Author: IBP USA
Publisher: Lulu.com
ISBN: 1433079852
Category :
Languages : en
Pages : 296
Book Description
Germany Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Corporate Taxation
Author: IBP USA
Publisher: Lulu.com
ISBN: 1433079852
Category :
Languages : en
Pages : 296
Book Description
Publisher: Lulu.com
ISBN: 1433079852
Category :
Languages : en
Pages : 296
Book Description
Handbuch Zum Deutsch-Amerikanischen Doppelbesteuerungsabkommen
Author: Helmut Debatin
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1082
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1082
Book Description
Research Handbook on International Taxation
Author: Yariv Brauner
Publisher: Edward Elgar Publishing
ISBN: 1788975375
Category : Law
Languages : en
Pages : 416
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.
Publisher: Edward Elgar Publishing
ISBN: 1788975375
Category : Law
Languages : en
Pages : 416
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.
Limitation on Benefits Clauses in Double Taxation Conventions
Author: Félix Alberto Vega Borrego
Publisher: Kluwer Law International B.V.
ISBN: 9041161430
Category : Law
Languages : en
Pages : 438
Book Description
Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.
Publisher: Kluwer Law International B.V.
ISBN: 9041161430
Category : Law
Languages : en
Pages : 438
Book Description
Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.
Monthly Catalogue, United States Public Documents
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1228
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1228
Book Description
Monthly Catalog of United States Government Publications
Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1548
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1548
Book Description
Bowker's Law Books and Serials in Print
Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1040
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1040
Book Description
Handbook on the 1989 Double Taxation Convention Between the Federal Republic of Germany and the United States of America
Author: Friedhelm Jacob
Publisher:
ISBN:
Category :
Languages : de
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : de
Pages :
Book Description
Germany Transportation Policy and Regulations Handbook Volume 1 Strategic Information and Regulations
Author: IBP, Inc.
Publisher: Lulu.com
ISBN: 143306572X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
2011 Updated Reprint. Updated Annually. Germany Transportation Policy and Regulations Handbook
Publisher: Lulu.com
ISBN: 143306572X
Category : Business & Economics
Languages : en
Pages : 300
Book Description
2011 Updated Reprint. Updated Annually. Germany Transportation Policy and Regulations Handbook
Income from International Private Employment
Author: F. P. G. Pötgens
Publisher: IBFD
ISBN: 9087220014
Category : Law
Languages : en
Pages : 1057
Book Description
Considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD model. This book offers an analysis of these provisions as well as suggestions for improvements in the application and interpretation. It approaches the analysis from the perspective of five countries.
Publisher: IBFD
ISBN: 9087220014
Category : Law
Languages : en
Pages : 1057
Book Description
Considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD model. This book offers an analysis of these provisions as well as suggestions for improvements in the application and interpretation. It approaches the analysis from the perspective of five countries.