The Cch Journal Of Asian Pacific Taxation

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Taxation in the Asian-Pacific Region

Author : Anonim
Publisher : Unknown
Page : 144 pages
File Size : 55,9 Mb
Release : 1983
Category : Taxation
ISBN : LCCN:84940120

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Taxation in the Asian-Pacific Region by Anonim Pdf

TAXES - THE TAX MAGAZINE.

Author : Anonim
Publisher : Unknown
Page : 518 pages
File Size : 45,5 Mb
Release : 1990
Category : Electronic
ISBN : 8210379456XXX

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TAXES - THE TAX MAGAZINE. by Anonim Pdf

Law Society Journal

Author : Anonim
Publisher : Unknown
Page : 888 pages
File Size : 47,9 Mb
Release : 1988
Category : Bar associations
ISBN : STANFORD:36105061075995

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Law Society Journal by Anonim Pdf

Taxation in ASEAN and China

Author : Nolan Cormac Sharkey
Publisher : Routledge
Page : 322 pages
File Size : 47,7 Mb
Release : 2012
Category : Business & Economics
ISBN : 9780415608893

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Taxation in ASEAN and China by Nolan Cormac Sharkey Pdf

This book gathers a cross-disciplinary group of imminent scholars who have focussed their research on Tax in ASEAN and China and traverses a wide range of regional issues and jurisdictions.

Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries

Author : Daniel Sandler
Publisher : Kluwer Law International B.V.
Page : 326 pages
File Size : 46,6 Mb
Release : 1998-07-29
Category : Business & Economics
ISBN : 9789041196538

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Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries by Daniel Sandler Pdf

In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.

The Transfer Pricing of Intangibles

Author : Michelle Markham
Publisher : Kluwer Law International B.V.
Page : 360 pages
File Size : 44,7 Mb
Release : 2005-01-01
Category : Law
ISBN : 9789041123688

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The Transfer Pricing of Intangibles by Michelle Markham Pdf

Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following: how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern;definitional issues which are vital to an understanding of transfer pricing;application of the arm's length principle to intangible asset transactions;determination of legal and economic ownership of group intangible assets;intangible asset valuation and transfer;transfer pricing methodologies;global formulary apportionment;transfer pricing documentation requirements;penalties for non-compliance;resolution of transfer pricing disputes; and,advance pricing agreements Revenue authorities, multinational enterprise executives, and tax practitioners around the world will greatly appreciate the recommendations and solutions proposed in this knowledgeable and thoughtful book. Its acute sense of the opportunities and pitfalls of an ever-more-complex area of economic activity place it in a category of its own, of inestimable benefit to interested parties.

The Australian Journal of Asian Law

Author : Anonim
Publisher : Unknown
Page : 360 pages
File Size : 42,5 Mb
Release : 2004
Category : Asia
ISBN : STANFORD:36105063864065

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The Australian Journal of Asian Law by Anonim Pdf

Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries

Author : Peter Andrew Harris
Publisher : Unknown
Page : 948 pages
File Size : 51,9 Mb
Release : 1996
Category : Aktieskatter
ISBN : UOM:35112200838391

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Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries by Peter Andrew Harris Pdf

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.

Value Added Taxation in Europe

Author : International Bureau of Fiscal Documentation
Publisher : Unknown
Page : 724 pages
File Size : 47,8 Mb
Release : 1971
Category : Value-added tax
ISBN : STANFORD:36105063811868

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Value Added Taxation in Europe by International Bureau of Fiscal Documentation Pdf

Author : Anonim
Publisher : CCH Australia Limited
Page : 2433 pages
File Size : 44,8 Mb
Release : 2024-07-02
Category : Electronic
ISBN : 9781921873836

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by Anonim Pdf

Australian and New Zealand Legal Abbreviations

Author : Colin Fong,Alan J. Edwards
Publisher : Australian Law Librarians' Group
Page : 148 pages
File Size : 42,7 Mb
Release : 1995
Category : Law
ISBN : STANFORD:36105062096271

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Australian and New Zealand Legal Abbreviations by Colin Fong,Alan J. Edwards Pdf

Australian and New Zealand legal abbreviations.