Cross Border Services
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Taxation Of Cross Border Services
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Author : Radhakishan Rawal
language : en
Publisher:
Release Date : 2014
Taxation Of Cross Border Services written by Radhakishan Rawal and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Law categories.
Taxing Cross Border Services
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Author : Angharad Miller
language : en
Publisher:
Release Date : 2014
Taxing Cross Border Services written by Angharad Miller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Double taxation categories.
The tradability of services cross border has increased vastly since the provisions in the OECD and UN Model Tax Conventions were first developed. This book examines the factors used in these Models to connect an enterprise with the tax jurisdiction of a state for the purposes of allocating the tax base arising from cross-border enterprise services. It questions whether these factors produce an allocation of taxing rights which is acceptable to both multinational enterprises and tax authorities, in terms of satisfying any debt of economic allegiance and limiting base erosion. The connecting factors used, such as permanent establishment and location of the customer, are examined from theoretical and empirical standpoints: if they are considered acceptable, they should be found to be in widespread use, both in the domestic laws of states and in the network of bilateral double tax treaties.
Taxation Of Cross Border Services
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Author :
language : en
Publisher:
Release Date : 2012
Taxation Of Cross Border Services written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
The author examines the different conditions for tax treatment of services in India. He closely analyses statutory provisions, case law and tax treaty provisions. Further, the book offers synopses of relevant court decisions. Part I deals with the provisions of the domestic law as regards taxation of fees for technical services. Part II deals with taxation of services in terms of the provisions of the tax treaties signed by India. Part III deals with the provisions of the proposed Direct Taxes Code Bill 2010 as regards taxation of services and Branch Profits Tax.
Cross Border Services
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Author : Stein Evju
language : en
Publisher:
Release Date : 2013
Cross Border Services written by Stein Evju and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Cross Border Entry In European Retail Financial Services
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Author : Tobias C Hoschka
language : en
Publisher: Springer
Release Date : 1993-12-13
Cross Border Entry In European Retail Financial Services written by Tobias C Hoschka and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-12-13 with Business & Economics categories.
Providing a comprehensive assessment of the strategies of banks and insurance companies in the move towards an internal European market for financial services, this book analyzes the latest theoretical and institutional developments. It also provides a range of case studies of actual cross-border entry strategies of some of the largest European financial institutions.
Improving Accessibility Of Financial Services In The Border Gate Areas To Facilitate Cross Border Trade
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Author : Nguyen Hong Son
language : en
Publisher: Asian Development Bank
Release Date : 2011-10-01
Improving Accessibility Of Financial Services In The Border Gate Areas To Facilitate Cross Border Trade written by Nguyen Hong Son and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-01 with Business & Economics categories.
This series features the scholarly works supported by the Phnom Penh Plan for Development Management, a region-wide capacity building program of the Asian Development Bank that supports knowledge products and services. It seeks to disseminate research results to a wider audience so that policy makers, implementers, and other stakeholders in the Greater Mekong Subregion can better appreciate and understand the breadth and depth of the region's development challenges.
Crossing Borders
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Author : Mimi Sheller
language : en
Publisher: Routledge
Release Date : 2018-10-18
Crossing Borders written by Mimi Sheller and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-18 with Business & Economics categories.
Crossing Borders examines how translocal, transnational, and internal borders of various kinds distribute uneven capabilities for moving, dwelling, and circulating. The contributors offer nuanced understandings of the politics of mobility across various kinds of borders and forms of cultural circulation, showing how people experience and practice crossing many different borders. Several chapters draw on interviews and ethnographic methods to analyze transnational migration, while others focus on material relations and cultural practices. Rather than the usual narrative of mobility as a kind of freedom, border crossing emerges here as an instrumental practice for building translocal livelihoods, a tactic for simply getting by, and a material practice potentially generating new forms of future sociality. Ultimately these diverse perspectives on crossing borders offer new ways to think about the mobility of political relations and the politics of mobile relations in a world of growing circulation across borders, but also flexible forms of (re)bordering. This book was originally published as a special issue of Mobilities.
Taxmann S Cross Border Transactions Under Tax Laws Fema Practical Commentary Covering Income Tax Including International Tax Transfer Pricing Gst Customs Fema Etc With Case Laws
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Author : Dr. G. Gokul Kishore
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-05-26
Taxmann S Cross Border Transactions Under Tax Laws Fema Practical Commentary Covering Income Tax Including International Tax Transfer Pricing Gst Customs Fema Etc With Case Laws written by Dr. G. Gokul Kishore and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-26 with Law categories.
