La Clause De Limitation Des B N Fices Dans La Convention De Double Imposition Entre La Suisse Et Les Etats Unis
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La Clause De Limitation Des B N Fices Dans La Convention De Double Imposition Entre La Suisse Et Les Etats Unis
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Author : Raphaël Gani
language : fr
Publisher: Haupt Verlag AG
Release Date : 2008
La Clause De Limitation Des B N Fices Dans La Convention De Double Imposition Entre La Suisse Et Les Etats Unis written by Raphaël Gani and has been published by Haupt Verlag AG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Double taxation categories.
Thèse. Droit. Sciences criminelles. Administration publique. 2007
La Convention De Double Imposition Entre La Suisse Et Les Etats Unis En Mati Re D Imp Ts Sur Les Successions
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Author : Schweizerische Kreditanstalt (Zürich)
language : fr
Publisher:
Release Date : 1952
La Convention De Double Imposition Entre La Suisse Et Les Etats Unis En Mati Re D Imp Ts Sur Les Successions written by Schweizerische Kreditanstalt (Zürich) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1952 with categories.
Limitation On Benefits Clauses In Double Taxation Conventions
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Author : Félix Alberto Vega Borrego
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Limitation On Benefits Clauses In Double Taxation Conventions written by Félix Alberto Vega Borrego and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.
La Convention De Double Imposition Entre Les Etats Unis Et La Suisse
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Author : Université de Lausanne. Centre du droit de l'entreprise. Journée d'étude
language : en
Publisher:
Release Date : 1997
La Convention De Double Imposition Entre Les Etats Unis Et La Suisse written by Université de Lausanne. Centre du droit de l'entreprise. Journée d'étude and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with categories.
La Convention De Double Imposition Entre Les Etats Unis Et La Suisse
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Author :
language : en
Publisher:
Release Date : 1997
La Convention De Double Imposition Entre Les Etats Unis Et La Suisse written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with categories.
L Interpr Tation Des Clauses Anti Abus Contenues Dans Les Conventions Fiscales Bilat Rales
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Author : Till Jouaux
language : fr
Publisher: GRIN Verlag
Release Date : 2012
L Interpr Tation Des Clauses Anti Abus Contenues Dans Les Conventions Fiscales Bilat Rales written by Till Jouaux and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Law categories.
Mémoire (de fin d'études) de l'année 2010 dans le domaine Droit - Droit fiscal, note: 17, Université Lumière Lyon 2, langue: Français, résumé La matière fiscale est peut être celle qui, par son objet, est la plus attachée à la souveraineté internationale des États. Non seulement ce sont ceux-ci qui la règlementent de manière exclusive dans les limites de leurs territoires respectifs, mais ce sont également eux qui, par l'intermédiaire de leurs administrations fiscales, la mettent en oeuvre afin d'assurer leurs moyens de subsistance. Ce nationalisme fiscal est un obstacle que rencontrent les opérateurs du commerce international, puisqu'il les oblige à se soumettre à des législations multiples et autonomes dès lors qu'une opération est réalisée sur le territoire où s'exerce la souveraineté fiscale d'un État. Plus gênant encore, cette absence de prise en compte par les États du fonctionnement de la fiscalité à l'étranger peut conduire au phénomène de double-imposition juridique du revenu, c'est à dire lorsque une personne se retrouve redevable d'un impôt auprès de deux ou plusieurs États à raison d'un même fait générateur pour une même période. La personne se verra donc assujettie au paiement de l'impôt deux fois au titre d'un revenu unique. Deux cas de figure sont possibles, selon que les deux États retiennent des critères d'assujettissement à l'impôt sur le revenu différents ou semblables: - Une personne résidant dans un État perçoit des revenus provenant d'un autre État et leurs législations fiscales respectives s'estiment toutes deux compétentes pour taxer ces revenus, l'État de résidence frappant tous les revenus reçus par ses résidents, alors que l'État dans lequel se situe le fait générateur entend imposer selon le principe de la source. - Une personne réside dans deux États et ceux-ci retiennent tous deux le principe d'imposition du revenu mondial. [...]
Treaty Series Recueil Des Traites
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Author : United Nations
language : en
Publisher: UN
Release Date : 2007-11-02
Treaty Series Recueil Des Traites written by United Nations and has been published by UN this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11-02 with Political Science categories.
Text Of The General Agreement
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Author : General Agreement on Tariffs and Trade (Organization)
language : en
Publisher:
Release Date : 1986
Text Of The General Agreement written by General Agreement on Tariffs and Trade (Organization) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Commercial policy categories.
Internal taxation, anti-dumping, trade regulations, balance of payments, economic development.
Dollars And Borders
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Author : James P. Hawley
language : en
Publisher: Routledge
Release Date : 2016-02-12
Dollars And Borders written by James P. Hawley and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-12 with Political Science categories.
Originally published in 1987, Dollars and Borders explores the United States’ government’s relation to transnational capital. James P. Hawley traces the attempts of four presidents (John F. Kennedy, Lyndon B. Johnson, Richard Nixon, and Jimmy Carter) in the 1960s and 1970s to restrict international movements of U.S. capital and analyses the political and economic issues confronted by the government during this period. This title will be of particular interest to students of Politics and Economics.
Parliament And Democracy In The Twenty First Century
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Author : David Beetham
language : en
Publisher: Inter-Parliamentary Union
Release Date : 2006
Parliament And Democracy In The Twenty First Century written by David Beetham and has been published by Inter-Parliamentary Union this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Democracy categories.
