Les successions en droit international fiscal

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ISBN 13 :
Total Pages : 246 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis Les successions en droit international fiscal by : G. Hervé

Download or read book Les successions en droit international fiscal written by G. Hervé and published by . This book was released on 1907 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Des Successions Dans Le Droit Fiscal International : Successions Des Étrangers

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis Des Successions Dans Le Droit Fiscal International : Successions Des Étrangers by :

Download or read book Des Successions Dans Le Droit Fiscal International : Successions Des Étrangers written by and published by . This book was released on 1932 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Successions internationales : aspects de droit fiscal

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Publisher :
ISBN 13 : 9783719028947
Total Pages : 250 pages
Book Rating : 4.0/5 (289 download)

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Book Synopsis Successions internationales : aspects de droit fiscal by : Sibilla Giselda Cretti

Download or read book Successions internationales : aspects de droit fiscal written by Sibilla Giselda Cretti and published by . This book was released on 2012 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Double Taxation of Inheritances and Gifts

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Publisher :
ISBN 13 :
Total Pages : 574 pages
Book Rating : 4.:/5 (247 download)

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Book Synopsis International Double Taxation of Inheritances and Gifts by : International Fiscal Association

Download or read book International Double Taxation of Inheritances and Gifts written by International Fiscal Association and published by . This book was released on 1985 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

L' optimisation en matière de fiscalité internationale des successions

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ISBN 13 :
Total Pages : 946 pages
Book Rating : 4.:/5 (493 download)

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Book Synopsis L' optimisation en matière de fiscalité internationale des successions by : Guillaume Hublot

Download or read book L' optimisation en matière de fiscalité internationale des successions written by Guillaume Hublot and published by . This book was released on 2004 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les successions internationales soulèvent de nombreuses difficultés notamment du fait d'un droit international privé non unifié, aboutissant ainsi au fractionnement du règlement successoral. La fiscalité vient ici ajouter un nouveau degré de complexité, ayant des incidences généralement négatives, parfois positives. A travers l'étude de trois pays différents, la France, l'Italie et l'Angleterre, nous avons tenté de définir les points d'accroche nés de l'entrechoquement des différentes fiscalités, c'est à dire les risques de double imposition, ainsi que les moyens de lutte mis en oeuvre par les gouvernements. Dans un second temps, nous nous sommes attachés à définir les troubles fiscaux nés de la rencontre entre des systèmes de droit patrimonial et fiscal étrangers l'un à l'autre. A travers la définition et la délimitation des risques nés des situations internationales, à travers également l'étude brièvement comparative des systèmes d'imposition et de dévolution successorale, il nous est apparu possible de proposer certains éclairages sur ces notions, afin d'aboutir à une optimisation du règlement successoral et de la visibilité juridique et fiscale des héritiers ou du candidat à l'anticipation successorale.

L'imposition des successions en droit international et le problème de la double imposition

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Publisher :
ISBN 13 :
Total Pages : 150 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis L'imposition des successions en droit international et le problème de la double imposition by : Paul Guggenheim

Download or read book L'imposition des successions en droit international et le problème de la double imposition written by Paul Guggenheim and published by . This book was released on 1928 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Successions internationales

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ISBN 13 :
Total Pages : 363 pages
Book Rating : 4.:/5 (493 download)

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Book Synopsis Successions internationales by : Audrey Cantarano

Download or read book Successions internationales written by Audrey Cantarano and published by . This book was released on 2006 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rapport juridique et rapport fiscal des libéralités, notions clef du règlement successoral, sont des notions fréquemment rencontrées, mais obéissant à des règles différentes. Après avoir constaté l’ampleur de ces différences à l’issue de la comparaison de quatre législations, sont examinées les incidences du transfert de la résidence du disposant sur le traitement juridique et fiscal des libéralités consenties antérieurement à cette mobilité géographique. Sont analysés à cet égard la notion de résidence/domicile, le rattachement législatif des libéralités pour « les rapports juridiques », les critères de compétence des tribunaux et leurs incidences sur le contenu du jugement, l’imposition des libéralités considérées. S’agissant du rapport juridique, il ressort de cette étude que le principe d’équité conduirait à préserver au moins les principes du droit de l’Etat d’origine, régissant les présomptions de rapport des libéralités et leur assujettissement ou non à la réserve héréditaire.

Des successions dans le droit fiscal international

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Publisher :
ISBN 13 :
Total Pages : 186 pages
Book Rating : 4.:/5 (33 download)

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Book Synopsis Des successions dans le droit fiscal international by : Paul Poulteau

Download or read book Des successions dans le droit fiscal international written by Paul Poulteau and published by . This book was released on 1932 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:

L'imposition Des Successions en Droit International Et Le Problème de la Double Imposition

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis L'imposition Des Successions en Droit International Et Le Problème de la Double Imposition by :

Download or read book L'imposition Des Successions en Droit International Et Le Problème de la Double Imposition written by and published by . This book was released on 1928 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Successions internationales

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (991 download)

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Book Synopsis Successions internationales by : Audrey Cantarano

Download or read book Successions internationales written by Audrey Cantarano and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Double Taxation and International Fiscal Cooperation

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Publisher :
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Double Taxation and International Fiscal Cooperation by : Edwin Robert Anderson Seligman

Download or read book Double Taxation and International Fiscal Cooperation written by Edwin Robert Anderson Seligman and published by . This book was released on 1928 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: English version of "La double imposition et la coopération fiscale internationale", a series of lectures in French at the Académie de Droit International in The Hague in the summer of 1927. The chapters deal with: How the problem arose; The actual difficulties; The earlier attempts at solution; The various kinds of taxes; Situs, source, or origin versus domicile in relation to benefit and ability; The Committee of Economic Experts; The Committee of Technical Experts.

International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403503084
Total Pages : 381 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law by : Maria Júlia Ildefonso Mendonça

Download or read book International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law written by Maria Júlia Ildefonso Mendonça and published by Kluwer Law International B.V.. This book was released on 2023-01-22 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book – the first in-depth treatment of this perspective – enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces. Every aspect of the matter is rigorously examined, including the following: important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852; legal means and methods designed to eliminate international juridical double taxation and the policies underlying them; freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers; consideration of expenses related to economic activity and personal and family circumstances; and in-depth discussion of taxation of income derived from source versus residence Member State. Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation. The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.

Internationales und Ausländisches Recht

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ISBN 13 :
Total Pages : 1046 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis Internationales und Ausländisches Recht by : Internationale Vereinigung für Vergleichende Rechtswissenschaft und Volkswirtschaftslehre zu Berlin

Download or read book Internationales und Ausländisches Recht written by Internationale Vereinigung für Vergleichende Rechtswissenschaft und Volkswirtschaftslehre zu Berlin and published by . This book was released on 1914 with total page 1046 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Company Law and the Law of Succession

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Publisher : Springer
ISBN 13 : 3319180118
Total Pages : 409 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Company Law and the Law of Succession by : Susanne Kalss

Download or read book Company Law and the Law of Succession written by Susanne Kalss and published by Springer. This book was released on 2015-10-21 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is one of the first to link company law to the law of succession by concentrating on family businesses. It shows that, to understand the legal framework underlying the daily operations of family businesses, one needs legal analysis, empirical data, psychological and sociological knowledge. The book works on the premise that, since many businesses have been founded by families, practitioners need to develop an understanding of the legal background of such businesses and build up experience to be able to create contracts, trusts, foundations and other legal mechanisms to give shape to systems and procedures for the transfer of shares and control within the family. Comparing the national legal order, techniques, and mechanisms in a range of countries, the book examines parallel developments in these fields of law across the world. Finally, it demonstrates the room for companies, shareholders and the members of a family to develop individual solutions within the legal framework for transferring businesses and shares to the next generation.

International Double Taxation of Estates and Inheritance

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Publisher : London : Butterworths
ISBN 13 :
Total Pages : 304 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis International Double Taxation of Estates and Inheritance by : Wolfe D. Goodman

Download or read book International Double Taxation of Estates and Inheritance written by Wolfe D. Goodman and published by London : Butterworths. This book was released on 1978 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Taxation of Inheritance

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Publisher :
ISBN 13 :
Total Pages : 404 pages
Book Rating : 4.:/5 (2 download)

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Book Synopsis The Taxation of Inheritance by : William John Shultz

Download or read book The Taxation of Inheritance written by William John Shultz and published by . This book was released on 1926 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: History of inheritance tax in different parts of the world, overview of the theory of inheritance tax and analysis of the UK inheritance tax system.

Recueil Des Cours, Collected Courses, 1936

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Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9789028609228
Total Pages : 730 pages
Book Rating : 4.6/5 (92 download)

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Book Synopsis Recueil Des Cours, Collected Courses, 1936 by : Academie De Droit International De La Ha

Download or read book Recueil Des Cours, Collected Courses, 1936 written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1973-07-01 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt: