Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 64
Book Description
Replacement of Domestic International Sales Corporations (DISCs)
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 64
Book Description
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 64
Book Description
Foreign Sales Corporation Act
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Foreign trade promotion
Languages : en
Pages : 748
Book Description
Publisher:
ISBN:
Category : Foreign trade promotion
Languages : en
Pages : 748
Book Description
The Operation and Effect of the Domestic International Sales Corporation Legislation ... Annual Report
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 68
Book Description
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 68
Book Description
Statistics of Income
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 416
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 416
Book Description
Annual Report on the Operation and Effect of the Domestic International Sales Corporation Legislation
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 64
Book Description
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 64
Book Description
Legislative Calendar
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category :
Languages : en
Pages : 1032
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 1032
Book Description
The Massachusetts register
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 268
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 268
Book Description
Schwarz on Tax Treaties
Author: Jonathan Schwarz
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Publisher: Kluwer Law International B.V.
ISBN: 9403526319
Category : Law
Languages : en
Pages : 870
Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Syracuse Journal of International Law and Commerce
Author:
Publisher:
ISBN:
Category : International economic relations
Languages : en
Pages : 694
Book Description
Publisher:
ISBN:
Category : International economic relations
Languages : en
Pages : 694
Book Description
The Domestic International Sales Corporation (DISC) and Its Effect on U.S. Foreign Trade and Unemployment
Author: Jane Gravelle
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 40
Book Description
Publisher:
ISBN:
Category : Domestic international sales corporations
Languages : en
Pages : 40
Book Description