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Author :
Publisher :
ISBN 13 : 9788194991175
Total Pages : 311 pages
Book Rating : 4.9/5 (911 download)
Download or read book Reimagining International Taxation written by and published by . This book was released on 2021 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Georg Kofler
Publisher :
ISBN 13 : 9789087227159
Total Pages : 697 pages
Book Rating : 4.2/5 (271 download)
Download or read book Thinker, Teacher, Traveler written by Georg Kofler and published by . This book was released on 2021 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Georg Kofler
Publisher :
ISBN 13 : 9789087227166
Total Pages : 0 pages
Book Rating : 4.2/5 (271 download)
Download or read book Thinker, Teacher, Traveler written by Georg Kofler and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scholarly contributions to this Festschrift reflect David Rosenbloom's significant influence on international taxation and its community, both academic and professional.
Author : Andrew Lymer
Publisher : Springer Science & Business Media
ISBN 13 : 9781402071577
Total Pages : 338 pages
Book Rating : 4.0/5 (715 download)
Download or read book The International Taxation System written by Andrew Lymer and published by Springer Science & Business Media. This book was released on 2002-08-31 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Author : Daniel N. Shaviro
Publisher : Oxford University Press, USA
ISBN 13 : 019935975X
Total Pages : 242 pages
Book Rating : 4.1/5 (993 download)
Download or read book Fixing U.S. International Taxation written by Daniel N. Shaviro and published by Oxford University Press, USA. This book was released on 2014-04 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
Author : Adnan Islam
Publisher : John Wiley & Sons
ISBN 13 : 1119756499
Total Pages : 304 pages
Book Rating : 4.1/5 (197 download)
Download or read book International Taxation written by Adnan Islam and published by John Wiley & Sons. This book was released on 2020-09-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the United States. Key topics include: Export income Receipts in foreign currency Allocation and apportionment of deductions U.S. foreign tax credit fundamentals and special rules Initiation of foreign operations Foreign branches and affiliated companies Sale of use of tangible property Foreign business operations in the United States Foreign business sales of tangible property in the United States Foreign business provision of services in the United States Exploitation of business assets outside of the United States Use of foreign tangible/intangible property in the United States U.S. withholding taxes on foreign businesses FDII GILTI
Author : Reuven Avi-Yonah
Publisher : Foundation Press
ISBN 13 : 9781647082291
Total Pages : 994 pages
Book Rating : 4.0/5 (822 download)
Download or read book U. S. International Taxation, Cases and Materials written by Reuven Avi-Yonah and published by Foundation Press. This book was released on 2022-06-06 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description Coming Soon!
Author : Joseph Isenbergh
Publisher : Thomson West
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.F/5 ( download)
Download or read book International Taxation written by Joseph Isenbergh and published by Thomson West. This book was released on 2005 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Taxation discusses international aspects of tax systems originating in national environments. It focuses on U.S. taxation as applied to economic activity with an international element. Divided into four sections: basic elements of international taxation, inbound U.S. taxation, outbound U.S. taxation, and income tax treaties.Summary of Contents" Part I: Basic Elements of International TaxationChapter1. U.S. Taxation in the International Setting2. Nationality and Residence for Taxation3. The Source of Income4. International Transfer Pricing" Part II: Inbound U.S. Taxation5. U.S. Taxation of Foreign Persons: Passive Income6. The Meaning of a U.S. "Trade or Business"7. "Effectively Connected" Income8. Gains from Sales of U.S. Real Property9. The Branch Profits Tax" Part III: Outbound U.S. Taxation10. Outbound Taxation in Overview11. The Foreign Tax Credit: Background and Overview12. The Foreign Tax Credit: Creditable Foreign Taxes13. The Credit Limitation of Section 90414. The Indirect Foreign Tax Credit15. Grand Overview of Dividends from Foreign Corporations16. Controlled Foreign Corporations: Subpart F17. Controlled Foreign Corporations: Section 124818. Passive Foreign Investment Companies (PFICs)19. International Corporate Reorganizations20. U.S. Citizens Abroad21. Income Tax Incentives for Exports" Part IV: Income Tax Treaties22. Income Tax Treaties in Overview23. Residence in Income Tax Treaties24. Business Profits - Permanent Establishments25. Compensation for Personal Services26. Interest, Dividends, Royalties, Rents, and Other Gains27. The Rise and Fall of Treaty Tax Shelters: Sandwiches, Conduits, and the Treasurys Response" Table of Cases" Index
Author : Reuven S. Avi-Yonah
Publisher : Edward Elgar Publishing
ISBN 13 : 1781952329
Total Pages : 169 pages
Book Rating : 4.7/5 (819 download)
Download or read book Advanced Introduction to International Tax Law written by Reuven S. Avi-Yonah and published by Edward Elgar Publishing. This book was released on 2015-02-27 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Systems of taxation deviate between jurisdictio
Author : Yariv Brauner
Publisher : Edward Elgar Publishing
ISBN 13 : 9781788975360
Total Pages : 464 pages
Book Rating : 4.9/5 (753 download)
Download or read book Research Handbook on International Taxation written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians' agendas. Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map. With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.
Author : MINDY. HERZFELD
Publisher : West Academic Publishing
ISBN 13 : 9781636590578
Total Pages : 0 pages
Book Rating : 4.5/5 (95 download)
Download or read book International Taxation in a Nutshell written by MINDY. HERZFELD and published by West Academic Publishing. This book was released on 2023-01-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences of cross-border flows. The author's career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.
Author : Marnin J. Michaels
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (898 download)
Download or read book International Taxation: Withholding written by Marnin J. Michaels and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Angharad Miller
Publisher : Bloomsbury Publishing
ISBN 13 : 1780437854
Total Pages : 913 pages
Book Rating : 4.7/5 (84 download)
Download or read book Principles of International Taxation written by Angharad Miller and published by Bloomsbury Publishing. This book was released on 2016-01-01 with total page 913 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of International Taxation, Fifth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use.This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students.Previous print edition ISBN: 9781780434537
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 : Roy Rohatgi
Publisher : Richmond Law & Ted Limited
ISBN 13 : 9781904501572
Total Pages : 467 pages
Book Rating : 4.5/5 (15 download)
Download or read book Basic International Taxation written by Roy Rohatgi and published by Richmond Law & Ted Limited. This book was released on 2005-01-01 with total page 467 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. This book presents an analysis of the practical application of these principles, supported by a review of international tax practices by leading professionals in over sixty jurisdictions worldwide.
Author : Reuven Shlomo Avi-Yonah
Publisher : Foundation Press
ISBN 13 : 9781683286509
Total Pages : 731 pages
Book Rating : 4.2/5 (865 download)
Download or read book U.S. International Taxation written by Reuven Shlomo Avi-Yonah and published by Foundation Press. This book was released on 2019 with total page 731 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2017, the U.S. adopted the most far reaching changes to its international tax laws since 1962. This updated edition reflects these changes and provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. The field is notoriously complex, more so, perhaps, than any other area of Federal tax law. The focus is on how the details of the tax law fit into a broader structure, which is described in the introduction. The book enables students to fit the particular issues they are working on into a larger context, to develop an intuition for where the problem areas may lie.
Author : Michael Kobetsky
Publisher : Cambridge University Press
ISBN 13 : 1139500228
Total Pages : 469 pages
Book Rating : 4.1/5 (395 download)
Download or read book International Taxation of Permanent Establishments written by Michael Kobetsky and published by Cambridge University Press. This book was released on 2011-09-15 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
