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Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1070
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Book Description
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1070
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Book Description
Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 712
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Book Description
Author: Canada
Publisher: CCH Canadian Limited
ISBN: 9781554961375
Category : Income tax
Languages : en
Pages : 3174
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Book Description
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Social Security
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 292
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Book Description
Author: Anna Binder
Publisher: Linde Verlag GmbH
ISBN: 3709410401
Category : Law
Languages : en
Pages : 537
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Book Description
Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.
Author: Thomas C. Kinnaman
Publisher: Routledge
ISBN: 1351891022
Category : Business & Economics
Languages : en
Pages : 444
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Book Description
The market of municipal solid waste (MSW) collection and disposal has changed substantially over the past thirty years. This study will help guide both newcomers and past contributors through the fundamental aspects of policies designed to reduce the external costs of MSW collection, and the important empirical relationships that, in the end, govern the selection of MSW policies. The International Library of Environmental Economics and Policy explores the influence of economics on the development of environmental and natural resource policy. In a series of twenty-five volumes, the most significant journal essays in key areas of contemporary environmental and resource policy are collected. Scholars who are recognized for their expertise and contribution to the literature in the various research areas serve as volume editors and write essays that provides the context for the collection. Volumes in the series reflect three broad strands of economic research including 1) Natural and Environmental Resources, 2) Policy Instruments and Institutions and 3) Methodology. The editors, in their introduction to each volume, provide a state-of-the-art overview of the topic and explain the influence and relevance of the collected papers on the development of policy. This reference series provides access to the economic literature that has shaped contemporary perspectives on land use analysis and policy.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 92
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Book Description
The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
Author: Donald E. Kieso
Publisher: John Wiley & Sons
ISBN: 1119497043
Category : Business & Economics
Languages : en
Pages : 849
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Book Description
Intermediate Accounting, 12th Edition, Volume 2, continues to be the number one intermediate accounting resource in the Canadian market. Viewed as the most reliable resource by accounting students, faculty, and professionals, this course helps students understand, prepare, and use financial information by linking education with the real-world accounting environment. This new edition now incorporates new data analytics content and up-to-date coverage of leases and revenue recognition.
Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1398
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Book Description
Author: Albert Breton
Publisher: Cambridge University Press
ISBN: 9780521646284
Category : Business & Economics
Languages : en
Pages : 408
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Book Description
COMPETITIVE GOVERNMENTS systematically explores the hypothesis that, similar to merchandisers, governments are internally competitive and also in their relations with each other, as well as in their relations with other institutions in society.
