Time and Tax: Issues in International, EU, and Constitutional Law

Download Time and Tax: Issues in International, EU, and Constitutional Law PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403501642
Total Pages : 434 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!


Book Synopsis Time and Tax: Issues in International, EU, and Constitutional Law by : Werner Haslehner

Download or read book Time and Tax: Issues in International, EU, and Constitutional Law written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Internal Revenue Bulletin

Download Internal Revenue Bulletin PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1126 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


Book Synopsis Internal Revenue Bulletin by : United States. Internal Revenue Service

Download or read book Internal Revenue Bulletin written by United States. Internal Revenue Service and published by . This book was released on 2001 with total page 1126 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Annual Institute on International Taxation

Download Annual Institute on International Taxation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 452 pages
Book Rating : 4.:/5 (319 download)

DOWNLOAD NOW!


Book Synopsis Annual Institute on International Taxation by :

Download or read book Annual Institute on International Taxation written by and published by . This book was released on 1990 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt:

We are Better Than this

Download We are Better Than this PDF Online Free

Author :
Publisher : Oxford University Press, USA
ISBN 13 : 019933224X
Total Pages : 545 pages
Book Rating : 4.1/5 (993 download)

DOWNLOAD NOW!


Book Synopsis We are Better Than this by : Edward D. Kleinbard

Download or read book We are Better Than this written by Edward D. Kleinbard and published by Oxford University Press, USA. This book was released on 2015 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A book which examines how government - which is to say, all of us, acting collectively - can make our country healthier, wealthier and happier, if we put government to useful work in those areas where it most productively complements our private markets"--Provided by publisher.

Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal

Download Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 532 pages
Book Rating : 4.3/5 ( download)

DOWNLOAD NOW!


Book Synopsis Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal by :

Download or read book Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal written by and published by . This book was released on 2010 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Nominations of Joseph Robert Goeke, Glen L. Bower, Daniel Pearson, Charlotte R. Lane, and Raymond T. Wagner

Download Nominations of Joseph Robert Goeke, Glen L. Bower, Daniel Pearson, Charlotte R. Lane, and Raymond T. Wagner PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!


Book Synopsis Nominations of Joseph Robert Goeke, Glen L. Bower, Daniel Pearson, Charlotte R. Lane, and Raymond T. Wagner by : United States. Congress. Senate. Committee on Finance

Download or read book Nominations of Joseph Robert Goeke, Glen L. Bower, Daniel Pearson, Charlotte R. Lane, and Raymond T. Wagner written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2003 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internal Revenue Cumulative Bulletin

Download Internal Revenue Cumulative Bulletin PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1262 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Internal Revenue Cumulative Bulletin by : United States. Internal Revenue Service

Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 2005 with total page 1262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Making the Property Tax Work

Download Making the Property Tax Work PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 494 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Making the Property Tax Work by : Roy W. Bahl

Download or read book Making the Property Tax Work written by Roy W. Bahl and published by . This book was released on 2008 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.

Advance Pricing Agreements

Download Advance Pricing Agreements PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041140727
Total Pages : 377 pages
Book Rating : 4.0/5 (411 download)

DOWNLOAD NOW!


Book Synopsis Advance Pricing Agreements by : Michelle Markham

Download or read book Advance Pricing Agreements written by Michelle Markham and published by Kluwer Law International B.V.. This book was released on 2012-06-28 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation environment characterized by rigorous enforcement of transfer pricing documentation, disclosure, and audit processes, a need has arisen for multinationals to be cognizant of the impact of their ‘tax risk appetite’ on their relationship with taxation authorities and to be aware of how best to manage their transfer pricing arrangements. The most promising development has been the growing commitment to Advance Pricing Agreements (APAs) – arrangements made prospectively between a multinational taxpayer and one or more revenue authorities, agreeing on an appropriate set of criteria for the determination of the transfer pricing of the covered transactions over a period of time. This is the first book to offer expert insights on APAs from a practical perspective. By focusing on the United States and Australia, the two countries that were at the forefront of adopting APAs and whose wealth of experience over two decades confirms their APA programs as the global paradigms, the author is able to highlight the advantages and disadvantages of pursuing an APA and to shed light on the powerful efficacy of this strategy for avoiding transfer pricing disputes. In addition, the author enlists the views of revenue authorities, transfer pricing practitioners, and corporate counsel who deal with the realities of transfer pricing assessment and compliance on an ongoing basis, offering acute insight into how APAs really work in a practical way. This book contributes to the body of knowledge on APAs in the context of transfer pricing by providing in-depth scrutiny of the most important issues surrounding this critical area, and by examining innovations in APAs in the United States and in Australia. Its unmatched coverage will be welcomed by tax experts at law firms and multinational companies as well as by revenue officials, policymakers, and scholars and researchers in international taxation.

