Taxation Of Foreign And National Enterprises
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Taxation Of Foreign And National Enterprises
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Author : League of Nations. Fiscal Committee
language : en
Publisher:
Release Date : 1932
Taxation Of Foreign And National Enterprises written by League of Nations. Fiscal Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1932 with Business enterprises, Foreign categories.
Taxation Of Foreign And National Enterprises
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Author : League of Nations
language : en
Publisher: Geneva : League of Nations
Release Date : 1932
Taxation Of Foreign And National Enterprises written by League of Nations and has been published by Geneva : League of Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 1932 with Double taxation categories.
Taxation Of Foreign And National Enterprises
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Author : League of Nations
language : en
Publisher: Geneva : League of Nations
Release Date : 1932
Taxation Of Foreign And National Enterprises written by League of Nations and has been published by Geneva : League of Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 1932 with Double taxation categories.
This first volume, in a serie of five, comprises, first, a general description of the income-tax system, and, secondly, a detailed description of the methods of taxing the principal classes of income subject to direct taxation, from the point of view of foreign national enterprises. The third part deals with the various aspects of the problem of apportionment.
Taxation Of Foreign And National Enterprises
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Author : League of Nations
language : en
Publisher: Franklin Classics Trade Press
Release Date : 2018-11-11
Taxation Of Foreign And National Enterprises written by League of Nations and has been published by Franklin Classics Trade Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-11 with History categories.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Taxation Of Foreign And National Enterprises
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Author :
language : en
Publisher:
Release Date : 1932
Taxation Of Foreign And National Enterprises written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1932 with Business enterprises categories.
Taxation Of Foreign And National Enterprises In France Germany Spain The United Kingdom And The United States Of America
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Author : Fiscal Committee League of Nations
language : en
Publisher:
Release Date : 1933
Taxation Of Foreign And National Enterprises In France Germany Spain The United Kingdom And The United States Of America written by Fiscal Committee League of Nations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with Taxation categories.
International And Ec Tax Aspects Of Groups And Companies
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Author : Guglielmo Maisto (jurist.)
language : en
Publisher: IBFD
Release Date : 2008
International And Ec Tax Aspects Of Groups And Companies written by Guglielmo Maisto (jurist.) and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Corporations categories.
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Publications
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Author : League of Nations
language : en
Publisher:
Release Date : 1933
Publications written by League of Nations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with categories.
The Meaning Of Enterprise Business And Business Profits Under Tax Treaties And Eu Tax Law
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Author : Guglielmo Maisto
language : en
Publisher: IBFD
Release Date : 2011
The Meaning Of Enterprise Business And Business Profits Under Tax Treaties And Eu Tax Law written by Guglielmo Maisto and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Double taxation categories.
The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are thoroughly reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries. This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter."--Publisher's website
Allocation Accounting For The Taxable Income Of Industrial Enterprises
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Author : Ralph C. Jones
language : en
Publisher:
Release Date : 1933
Allocation Accounting For The Taxable Income Of Industrial Enterprises written by Ralph C. Jones and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with Corporations categories.