Trends In International Tax Law
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Trends In International Tax Law
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Author : Sean M King
language : en
Publisher: Aspatore Books
Release Date : 2011
Trends In International Tax Law written by Sean M King and has been published by Aspatore Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with International business enterprises categories.
Trends In International Taxation
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Author : David W. Williams
language : en
Publisher:
Release Date : 1991
Trends In International Taxation written by David W. Williams and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Aliens categories.
Essay exploring the international effects of national tax changes, and the effects of changes in one national tax system on other tax systems.
Beneficial Ownership Recent Trends
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Author : Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
language : en
Publisher: IBFD
Release Date : 2013
Beneficial Ownership Recent Trends written by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Conflict of laws categories.
The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term "beneficial owner" used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term "beneficial owner".
Current Trends In Asian And International Business Taxation
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Author : Edwin van der Bruggen
language : en
Publisher:
Release Date : 2002
Current Trends In Asian And International Business Taxation written by Edwin van der Bruggen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business enterprises categories.
Trends In International Taxation
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center
Release Date : 1985
Trends In International Taxation written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Business & Economics categories.
Reports of the OECD Committee on Fiscal Affairs prepared in pursuance of the Council Recommendations as part of its programme of work on double taxation and on tax avoidance and evasion.
International Tax Law Best Practices
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Author :
language : en
Publisher: Aspatore Books
Release Date : 2008
International Tax Law Best Practices written by and has been published by Aspatore Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Double taxation categories.
International Tax Law Best Practices is an authoritative, insiders perspective on key strategies for assessing current trends and issues in international tax law. Featuring partners from some of the nations leading law firms, these experts guide the reader through identifying the legal needs of clients, understanding regional differences, and avoiding trouble spots. From navigating cross-boarder transactions to reviewing important tax treaties, these experts offer strategies for implementing tax compliance procedures, mitigating risk, and working effectively in other countries. Additionally, these top lawyers give tips for understanding current political factors, managing the consequences of tax disputes, and assessing the role of the government in international tax law. The different niches represented and the breadth of perspectives presented enable readers to get inside some of the great legal minds of today, as these experienced lawyers offer up their thoughts around the keys to navigating an increasingly-enforced area of law.
Global Trends In Vat Gst And Direct Taxes
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Author : Marlies Ursprung-Steindl
language : en
Publisher:
Release Date :
Global Trends In Vat Gst And Direct Taxes written by Marlies Ursprung-Steindl and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Trends And Players In Tax Policy
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Author :
language : en
Publisher:
Release Date :
Trends And Players In Tax Policy written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Beneficial Ownership In International Tax Law
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Author : Angelika Meindl-Ringler
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-06-07
Beneficial Ownership In International Tax Law written by Angelika Meindl-Ringler 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 2016-06-07 with Law categories.
In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.
Advanced Introduction To International Tax Law
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Edward Elgar Publishing
Release Date : 2015-02-27
Advanced Introduction To International Tax Law written by Reuven S. Avi-Yonah and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-27 with Law categories.
Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Systems of taxation deviate between jurisdictio