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Author : Charles E. McLure
Publisher : Brookings Institution Press
Page : 262 pages
File Size : 46,7 Mb
Release : 1979
Category : Business & Economics
ISBN : 0815756194
Author : Charles E. McLure
Publisher : Brookings Institution Press
Page : 262 pages
File Size : 53,6 Mb
Release : 1979
Category : Income tax
ISBN : 0815718500
Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 60 pages
File Size : 55,9 Mb
Release : 1976
Category : Corporations
ISBN : STANFORD:36105063146117
Author : Peter Andrew Harris
Publisher : Unknown
Page : 948 pages
File Size : 43,6 Mb
Release : 1996
Category : Aktieskatter
ISBN : UOM:35112200838391
This ground-breaking book from the IBFD proposes a fundamental change to the norms for the allocation of taxing rights among countries. The author uses an in-depth study of imputation systems to expose the flaws in the current international order, arguing that it is theoretically unsound. He then develops an alternative that would resolve many of the problems presented by international tax law today. Imputation systems are founded on a philosophy that corporations are not appropriate subjects of income taxation, other than as vehicles for the collection of tax, & they accordingly seek to alleviate economic double taxation. In practice they do not achieve this aim. In a domestic context, considered in the first four chapters, their inconsistencies & inaccuracies obscure the more fundamental flaws of the income taxation systems of which they form a part. In an international context, considered in the second four chapters, the difficulties associated with imputation systems highlight the deficiencies in current norms for the allocation of taxing rights among countries. The author examines those norms & finds them an inadequate basis for the international order. The alternatives he proposes would place the international taxing order on a firm theoretical footing & could be applied to any type of corporate tax system. If adopted, his proposals would obviate the need for much current international tax law. Treaties, measures for the avoidance of double taxation & many anti-avoidance measures would become superfluous. This extremely important book, based on prize-winning doctoral research, is destined to become a classic in the field. The acute perception & explication of theories underpinning international taxation make it essential reading.
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher : Unknown
Page : 1510 pages
File Size : 43,8 Mb
Release : 1962
Category : Double taxation
ISBN : UOM:39015023071254
Author : Michael Lang
Publisher : Linde Verlag GmbH
Page : 266 pages
File Size : 43,7 Mb
Release : 2021-04-01
Category : Law
ISBN : 9783709408629
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Author : United States. Department of the Treasury
Publisher : Unknown
Page : 0 pages
File Size : 45,5 Mb
Release : 1992
Category : Electronic
ISBN : OCLC:612807336
Author : Peter Harris
Publisher : Cambridge University Press
Page : 651 pages
File Size : 47,6 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 : Vern Krishna
Publisher : Unknown
Page : 746 pages
File Size : 52,7 Mb
Release : 2012
Category : Income tax
ISBN : 1552212351
This book is a comprehensive, up-to-date treatise on income tax law in Canada. The book introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is, why it is the way it is, and how it works (or does not).
Author : Anonim
Publisher : Unknown
Page : 28 pages
File Size : 44,8 Mb
Release : 1995
Category : New business enterprises
ISBN : MINN:31951D01547991W
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 12 pages
File Size : 44,9 Mb
Release : 1980
Category : Aliens
ISBN : UFL:31262085185857
Author : Anonim
Publisher : Unknown
Page : 83 pages
File Size : 44,6 Mb
Release : 2007
Category : Corporations
ISBN : 1846632560
Dividend policy continues to be among the premier unsolved puzzles in finance. A number of theories have been advanced to explain dividend policy. This e-book briefly reviews the principal theories of payout policy and dividend policy and summarizes the empirical evidence on these theories. Empirical evidence is equivocal and the search for new explanation for dividends continues.
Author : Anonim
Publisher : Hoover Press
Page : 394 pages
File Size : 51,6 Mb
Release : 1984
Category : Corporations
ISBN : 0817978836
Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 40,6 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher : Unknown
Page : 92 pages
File Size : 43,7 Mb
Release : 2003
Category : Business & Economics
ISBN : UOM:39015090405328