Author: Michael Holcombe Wilson
Publisher:
ISBN:
Category : Corporations
Languages : fr
Pages : 124
Book Description
Régime Fiscal Des Sociétés
Author: Michael Holcombe Wilson
Publisher:
ISBN:
Category : Corporations
Languages : fr
Pages : 124
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : fr
Pages : 124
Book Description
Author:
Publisher: Editions Bréal
ISBN: 274952315X
Category :
Languages : en
Pages : 309
Book Description
Publisher: Editions Bréal
ISBN: 274952315X
Category :
Languages : en
Pages : 309
Book Description
Taxation and Development - A Comparative Study
Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
International Tax Planning and Prevention of Abuse
Author: Luc De Broe
Publisher: IBFD
ISBN: 9087220359
Category : Corporations
Languages : en
Pages : 1146
Book Description
This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.
Publisher: IBFD
ISBN: 9087220359
Category : Corporations
Languages : en
Pages : 1146
Book Description
This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.
Les conséquences fiscales de la création d'une société par des actionnaires nationaux et étrangers en vue de la réalisation d'une entreprise commune
Author:
Publisher:
ISBN:
Category : Conflict of laws
Languages : en
Pages : 376
Book Description
Publisher:
ISBN:
Category : Conflict of laws
Languages : en
Pages : 376
Book Description
Belgium in International Tax Planning
Author: Patrick A. A. Vanhaute
Publisher: IBFD
ISBN: 9087220391
Category : Income tax
Languages : en
Pages : 490
Book Description
This book focuses on commercial and company law and corporate income tax. It provides a systematic and comprehensive overview of the current tax planning opportunities that exist in Belgium. After some essential legal knowledge of Belgium, the chapters consider the Belgian tax regime, special features of the Belgian tax system, specific anti-avoidance provisions and international tax planning, tax incentives, special tax regimes, and tax planning opportunities (including the tax treaties with Hong Kong, the USA and the UAE).
Publisher: IBFD
ISBN: 9087220391
Category : Income tax
Languages : en
Pages : 490
Book Description
This book focuses on commercial and company law and corporate income tax. It provides a systematic and comprehensive overview of the current tax planning opportunities that exist in Belgium. After some essential legal knowledge of Belgium, the chapters consider the Belgian tax regime, special features of the Belgian tax system, specific anti-avoidance provisions and international tax planning, tax incentives, special tax regimes, and tax planning opportunities (including the tax treaties with Hong Kong, the USA and the UAE).
Les Livres de L'année
Author:
Publisher:
ISBN:
Category : Bibliography
Languages : en
Pages : 348
Book Description
Publisher:
ISBN:
Category : Bibliography
Languages : en
Pages : 348
Book Description
TRAITE ELEMENTAIRE DE LEGISLATION INDUSTRIELLE
Author: PAUL JULES VICTOR PIC
Publisher:
ISBN:
Category :
Languages : en
Pages : 1098
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 1098
Book Description
Internal Revenue Acts of the United States, 1909-1950
Author: Bernard D. Reams (Jr.)
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1024
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1024
Book Description
Taxation of Incomes, Corporations and Inheritances in Canada, Great Britain, France, Italy, Belgium, and Spain
Author: Library of Congress. Legislative Reference Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 292
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 292
Book Description