International Cooperation in Tax Matters

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Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1998 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.

International Cooperation in Tax Matters

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Publisher : New York : United Nations
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by New York : United Nations. This book was released on 1992 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The master-storyteller turns his pen to rural village life with Ways of Sunlight in Trinidad: gossip and rivalry between village washerwomen; toiling cane-cutters reaping their harvest; superstitious old Ma Procop protecting the fruit of her Mango tree with magic. With equal wit and sensitivity, he reflects the depression of hard times in London, where people live in cold, damp basements, hustling for survival.

International Cooperation in Tax Matters

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Publisher :
ISBN 13 :
Total Pages : 238 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1997 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected papers on transfer pricing, globalization of capital markets, taxation of derivatives and new financial instruments, taxation of students and teachers, and technical assistance in international taxation. Also included is a comparison of the UN and OECD Model Conventions with over 50 tax treaties between developed and developing countries.

International Law of Taxation

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Publisher : Oxford University Press
ISBN 13 : 019289871X
Total Pages : 289 pages
Book Rating : 4.1/5 (928 download)

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Book Synopsis International Law of Taxation by : Peter Hongler

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.

International Tax at the Crossroads

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Publisher : Edward Elgar Publishing
ISBN 13 : 180088902X
Total Pages : 325 pages
Book Rating : 4.8/5 (8 download)

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Book Synopsis International Tax at the Crossroads by : Craig Elliffe

Download or read book International Tax at the Crossroads written by Craig Elliffe and published by Edward Elgar Publishing. This book was released on 2023-12-11 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.

International Regulatory Co-operation: Case Studies, Vol. 1 Chemicals, Consumer Products, Tax and Competition

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Publisher : OECD Publishing
ISBN 13 : 9264200487
Total Pages : 90 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis International Regulatory Co-operation: Case Studies, Vol. 1 Chemicals, Consumer Products, Tax and Competition by : OECD

Download or read book International Regulatory Co-operation: Case Studies, Vol. 1 Chemicals, Consumer Products, Tax and Competition written by OECD and published by OECD Publishing. This book was released on 2013-04-30 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in four sectors: chemical safety, consumer product safety, model tax convention, and competition law enforcement.

International Co-operation in Tax Matters

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Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.:/5 (334 download)

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Book Synopsis International Co-operation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Co-operation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1998 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Interface of International Trade Law and Taxation

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Publisher : IBFD
ISBN 13 : 9087221827
Total Pages : 339 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis The Interface of International Trade Law and Taxation by : Jennifer E. Farrell

Download or read book The Interface of International Trade Law and Taxation written by Jennifer E. Farrell and published by IBFD. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.

IBFD International Tax Glossary

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Publisher : IBFD
ISBN 13 : 908722057X
Total Pages : 561 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis IBFD International Tax Glossary by : Julie Rogers-Glabush

Download or read book IBFD International Tax Glossary written by Julie Rogers-Glabush and published by IBFD. This book was released on 2009 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in English; alphabetical listing of some 400 English terms together with their French, German, Spanish and Dutch equivalents; cross-referenced listing of terms indicating similar, related and contrasting terms; abbreviations and bibliographical references to aid further research; a list of tax-related organizations, with brief descriptions and Internet addresses; accurate descriptions of both traditional and more obscure terms; expanded coverage of terms relating to customs, VAT, capital taxes, transfer pricing and EU tax law terminology; a separate extensive list of tax-related organizations in some 40 countries.

International Co-operation in Tax Matters

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Publisher : New York : United Nations
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Co-operation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Co-operation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by New York : United Nations. This book was released on 1990 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: UN publication sales no. E.90.XVI.3. ST/ESA/217

A Global Agenda

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Publisher : University Press of America
ISBN 13 : 9780934654906
Total Pages : 364 pages
Book Rating : 4.6/5 (549 download)

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Book Synopsis A Global Agenda by : John Tessitore

Download or read book A Global Agenda written by John Tessitore and published by University Press of America. This book was released on 1991 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: To find more information about Rowman and Littlefield titles, please visit www.rowmanlittlefield.com.

Tax Treaties: Building Bridges between Law and Economics

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Publisher : IBFD
ISBN 13 : 9087221185
Total Pages : 679 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Tax Treaties: Building Bridges between Law and Economics by :

Download or read book Tax Treaties: Building Bridges between Law and Economics written by and published by IBFD. This book was released on 2010 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book. By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.

