Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download The Law And Practice Of Tax Treaties An Indian Perspective full books in PDF, epub, and Kindle. Read online The Law And Practice Of Tax Treaties An Indian Perspective ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Nilesh Modi
Publisher :
ISBN 13 : 9788184735314
Total Pages : 1352 pages
Book Rating : 4.7/5 (353 download)
Download or read book The Law and Practice of Tax Treaties written by Nilesh Modi and published by . This book was released on 2014 with total page 1352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jonathan Schwarz
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403526319
Total Pages : 870 pages
Book Rating : 4.4/5 (35 download)
Download or read book Schwarz on Tax Treaties written by Jonathan Schwarz and published by Kluwer Law International B.V.. This book was released on 2021-09-28 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Author : Peter Hongler
Publisher : Oxford University Press
ISBN 13 : 019289871X
Total Pages : 289 pages
Book Rating : 4.1/5 (928 download)
Download or read book International Law of Taxation written by Peter Hongler and published by Oxford University Press. This book was released on 2021 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Author : Guglielmo Maisto
Publisher : IBFD
ISBN 13 : 9076078920
Total Pages : 433 pages
Book Rating : 4.0/5 (76 download)
Download or read book Tax Treaties and Domestic Law written by Guglielmo Maisto and published by IBFD. This book was released on 2006 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
Author : Nagendra Singh
Publisher : New Delhi : S. Chand
ISBN 13 :
Total Pages : 278 pages
Book Rating : 4.F/5 ( download)
Download or read book India and International Law written by Nagendra Singh and published by New Delhi : S. Chand. This book was released on 1973 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published under the auspices of the School of International Studies, Jawaharlal Nehru University, New Delhi.
Author : Georg Nolte
Publisher : OUP Oxford
ISBN 13 : 0191668427
Total Pages : 2459 pages
Book Rating : 4.1/5 (916 download)
Download or read book Treaties and Subsequent Practice written by Georg Nolte and published by OUP Oxford. This book was released on 2013-06-13 with total page 2459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under the relevant rules of international law, treaties are interpreted in accordance with the ordinary meaning of the language they use, their object and purpose, and the intention of the drafters, but also in light of the subsequent practice of its parties. This subsequent practice can shed light on articles whose meaning is ambiguous and subsequent agreement can even alter the meaning of treaty provisions. At a time when many of the most important international treaties are more than fifty years old, subsequent practice plays an increasingly important role in their interpretation. Treaties and Subsequent Practice discusses the role and relevance of this subsequent practice in the process of dynamic treaty interpretation. The book provides a comprehensive treatment of this topic by eminent commentators, combining contributions which focus on practical cases with chapters examining the theoretical underpinnings of treaty interpretation. The concept of subsequent practice is situated in the more general context of treaty law and international law, looking at different cases and doctrinal questions to assess its policy dimensions. The book addresses the question of whether subsequent practice plays a more or less significant role in different areas of international law, and whether it can be employed as a partial substitute for formal treaty amendments. It also includes two previously unpublished reports issued by the International Law Commission's Study Group on this topic.
Author : Mahnoush H. Arsanjani
Publisher : American Chemical Society
ISBN 13 : 0199588910
Total Pages : 498 pages
Book Rating : 4.1/5 (995 download)
Download or read book The Law of Treaties Beyond the Vienna Convention written by Mahnoush H. Arsanjani and published by American Chemical Society. This book was released on 2011-02-17 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive analysis of the law of treaties based on the interplay between the 1969 Vienna Convention on the Law of Treaties and customary international law. Written by a team of renowned international lawyers, it offers new insight into the basic concepts and methodology of the law of treaties and its problems.
Author : Sjoerd Douma
Publisher : IBFD
ISBN 13 : 9087220278
Total Pages : 284 pages
Book Rating : 4.0/5 (872 download)
Download or read book The Legal Status of the OECD Commentaries written by Sjoerd Douma and published by IBFD. This book was released on 2008 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained in this book address two questions. The first is whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model. The second question is whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law. The book brings various legal disciplines - public international law, international tax law, Community law and constitutional law - together in order to resolve the legal status of the Commentaries. Through interdisciplinary debate, the issues have been defined clearly and the exact points at which the opinions differ are identified, thereby resulting in a better understanding of the issues at hand.
