The Attribution of Profits to Permanent Establishments

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Author :
Publisher : IBFD
ISBN 13 : 907607884X
Total Pages : 488 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis The Attribution of Profits to Permanent Establishments by : Raffaele Russo

Download or read book The Attribution of Profits to Permanent Establishments written by Raffaele Russo and published by IBFD. This book was released on 2005 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016

Courts and Tax Treaty Law

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Author :
Publisher : IBFD
ISBN 13 : 9087220138
Total Pages : 435 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Courts and Tax Treaty Law by : Guglielmo Maisto

Download or read book Courts and Tax Treaty Law written by Guglielmo Maisto and published by IBFD. This book was released on 2007 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the questions that domestic courts have to deal with when facing treaty cases. It then provides a comparative look into the structure of tax judiciaries and the issues raised by the burden of proof in cases dealing with the application of tax treaties. The different approaches of judiciaries of common law and civil law countries are also taken into consideration. A particular focus is devoted to the interaction between European law principles and bilateral tax treaties, both from the point of view of national judges and the Court of Justice of the European Communities, as well as the relevance of foreign court decision in interpreting tax treaties and the twofold influence between decisions issued by national courts and the Commentaries to the OECD Model Tax Convention. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on issues raised by tax treaty interpretation. Lastly, the book deals with issues raised by judicial treaty override, proposes solutions to resolve judicial errors in the context of international tax law and analyses the procedural conditions for the implementation of tax treaty obligations under domestic law.

Annual Legal Bibliography

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Publisher :
ISBN 13 :
Total Pages : 784 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Annual Legal Bibliography by : Harvard Law School. Library

Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1981 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Management Portfolios

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Publisher :
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Management Portfolios by :

Download or read book Tax Management Portfolios written by and published by . This book was released on 2002 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

National Union Catalog

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Publisher :
ISBN 13 :
Total Pages : 744 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis National Union Catalog by :

Download or read book National Union Catalog written by and published by . This book was released on 1968 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.

The National union catalog, 1968-1972

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Author :
Publisher :
ISBN 13 :
Total Pages : 744 pages
Book Rating : 4.3/5 (2 download)

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Book Synopsis The National union catalog, 1968-1972 by :

Download or read book The National union catalog, 1968-1972 written by and published by . This book was released on 1973 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Cultura sin fronteras

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Publisher :
ISBN 13 :
Total Pages : 276 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Cultura sin fronteras by : Carmen Valero Garcés

Download or read book Cultura sin fronteras written by Carmen Valero Garcés and published by . This book was released on 1995 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The National Union Catalogs, 1963-

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Publisher :
ISBN 13 :
Total Pages : 744 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis The National Union Catalogs, 1963- by :

Download or read book The National Union Catalogs, 1963- written by and published by . This book was released on 1964 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comentarios a la Ley del impuesto sobre la renta de no residentes

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Author :
Publisher : Civitas Book Publisher
ISBN 13 : 9788447012572
Total Pages : 503 pages
Book Rating : 4.0/5 (125 download)

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Book Synopsis Comentarios a la Ley del impuesto sobre la renta de no residentes by : Angel Baena Aguilar

Download or read book Comentarios a la Ley del impuesto sobre la renta de no residentes written by Angel Baena Aguilar and published by Civitas Book Publisher. This book was released on 1999-01-01 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comentarios a la Ley del impuesto sobre la renta de no residentes

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Author :
Publisher : Aranzadi
ISBN 13 : 9788497672085
Total Pages : 589 pages
Book Rating : 4.6/5 (72 download)

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Book Synopsis Comentarios a la Ley del impuesto sobre la renta de no residentes by : Andrés Sánchez López

Download or read book Comentarios a la Ley del impuesto sobre la renta de no residentes written by Andrés Sánchez López and published by Aranzadi. This book was released on 2003-01-01 with total page 589 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comentarios al Impuesto sobre la renta de las personas físicas y al Impuesto sobre la renta de no residentes

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Publisher :
ISBN 13 : 9788484104810
Total Pages : 2244 pages
Book Rating : 4.1/5 (48 download)

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Book Synopsis Comentarios al Impuesto sobre la renta de las personas físicas y al Impuesto sobre la renta de no residentes by : Antonio Gil Pérez

Download or read book Comentarios al Impuesto sobre la renta de las personas físicas y al Impuesto sobre la renta de no residentes written by Antonio Gil Pérez and published by . This book was released on 2000 with total page 2244 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guide to Community Customs Legislation

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Author :
Publisher : Emile Bruylant
ISBN 13 : 9782802715122
Total Pages : 621 pages
Book Rating : 4.7/5 (151 download)

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Book Synopsis Guide to Community Customs Legislation by : Michael Lux

