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The New Double Tax Agreement Between Cyprus And Latvia
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Book Synopsis The New Double Tax Agreement Between Cyprus and Latvia by : P. Aristotelous
Download or read book The New Double Tax Agreement Between Cyprus and Latvia written by P. Aristotelous and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Cyprus and Latvia finalized a new double tax treaty on 24 May 2016. This article assesses the provisions of the treaty, including residence, permanent establishment, income from immovable property, business profits, shipping and aviation, dividends, interest and royalties, capital gains, offshore activities, elimination of double taxation, and exchange of information.
Book Synopsis Model Tax Convention on Income and on Capital: Condensed Version 2017 by : OECD
Download or read book Model Tax Convention on Income and on Capital: Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Book Synopsis Double Taxation and the League of Nations by : Sunita Jogarajan
Download or read book Double Taxation and the League of Nations written by Sunita Jogarajan and published by Cambridge University Press. This book was released on 2018-05-10 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Book Synopsis Draft Double Taxation Convention on Income and Capital 1963 by :
Download or read book Draft Double Taxation Convention on Income and Capital 1963 written by and published by . This book was released on 1963 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Book Synopsis Model Tax Convention on Income and on Capital 2017 (Full Version) by : OECD
Download or read book Model Tax Convention on Income and on Capital 2017 (Full Version) written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Book Synopsis Terra/Wattel – European Tax Law by : Peter J. Wattel
Download or read book Terra/Wattel – European Tax Law written by Peter J. Wattel and published by Kluwer Law International B.V.. This book was released on 2018-11-20 with total page 863 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter J. Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Otto Marres is professor at the ACTL and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is professor at the ACTL and Director of PwC’s EU Direct Tax Group. The seventh edition of this two-volume set brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters. Previous editions were highly regarded as a staple overview of EU tax law among EU tax law practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field. This first volume of ‘European Tax Law’ extensively covers: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU 2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal 3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States 4. Soft Law on Harmful Tax Competition 5. Procedural matters and the extent of judicial protection The upcoming second volume of this set will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations by : United Nations Staff
Download or read book Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations written by United Nations Staff and published by The Stationery Office. This book was released on 2003 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treaties and International Agreements Registered or Filed and Recorded with the Secretariat of the United Nations
Book Synopsis Tax Treaties and Domestic Law by : Guglielmo Maisto
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.
Download or read book Tax Notes International written by and published by . This book was released on 2007 with total page 1278 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Double Taxation Agreements by : Pat O'Brien
Download or read book Double Taxation Agreements written by Pat O'Brien and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Mutual Agreement Procedure in International Taxation by : Juliane Gröper
Download or read book The Mutual Agreement Procedure in International Taxation written by Juliane Gröper and published by utzverlag GmbH. This book was released on 2020-02-19 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: The globalization of economic and multinational business structures has exacerbated the problem of substantive overlapping national tax laws in recent decades. Double taxation has a negative impact on international economic transactions because it leads to the suboptimal allocation of capital and affects the cross-border exchange of goods. Therefore, measures are needed to avoid international double taxation. The number of international Mutual Agreement Procedures is rising accordingly. However, the Mutual Agreement Procedure is not always effective and is often evaded by developing countries in particular. According to the author, the deficits of the Mutual Agreement Procedure should be mitigated by procedural and administrative rules. These can be based on experiences gained from other areas of law with cross-border economic activities. Moreover, the use of modern technologies or non-binding dispute resolution mechanisms can enhance the efficiency of the Mutual Agreement Procedure. The procedural and administrative rules should not only make the procedure more attractive for states and especially developing countries but also improve the position of the taxpayer.
Book Synopsis Model Double Taxation Convention on Income and Capital 1977 by : OECD
Download or read book Model Double Taxation Convention on Income and Capital 1977 written by OECD and published by OECD Publishing. This book was released on 1977-10-19 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single ...
Book Synopsis Model Tax Convention on Income and on Capital 2014 (Full Version) by : OECD
Download or read book Model Tax Convention on Income and on Capital 2014 (Full Version) written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 2289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
Book Synopsis International Taxation of Permanent Establishments by : Michael Kobetsky
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.
Book Synopsis International Expatriate Employment Handbook by : Andrius R. Kontrimas
Download or read book International Expatriate Employment Handbook written by Andrius R. Kontrimas and published by Kluwer Law International B.V.. This book was released on 2006-01-01 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt: More and more multinational companies are deploying key employees around the globe to serve the increasing international business needs of the multinational, its global markets, and its customers. The ability to relocate employees quickly from one location to another, and the ability of those employees to quickly focus on the business objectives of the company once they are relocated, can often determine the success of a new regional operation or an entire global strategy. It is crucial for employers to avoid unexpected barriers or difficulties in the form of employment-related issues. This enormously valuable handbook is the ideal solution to such problems, both in the anticipation and in the event. With 32 chapters each written by local experts, it provides a practical, country-by-country guide to employee relocation issues among the world?s most active or fast-developing economies. Each chapter offers a handy reference to relevant issues under each particular country?s laws regarding employment status, compensation and benefits, related tax issues, and more. With its reliable guidance, both employers and employees can proceed confidently with their cross-border plans and commitments. The writers of each chapter answer important questions on a wide range of employment issues. Among the many relevant matters covered?in the same order in each chapter, for easy cross-reference?are the following: types of employment visas and related qualification requirements; expenses and time frame for obtaining visas; income taxation of foreign nationals; employer?s tax withholding requirements; filing and reporting requirements; eligibility for employee or retirement benefits; continuation of home country benefits; wealth, capital, estate or death taxes; taxable presence of foreign corporate employers; vicarious liability for acts of employees; privacy laws relating to employees; employment termination provisions under local law; enforceability of non-competition and non-solicitation agreements; and protection of confidential or trade secret information. The Handbook has been meticulously produced under the auspices of member firms of the World Law Group, a leading network of 48 independent law firms located in most of the world?s major commercial centers. A peerless source of information and guidance to employers in expatriate relocation planning, it will greatly help to foresee potential pitfalls and benefit from local advantages, so both employers and expatriate employees will be free to concentrate on the business goals at hand.
Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by : OECD
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
