International Commercial Tax

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International Commercial Tax

Anonim
International Commercial Tax Book PDF

Author : Anonim
Publisher : Unknown
Page : 520 pages
File Size : 46,9 Mb
Release : 2010
Category : Double taxation
ISBN : 1139931261

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International Commercial Tax by Anonim Pdf

Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

International Commercial Tax

Peter Harris,David Oliver
International Commercial Tax Book PDF

Author : Peter Harris,David Oliver
Publisher : Cambridge University Press
Page : 128 pages
File Size : 46,7 Mb
Release : 2010-07-22
Category : Law
ISBN : 9781139489294

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International Commercial Tax by Peter Harris,David Oliver Pdf

Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

International Commercial Tax

Peter Harris
International Commercial Tax Book PDF

Author : Peter Harris
Publisher : Cambridge University Press
Page : 627 pages
File Size : 49,7 Mb
Release : 2020-03-19
Category : Business & Economics
ISBN : 9781108477819

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International Commercial Tax by Peter Harris Pdf

Updated to address recent developments, this evaluation of the international tax order compares approaches of the OECD, UN, and EU.

Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah
Advanced Introduction to International Tax Law Book PDF

Author : Reuven S. Avi-Yonah
Publisher : Unknown
Page : 0 pages
File Size : 45,8 Mb
Release : 2015
Category : Double taxation
ISBN : 1781952310

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Advanced Introduction to International Tax Law by Reuven S. Avi-Yonah Pdf

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 jurisdictions, and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. Key features include: - defines and discusses the main types of jurisdiction to tax - delineates the source of income that is crucial for taxing non-residents and foreign tax credit - explains in depth both inbound and outbound taxation on both passive and active income - discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source - explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime. Composed of succinct but highly informative chapters, this engaging introduction will prove to be an essential platform for students of international tax law, as well as for scholars with a particular interest in tax law, international business law and international commercial law.

Time and Tax: Issues in International, EU, and Constitutional Law

Werner Haslehner,Georg Kofler,Alexander Rust
Time and Tax Issues in International EU and Constitutional Law Book PDF

Author : Werner Haslehner,Georg Kofler,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 328 pages
File Size : 53,8 Mb
Release : 2018-12-20
Category : Law
ISBN : 9789403501642

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Time and Tax: Issues in International, EU, and Constitutional Law by Werner Haslehner,Georg Kofler,Alexander Rust Pdf

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah
Advanced Introduction to International Tax Law Book PDF

Author : Reuven S. Avi-Yonah
Publisher : Edward Elgar Pub
Page : 123 pages
File Size : 41,7 Mb
Release : 2015-02-27
Category : Law
ISBN : 178195237X

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Advanced Introduction to International Tax Law by Reuven S. Avi-Yonah Pdf

'Avi-Yonah's Advanced Introduction to International Taxation Law is a compact and accessible guide to the field. In effect, he has given us two books in one. The first is a very useful general guide to the basics of the rules and how they work in practice, with illuminating international comparisons to the often distinctive U.S. rules. The second is a clear and spirited defense of Avi-Yonah's particular views about international tax policy. These do not attract consensus in the field - nor do anyone else's views - but they can help stimulate further thinking about these complicated and important issues.'- Daniel Shaviro, New York University, USAdvanced 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 jurisdictions and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.