Download or read book Guide to Community Customs Legislation written by Michael Lux and published by Emile Bruylant. This book was released on 2002 with total page 621 pages. Available in PDF, EPUB and Kindle. Book excerpt: The customs union is an essential element of the European Community's single market with its four basic freedoms: free circulation of goods, persons, services and capital. This single market with currently 370 million consumers is the largest in the industrialised world. The single market with no internal barriers and common rules for trade with the outside world is the catalyst for economic integration within the Community as well as for the liberalisation and promotion of world trade. Customs policy and legislation are one of the cornerstones of the single market, as well as the Community's trade, development and agricultural policy. They are furthermore linked to the collection of VAT and excise duties at importation and the relief from such taxes at exportation. Globalisation of international trade, e-commerce and the forthcoming enlargement of the Community increase the need for information on customs rules. This book contains 19 well-structured chapters with summaries, illustrative examples, law tables, rulings of the European Courts, case studies, as well as a glossary of customs terms so that it can be used both as a study tool and as a reference book for all aspects of customs legislation. It is an indispensable and reliable tool for all who require clear, comprehensive and up to date information in this field, and includes a wealth of detail for all those involved in international trade issues, such as importers and exporters, customs agents, customs officials, lawyers, consultants and trade federations.

Comentarios a la ley del impuesto sobra la renta de las personas físicas y a la ley del impuesto sobre la renta de no residentes

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Author :
Publisher :
ISBN 13 : 9788484065197
Total Pages : 1081 pages
Book Rating : 4.0/5 (651 download)

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Book Synopsis Comentarios a la ley del impuesto sobra la renta de las personas físicas y a la ley del impuesto sobre la renta de no residentes by : Siro Antonio Arias Fernández

Download or read book Comentarios a la ley del impuesto sobra la renta de las personas físicas y a la ley del impuesto sobre la renta de no residentes written by Siro Antonio Arias Fernández and published by . This book was released on 2003 with total page 1081 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Challenges Arising from Digitalisation - Interim Report 2018

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Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264293052
Total Pages : 0 pages
Book Rating : 4.2/5 (93 download)

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Book Synopsis Tax Challenges Arising from Digitalisation - Interim Report 2018 by : OECD

Download or read book Tax Challenges Arising from Digitalisation - Interim Report 2018 written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: - Foreword - Abbreviations and acronyms - Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation - Digitalisation, business models and value creation - Implementation and impact of the BEPS package - Relevant tax policy developments - Adapting the international tax system to the digitalisation of the economy - Interim measures to address the tax challenges arising from digitalisation - Special feature - Beyond the international tax rules: The impact of digitalisation on other aspects of the tax system - Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation

Exposición práctica y comentarios a la Ley del impuesto sobre la renta

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Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Exposición práctica y comentarios a la Ley del impuesto sobre la renta by : Agustín López Padilla

Download or read book Exposición práctica y comentarios a la Ley del impuesto sobre la renta written by Agustín López Padilla and published by . This book was released on 1981 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Social and Solidarity Economy

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Author :
Publisher : Zed Books Ltd.
ISBN 13 : 178360347X
Total Pages : 376 pages
Book Rating : 4.7/5 (836 download)

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Book Synopsis Social and Solidarity Economy by : Peter Utting

Download or read book Social and Solidarity Economy written by Peter Utting and published by Zed Books Ltd.. This book was released on 2015-04-09 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: As economic crises, growing inequality and climate change prompt a global debate on the meaning and trajectory of development, increasing attention is focusing on 'social and solidarity economy' as a distinctive approach to sustainable and rights-based development. While we are beginning to understand what social and solidarity economy is, what it promises and how it differs from 'business as usual', we know far less about whether it can really move beyond its fringe status in many countries and regions. Under what conditions can social and solidarity economy scale up and scale out - that is, expand in terms of the growth of social and solidarity economy organizations and enterprises, or spread horizontally within given territories? Bringing together leading researchers, blending theoretical and empirical analysis, and drawing on experiences and case studies from multiple countries and regions, this volume addresses these questions. In so doing, it aims to inform a broad constituency of development actors, including scholars, practitioners, activists and policy makers.

International Code of Conduct on Pesticide Management

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Publisher : Food & Agriculture Org.
ISBN 13 : 9251091870
Total Pages : 37 pages
Book Rating : 4.2/5 (51 download)

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Book Synopsis International Code of Conduct on Pesticide Management by : Food and Agriculture Organization of the United Nations

Download or read book International Code of Conduct on Pesticide Management written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2018-09-03 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The understanding that some pesticides are more hazardous than others is well established. Recognition of this is reflected by the World Health Organization (WHO) Recommended Classification of Pesticides by Hazard, which was first published in 1975. The document classifies pesticides in one of five hazard classes according to their acute toxicity. In 2002, the Globally Harmonized System of Classification and Labelling of Chemicals (GHS) was introduced, which in addition to acute toxicity also provides classification of chemicals according to their chronic health hazards and environmental hazards.