International Tax Reform Full Imputation Part 2 Volume 1

Author : Consultative Committee on Full Imputation and International Tax Reform,Arthur Valabh,Dr Robin Congreve,Stuart Hutchinson,Dr Susan Lojkine,Professor John Prebble,Tim Robinson,The Treasury, New Zealand,Inland Revenue Department, New Zealand
Publisher : The Treasury, New Zealand
Page : 224 pages
File Size : 41,7 Mb
Release : 1988-07-31
Category : Electronic
ISBN : 8210379456XXX

Get Book

International tax reform - Full imputation - Part 2 (Volume 1) by Consultative Committee on Full Imputation and International Tax Reform,Arthur Valabh,Dr Robin Congreve,Stuart Hutchinson,Dr Susan Lojkine,Professor John Prebble,Tim Robinson,The Treasury, New Zealand,Inland Revenue Department, New Zealand Pdf

The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.

Author : New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Publisher : Unknown
Page : 192 pages
File Size : 43,9 Mb
Release : 1988
Category : Income tax
ISBN : OCLC:973583293

Get Book

International Tax Reform, Full Imputation. Part 2 by New Zealand. Consultative Committee on Full Imputation and International Tax Reform Pdf

Author : Michael Littlewood,Craig Elliffe
Publisher : Edward Elgar Publishing
Page : 448 pages
File Size : 41,6 Mb
Release : 2017-08-25
Category : Law
ISBN : 9781784716028

Get Book

Capital Gains Taxation by Michael Littlewood,Craig Elliffe Pdf

Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Author : Deborah Russell,Terry Baucher
Publisher : Bridget Williams Books
Page : 120 pages
File Size : 41,7 Mb
Release : 2017-05-28
Category : Business & Economics
ISBN : 9780947518615

Get Book

Tax and Fairness by Deborah Russell,Terry Baucher Pdf

The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.

Author : Andrew Lymer,John Hasseldine
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 44,9 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461510710

Get Book

The International Taxation System by Andrew Lymer,John Hasseldine Pdf

International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Author : Anonim
Publisher : Bloomsbury Publishing
Page : 829 pages
File Size : 44,7 Mb
Release : 2015-01-01
Category : Law
ISBN : 9781780436777

Get Book

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

Author : American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association)
Publisher : American Bar Association
Page : 216 pages
File Size : 44,9 Mb
Release : 2007
Category : Law
ISBN : 1590318730

Get Book

Model Rules of Professional Conduct by American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association) Pdf

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Author : A. B. Atkinson,Thomas Piketty
Publisher : OUP Oxford
Page : 800 pages
File Size : 53,9 Mb
Release : 2010-04-01
Category : Business & Economics
ISBN : 9780191500886

Get Book

Top Incomes by A. B. Atkinson,Thomas Piketty Pdf

A rapidly growing area of economic research investigates the top of the income distribution using data from income tax records. This volume brings together studies of top incomes for twelve countries from around the world, including China, India, Japan, Argentina and Indonesia. Together with the first volume, published in 2007, the studies cover twenty two countries. They have a long time span, the earliest data relating to 1875 (for Norway), allowing recent developments to be placed in historical perspective. The volume describes in detail the source data and the methods employed. It will be an invaluable reference source for researchers in the field. Individual country chapters deal with the specific nature of the data for each of the countries, and describe the long-term evolution of top income shares. In the countries as a whole, dramatic changes have taken place at the top of the income distribution. Over the first part of the century, top income shares fell markedly. This largely took the form of a reduction in capital incomes. The different authors examine the impact of the First and Second World Wars, contrasting countries that were and were not engaged. They consider the impact of depressions and banking crises, and pay particular attention to the impact of progressive taxation. In the last 30 years, the shares of top incomes have increased markedly in the US and other Anglo-Saxon countries, reflecting the increased dispersion of earnings. The volume includes statistics on the much-discussed top pay and bonuses, providing a global perspective that discusses important differences between countries such as the lesser increase in Continental Europe. This book, together with volume 1, documents this interesting development and explores the underlying causes. The findings are brought together in a final summary chapter by Atkinson, Piketty and Saez.

Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 36 pages
File Size : 53,8 Mb
Release : 2001
Category : Capital gains tax
ISBN : 9780889751897

Get Book

International Evidence on the Effects of Having No Capital Gains Taxes by Fraser Institute (Vancouver, B.C.) Pdf

Author : Wayne R. Thirsk
Publisher : World Bank Publications
Page : 436 pages
File Size : 54,8 Mb
Release : 1997
Category : Business & Economics
ISBN : 0821339990

Get Book

Tax Reform in Developing Countries by Wayne R. Thirsk Pdf

Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

Author : OECD
Publisher : OECD Publishing
Page : 160 pages
File Size : 44,5 Mb
Release : 2008-06-03
Category : Electronic
ISBN : 9789264043169

Get Book

OECD Economic Surveys: Finland 2008 by OECD Pdf

This 2008 edition of OECD's periodic survey of Finland's economy opens with a chapter examining how Finland can get the most out of Globalisation. It then reviews recent economic performance and examines key economic issues Finland faces including ...

Author : Anonim
Publisher : Unknown
Page : 656 pages
File Size : 53,8 Mb
Release : 2003
Category : Finance, Public
ISBN : UCSD:31822033809591

Get Book

Bulletin for International Fiscal Documentation by Anonim Pdf

Author : Ajit Kumar Singh
Publisher : Kluwer Law International B.V.
Page : 234 pages
File Size : 46,8 Mb
Release : 2021-05-14
Category : Law
ISBN : 9789403533643

Get Book

Exploring the Nexus Doctrine In International Tax Law by Ajit Kumar Singh Pdf

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.

Author : Julie Rogers-Glabush
Publisher : IBFD
Page : 561 pages
File Size : 40,9 Mb
Release : 2009
Category : Taxation
ISBN : 9789087220570

Get Book

IBFD International Tax Glossary by Julie Rogers-Glabush Pdf

Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in English; alphabetical listing of some 400 English terms together with their French, German, Spanish and Dutch equivalents; cross-referenced listing of terms indicating similar, related and contrasting terms; abbreviations and bibliographical references to aid further research; a list of tax-related organizations, with brief descriptions and Internet addresses; accurate descriptions of both traditional and more obscure terms; expanded coverage of terms relating to customs, VAT, capital taxes, transfer pricing and EU tax law terminology; a separate extensive list of tax-related organizations in some 40 countries.

Author : IBP USA
Publisher : Lulu.com
Page : 266 pages
File Size : 41,9 Mb
Release : 2013-08
Category : Business & Economics
ISBN : 9781438769998

Get Book

Guinea Business Law Handbook Volume 1 Strategic Information and Basic Laws by IBP USA Pdf

Guinea Business Law Handbook - Strategic Information and Basic Laws