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Author: Geoffrey Loomer
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 0
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Author: Geoffrey Loomer
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 0
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Author: Jan Gooijer
Publisher: Kluwer Law International B.V.
ISBN: 9403513055
Category : Law
Languages : en
Pages : 383
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Book Description
It is of great importance to be able to determine who or what is considered ‘resident’ within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for corporations to explore the wide gap between their actual business operations and the ‘legalistic’ requirements for corporate residence. In this study of the OECD Model Tax Convention – the basis for most tax treaties – the author develops a clear understanding of the content of the residence concept as regards entities and proposes solutions to current problems, finishing with his own thoroughgoing definition. In seeking a definition of the term ‘resident’ that covers all uses in treaties, the analysis draws on, in addition to the current and earlier iterations of the OECD Model Law itself, such elements as the following: domestic law meaning of residence in the tax law of France, Germany, the Netherlands, the United Kingdom and the United States; Articles 31 and 32 of the Vienna Convention on the Law of Treaties; historical documents that uncover the ordinary meaning of treaty terms; tax treaty case law and court decisions; and fiscal, tax and legal scholarship surrounding the concept of residence for taxation purposes. The analysis includes a comprehensive description of tiebreaker rules, various perspectives on ‘place of effective management’ and policy considerations as to the further development of the treatment of entities under double tax conventions. Given the inordinate importance of the definition of ‘resident’, the differences in interpretation to which the current definition gives rise and the economic developments that call for an evaluation of the provision, this thorough examination of the treaty rules on residence of entities will be welcomed by tax lawyers, corporate counsel and policymakers and academics concerned with tax law. The author’s guidance on the concept of residence for tax purposes and his original proposals for reform will prove of great practical value for tax practitioners.
Author: Eva Escribano
Publisher: Kluwer Law International B.V.
ISBN: 940350644X
Category : Law
Languages : en
Pages : 249
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Book Description
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Author: Lee Roach
Publisher: Oxford University Press
ISBN: 0192895672
Category : Corporation law
Languages : en
Pages : 832
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Book Description
Lee Roach guides the reader through the intricacies of the subject with unrivalled clarity and expert analysis of the application of principles to real-life cases.
Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Publisher:
ISBN:
Category : Technology & Engineering
Languages : en
Pages : 88
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Book Description
Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 9780521853118
Category : Law
Languages : en
Pages : 520
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Book Description
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Author: United States. Congress. House. Committee on Commerce. Subcommittee on Health and the Environment
Publisher:
ISBN:
Category : Butyl methyl ether
Languages : en
Pages : 208
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Book Description
Author: Brian Tokar
Publisher: McGill-Queen's Press - MQUP
ISBN: 077356893X
Category : Science
Languages : en
Pages : 449
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Book Description
New discoveries in biotechnology are often touted as the answer to many contemporary problems. Genetic engineering, animal cloning, and reproductive technologies are promoted as the keys to a brighter future, while genetic engineers promise more productive agriculture, medical miracles, and solutions to environmental problems. But increasing numbers of farmers, scientists, and concerned citizens disagree. There is growing evidence that genetically engineered foods are hazardous to our health and to the environment. Farmers all over the world are encountering an increasingly monopolized seed and agrichemical industry. Animal cloning and human genetic engineering raise troubling ethical questions and genes from plants, animals, and humans have become objects to be bought, sold, and patented by private interests. Worldwide resistance to genetic engineering and other biotechnologies has brought these issues to the forefront of public controversy. Contributors include Beth Burrows (Edmonds Institute), Mitchel Cohen (freelance writer and activist, US), Martha Crouch (formerly of Indiana University), Marcy Darnovsky (Sonoma State University), Michael Dorsey (environmental justice activist), Steve Emmott (Green delegation to the European Parliament), Alix Fano (Campaign for Responsible Transplantation, NY), Jennifer Ferrara (freelance writer, CA), Chaia Heller (Institute for Social Ecology, VT), David King (GenEthics News, UK), Jack Kloppenburg (University of Wisconsin), Orin Langelle (Native Forest Network), Zoë C. Meleo-Erwin (activist and researcher, PA), Barbara Katz Rothman (City University of New York), Sonja Schmitz (doctoral candidate, University of Vermont), Thomas G. Schweiger (Greenpeace International), Sarah Sexton (The Corner House, UK), Robin Seydel (La Montañita Food Co-op, NM), Hope Shand (Rural Advancement Foundation International, Canada), Lucy Sharratt (Sierra Club of Canada), Vandana Shiva (Research Foundation for Science, Technology and Ecology, India), Ricarda Steinbrecher (Econexus, UK), Victoria Tauli-Corpuz (Tebtebba Foundation, Philippines), Jim Thomas (Greenpeace UK), Brian Tokar, Kimberly Wilson (Greenpeace USA).
Author: Stephan Rammeloo
Publisher: Oxford University Press, USA
ISBN: 9780198299257
Category : Business & Economics
Languages : en
Pages : 404
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Book Description
This text provides discussion of the principle of freedom of establishment and focuses on the key issue of determining where a corporation has its 'seat' for legal purposes.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 382
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Book Description