This book provides practical guidance based on judicial interpretation of the law and rules. It also provides an easy-to-understand commentary (with departmental clarifications) on cross-border transactions with respect to the following laws: • Income Tax (including International Tax & Transfer Pricing) • Goods & Services Tax (GST) • Customs • Foreign Exchange Management Act (FEMA) This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers. The Present Publication is the 3rd Edition, amended by the Finance Act 2023 and updated till 1st May 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Easy-to-Understand Practical Commentary] covering: o Income Tax (including International Tax & Transfer Pricing) § Implications of International Transactions § Adoption of Appropriate Transfer Pricing (TP) § Comprehending the Creation of Permanent Establishment (PE) and Double Taxation Avoidance Arrangements (DTAA) § Ensuring Compliance with Withholding Obligations when payment is made to non-resident § Issues relating to Royalty & Fees for Technical Services (FTS), Tax Residency and Foreign Tax Credit (FTC) o GST § Examination of Cross-Border Services by applying Place of Supply & Export of Service provisions under the Integrated Goods and Services Tax Act (IGST), besides analyzing benefits to exporters o Customs § Valuation of Imported Goods under Customs Valuation Rules, when transaction value as declared by importer is not accepted § Availing Customs Duty Exemptions § Duty Remission and Rewards under various Export Promotion Schemes as provided in Foreign Trade Policy 2023 o FEMA § Compliance with Provisions of FEMA on Receipts and Payments for Export and Imports • [Exhaustive Discussion on both Basic Concepts and Issues faced by the Industry] combined with essential commentary on statutory provisions and the jurisprudence. • [Cross-references to other Chapters] wherever implications need to be understood The structure of the book is as follows: • [Chapter 1 | Customs Valuation] discusses Article VII of GATT, Customs Valuation Agreement, Section 14 of Customs Act, 1962, Customs Valuation Rules (for imported goods) and Export Valuation Rules with relevant judgments and orders. Pointers relating to transfer pricing issues have also been mentioned in this chapter • [Chapter 2 | Transfer Pricing] analyzes international transactions, associated enterprises, comparables, methods of determining Arms Length Price, TP challenges in India as per the UN TP Manual and judicial rulings, creation of marketing intangibles and TP issues relating to AMP expenses. TP assessment, adjustment and appellate remedy have also been included. To provide a 360° perspective, secondary adjustment, Country by Country Reporting (CbCr), thin capitalization, Cost Contribution Arrangements, intra-group services and cost-sharing arrangements have been succinctly covered • [Chapter 3 | Permanent Establishment & DTAAs] discusses taxing powers and sources of income. The concept of PE and types of PE have been explained through the relevant articles in various DTAAs, along with treatment by the Indian judiciary and ITAT. The attribution of profits to PE, which has significant practical implications, has also been discussed • [Chapter 4 | Incomes other than Business Income, Withholding Obligations and Foreign Tax Credit] is broad-based and to the extent relevant to cross-border transactions; it provides a commentary laced with practical guidance on residency, the definition of interest, jurisdiction to tax, dividends paid or received, taxation of royalty, FTS, salary, capital gains, other income, withholding obligations, FTC, the requirement to file the return and the concept of the representative assessee • [Chapter 5 | Import & Export under IGST Act] as applicable to import and export of goods, import of services and export of services, along with the provisions on the place of supply and refund mechanism, forms the fifth chapter • [Chapter 6 | Customs Exemption and Export Promotion Schemes under FTP] Considering the relevance to cross-border trade, Customs Duty exemptions and export promotion schemes under Foreign Trade Policy 2023 (FTP) have been discussed in the sixth chapter. • [Chapter 7 | Export and Import under FEMA & Regulations] Knowledge of obligations and provisions applicable to export and import under FEMA and regulations thereunder is integral to cross-border transactions. Therefore, a concise commentary on the same has been provided in Chapter 7 • [Chapter 8 | Dispute Resolution] Dispute resolution mechanisms under IGST Act and Customs Act, along with alternative dispute resolution under Income Tax Act, have been included. Chapter 8 also provides a broad overview of the statutory remedies available to exporters and importers
Imf And World Bank Approach To Cross Border Payments Technical Assistance
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Author : International Monetary Fund. Monetary and Capital Markets Department
language : en
Publisher: International Monetary Fund
Release Date : 2023-12-22
Imf And World Bank Approach To Cross Border Payments Technical Assistance written by International Monetary Fund. Monetary and Capital Markets Department and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-22 with Business & Economics categories.
The G20 had made enhancing cross-border payments a priority. Faster, cheaper, more transparent and more inclusive cross-border payment services have the potential to be transformative for citizens and economies across the world. The Roadmap for Enhancing Cross-Border Payments, launched in 2020, is the first attempt by the international community to address the challenges faced by cross-border payments in a holistic way. A key foundational element in the Roadmap was the publication by the FSB of 11 quantitative targets to define the Roadmap’s aims and create accountability. Technical Assistance (TA) plays a critical role in helping achieve the Roadmap targets. TA relates closely to, and builds on, the IMF’s and World Bank’s respective missions. This paper outlines a multi-year strategy to provide TA in order to meet the cross-border payments targets. The paper (1) details the important role TA plays in achieving the Roadmap targets; (2) summarizes stocktakes conducted by the IMF and World Bank of recent and ongoing TA supporting cross-border payments; and (3) explains the IMF’s and World Bank’s approaches to cross-border payments TA. The IMF and World Bank commit to collaborating, coordinating, and complementing each other on cross-border payments TA wherever possible and appropriate at country/project level.
Labour And Social Issues Arising From Problems Of Cross Border Mobility Of International Drivers In The Road Transport Sector
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Author :
language : en
Publisher: International Labour Organization
Release Date : 2006
Labour And Social Issues Arising From Problems Of Cross Border Mobility Of International Drivers In The Road Transport Sector written by and has been published by International Labour Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Labor laws and legislation, International categories.
Examines labour and social issues arising from problems of cross-border mobility of international drivers in the road transport sector with an emphasis on promoting HIV/AIDS prevention, non-discrimination, visa issues, improving the efficiency and effectiveness of cross-border road transport operations and the living and working conditions of international drivers.