Fundamentals of International Taxation PDF Download
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Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN: 9780791328446
Category : Aliens
Languages : en
Pages : 1000
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Book Description
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN: 9780791328446
Category : Aliens
Languages : en
Pages : 1000
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Book Description
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3642259804
Category : Law
Languages : en
Pages : 308
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Book Description
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Author: Yariv Brauner
Publisher: Edward Elgar Publishing
ISBN: 1788975375
Category : Law
Languages : en
Pages : 417
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Book Description
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 9780521853118
Category : Law
Languages : en
Pages : 520
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Book Description
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Author: Richard L. Doernberg
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 628
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Book Description
Offers a concise exposition of the United States tax laws involved in international business and investment transactions.
Author: Dieter Endres
Publisher:
ISBN: 9789041145567
Category : Corporations
Languages : en
Pages : 0
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Book Description
This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both tax practitioners and academics. In addition to references to country-specific tax legislation - including laws and rules in all EU Member States plus the United States, as well as special provisions in Australia, Japan, and elsewhere - the book discusses important ECJ decisions and various other case studies.
Author: Robert L. Williams
Publisher: Kluwer Law International
ISBN: 9789041149480
Category : Law
Languages : en
Pages : 0
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Book Description
This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and dependent agency types of PE, as well as the exceptions for independent agents, permitted ancillary activities, and parent-subsidiary relationships. It provides commentary on applicable rules and discusses regulations and case law from multiple jurisdictions. This new edition has entirely new chapters on e-commerce, supply chain and contract manufacturing structures and service PEs; updates of model treaty changes and PE rulings globally; and features implications of new developments in mineral extraction, real estate leasing and construction management. The book identifies key PE rulings not only in OECD countries, but also in the emerging BRIC countries.
Author: Pasquale Pistone
Publisher:
ISBN: 9789087225391
Category :
Languages : en
Pages : 176
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Book Description
Author: Joel D. Kuntz
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages :
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Book Description
Author: B.I. Bittker
Publisher:
ISBN: 9780791392584
Category :
Languages : en
Pages :
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Book Description
