Report of the National Tax Relief Convention

Report of the National Tax Relief Convention PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 384

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Report of the National Tax Relief Convention

Report of the National Tax Relief Convention PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 384

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Report of the National Tax Relief Convention, Manufacturers & Merchants Federal Tax League

Report of the National Tax Relief Convention, Manufacturers & Merchants Federal Tax League PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 357

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U.S. Tax Treaties

U.S. Tax Treaties PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 28

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Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America

Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America PDF Author: National Tax Association-Tax Institute of America
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 302

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Introduction to the Law of Double Taxation Conventions

Introduction to the Law of Double Taxation Conventions PDF Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709408628
Category : Law
Languages : en
Pages : 266

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Book Description
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.

Proceedings of the ... Annual Conference

Proceedings of the ... Annual Conference PDF Author: National Tax Association
Publisher:
ISBN:
Category : Municipal finance
Languages : en
Pages : 540

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Report of the Committee on the Federal Income Tax

Report of the Committee on the Federal Income Tax PDF Author: National Tax Association
Publisher: Forgotten Books
ISBN: 9781396797927
Category : Reference
Languages : en
Pages : 44

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Book Description
Excerpt from Report of the Committee on the Federal Income Tax: A Report Submitted to the Ninth Annual Conference of the National Tax Association, San Francisco, California, August 10-14, 1915 We now come to the Specific recommendations as to points in which not only the language but the subject-matter of the act itself is in our Opinion in need of alteration. We give first a list of these recommendations and then proceed to ex plain them. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America

Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America PDF Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 302

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The Bulletin of the National Tax Association

The Bulletin of the National Tax Association PDF Author: National Tax Association
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 604

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A Multilateral Convention for Tax

A Multilateral Convention for Tax PDF Author: Sergio André Rocha
Publisher: Kluwer Law International B.V.
ISBN: 9041194290
Category : Law
Languages : en
Pages : 401

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Book Description
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.