Taxation Shipping And Aircraft
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Taxation Shipping And Aircraft
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Author : Singapore
language : en
Publisher:
Release Date : 1993
Taxation Shipping And Aircraft written by Singapore and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Income tax categories.
Taxation Shipping And Aircraft
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Author : Venezuela
language : en
Publisher:
Release Date : 1993
Taxation Shipping And Aircraft written by Venezuela and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Aeronautics categories.
Shipping And Aircraft Tax Agreement Between The United States And The People S Republic Of China
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher:
Release Date : 1983
Shipping And Aircraft Tax Agreement Between The United States And The People S Republic Of China written by United States. Congress. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Aeronautics, Commercial categories.
Taxation Shipping And Aircraft
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Author : Malaysia
language : en
Publisher:
Release Date : 1993
Taxation Shipping And Aircraft written by Malaysia and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Aeronautics categories.
Prevention Of Double Taxation On Income From The Operation Of Ships And Aircraft In The Americas
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Author : Mitchell Benedict Carroll
language : en
Publisher:
Release Date : 1959
Prevention Of Double Taxation On Income From The Operation Of Ships And Aircraft In The Americas written by Mitchell Benedict Carroll and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1959 with Double taxation categories.
Taxation Shipping And Aircraft
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Author : Colombia
language : en
Publisher:
Release Date : 1993
Taxation Shipping And Aircraft written by Colombia and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Aeronautics categories.
Taxation Of Shipping And Air Transport In Domestic Law Eu Law And Tax Treaties
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Author : Guglielmo Maisto
language : en
Publisher:
Release Date : 2017
Taxation Of Shipping And Air Transport In Domestic Law Eu Law And Tax Treaties written by Guglielmo Maisto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Aeronautics, Commercial categories.
This book comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.
Taxation Shipping And Aircraft
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Author : Finland
language : en
Publisher:
Release Date : 1993
Taxation Shipping And Aircraft written by Finland and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Aeronautics categories.
Taxation Shipping And Aircraft
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Author : Singapore
language : en
Publisher:
Release Date : 1993
Taxation Shipping And Aircraft written by Singapore and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Income tax categories.
Taxation Shipping And Aircraft
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Author : Sweden
language : en
Publisher:
Release Date : 1992
Taxation Shipping And Aircraft written by Sweden and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Aeronautics categories.