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Author : OCSE = OECD.
Publisher :
ISBN 13 :
Total Pages : 63 pages
Book Rating : 4.:/5 (119 download)
Download or read book THE TAXATION OF COLLECTIVE INVESTMENT INSTITUTIONS 1977... written by OCSE = OECD. and published by . This book was released on 1978 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.3/5 (91 download)
Download or read book The Taxation of Collective Investment Institutions written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1977 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report on the taxation of investment funds and mutual trusts. The coverage of the report is limited to investment in shares and fixed-interest securities and to the levying of income tax, capital gains tax and deductions at source to which the proceeds are liable.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264172882
Total Pages : 172 pages
Book Rating : 4.2/5 (641 download)
Download or read book Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions written by OECD and published by OECD Publishing. This book was released on 1999-05-04 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries.
Author : Raymond Adema
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041128395
Total Pages : 578 pages
Book Rating : 4.0/5 (411 download)
Download or read book UCITS and Taxation written by Raymond Adema and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the United Kingdom. It analyses the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. It also features recommendations to remove the tax advantages and disadvantages that occur in cross-border trading.
Author : Tomi Viitala
Publisher : IBFD
ISBN 13 : 9076078750
Total Pages : 427 pages
Book Rating : 4.0/5 (76 download)
Download or read book Taxation of Investment Funds in the European Union written by Tomi Viitala and published by IBFD. This book was released on 2005 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264167773
Total Pages : 107 pages
Book Rating : 4.2/5 (641 download)
Download or read book Transfer Pricing and Multinational Enterprises written by OECD and published by OECD Publishing. This book was released on 1979-06-01 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises. Following this original 1979 publication, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. A subsequent edition was released in 2010, in which, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. Digitised document - Electronic release on 24/11/2011.
Author : Sriram Govind
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410754
Total Pages : 696 pages
Book Rating : 4.7/5 (94 download)
Download or read book Hybrid Entities in Tax Treaty Law written by Sriram Govind and published by Linde Verlag GmbH. This book was released on 2020-09-03 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax treaty law and EU tax law in connection with hybrid entities Hybrid entities have traditionally been used as an avenue for international tax planning, and extending benefits under tax treaties to such entities has been a source of controversy for many years now. Although the OECD Partnership Report provided solid policy footing on this issue, there was still no common legal basis that countries could rely on for such positions. The increasing focus of countries towards the curbing of tax avoidance and abuse involving hybrid mismatch arrangements culminated in a specific action plan in the BEPS Project being dedicated to the design of domestic rules and the development of treaty provisions that would neutralize the tax effects of such arrangements. This volume provides an in-depth analysis of various aspects of this topic. It is divided into two parts – the first dealing exclusively with tax treaty issues arising in connection with hybrid entities and the second dealing with EU tax law issues surrounding hybrid entities. The former part comprises chapters analysing how tax treaties have historically dealt with this issue with a focus on domestic court jurisprudence, the positions in the OECD and the UN Model Conventions, the developments that have come about owing to the BEPS Project, and the impact of several existing measures, regimes, and vehicles on these tax treaty provisions. The latter part comprises chapters on how hybrid entities are dealt with under primary EU law, under various secondary law directives including the newly enacted Anti-Tax Avoidance Directives, and an analysis of policy solutions offered in this direction.
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.F/5 ( download)
Download or read book Activities, 1971-1977 and Current Work Programme written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 1978 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Council of Europe/Conseil de L'Europe
Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789024719938
Total Pages : 724 pages
Book Rating : 4.7/5 (199 download)
Download or read book Yearbook of the European Convention on Human Rights written by Council of Europe/Conseil de L'Europe and published by Martinus Nijhoff Publishers. This book was released on 1977-08-01 with total page 724 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.
Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.3/5 (91 download)
Download or read book Taxation of Cross-border Portfolio Investment written by and published by Org. for Economic Cooperation & Development. This book was released on 1999 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institution
Author :
Publisher :
ISBN 13 :
Total Pages : 2204 pages
Book Rating : 4.3/5 (121 download)
Download or read book Federal Register written by and published by . This book was released on 1979-07 with total page 2204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 698 pages
Book Rating : 4.3/5 (121 download)
Download or read book Survey of Current Business written by and published by . This book was released on with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Expenditures written by and published by . This book was released on 1982 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Glen Loutzenhiser
Publisher : Bloomsbury Publishing
ISBN 13 : 1509929118
Total Pages : 574 pages
Book Rating : 4.5/5 (99 download)
Download or read book The Dynamics of Taxation written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2020-10-15 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.
Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 708 pages
Book Rating : 4.:/5 (35 download)
Download or read book Hearings, Reports and Prints of the Joint Committee on Taxation written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1976 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 356 pages
Book Rating : 4.F/5 ( download)
Download or read book Intertax written by and published by . This book was released on 1986 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Energy Information Administration
Publisher :
ISBN 13 :
Total Pages : 468 pages
Book Rating : 4.F/5 ( download)
Download or read book Annual Report to Congress written by United States. Energy Information Administration and published by . This book was released on 1978 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:
