Bulletin For International Fiscal Documentation Bulletin De Documentation Fiscale Internationale
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Bulletin for International Fiscal Documentation
Author | : International Bureau of Fiscal Documentation |
Publisher | : |
Total Pages | : 450 |
Release | : 1965 |
Genre | : Finance, Public |
ISBN | : |
Bulletin for International Fiscal Documentation
Author | : International Bureau of Fiscal Documentation |
Publisher | : |
Total Pages | : 586 |
Release | : 1979 |
Genre | : Finance |
ISBN | : |
Recueil Des Cours, Volume 100 (1960/II)
Author | : Academie De Droit International De La Ha |
Publisher | : Martinus Nijhoff Publishers |
Total Pages | : 700 |
Release | : 1968-12-01 |
Genre | : Law |
ISBN | : 9789028613720 |
The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .
Publication - Union of International Associations
Author | : Union of International Associations |
Publisher | : |
Total Pages | : 136 |
Release | : 1953 |
Genre | : |
ISBN | : |
List of Scientific and Learned Periodicals in the Netherlands
Author | : Nederlands Instituut voor Documentatie en Registratuur |
Publisher | : |
Total Pages | : 80 |
Release | : 1953 |
Genre | : Dutch periodicals |
ISBN | : |
Switzerland in International Tax Law
Author | : Xavier Oberson |
Publisher | : IBFD |
Total Pages | : 457 |
Release | : 2011 |
Genre | : Double taxation |
ISBN | : 9087220987 |
"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).
Economic Abstracts
Author | : |
Publisher | : |
Total Pages | : 508 |
Release | : 1973 |
Genre | : Economics |
ISBN | : |
Review of abstracts on economics, finance, trade, industry, foreign aid, management, marketing, labour.
The International Tax Law Concept of Dividend
Author | : Marjaana Helminen |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 306 |
Release | : 2017-05-02 |
Genre | : Law |
ISBN | : 9041183957 |
The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax classification of various inter-corporate transactions, including: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states’ national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.