Nominations of Robert S. Larussa, Jonathan Talisman, Ruth M. Thomas, and Lisa G. Ross

Download Nominations of Robert S. Larussa, Jonathan Talisman, Ruth M. Thomas, and Lisa G. Ross PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.0/5 ( download)

DOWNLOAD NOW!


Book Synopsis Nominations of Robert S. Larussa, Jonathan Talisman, Ruth M. Thomas, and Lisa G. Ross by : United States. Congress. Senate. Committee on Finance

Download or read book Nominations of Robert S. Larussa, Jonathan Talisman, Ruth M. Thomas, and Lisa G. Ross written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2001 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Bibliography on Taxation of Foreign Operations and Foreigners, 1976-1982

Download Bibliography on Taxation of Foreign Operations and Foreigners, 1976-1982 PDF Online Free

Author :
Publisher : International Tax Program Law School of Harvard University
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Bibliography on Taxation of Foreign Operations and Foreigners, 1976-1982 by :

Download or read book Bibliography on Taxation of Foreign Operations and Foreigners, 1976-1982 written by and published by International Tax Program Law School of Harvard University. This book was released on 1983 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sourcebook on tax publications as an addition comparison to previous similar publications. The encompasses in particular U.S. tax policies and rules governing foreign income, foreign transactions, foreigners, relief from double taxation, tax treaties and the prevention of international tax evasion and avoidance. Foreign tax laws are appended in 1 section of this bibliography.

the tax magazine taxes

Download the tax magazine taxes PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 472 pages
Book Rating : 4./5 ( download)

DOWNLOAD NOW!


Book Synopsis the tax magazine taxes by :

Download or read book the tax magazine taxes written by and published by . This book was released on 1992 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tulane Law School ... Annual Institute on Federal Taxation

Download Tulane Law School ... Annual Institute on Federal Taxation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1022 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Tulane Law School ... Annual Institute on Federal Taxation by : Tulane Law School. Annual Institute on Federal Taxation

Download or read book Tulane Law School ... Annual Institute on Federal Taxation written by Tulane Law School. Annual Institute on Federal Taxation and published by . This book was released on 2004 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Catalog of Copyright Entries. Third Series

Download Catalog of Copyright Entries. Third Series PDF Online Free

Author :
Publisher : Copyright Office, Library of Congress
ISBN 13 :
Total Pages : 1642 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Catalog of Copyright Entries. Third Series by : Library of Congress. Copyright Office

Download or read book Catalog of Copyright Entries. Third Series written by Library of Congress. Copyright Office and published by Copyright Office, Library of Congress. This book was released on 1977 with total page 1642 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Property Tax in Africa

Download Property Tax in Africa PDF Online Free

Author :
Publisher :
ISBN 13 : 9781558443631
Total Pages : 484 pages
Book Rating : 4.4/5 (436 download)

DOWNLOAD NOW!


Book Synopsis Property Tax in Africa by : Riël C. D. Franzsen

Download or read book Property Tax in Africa written by Riël C. D. Franzsen and published by . This book was released on 2017 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.

TPCC Report

Download TPCC Report PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.0/5 ( download)

DOWNLOAD NOW!


Book Synopsis TPCC Report by : United States. Congress. House. Committee on Small Business. Subcommittee on Development of Rural Enterprises, Exports, and the Environment

Download or read book TPCC Report written by United States. Congress. House. Committee on Small Business. Subcommittee on Development of Rural Enterprises, Exports, and the Environment and published by . This book was released on 1994 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax By Design

Download Tax By Design PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0199553742
Total Pages : 552 pages
Book Rating : 4.1/5 (995 download)

DOWNLOAD NOW!


Book Synopsis Tax By Design by : Stuart Adam

Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.