Legislative History of United States Tax Conventions: Income tax conventions, Secs. 12-25 PDF Download
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Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 726
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Book Description
Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 726
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Book Description
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 1532
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Book Description
Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1050
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Book Description
Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1476
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Book Description
Author: Ray Palmer Baker
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 360
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Book Description
Author:
Publisher:
ISBN:
Category : Legislative hearings
Languages : en
Pages : 782
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Book Description
Author: Richard L. Doernberg
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 444
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Book Description
Text originally prepared for a class. Includes course outline, assignments and supporting materials.
Author: Rochelle Field
Publisher: Greenwood
ISBN:
Category : Political Science
Languages : en
Pages : 506
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Book Description
Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709408628
Category : Law
Languages : en
Pages : 266
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Book Description
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
Author: Pablo A Hernández González-Barreda
Publisher: Bloomsbury Publishing
ISBN: 150992308X
Category : Law
Languages : en
Pages : 457
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Book Description
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
