Controlled Foreign Company Legislation

Controlled Foreign Company Legislation PDF Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 172

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Book Description
A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.

Controlled Foreign Company Legislation

Controlled Foreign Company Legislation PDF Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 172

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Book Description
A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.

OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report

OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264241159
Category :
Languages : en
Pages : 75

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Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.

A Guide to the Anti-Tax Avoidance Directive

A Guide to the Anti-Tax Avoidance Directive PDF Author: Werner Haslehner
Publisher: Edward Elgar Publishing
ISBN: 178990577X
Category : Law
Languages : en
Pages : 364

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Book Description
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

CFC Legislation, Tax Treaties and EC Law

CFC Legislation, Tax Treaties and EC Law PDF Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9041122842
Category : Law
Languages : en
Pages : 658

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Book Description
Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.

United States Attorneys' Manual

United States Attorneys' Manual PDF Author: United States. Department of Justice
Publisher:
ISBN:
Category : Justice, Administration of
Languages : en
Pages : 720

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Book Description


Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326

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Book Description
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.

International Tax Policy and Double Tax Treaties

International Tax Policy and Double Tax Treaties PDF Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433

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Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Federal Income Taxation of Corporations and Shareholders

Federal Income Taxation of Corporations and Shareholders PDF Author: Boris I. Bittker
Publisher:
ISBN: 9781508301509
Category : Corporations
Languages : en
Pages :

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Book Description


Taxation of Foreign Investment in U.S. Real Estate

Taxation of Foreign Investment in U.S. Real Estate PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 84

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Book Description


Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries

Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries PDF Author: Daniel Sandler
Publisher: Kluwer Law International B.V.
ISBN: 9041196536
Category : Business & Economics
Languages : en
Pages : 326

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Book Description
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.