Annual Review of United Nations Affairs 2008/2009

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Publisher :
ISBN 13 : 0195398009
Total Pages : 447 pages
Book Rating : 4.1/5 (953 download)

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Book Synopsis Annual Review of United Nations Affairs 2008/2009 by : Joachim Müller

Download or read book Annual Review of United Nations Affairs 2008/2009 written by Joachim Müller and published by . This book was released on 2010-04-15 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the publication of its first edition in 1950, the Annual Review of United Nations Affairs has stood as the authoritative resource for scholars, students, and practitioners researching the latest developments of that august body. From the insightful introduction, prepared each year by a distinguished expert on UN affairs, to the full-text presentation of reports and resolutions and the helpful subject index, ARUNA provides a practical tour of each year's U.N. actions and debates. Theexpert selection of documents by Joachim Muller and Karl Sauvant and the topic-based organization of those documents make any researcher's task much easier than the vast searching, sorting, and pruning required by the U.N.'s website. The series' topic-based organization of the materials and subject index lend invaluable guidance to all researchers. ARUNA presents a comprehensive documentation of the work of the UN on an annual basis, starting in September of each year with the beginning of the regular sessions of the General Assembly. Coverage of the UN's key organs is provided, including the General Assembly, the Security Council, the Economic and Social Council (ECOSOC), the International Court of Justice, and the UN Secretariat. In addition, selected reports of intergovernmental bodies and expert groups are included. Solely official UN documentation is used. ARUNA occupies a special place in the publications on the work of the UN - it allows readers to obtain an overview ofthe principal developments in its key organs. This makes it an important reference source for policy-makers and academic researchers. The highlight of this year's edition is the introductory essay written by the highly esteemed Jose Antonio Ocampo, who is Professor of Professional Practice in International and Public Affairs, Director of the Program in Economic and Political Development at the School of International and Public Affairs, and Fellow of the Committee on Global Thought, ColumbiaUniversity. Professor Ocampo previously held the positions of Under-Secretary-General of the United Nations for Economic and Social Affairs, Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean, and Minister of Finance of Colombia. In 2009, he was a member of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System. Professor Ocampo is also the author of numerousbooks and articles on macroeconomics policy and theory, economic development, international trade, and economic history. His recent publications include Stability with Growth: Macroeconomics, Liberalization and Development, with Joseph E. Stiglitz, Shari Spiegel, Ricardo Ffrench-Davis and Deepak Nayyar (New York: Oxford University Press, 2006). Professor Ocampo, relying on his expertise as a policy economist and his own considerable experience working on economic issues at the United Nations, has written an incisive introductory essay focusing on the United Nations and the global economic crisis. Professor Ocampo's essay examines the history of the economic policy recommendations of UN institutions and concludes that they have often been more far-sighted and accurate than those of the Bretton Woods Institutions, including the World Bank and the International Monetary Fund. He applies this analysis in particular to the recent global financial crisis, and shows how the Monterrey Consensus of 2002, which once again made the UN a forum for global economic issues, gave serious consideration to the concerns of developing countries and set many goals that might have helped to stave off the global financial crisis if they had been more actively pursued. Professor Ocampo also examines the UN's role in the wake of the global financial meltdown, particularly with regard to the Doha follow-up Conference and the Commission of Experts on Reforms of the International Monetary and Financial System, convened by the General Assembly and led by Joseph Stiglitz. In spite of some resistance to these initiatives from the United States and other developed countries, Professor Ocampo advocates in this essay for a more influential role for the UN's institutions in global financial reform, especially in light of their superior track record in anticipating economic problems resulting from "the inherent tendency of financial markets to experience boom-bust cycles." The 2008-2009 volumes of ARUNA