Download Full eBooks in PDF
Switzerland S Direct And International Taxation Of Private Express Trusts Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Switzerland S Direct And International Taxation Of Private Express Trusts book. This book definitely worth reading, it is an incredibly well-written.
Author : Robert J. Danon
Publisher : Unknown
Page : 411 pages
File Size : 55,8 Mb
Release : 2004
Category : Express trusts
ISBN : 280271712X
Author : Xavier Oberson,Howard R. Hull
Publisher : IBFD
Page : 457 pages
File Size : 40,5 Mb
Release : 2011
Category : Double taxation
ISBN : 9789087220983
"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).
Author : Leo Schelbert
Publisher : Scarecrow Press
Page : 619 pages
File Size : 55,9 Mb
Release : 2007-04-23
Category : History
ISBN : 9780810864474
Switzerland's exceptional scenic beauty of valleys, lakes, and mountains, its central location on international trade routes, and its world famous banking system are just a few elements that have contributed to its rise in the global market. This relatively small nation is actively engaged in the maintenance of peace among nations and at the forefront of technological research. Consisting of twenty-six member states, called cantons, the history of the Swiss Confederation is as rich and varied as its culture and people. The Historical Dictionary of Switzerland features the nation's multicultural and democratic traditions and institutions, its complex history, and its people's involvement in past and present world affairs. This is done through a list of abbreviations and acronyms, a chronology, an introduction, appendixes, maps, a bibliography, and hundreds of cross-referenced dictionary entries on important persons, places, events, and institutions, as well as significant political, economic, social, and cultural aspects. This informative, concise, and accurate reference corrects the numerous false impressions of this important country.
Author : Mark Brabazon
Publisher : Cambridge University Press
Page : 417 pages
File Size : 41,6 Mb
Release : 2019-05-02
Category : Law
ISBN : 9781108492256
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Author : Pablo A Hernández González-Barreda
Publisher : Bloomsbury Publishing
Page : 429 pages
File Size : 51,7 Mb
Release : 2020-05-28
Category : Law
ISBN : 9781509923083
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Author : Anonim
Publisher : Unknown
Page : 632 pages
File Size : 50,9 Mb
Release : 2004
Category : Finance
ISBN : STANFORD:36105121666577
Author : John Riches (Lawyer)
Publisher : Unknown
Page : 428 pages
File Size : 47,5 Mb
Release : 2021
Category : Money laundering
ISBN : 1838628134
Author : OECD
Publisher : OECD Publishing
Page : 324 pages
File Size : 49,6 Mb
Release : 2017-03-27
Category : Electronic
ISBN : 9789264267992
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 36 pages
File Size : 40,6 Mb
Release : 2001
Category : Capital gains tax
ISBN : 9780889751897
Author : Emile van der Does de Willebois,J.C. Sharman,Robert Harrison,Ji Won Park,Emily Halter
Publisher : World Bank Publications
Page : 230 pages
File Size : 52,7 Mb
Release : 2011-11-01
Category : Law
ISBN : 9780821388969
This report examines the use of these entities in nearly all cases of corruption. It builds upon case law, interviews with investigators, corporate registries and financial institutions and a 'mystery shopping' exercise to provide evidence of this criminal practice.
Author : National Intelligence Council
Publisher : Cosimo Reports
Page : 158 pages
File Size : 52,8 Mb
Release : 2021-03
Category : Electronic
ISBN : 1646794974
"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Author : Giedre Lideikyte-Huber
Publisher : Unknown
Page : 608 pages
File Size : 45,9 Mb
Release : 2017
Category : Electronic
ISBN : OCLC:1041338688
Author : Anonim
Publisher : World Bank Publications
Page : 284 pages
File Size : 42,9 Mb
Release : 2009
Category : Law
ISBN : 9780821379028
This book is a first-of-its-kind, practice-based guide of 36 key concepts?legal, operational, and practical--that countries can use to develop non-conviction based (NCB) forfeiture legislation that will be effective in combating the development problem of corruption and recovering stolen assets.
Author : Tomi Viitala
Publisher : IBFD
Page : 427 pages
File Size : 40,9 Mb
Release : 2005
Category : Capital gains tax
ISBN : 9789076078755
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Author : U. S. Customs and Border Protection
Publisher : Unknown
Page : 0 pages
File Size : 44,9 Mb
Release : 2015-10-12
Category : Education
ISBN : 1304100065
Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
