Régime Fiscal Des Sociétés

Régime Fiscal Des Sociétés PDF Author: Michael Holcombe Wilson
Publisher:
ISBN:
Category : Corporations
Languages : fr
Pages : 124

Get Book Here

Book Description

Régime Fiscal Des Sociétés

Régime Fiscal Des Sociétés PDF Author: Michael Holcombe Wilson
Publisher:
ISBN:
Category : Corporations
Languages : fr
Pages : 124

Get Book Here

Book Description


 PDF Author:
Publisher: Editions Bréal
ISBN: 274952315X
Category :
Languages : en
Pages : 309

Get Book Here

Book Description


Taxation and Development - A Comparative Study

Taxation and Development - A Comparative Study PDF Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382

Get Book Here

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

International Tax Planning and Prevention of Abuse PDF Author: Luc De Broe
Publisher: IBFD
ISBN: 9087220359
Category : Corporations
Languages : en
Pages : 1146

Get Book Here

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

Les conséquences fiscales de la création d'une société par des actionnaires nationaux et étrangers en vue de la réalisation d'une entreprise commune PDF Author:
Publisher:
ISBN:
Category : Conflict of laws
Languages : en
Pages : 376

Get Book Here

Book Description


Belgium in International Tax Planning

Belgium in International Tax Planning PDF Author: Patrick A. A. Vanhaute
Publisher: IBFD
ISBN: 9087220391
Category : Income tax
Languages : en
Pages : 490

Get Book Here

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

Les Livres de L'année PDF Author:
Publisher:
ISBN:
Category : Bibliography
Languages : en
Pages : 348

Get Book Here

Book Description


TRAITE ELEMENTAIRE DE LEGISLATION INDUSTRIELLE

TRAITE ELEMENTAIRE DE LEGISLATION INDUSTRIELLE PDF Author: PAUL JULES VICTOR PIC
Publisher:
ISBN:
Category :
Languages : en
Pages : 1098

Get Book Here

Book Description


Internal Revenue Acts of the United States, 1909-1950

Internal Revenue Acts of the United States, 1909-1950 PDF Author: Bernard D. Reams (Jr.)
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1024

Get Book Here

Book Description


Taxation of Incomes, Corporations and Inheritances in Canada, Great Britain, France, Italy, Belgium, and Spain

Taxation of Incomes, Corporations and Inheritances in Canada, Great Britain, France, Italy, Belgium, and Spain PDF Author: Library of Congress. Legislative Reference Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 292

Get Book Here

Book Description