therefore also devote considerable attention to the financial crisis as well as other international crises. Among the documents in the 2008-2009 volumes are the complete General Assembly resolutions, as well as the Report and Resolutions of the Security Council and the Economic and Social Council (ECOSOC). Annual Reports of note include reports of the United Nations Children's Fund (UNICEF), the UN Development Programme and UN Population Fund, the UN High Commissioner for HumanRights, the UN High Commissioner for Refugees, the UN Relief and Works Agency for Palestine Refugee in the Near East, and the World Food Programme. Mr. Muller and Dr. Sauvant have also selected progress reports on key peacekeeping, peace-building, and political missions, including those for Afghanistan, the Democratic Republic of the Congo, Haiti, Iraq, Kosovo, the Middle East, Somalia, Sudan, and West Africa. Each annual edition of ARUNA is introduced by a Guest Author, a distinguished expert on UN affairs, who highlights the outstanding themes of the year in review. Together with an overview provided by the editors, this introduction is intended to facilitate access to the material and, above all, to make it easer for users of ARUNA to "see the forest for the trees". As has been mentioned above, ARUNA is fortunate this year to have Jose Antonio Ocampo as the author of its introduction, but the roster of distinguished experts who have contributed this introduction in the past is also worthy of mention: Jeffrey D. Sachs: ARUNA 2007/2008 edition Professor Jeffrey D. Sachs is Director of the Earth Institute at Columbia University and Special Advisor to the Secretary-General of the UN on the Millennium Development Goals. Professor Sachs's introduction to ARUNA 2007/2008 was titled "Towards a New Global Protocol on Climate Change", in which he argued that solving the climate change problem will demand four steps: scientific consensus, public awareness, the development of alternative technologies, and a global framework for action. He dealt, in particular, with the science underpinning the negotiations for a new global protocol on climate change, as a successor to the Kyoto Protocol. Professor Sachs argued that climate change crises can only be solved through the goals, leadership, and treaty mechanisms of the UN. Edward C. Luck: ARUNA 2006/2007 edition Professor Edward C. Luck is UN Special Advisor on the Responsibility to Protect and Vice President and Director of Studies at the International Peace Academy. From 1984 to 1994, he served as President and Chief Executive Officer of the UN Association of the USA (UNA-USA). Professor Luck's introduction to ARUNA 2006/2007 covered "The responsible sovereign and the responsibility to protect", in which he addressed the scope and content of what was agreed at the 2005 World Summit, the implications of the responsibility to protect (RtoP) for notions of state sovereignty, and some of the conceptual, architectural, and policy challenges then facing UN Secretary-General Ban Ki-moon's commitment to "operationalizing" the responsibility to protect and translating it "from words to deeds". Louise Frechette: ARUNA 2005/2006 edition Ms Louise Frechette is Distinguished Fellow at the Centre for International Governance Innovation, Waterloo, Ontario. Until March 2006, she was the first Deputy Secretary-General of the UN; before that, she was Permanent Representative of Canada to the UN. Ms Frechette's introduction to ARUNA 2005/2006 covered "United Nations reform: an unfinished story". As the first Deputy Secretary-General of the UN, Ms Frechette was uniquely positioned to undertake a personal assessment of what has changed and what has not changed in the past decade at the UN and why. She examined if the UN is functioning better than it was 15 years ago, why reform is so difficult to achieve and what the future holds for the institutions. Rubens Ricupero: ARUNA 2004/2005 edition Mr Rubens Ricupero is Dean of the Fundacno Armando Alvares Penteado (FAAP), Sao Paulo and was formerly Secretary-General of UN Conference on Trade and Development (UNCTAD) and Minister of Finance of Brazil. Mr Ricupero's introduction to ARUNA 2004/2005 covered "The difficulty of building consensus in an age of extremes" and examined the mysteries of the negotiating process leading to the outcome of the 2005 World Summit. Rather than a "Grand Bargain" of a comprehensive UN reformin the areas of development, security and human rights, it is argued that the Summit ended more on a note of lamentation and regret over a missed opportunity. Mr Ricupero concludes that contrary to the daring proclamation at the outset by the Secretary-General, the conditions indispensable to succeed were not in place. Indeed, it was hard to imagine that an ambitious and balanced reform package for the UN could have had any real chance of succeeding.

