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Author : Giedre Lideikyte Huber
Publisher : Unknown
Page : 128 pages
File Size : 45,5 Mb
Release : 2019
Category : Electronic
ISBN : 9087225156
Author : Giedre Lideikyte-Huber
Publisher : Unknown
Page : 608 pages
File Size : 50,8 Mb
Release : 2017
Category : Electronic
ISBN : OCLC:1041338688
Author : Peter Harris
Publisher : Unknown
Page : 597 pages
File Size : 41,8 Mb
Release : 2013
Category : Corporations
ISBN : 1107312531
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
Author : Eva Escribano
Publisher : Kluwer Law International B.V.
Page : 249 pages
File Size : 49,5 Mb
Release : 2019-05-10
Category : Law
ISBN : 9789403506449
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Author : Peter Harris
Publisher : Cambridge University Press
Page : 651 pages
File Size : 48,5 Mb
Release : 2013-03-07
Category : Business & Economics
ISBN : 9781107033535
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author : Wolfgang Schön
Publisher : Springer Science & Business Media
Page : 423 pages
File Size : 54,9 Mb
Release : 2008-03-12
Category : Business & Economics
ISBN : 9783540772767
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author : Uwafiokun Idemudia,Francis Xavier Dery Tuokuu,Tahiru Azaaviele Liedong
Publisher : Routledge
Page : 228 pages
File Size : 45,8 Mb
Release : 2022-03-31
Category : Business & Economics
ISBN : 9781000554557
The book offers new critical insights into the relationship between corporate social responsibility (CSR) and sustainable development in Africa. The extent to which CSR initiatives can contribute to sustainable development in Africa remains debatable. This book examines in a very clear structure how, when, and whether CSR initiatives are able to contribute to the realization of the sustainable development goals, peace, and environmental sustainability at the micro-levels of society. It also explores some macro-level issues such as the relationship between taxation and CSR, CSR and human rights, and CSR and public governance and, in so doing, challenges existing CSR dogmas. With themes aligned with the UN Sustainable Development Goals (SDGs), this book provides useful practical guidance for policymakers and business leaders seeking to better understand the strength and limitations of CSR as a vehicle for advancing sustainable development in Africa. It will also appeal to scholars, researchers, and students of African studies, development studies, international business, strategic management, and business and society.
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 1078 pages
File Size : 53,8 Mb
Release : 1996
Category : Business & Economics
ISBN : LOC:00187074447
Author : United States. Advisory Commission on Intergovernmental Relations
Publisher : Unknown
Page : 72 pages
File Size : 40,7 Mb
Release : 1974
Category : Spendings tax
ISBN : UOM:39015048428265
A collection of twelve folk and fairy tales from Ireland, including "The Magic Apples," "The Swan Bride," and "Paddy the Piper."
Author : Leonard Etel,Mariusz Popławski
Publisher : Wydawnictwo Temida 2
Page : 540 pages
File Size : 44,7 Mb
Release : 2016
Category : Taxation
ISBN : 9788362813889
Author : Marjaana Helminen
Publisher : Kluwer Law International B.V.
Page : 306 pages
File Size : 41,5 Mb
Release : 2017-05-02
Category : Law
ISBN : 9789041183958
The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax classification of various inter-corporate transactions, including: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states’ national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Author : Camilla E. Watson
Publisher : Oxford University Press
Page : 128 pages
File Size : 46,9 Mb
Release : 2011-09-22
Category : Law
ISBN : 9780199750320
Tax law is a daunting subject for many law students. It requires a firm grasp of the Internal Revenue Code provisions, the reasoning behind them, the way they interact, and the way courts have interpreted them. Students must also acquire a brand new vocabulary of tax terms. For the first time, Oxford University Press equips students with an accessible guide to acing this most challenging of law school tests. In Federal Income Taxation: Model Problems and Outstanding Answers, Camilla E. Watson helps students demonstrate their knowledge of federal income tax law in the structured and sophisticated manner that professors expect on law school exams. This book includes clear introductions to the major topics in tax law, provides hypothetical's similar to those that students can expect to see on an exam, and offers model answers to those hypothetical's. Professor Watson then gives students the opportunity to evaluate their own work with a comprehensive self-analysis section. This book prepares students by challenging them to use the law they learn in class while also explaining the best way to express an answer on law school exams.
Author : Bernard D. Reams (Jr.)
Publisher : Unknown
Page : 1322 pages
File Size : 48,5 Mb
Release : 1979
Category : Taxation
ISBN : MINN:31951T00146897D
Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Page : 534 pages
File Size : 53,6 Mb
Release : 1996-08-23
Category : Business & Economics
ISBN : 1557755876
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author : United States. Congress. Senate. Committee on Foreign Relations
Publisher : Unknown
Page : 508 pages
File Size : 49,5 Mb
Release : 1977
Category : Double taxation
ISBN : PURD:32754077257792