International VAT/GST Guidelines

Collectif
International VAT GST Guidelines Book PDF

Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 44,5 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463

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International VAT/GST Guidelines by Collectif Pdf

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Taxation of International Business Transactions

Felix I. Lessambo
Taxation of International Business Transactions Book PDF

Author : Felix I. Lessambo
Publisher : iUniverse
Page : 363 pages
File Size : 52,9 Mb
Release : 2009
Category : Business & Economics
ISBN : 9780595633074

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Taxation of International Business Transactions by Felix I. Lessambo Pdf

"With the increase in global trade now and in the future and the growth of multinational companies, an understanding of international tax law is imperative. In Taxation of International Business Transactions, author Dr. Felix Lessambo provides an overview of the sometimes challenging international tax law. Taxation of International Business Transactions provides sound understanding of foreign tax regimes and more. It is geared for those who want to mitigate, increase, and avoid tax audits in the areas of thin-capitalization, employee-secondment, transfer pricing, and limitations-on-benefits (LOB). Lessambo has tracked the ongoing issues of the most relevant aspects of international taxations and delivers suggestions in this edition. Lessambo, an international tax scholar and practitioner recognized for his keen analyses, provides firsthand expertise to help multinationals and international business managers to pursue business initiatives without the fear of unintended tax consequences. Taxation of International Business Transactions is an indispensable guide for tax and financial directors and those dealing with tax at a worldwide level."--Publisher's website.

Corporate Tax Law

Peter Harris
Corporate Tax Law Book PDF

Author : Peter Harris
Publisher : Cambridge University Press
Page : 651 pages
File Size : 45,5 Mb
Release : 2013-03-07
Category : Business & Economics
ISBN : 9781107033535

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Corporate Tax Law by Peter Harris Pdf

A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

International Tax Handbook

Anonim
International Tax Handbook Book PDF

Author : Anonim
Publisher : Bloomsbury Publishing
Page : 829 pages
File Size : 45,8 Mb
Release : 2015-01-01
Category : Law
ISBN : 9781780436777

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International Tax Handbook by Anonim Pdf

This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

International Tax as International Law

Reuven S. Avi-Yonah
International Tax as International Law Book PDF

Author : Reuven S. Avi-Yonah
Publisher : Cambridge University Press
Page : 224 pages
File Size : 50,8 Mb
Release : 2007-09-10
Category : Law
ISBN : 0521618010

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International Tax as International Law by Reuven S. Avi-Yonah Pdf

This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.

International Tax Policy and Double Tax Treaties

Kevin Holmes
International Tax Policy and Double Tax Treaties Book PDF

Author : Kevin Holmes
Publisher : IBFD
Page : 433 pages
File Size : 44,5 Mb
Release : 2007
Category : Double taxation
ISBN : 9789087220235

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International Tax Policy and Double Tax Treaties by Kevin Holmes Pdf

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Switzerland in International Tax Law

Xavier Oberson,Howard R. Hull
Switzerland in International Tax Law Book PDF

Author : Xavier Oberson,Howard R. Hull
Publisher : IBFD
Page : 457 pages
File Size : 54,6 Mb
Release : 2011
Category : Double taxation
ISBN : 9789087220983

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Switzerland in International Tax Law by Xavier Oberson,Howard R. Hull Pdf

"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

Electronic Commerce and International Taxation

Richard Doernberg
Electronic Commerce and International Taxation Book PDF

Author : Richard Doernberg
Publisher : Springer
Page : 0 pages
File Size : 41,8 Mb
Release : 1998-12-30
Category : Business & Economics
ISBN : 9041110534

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Electronic Commerce and International Taxation by Richard Doernberg Pdf

`Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. it covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes: The basic principles that govern income and value added taxes an overview of the technological changes that have brought about electronic commerce a concise explanation of how and what happens when electronic commerce is conducted an examination of the ways in which businesses are using the new technology in conducting their everyday activities a discussion of the application of existing tax principles to electronic commerce an exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginable observations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce And The associated benefits and problems Because the implications of electronic commerce vary from industry to industry, this book focuses on the broad issues that span all industries. The information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.

International Business Taxation

Sol Picciotto
International Business Taxation Book PDF

Author : Sol Picciotto
Publisher : Praeger
Page : 0 pages
File Size : 48,5 Mb
Release : 1992-03-02
Category : Business & Economics
ISBN : 9780899307770

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International Business Taxation by Sol Picciotto Pdf

This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.