Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 98
Book Description
Alcan Aluminium Limited V. Department of Revenue of the State of Oregon
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 98
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 98
Book Description
Alcan Aluminium Limited V. Franchise Tax Board of the State of California
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 110
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 110
Book Description
The Public International Law of Taxation
Author: Asif H. Qureshi
Publisher: Kluwer Law International B.V.
ISBN: 9041184775
Category : Law
Languages : en
Pages : 912
Book Description
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Publisher: Kluwer Law International B.V.
ISBN: 9041184775
Category : Law
Languages : en
Pages : 912
Book Description
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Reports of Cases Argued and Determined in the Supreme Court of the State of Vermont
Author: Vermont. Supreme Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 778
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 778
Book Description
Restatement of the Law
Author: American Law Institute
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 692
Book Description
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 692
Book Description
Revenue Administration
Author: National Association of Tax Administrators (U.S.)
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1180
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1180
Book Description
Company Tax Reform in the European Union
Author: Joann Martens-Weiner
Publisher: Springer Science & Business Media
ISBN: 0387294872
Category : Business & Economics
Languages : en
Pages : 127
Book Description
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
Publisher: Springer Science & Business Media
ISBN: 0387294872
Category : Business & Economics
Languages : en
Pages : 127
Book Description
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
Restatement of the Law, Foreign Relations Law of the United States (revised)
Author: American Law Institute
Publisher:
ISBN:
Category : International law
Languages : en
Pages : 706
Book Description
Publisher:
ISBN:
Category : International law
Languages : en
Pages : 706
Book Description
American Law Reports
Author:
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 794
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 794
Book Description
Restatement of the Law, Foreign Relations Law of the United States (revised)
Author:
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 1524
Book Description
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 1524
Book Description