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Author: Raffaele Russo
Publisher: IBFD
ISBN: 907607884X
Category : Business enterprises
Languages : en
Pages : 488
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Book Description
"The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016
Author: Raffaele Russo
Publisher: IBFD
ISBN: 907607884X
Category : Business enterprises
Languages : en
Pages : 488
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Book Description
"The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author: Maris Köpcke
Publisher: Bloomsbury Publishing
ISBN: 1509904298
Category : Law
Languages : en
Pages : 330
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Book Description
Critical human interests are affected on a daily basis by appeal to past decisions deemed to be 'legally valid'. They include statutes, deportation orders, judgments, mortgage contracts, patents and wills. Through the technique of validity, lawyerly reasoning settles morally pressing matters in a way that largely bypasses moral argument. Legal philosophy has paid considerable attention to validity criteria, but it has neglected to explore validity's point: whether, and if so how, the pervasive technique of validity can contribute to a legal system's ability to realise justice and human rights. This book shows that validity can help a political community to foster justice precisely because validity does not primarily turn on moral considerations. Validity serves to both allocate, and limit, a distinct kind of power, a power that is key to forging valuable forms of enterprise and commitment in pursuit of individual and collective self-direction. By entrusting the capacity to decide to those who, in justice, ought to bear it, validity can enable persons and institutions to rally the resources and opportunities that only large-scale behavioural convergence can afford, thereby weaving a fabric of just relationships within the systemic framework of law.
Author: Sabine Heidenbauer
Publisher: Kluwer Law International B.V.
ISBN: 9041139524
Category : Law
Languages : en
Pages : 330
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Book Description
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
Author: Nuno Cerejeira Namora
Publisher: Cambridge Scholars Publishing
ISBN: 1527526097
Category : Law
Languages : en
Pages : 622
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Book Description
This book analyses the most important problems and challenges of the current labour market from the point of view of the balance between the parties of the employment contract. The contributions here are related to various pressing topics, including, for example, the future of work and worker protection on an international level against the strengthening of employers’ powers. In addition, the nature and limits of employers’ power, non-competition contractual clauses and workers’ rights in the face of new communication and information technologies are also discussed. The contributors are drawn from several countries, such as Portugal, Spain, Bolivia, Italy, México and Switzerland. The book will appeal to lawyers, legal experts, human resources experts, economist, judges, academia, and staff from companies and trade unions, and employers’ representation. The volume features insights and contributions in different languages, with chapters in Spanish (12), English (4) and Portuguese (5).
Author: Chris Ashford
Publisher: Edward Elgar Publishing
ISBN: 178811115X
Category : Law
Languages : en
Pages : 547
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Book Description
This innovative and thought-provoking Research Handbook explores not only current debates in the area of gender, sexuality and the law but also points the way for future socio-legal research and scholarship. It presents wide-ranging insights and debates from across the globe, including Africa, Asia, Eastern Europe and Australia, with contributions from leading scholars and activists alongside exciting emergent voices.
Author: Pedro Pablo González Vicente
Publisher: Editorial Almuzara
ISBN: 8483566958
Category : Business & Economics
Languages : en
Pages : 143
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Book Description
Annotation Why do gas prices rise? Can we trust companies that offer to refinance our debt? How does labor reform affect you? Which investments are right for you? At what age should you start your retirement account? Every day we face new questions regarding economic choices and decisions. A renowned economist and three journalists have taken the most common economic doubts that affect almost everyone and have converted them into questions that can be answered in a clear and simple manner, clarifying concepts and demystifying topics.
Author: Florian Haase
Publisher: Edward Elgar Publishing
ISBN: 1035328003
Category : Law
Languages : en
Pages : 539
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Book Description
Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.
Author: Mexico
Publisher:
ISBN:
Category : Commercial law
Languages : en
Pages : 484
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Book Description
Author:
Publisher: Editions Bréal
ISBN: 2749520118
Category :
Languages : en
Pages : 259
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Book Description