Author : Richard K. Gardiner
Publisher : Oxford University Press, USA
ISBN 13 : 0199669236
Total Pages : 577 pages
Book Rating : 4.1/5 (996 download)
Download or read book Treaty Interpretation written by Richard K. Gardiner and published by Oxford University Press, USA. This book was released on 2015 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of treaty interpretation codified in the 'Vienna Convention on the Law of Treaties' now apply to virtually all treaties, in an international context as well as within national legal systems, where treaties have an impact on a large and growing range of matters. The rules of treaty interpretation differ somewhat from typical rules for interpreting legal instruments and legislation within national legal systems. Lawyers, administrators, diplomats, and officials at international organisations are increasingly likely to encounter issues of treaty interpretation which require not only knowledge of the relevant rules of interpretation, but also how these rules have been, and are to be, applied in practice. Since the codified rules of treaty interpretation came into decree, there is a considerable body of case-law on their application. This case-law, combined with the history and analysis of the rules of treaty interpretation, provides a basis for understanding this most important task in the application of treaties internationally and within national systems of law. Any lawyer who ever has to consider international matters, and increasingly any lawyer whose work involves domestic legislation with any international connection, is at risk nowadays of encountering a treaty provision which requires interpretation, whether the treaty provision is explicitly in issue or is the source of the relevant domestic legislation. This fully updated new edition features case law from a broader range of jurisdictions, and an account of the work of the International Law Commission in its relation to interpretative declarations. This book provides a guide to interpreting treaties properly in accordance with the modern rules.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264293086
Total Pages : 218 pages
Book Rating : 4.2/5 (642 download)
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2018-03-16 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
ISBN 13 : 9781557755872
Total Pages : 534 pages
Book Rating : 4.7/5 (558 download)
Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author : Bimal N. Patel
Publisher : Martinus Nijhoff Publishers
ISBN 13 : 900416152X
Total Pages : 597 pages
Book Rating : 4.0/5 (41 download)
Download or read book India and International Law: Introduction written by Bimal N. Patel and published by Martinus Nijhoff Publishers. This book was released on 2008 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: "India and International Law, volume 2" examines India s policy and practical approach to modern and emerging subjects such as energy, investment, sports, banking, biotechnology, taxation, water courses, feminism, air law and role of India in UN reforms. The most discussed interlinked issues of civilian nuclear energy and nuclear weapons are analysed in two separate chapters. This volume also examines legal challenges and offers possible solutions in the area of private international law, which hopefully would serve the purposes of relevant policy-makers, judiciary, common men and women and 2.5 million Non-Resident Indians (NRIs)."India and International Law, volume 2" will enable the readers to realize the sheer magnitude of legal challenges faced by India, hence, one way forward is to consider some of the suggestions offered by the authors. It is hoped that these two volumes will provide a useful framework for similar studies and will remain a must source of consultation for those who are interested in India s state practice on international law.
Author : Duncan B. Hollis
Publisher :
ISBN 13 : 019884834X
Total Pages : 897 pages
Book Rating : 4.1/5 (988 download)
Download or read book The Oxford Guide to Treaties written by Duncan B. Hollis and published by . This book was released on 2020 with total page 897 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide is an authoritative reference point for anyone interested in the creation or interpretation of treaties and other forms of international agreement. It covers the rules and practices surrounding their making, interpretation, and operation, and uses hundreds of real examples to illustrate different approaches treaty-makers can take.
Author : Ajit Kumar Singh
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403533641
Total Pages : 234 pages
Book Rating : 4.4/5 (35 download)
Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Author : Karen J. Atkinson
Publisher :
ISBN 13 : 9780692057650
Total Pages : pages
Book Rating : 4.0/5 (576 download)
Download or read book Tribal Business Structure Handbook written by Karen J. Atkinson and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering "one-stop knowledge on business structuring," the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures.
Author : Robert N. Clinton
Publisher :
ISBN 13 :
Total Pages : 1466 pages
Book Rating : 4.F/5 ( download)
Download or read book American Indian Law written by Robert N. Clinton and published by . This book was released on 2005 with total page 1466 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Emer de Vattel
Publisher :
ISBN 13 :
Total Pages : 668 pages
Book Rating : 4.A/5 ( download)
Download or read book The Law of Nations written by Emer de Vattel and published by . This book was released on 1856 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:
