Legislative History of United States Tax Conventions

Legislative History of United States Tax Conventions PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 1516

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Legislative History of United States Tax Conventions

Legislative History of United States Tax Conventions PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 1516

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Legislative History of United States Tax Conventions: Income tax conventions, Secs. 12-25

Legislative History of United States Tax Conventions: Income tax conventions, Secs. 12-25 PDF Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 726

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Legislative History of United States Tax Conventions: Model tax conventions

Legislative History of United States Tax Conventions: Model tax conventions PDF Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1526

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Congressional Record

Congressional Record PDF Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1324

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TaxCite

TaxCite PDF Author:
Publisher:
ISBN:
Category : Citation of legal authorities
Languages : en
Pages : 128

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Death & gift tax conventions

Death & gift tax conventions PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1052

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Studies in the History of Tax Law, Volume 3

Studies in the History of Tax Law, Volume 3 PDF Author: John Tiley
Publisher: Bloomsbury Publishing
ISBN: 1847315372
Category : Law
Languages : en
Pages : 396

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Book Description
This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole the papers, by leading tax scholars from all over the world, once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship.

Model tax conventions

Model tax conventions PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 714

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Income tax conventions

Income tax conventions PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1510

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Beneficial Ownership in Tax Law and Tax Treaties

Beneficial Ownership in Tax Law and Tax Treaties PDF 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.