Explanation of the Proposed Income Tax Treaty Between the United States and the People's Republic of Bangladesh PDF Download
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Author:
Publisher: DIANE Publishing
ISBN: 1422332705
Category : Double taxation
Languages : en
Pages : 72
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1422332705
Category : Double taxation
Languages : en
Pages : 72
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Book Description
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 32
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Book Description
Author: United States. Superintendent of Documents
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages :
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Book Description
February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 430
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Book Description
Author:
Publisher: Government Printing Office
ISBN:
Category :
Languages : en
Pages : 190
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Book Description
Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Convention between the Government of the United States of America and the Government of the People's Republic of Bangladesh for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Languages : en
Pages : 12
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Book Description
Author: Bangladesh
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 44
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Book Description
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 736
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Book Description
Author: Guglielmo Maisto
Publisher: IBFD
ISBN: 9087221010
Category : Double taxation
Languages : en
Pages : 675
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Book Description
The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works of the League of Nations to the current OECD Model Tax Convention. Next, specific tax treaty issues are considered. In particular, the controversial issues concerning the interpretation of the notions of "enterprise" and "enterprise of a Contracting State" are discussed. Also, the concepts of "profits" and "business profits" are thoroughly reviewed. The concept of "enterprise" in the context of the non-discrimination clause laid down by Art. 24 of the OECD Model Tax Convention is then examined. Individual country surveys provide an in-depth analysis of the aforementioned concepts and issues from a national viewpoint in selected European and North American jurisdictions, as well as in Australia and Japan. The book concludes with a round-table discussion among some of the most renowned international tax scholars on the desirability to change the OECD Model Tax Convention and its Commentaries. This book is essential reading for all those dealing with issues of taxation of enterprises engaged in cross-border activities and can be considered a new cornerstone in the subject matter."--Publisher's website
Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
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Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
