Scope and Effect of Tax Benefits Provided in the Maritime Industry PDF Download
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Author: United States. President (1945-1953 : Truman)
Publisher:
ISBN:
Category :
Languages : en
Pages : 60
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Book Description
Author: United States. President (1945-1953 : Truman)
Publisher:
ISBN:
Category :
Languages : en
Pages : 60
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Book Description
Author: Antonis Antapassis
Publisher: BRILL
ISBN: 9047427416
Category : Business & Economics
Languages : en
Pages : 416
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Book Description
Maritime competition as an economic phenomenon is currently influenced by a number of factors both at EU and international level. From a legislative point of view, the recent repeal of EC Reg. 4056/1986 affects the treatment of horizontal agreements not only in the liner but also in the bulk sector, which was excluded until recently from the scope of EC secondary competition rules. However, competition distortions are not only a question of private arrangements. They emanate also from measures and practices incompatible with the freedom to provide services, Member states’ protectionism and international mandatory regulation. This volume comparatively and comprehensively examines all these issues, by bringing together contributions from distinguished academics. Particular focus is given on private shipping cartels, the liberalization of cabotage and port services, indirect competition-distorting factors and the latest developments on international regulation of carriage of goods by sea.
Author: United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Merchant Marine
Publisher:
ISBN:
Category :
Languages : en
Pages : 516
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428957626
Category :
Languages : en
Pages : 232
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Book Description
Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 9403510951
Category : Law
Languages : en
Pages : 468
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Book Description
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624
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Book Description
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Author: Jerome R. Hellerstein
Publisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0
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Book Description
Author: Mikael Skou Andersen
Publisher: Nordic Council of Ministers
ISBN: 9789289306959
Category : Environmental impact charges
Languages : no
Pages : 120
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Book Description
I løpet av de siste ti årene har såkalte grønne avgifter blitt introdusert for å skjerme natur og miljø i de nordiske landene. Rapporten undersøker effekten av slike tiltak ved å gjennomgå eksisterende litteratur om grønne avgifter på CO2-utslipp i forbindelse med plantevernmidler. Mer enn 40 studier er evaluert.
Author: Digital World
Publisher: Digital World
ISBN: 1723462896
Category : Business & Economics
Languages : en
Pages : 107
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Book Description
Bonjour à tous! J'ai le plaisir de vous présenter le monde fascinant de la psychologie financière. Dans cette série, nous explorerons comment nos émotions, nos croyances et nos comportements influencent nos décisions financières. Nous verrons comment cette compréhension peut transformer notre rapport à l'argent et nous aider à atteindre nos objectifs. La psychologie financière étudie la relation entre l'esprit humain et l'argent. Découvrez comment des facteurs psychologiques tels que les émotions, les perceptions et les croyances influencent nos décisions financières. Combine des concepts de psychologie et d'économie pour comprendre le comportement financier. La psychologie financière ne se limite pas aux chiffres et aux graphiques. Cela nous aide à comprendre pourquoi nous prenons parfois des décisions financières qui n'ont pas de sens rationnel. En comprenant les mécanismes psychologiques derrière nos décisions, nous pouvons prendre des décisions plus éclairées et conformes à nos objectifs. Les émotions telles que la peur, l'avidité et l'anxiété influencent considérablement nos décisions financières. La peur de perdre de l'argent peut conduire à des décisions conservatrices, tandis que la cupidité peut conduire à une prise de risque excessive. L'espoir d'un avenir meilleur peut nous motiver à épargner, mais il peut aussi nous conduire à investir dans des actifs à haut risque. Les émotions sont comme un GPS interne qui nous guide dans nos décisions financières. Cependant, ils peuvent nous conduire sur la mauvaise voie s'ils ne sont pas gérés correctement. En identifiant et en comprenant nos émotions, nous pouvons prendre des décisions plus rationnelles et alignées sur nos objectifs à long terme. Les biais cognitifs sont des raccourcis mentaux que nous utilisons pour prendre des décisions plus rapidement, mais ils peuvent nous amener à commettre des erreurs. Des exemples de biais incluent l'aversion aux pertes, le biais de confirmation et le comportement grégaire. Comment identifier et surmonter ces biais pour prendre de meilleures décisions financières. Nos cerveaux sont des machines incroyables, mais ils sont également enclins à commettre des erreurs. Les biais cognitifs sont comme des illusions d'optique qui déforment notre perception de la réalité. En étant conscients de ces préjugés, nous pouvons prendre des mesures pour contrecarrer leurs effets et prendre des décisions plus rationnelles. Nos habitudes financières sont façonnées par nos expériences et nos croyances. L'importance de développer de saines habitudes financières, comme épargner, investir et planifier l'avenir. Comment créer de nouvelles habitudes et briser les anciennes habitudes financières. Nos habitudes financières sont comme des chemins que nous suivons en pilote automatique. Si nous voulons changer nos résultats financiers, nous devons changer nos habitudes. En développant de nouvelles habitudes financières positives, nous pouvons transformer notre vie financière. La psychologie financière nous offre une nouvelle perspective sur l'argent. Au lieu de considérer l'argent comme une fin en soi, nous pouvons le voir comme un moyen d'atteindre nos objectifs et de vivre une vie plus épanouissante.
Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 9041191208
Category : Law
Languages : en
Pages : 407
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Book Description
Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provided in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. The book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: – upstream oil and gas and mining taxes; – incentives for renewable energy; – carbon taxes and emission trading regimes; – dividend, interest, and royalty flows; – foreign tax credits; – permanent establishments; – mergers and acquisitions; – taxation issues for derivatives and hedging; – transfer pricing; – regional purchasing, marketing, service, and intangible property structures; – free trade agreements and customs unions; – dispute resolution; and – tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues. This book will be of significant value to corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics connected with the energy industry and related international taxation issues.
