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Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Aeronautics, Commercial
Languages : en
Pages : 20
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Book Description
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Aeronautics, Commercial
Languages : en
Pages : 20
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Book Description
Author: Venezuela
Publisher:
ISBN:
Category : Aeronautics
Languages : en
Pages : 12
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Book Description
Author: Luxembourg
Publisher:
ISBN:
Category : Aeronautics
Languages : en
Pages : 12
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Book Description
Author: Mitchell Benedict Carroll
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 88
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Book Description
Author: Greece
Publisher:
ISBN:
Category : Aeronautics
Languages : en
Pages : 8
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Author: Norway
Publisher:
ISBN:
Category : Aeronautics
Languages : en
Pages : 8
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Book Description
Author: Guglielmo Maisto
Publisher:
ISBN: 9789087224035
Category : Aeronautics, Commercial
Languages : en
Pages : 698
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Book Description
This book comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.
Author: Bahamas
Publisher:
ISBN:
Category : Aeronautics
Languages : en
Pages : 8
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Author: Finland
Publisher:
ISBN:
Category : Aeronautics
Languages : en
Pages : 8
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Author: Bolivia
Publisher:
ISBN:
Category : Aeronautics, Commercial
Languages : en
Pages : 8
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Book Description
