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Author : William I. Innes
Publisher : CCH Canadian Limited
ISBN 13 : 9781553676195
Total Pages : 316 pages
Book Rating : 4.6/5 (761 download)
Download or read book The Essential GAAR Manual written by William I. Innes and published by CCH Canadian Limited. This book was released on 2006 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.Christophe J Waerzeggers
Publisher : International Monetary Fund
ISBN 13 : 1513515829
Total Pages : 12 pages
Book Rating : 4.5/5 (135 download)
Download or read book Introducing a General Anti-Avoidance Rule (GAAR) written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Author : Ravikant Gupta
Publisher : Bloomsbury Publishing
ISBN 13 : 938614171X
Total Pages : 474 pages
Book Rating : 4.3/5 (861 download)
Download or read book Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS written by Ravikant Gupta and published by Bloomsbury Publishing. This book was released on 2017-06-15 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with. Key features · Explains in detail the meaning of various types of intangibles as defined in Income Tax Act. · Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods · Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles · Valuation of Highly Uncertain as well Hard-to-Value Intangibles · Relevant Features of and taxation challenges posed by Digital economy · Various possible techniques of Tax Planning adopted by the Multi-national Enterprises · All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)} · Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers · Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017 · Famous and important global and Indian case laws with regard to intangibles · Detailed discussion on issue of AMP expenses & marketing intangibles
Author : Augusta Hagerup
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.B/5 (1 download)
Download or read book Kryb, saa gaar det written by Augusta Hagerup and published by . This book was released on 1873 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Gaar, Scott & Co. v. Meyer, 156 MICH 522 (1909) written by and published by . This book was released on 1909 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: 60
Author : Markus Seiler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709408164
Total Pages : 336 pages
Book Rating : 4.7/5 (94 download)
Download or read book GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU written by Markus Seiler and published by Linde Verlag GmbH. This book was released on 2016-06-28 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAARS: the better insight into a country’s tax system In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills. This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country’s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens’ tax morale, drafters’ inclinations for technical or principled drafting or legislators’ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively. The Book is the winner of the Wolfgang Gassner-Wissenschaftspreis 2016!
Author :
Publisher :
ISBN 13 :
Total Pages : 518 pages
Book Rating : 4.E/5 ( download)
Download or read book Bridger Plant Materials Center Annual Technical Report written by and published by . This book was released on 1998 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Selina Keesoony
Publisher : Taylor & Francis
ISBN 13 : 1000598446
Total Pages : 210 pages
Book Rating : 4.0/5 (5 download)
Download or read book Tax Avoidance and the Law written by Selina Keesoony and published by Taylor & Francis. This book was released on 2022-05-30 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.
Author :
Publisher :
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.:/5 (89 download)
Download or read book The Tractor Field Book written by and published by . This book was released on 1928 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 544 pages
Book Rating : 4.3/5 (91 download)
Download or read book Threshermen's Review written by and published by . This book was released on 1901 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alan Martin Schwartz
Publisher :
ISBN 13 : 9780459280086
Total Pages : pages
Book Rating : 4.2/5 (8 download)
Download or read book GAAR Interpreted written by Alan Martin Schwartz and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Rachel Anne Tooma
Publisher : IBFD
ISBN 13 : 9087220340
Total Pages : 405 pages
Book Rating : 4.0/5 (872 download)
Download or read book Legislating Against Tax Avoidance written by Rachel Anne Tooma and published by IBFD. This book was released on 2008 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposes a uniform statutory GAAR for the Federation of Australia, and examines "the experiences of countries with (e.g., Australia, Canada, New Zealand and South Africa) and without (e.g., the United States of America and the United Kingdom) a statutory GAAR"--Page ix.
Author : Peter Harris
Publisher : Bloomsbury Publishing
ISBN 13 : 1509908390
Total Pages : 549 pages
Book Rating : 4.5/5 (99 download)
Download or read book Studies in the History of Tax Law, Volume 8 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2017-08-10 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
Author : DR.VEENA SONI
Publisher : Blue Rose Publishers
ISBN 13 :
Total Pages : 868 pages
Book Rating : 4./5 ( download)
Download or read book Tax laws and practice written by DR.VEENA SONI and published by Blue Rose Publishers. This book was released on 2022-09-30 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Luc De Broe
Publisher : IBFD
ISBN 13 : 9087220359
Total Pages : 1146 pages
Book Rating : 4.0/5 (872 download)
Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.
Author :
Publisher :
ISBN 13 :
Total Pages : 290 pages
Book Rating : 4.3/5 ( download)
Download or read book Pictorial History of the City of Richmond, Indiana written by and published by . This book was released on 1906 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nathalie Bravo
Publisher : Linde Verlag GmbH
ISBN 13 : 3709411580
Total Pages : 536 pages
Book Rating : 4.7/5 (94 download)
Download or read book Concept and Implementation of CFC Legislation written by Nathalie Bravo and published by Linde Verlag GmbH. This book was released on 2021-09-21 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