Yearbook of the United Nations, Volume 40 (1986)

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9004636722
Total Pages : 1351 pages
Book Rating : 4.0/5 (46 download)

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Book Synopsis Yearbook of the United Nations, Volume 40 (1986) by : United Nations

Download or read book Yearbook of the United Nations, Volume 40 (1986) written by United Nations and published by Martinus Nijhoff Publishers. This book was released on 2023-08-28 with total page 1351 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issued annually since 1946/47, the Yearbook is the principal reference work of the United Nations, providing a comprehensive, one-volume account of the Organization's work. It includes details of United Nations activities concerning trade, industrial development, natural resources, food, science and technology, social development, population, environment, human settlements, children and legal questions, along with information on the work of each specialized agency in the United Nations family. The Yearbook is an indispensable guide to the UN.

The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403543078
Total Pages : 330 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention by : David Orzechowski-Zölzer

Download or read book The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention written by David Orzechowski-Zölzer and published by Kluwer Law International B.V.. This book was released on 2024-05-21 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although rules on the allocation of taxing rights for fees for technical services have been provided for in bilateral tax treaties by African, Asian, and South American countries for decades, it was only in the 2017 update that the UN Model Tax Treaty included Article 12A on the matter, thus suggesting its inclusion in the tax treaty network of its Member States. Consequently, from a cross-border perspective, the interpretation of Article 12A is of great importance for both taxpayers and tax authorities. This book presents the first comprehensive analysis of the scope of technical services in comparison to ordinary (non-technical) services and the differentiation between Article 12A and other allocation rules of the UN Model. The book’s analysis focuses on the interpretation of the concept of technical services by examining the historical evolution of Article 12 of the OECD and UN Models and the systematic context in which it is embedded. Aspects of this analysis examined include the following: the base-erosion principle as justification for establishing source taxing rights without the physical presence of the service provider in the state in which fees for technical services arise; whether the term ‘technical’ is sufficiently defined in the Commentaries to the UN Model or whether it shall be ascribed a different meaning to increase legal certainty for tax authorities and taxpayers; relevance of the OECD Model and its Commentaries as the basis for the UN Model and its Commentaries; rules of precedence concerning the application of Article 12A in relation to the other allocation rules of the UN Model; the connection between royalties and fees for technical services; application of Article 12A UN Model to challenges arising from the digitalized economy; and the allocation of taxing rights for fees for technical services rendered in a third state. Tax treaties of selected African countries are examined, as these countries were the earliest adopters of the concept of fees for technical services into their tax treaty network. The book also provides an overview of literature and jurisprudence on country practices in Brazil, India, and other countries, as well as relevant documents of international organizations. This book provides practitioners, government officials, and academics with a deep understanding of the interpretation and application of Article 12A UN Model. It will prove of great value in preparing for tax treaty negotiations and also in informing and advising enterprises that intend to conduct business in developing countries through the provision of specialized services.

Oppenheim's International Law: United Nations

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Publisher : Oxford University Press
ISBN 13 : 0192537180
Total Pages : 1642 pages
Book Rating : 4.1/5 (925 download)

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Book Synopsis Oppenheim's International Law: United Nations by : Rosalyn Higgins

Download or read book Oppenheim's International Law: United Nations written by Rosalyn Higgins and published by Oxford University Press. This book was released on 2018-12-13 with total page 1642 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations, whose specialized agencies were the subject of an Appendix to the 1958 edition of Oppenheim's International Law: Peace, has expanded beyond all recognition since its founding in 1945.This volume represents a study that is entirely new, but prepared in the way that has become so familiar over succeeding editions of Oppenheim. An authoritative and comprehensive study of the United Nations' legal practice, this volume covers the formal structures of the UN as it has expanded over the years, and all that this complex organization does. All substantive issues are addressed in separate sections, including among others, the responsibilities of the UN, financing, immunities, human rights, preventing armed conflicts and peacekeeping, and judicial matters. In examining the evolving structures and ever expanding work of the United Nations, this volume follows the long-held tradition of Oppenheim by presenting facts uncoloured by personal opinion, in a succinct text that also offers in the footnotes a wealth of information and ideas to be explored. It is book that, while making all necessary reference to the Charter, the Statute of the International Court of Justice, and other legal instruments, tells of the realities of the legal issues as they arise in the day to day practice of the United Nations. Missions to the UN, Ministries of Foreign Affairs, practitioners of international law, academics, and students will all find this book to be vital in their understanding of the workings of the legal practice of the UN. Research for this publication was made possible by The Balzan Prize, which was awarded to Rosalyn Higgins in 2007 by the International Balzan Foundation.

Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part One:, ... September 2009

Download Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part One:, ... September 2009 PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part One:, ... September 2009 by :

Download or read book Joint Committee Print, Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal Part One:, ... September 2009 written by and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: