Author: Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 602
Book Description
Bulletin for International Fiscal Documentation
Author: Bulletin for International Taxation
Author: Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 676
Book Description
Annual Report
Author: International Bureau of Fiscal DocumentationPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 56
Book Description
Including worldwide survey of trends and developments in taxation.
Report
Author: International Bureau of Fiscal DocumentationPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 370
Book Description
Legislative History of United States Tax Conventions
Author: United States. Congress. Joint Committee on Internal Revenue TaxationPublisher:
ISBN:
Category : Aliens
Languages : en
Pages : 1532
Book Description
Multilateral Tax Treaties
Author: Helmut LoukotaPublisher: Kluwer Law International B.V.
ISBN: 9041107045
Category : Business & Economics
Languages : en
Pages : 266
Book Description
The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
International Exchange of Information in Tax Matters
Author: Xavier ObersonPublisher: Edward Elgar Publishing
ISBN: 1786434733
Category : Disclosure of information
Languages : en
Pages : 352
Book Description
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
Bulletin Index-digest System
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 24
Book Description
The Oxford Handbook of International Tax Law
Author: Florian HaasePublisher: Oxford University Press
ISBN: 0192652346
Category : Law
Languages : en
Pages : 1185
Book Description
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Bulletin for International Fiscal Documentation
Author: International Bureau of Fiscal DocumentationPublisher:
ISBN:
Category : Finance
Languages : en
Pages : 668
Book Description
