Source Versus Residence
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Source Versus Residence
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Author : Michael Lang
language : en
Publisher:
Release Date : 2008
Source Versus Residence written by Michael Lang and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Aliens categories.
The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.
Source Versus Residence
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Author : Michael Lang/ Pasquale Pistone / Josef Schuch / Claus Staringer
language : en
Publisher:
Release Date : 2008-09-01
Source Versus Residence written by Michael Lang/ Pasquale Pistone / Josef Schuch / Claus Staringer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-09-01 with categories.
The OECD Model Tax Convention, other treaties, and the bilateral treaties drafted in accordance with these models allocate the taxing rights between the state of source and the state of residence. The allocation rules for income taxation are determined by Articles 6 to 21 of the OECD Model Convention. Courts, tax administrations, and practitioners have to deal with a growing number of interpretation and application problems in connection with these rules. The publication at hand provides an analysis of the allocation rules of the OECD Model Tax Convention and their equivalents in bilateral tax treaties and proposes possible alternatives.
Source Versus Residence In International Tax Law
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Author : Hans-Jörgen Aigner
language : en
Publisher:
Release Date : 2005
Source Versus Residence In International Tax Law written by Hans-Jörgen Aigner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Domicile in taxation categories.
Sources Of Phosphorus In Stormwater And Street Dirt From Two Urban Residential Basins In Madison Wisconsin 1994 95
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Author : Robert J. Waschbusch
language : en
Publisher:
Release Date : 1999
Sources Of Phosphorus In Stormwater And Street Dirt From Two Urban Residential Basins In Madison Wisconsin 1994 95 written by Robert J. Waschbusch and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Phosphorus categories.
Global Perspectives On E Commerce Taxation Law
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Author : Subhajit Basu
language : en
Publisher: Ashgate Publishing, Ltd.
Release Date : 2007
Global Perspectives On E Commerce Taxation Law written by Subhajit Basu and has been published by Ashgate Publishing, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field.
The Effects Of Mobile Source Air And Noise Pollution On Residential Property Values
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Author : Jon P. Nelson
language : en
Publisher:
Release Date : 1975
The Effects Of Mobile Source Air And Noise Pollution On Residential Property Values written by Jon P. Nelson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Air categories.
Cjeu Case Law In Direct Taxation Territoriality And Fundamental Freedoms
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Author : Stephanie Zolles
language : en
Publisher: Linde Verlag GmbH
Release Date : 2023-07-13
Cjeu Case Law In Direct Taxation Territoriality And Fundamental Freedoms written by Stephanie Zolles and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-13 with Law categories.
The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.
Handbook On The Use Of Administrative Sources And Sample Surveys To Measure International Migration In Cis Countries
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Author : United Nations Economic Commission for Europe
language : en
Publisher: United Nations
Release Date : 2016-12-09
Handbook On The Use Of Administrative Sources And Sample Surveys To Measure International Migration In Cis Countries written by United Nations Economic Commission for Europe and has been published by United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-09 with Political Science categories.
Migration is a powerful driver and important consequence of economic, political and social change, and there fore needs to be adequately measured and understood. However, the improvement of statistical systems to measure migration has been a slow process because of weak coordination between migration statistics producers, discrepancies in the applied definitions, and challenges related to data collection. The objective of this handbook is to guide statisticians and other professionals in producing and using data on international migration from administrative sources and household surveys in the CIS region. It describes the key concepts and definitions for the measurement of international migration. It also provides practical information on the sources of administrative data and their use, and highlights the related methodological and organizational challenges.
Tax Treaties Building Bridges Between Law And Economics
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Author :
language : en
Publisher: IBFD
Release Date : 2010
Tax Treaties Building Bridges Between Law And Economics written by and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Double taxation categories.
In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book. By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.
Report To The Congress On The Sales Source Rules Classic Reprint
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Author : United States Dept Of The Treasury
language : en
Publisher: Forgotten Books
Release Date : 2018-12-12
Report To The Congress On The Sales Source Rules Classic Reprint written by United States Dept Of The Treasury and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-12 with Business & Economics categories.
Excerpt from Report to the Congress on the Sales Source Rules Countries generally tax both the income that arises within their borders (source-based taxation) and the income earned by their residents, whether arising within or without their borders (residence based taxation). When a country (the residence country) asserts its jurisdiction to tax an item of income because it is paid to one of the country's residents, and another country (the source country) asserts its jurisdiction to tax that item of income because it considers the income to arise within its borders, double taxation of the income may result. Generally, countries act to avoid double taxation of international income because double taxation is believed to be inequitable and economically inefficient. A country either may exempt its residents from tax on income arising outside its borders, or it may grant its residents a credit, as the United States does, for income taxes paid to another country on income that it considers to arise outside its borders. Rules for determining the source of income (source rules) play an important role in allocating taxing jurisdiction between countries. A country's source rules determine whether income arises within its jurisdiction and therefore is subject to tax on a source basis. When a country is the residence country, its source rules determine whether it should consider income as arising outside its borders and therefore allow its residents to claim a credit for income taxes paid to a foreign country with respect to that income (or, if it has an exemption system, exempt that income from tax). When two countries' source rules are not harmonious, double taxation may result, or an item of income may be taxed by neither country. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.