book L'imposition des successions en driot international et le problème de la double imposition written by Paul Guggenheim and published by . This book was released on 1928 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403503084
Total Pages : 381 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law by : Maria Júlia Ildefonso Mendonça

Download or read book International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law written by Maria Júlia Ildefonso Mendonça and published by Kluwer Law International B.V.. This book was released on 2023-01-22 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.

Recueil Des Cours, Collected Courses 1931

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789028607224
Total Pages : 764 pages
Book Rating : 4.6/5 (72 download)

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Book Synopsis Recueil Des Cours, Collected Courses 1931 by : Academie De Droit International De La Ha

Download or read book Recueil Des Cours, Collected Courses 1931 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Double Taxation and Fiscal Evasion

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Publisher :
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:

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 Double Taxation of Estates and Inheritance

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Publisher : London : Butterworths
ISBN 13 :
Total Pages : 304 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Double Taxation of Estates and Inheritance by : Wolfe D. Goodman

Download or read book International Double Taxation of Estates and Inheritance written by Wolfe D. Goodman and published by London : Butterworths. This book was released on 1978 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Recueil Des Cours, Collected Courses 1949

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789028611122
Total Pages : 784 pages
Book Rating : 4.6/5 (111 download)

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Book Synopsis Recueil Des Cours, Collected Courses 1949 by :

Download or read book Recueil Des Cours, Collected Courses 1949 written by and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .

Dispute Resolution Under Tax Treaties

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Publisher : IBFD
ISBN 13 : 9076078947
Total Pages : 498 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Dispute Resolution Under Tax Treaties by : Zvi Daniel Altman

Download or read book Dispute Resolution Under Tax Treaties written by Zvi Daniel Altman and published by IBFD. This book was released on 2005 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.

Recueil Des Cours, Collected Courses 1928

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789028606029
Total Pages : 598 pages
Book Rating : 4.6/5 (6 download)

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Book Synopsis Recueil Des Cours, Collected Courses 1928 by : Academie De Droit International De La Ha

Download or read book Recueil Des Cours, Collected Courses 1928 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1981-08-01 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Jurisdiction to Tax in International Law:Theory and Practice of Legislative Fiscal Jurisdiction

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Publisher : Springer
ISBN 13 :
Total Pages : 244 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Jurisdiction to Tax in International Law:Theory and Practice of Legislative Fiscal Jurisdiction by : Rutsel Silvestre J. Martha

Download or read book The Jurisdiction to Tax in International Law:Theory and Practice of Legislative Fiscal Jurisdiction written by Rutsel Silvestre J. Martha and published by Springer. This book was released on 1989-06-13 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: For review see: Chester Peterson, in Tijdschrift voor Antilliaans Recht-Justicia, jrg. 6, no. 1 (1990); p. 67-69.

League of Nations Publications

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Publisher :
ISBN 13 :
Total Pages : 294 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis League of Nations Publications by :

Download or read book League of Nations Publications written by and published by . This book was released on 1928 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:

La conception du droit international privé d'après la doctrine et la pratique en Grèce

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789028605725
Total Pages : 644 pages
Book Rating : 4.6/5 (57 download)

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Book Synopsis La conception du droit international privé d'après la doctrine et la pratique en Grèce by :

Download or read book La conception du droit international privé d'après la doctrine et la pratique en Grèce written by and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .

International law review

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Publisher :
ISBN 13 :
Total Pages : 462 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International law review by :

Download or read book International law review written by and published by . This book was released on 1928 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: