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Download Revista Internacional De Direito Tributario Vol 3 full books in PDF, epub, and Kindle. Read online Revista Internacional De Direito Tributario Vol 3 ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author :
Publisher : Editora del Rey
ISBN 13 : 9788573088298
Total Pages : 496 pages
Book Rating : 4.0/5 (882 download)
Download or read book Revista Internacional de Direito Tributario Vol 3 written by and published by Editora del Rey. This book was released on with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : Editora del Rey
ISBN 13 : 9788573088090
Total Pages : 636 pages
Book Rating : 4.0/5 (88 download)
Download or read book Revista Internacional de Direito Tributário Vol 4 written by and published by Editora del Rey. This book was released on with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Associação Brasileira de Direito Tributário
Publisher : Editora del Rey
ISBN 13 :
Total Pages : 616 pages
Book Rating : 4.5/5 (83 download)
Download or read book Revista internacional de direito tributário written by Associação Brasileira de Direito Tributário and published by Editora del Rey. This book was released on with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Associação Brasileira de Direito Tributário
Publisher : Editora del Rey
ISBN 13 : 9788573088755
Total Pages : 540 pages
Book Rating : 4.0/5 (887 download)
Download or read book Revista Internacional de Direito Tributario Vol.5 written by Associação Brasileira de Direito Tributário and published by Editora del Rey. This book was released on with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel Vitor Bellan
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041142398
Total Pages : 466 pages
Book Rating : 4.0/5 (411 download)
Download or read book Individuals' Income under Double Taxation Conventions: A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.
Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709411017
Total Pages : 309 pages
Book Rating : 4.7/5 (94 download)
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author :
Publisher :
ISBN 13 :
Total Pages : 2012 pages
Book Rating : 4.:/5 (31 download)
Download or read book New Serial Titles written by and published by . This book was released on 1995 with total page 2012 pages. Available in PDF, EPUB and Kindle. Book excerpt: A union list of serials commencing publication after Dec. 31, 1949.
Author : Sergio André Rocha
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167080
Total Pages : 378 pages
Book Rating : 4.0/5 (411 download)
Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Author : Desiree Auer
Publisher : Linde Verlag GmbH
ISBN 13 : 3709411602
Total Pages : 496 pages
Book Rating : 4.7/5 (94 download)
Download or read book Access to Treaty Benefits written by Desiree Auer and published by Linde Verlag GmbH. This book was released on 2021-09-21 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: A rigorous analysis of various aspects related to treaty access Tax treaty access is an ongoing challenge for both taxpayers and tax authorities. This volume provides a rigorous analysis of various aspects related to treaty access. Schematically, the volume is divided into four parts. The first part deals with general interpretative issues and principles; the second and third parts cover a wide range of sub-aspects relating to the subjective and objective scope of tax treaties and the recent challenges posed to tax treaty access, while the fourth part focuses on the knotty issues of treaty shopping and abuse. The structure of the volume reflects the necessity to approach access to treaty benefits in a holistic way and view the recent trends through a wide lens. All chapters contain a complete examination of the relevant topics, starting from a historical perspective and continuing with tax treaty law principles and tax practice analysis. Where appropriate, a domestic law and domestic courts’ jurisprudence perspective was added as well as a comparative analysis of several jurisdictions thus complementing the examination of each topic. Finally, special attention is given to treaty abuse and the new GAAR introduced in the 2017 OECD Model together with its interrelation with other treaty and domestic anti-abuse provisions and the impact of these provisions on tax treaty access and tax policy in general.
Author :
Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.F/5 ( download)
Download or read book Guide to Foreign and International Legal Citations written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Formerly known as the International Citation Manual"--p. xv.
Author : Paula Santos
Publisher : EconSciences
ISBN 13 : 6256861833
Total Pages : 213 pages
Book Rating : 4.2/5 (568 download)
Download or read book The Competence of the National Congress in Brazil to Decide on Policy Domains Marked by a High Degree of Technical Complexity written by Paula Santos and published by EconSciences. This book was released on 2024-01-01 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book delves into the intricate relationship between legislative power, and public policy efficiency, exploring their impact on the formulation and implementation of public policies in Brazil. The book adopts a mixed-method approach, combining descriptive statistics and qualitative content analysis, to shed light on this less-explored aspect of legislative functioning, investigating whether the Legislative Power in Brazil uses its competence to vote on matters of a specialized nature or delegates the rule to the Executive Power. The legislative process analyzed in this thesis is one of a Provisional Measure. This process is the most appropriate because it involves both houses of Congress and begins with the Executive branch enacting the rule. Descriptive statistics show correlations between key variables, while qualitative content analysis revealed a preference for the Legislative Power to regulate matters of technical nature rather than delegating them to specialized bodies. The book's findings underscore the importance of public trust in government actions, as both the Executive and Legislative branches need to prioritize transparency, accountability, and responsiveness to maintain public confidence in the regulatory process. Policymakers must carefully assess the context and objectives of each regulatory proposal to make informed decisions about delegation that best serve the public's interests and the government's effective functioning.
Author : São Paulo (Brazil : State). Secretaria de Economia e Planejamento
Publisher :
ISBN 13 :
Total Pages : 248 pages
Book Rating : 4.A/5 ( download)
Download or read book Handbook for the Foreign Investor in Brazil written by São Paulo (Brazil : State). Secretaria de Economia e Planejamento and published by . This book was released on 1977 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 792 pages
Book Rating : 4.F/5 ( download)
Download or read book Taxation in Latin America written by and published by . This book was released on 1970 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
ISBN 13 : 1108150381
Total Pages : 2216 pages
Book Rating : 4.1/5 (81 download)
Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Author :
Publisher :
ISBN 13 :
Total Pages : 1036 pages
Book Rating : 4.F/5 ( download)
Download or read book National Union Catalog written by and published by . This book was released on 1982 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : British Museum. Department of Printed Books
Publisher :
ISBN 13 :
Total Pages : 946 pages
Book Rating : 4.3/5 ( download)
Download or read book General Catalogue of Printed Books written by British Museum. Department of Printed Books and published by . This book was released on 1979 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martim Oscar Smolka
Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442849
Total Pages : 68 pages
Book Rating : 4.4/5 (428 download)
Download or read book Implementing Value Capture in Latin America written by Martim Oscar Smolka and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report examines a variety of specific instruments and applications in municipalities throughout the region under three categories: property taxation and betterment contributions; exactions and other direct negotiations for charges for building rights or the transfer of development rights; and large-scale approaches such as development of public land through privatization or acquisition, land readjustment, and public auctions of bonds for purchasing building rights. It concludes with a summary of lessons learned and recommends steps that can be taken in three spheres: Learn from Implementation Experiences Increase Knowledge about Theory and Practice Promote Greater Public Understanding and Participation
