Corporate Management Tax Conference 1981 Current Developments In Measuring Business Income For Tax Purposes
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Current Developments in Measuring Business Income for Tax Purposes
Author | : Canadian Tax Foundation |
Publisher | : |
Total Pages | : 348 |
Release | : 1982 |
Genre | : Business enterprises |
ISBN | : |
International and EC Tax Aspects of Groups and Companies
Author | : Guglielmo Maisto (jurist.) |
Publisher | : IBFD |
Total Pages | : 593 |
Release | : 2008 |
Genre | : Corporations |
ISBN | : 9087220286 |
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Report of Proceedings of the ... Annual Tax Conference Convened by the Canadian Tax Foundation
Author | : Canadian Tax Foundation |
Publisher | : |
Total Pages | : 1818 |
Release | : 1991 |
Genre | : Taxation |
ISBN | : |
Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation
Author | : Canadian Tax Foundation |
Publisher | : |
Total Pages | : 1258 |
Release | : 2002 |
Genre | : Taxation |
ISBN | : |
Research and Experimentation Tax Credit
Author | : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight |
Publisher | : |
Total Pages | : 988 |
Release | : 1985 |
Genre | : Research and development tax credit |
ISBN | : |
Index of Conference Proceedings Received
Author | : British Library. Lending Division |
Publisher | : |
Total Pages | : 844 |
Release | : 1983 |
Genre | : Congresses and conventions |
ISBN | : |
Bulletin for International Fiscal Documentation
Author | : International Bureau of Fiscal Documentation |
Publisher | : |
Total Pages | : 636 |
Release | : 1982 |
Genre | : Finance |
ISBN | : |