Revista Internacional De Direito Tributario Vol 3
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Revista Internacional De Direito Tributario Vol 3
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Author :
language : en
Publisher: Editora del Rey
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Revista Internacional De Direito Tributario Vol 3 written by and has been published by Editora del Rey this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Revista Internacional De Direito Tribut Rio Vol 4
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Author :
language : en
Publisher: Editora del Rey
Release Date :
Revista Internacional De Direito Tribut Rio Vol 4 written by and has been published by Editora del Rey this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Revista Internacional De Direito Tribut Rio
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Author : Associação Brasileira de Direito Tributário
language : es
Publisher: Editora del Rey
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Revista Internacional De Direito Tribut Rio written by Associação Brasileira de Direito Tributário and has been published by Editora del Rey this book supported file pdf, txt, epub, kindle and other format this book has been release on with Taxation categories.
Revista Internacional De Direito Tributario Vol 5
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Author : Associação Brasileira de Direito Tributário
language : pt-BR
Publisher: Editora del Rey
Release Date :
Revista Internacional De Direito Tributario Vol 5 written by Associação Brasileira de Direito Tributário and has been published by Editora del Rey this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Revista Internacional De Direito Tributario Vol 5
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Author : Associação Brasileira de Direito Tributário
language : pt-BR
Publisher: Editora del Rey
Release Date :
Revista Internacional De Direito Tributario Vol 5 written by Associação Brasileira de Direito Tributário and has been published by Editora del Rey this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Individuals Income Under Double Taxation Conventions
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Author : Daniel Vitor Bellan
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-01-01
Individuals Income Under Double Taxation Conventions written by Daniel Vitor Bellan 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 2010-01-01 with Law categories.
This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
Tax Treaty Case Law Around The Globe 2019
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2020-07-22
Tax Treaty Case Law Around The Globe 2019 written by Michael Lang 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 2020-07-22 with Law categories.
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.
Debates Sobre Direitos Humanos Fundamentais Vol 3
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Author : Célia Barbosa Abreu
language : pt-BR
Publisher: Gramma
Release Date : 2017-12-22
Debates Sobre Direitos Humanos Fundamentais Vol 3 written by Célia Barbosa Abreu and has been published by Gramma this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-22 with Law categories.
Tax Sovereignty In The Beps Era
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Author : Sergio André Rocha
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Tax Sovereignty In The Beps Era written by Sergio André Rocha 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.
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.
The New Permanent Establishment
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Author : Tiago Gonçalves Marques
language : en
Publisher: Leya
Release Date : 2023-04-21
The New Permanent Establishment written by Tiago Gonçalves Marques and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-21 with Law categories.
This work is the result of an extensive research into the permanent establishment concept, a concept that plays a vital role within the international taxation system through the fair allocation of taxing rights over cross-border business profits in the context of the tenuous balance between the residence and source principles, as a threshold for source taxation. Our research sought to explore and explain the evolution of this concept in the context of recent changes resulting from the joint work of the G20 and the OECD, namely under the aegis of the BEPS Project (Action 7), and later with the enactment of the Multilateral Instrument and the update to the OECD Model Convention. We also address the Portuguese permanent establishment concept and, finally, the future of the permanent establishment concept within the international taxation system.