Author: J. S. Seidman
Publisher: The Lawbook Exchange, Ltd.
ISBN: 1584773367
Category : Income tax
Languages : en
Pages : 1194

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Book Description
This legislative history of the course of federal income tax laws as they have proceeded through Congress will be useful to those arguing or ruling on tax cases.

Author: Seidman
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description

Author: Jacob Stewart Seidman
Publisher: The Lawbook Exchange, Ltd.
ISBN: 1584773359
Category : Excess profits tax
Languages : en
Pages : 972

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Book Description

Author: Rita Julien
Publisher: Kluwer Law International B.V.
ISBN: 9403523646
Category : Law
Languages : en
Pages : 520

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Book Description
As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU’s internal market such as double taxation, the credit method, also known as the foreign tax credit, is one of the essential tools in this balancing act, yet it is one that has given rise to various EU law challenges and questions. This invaluable book – the first in-depth study of the EU law constraints on designing the credit method – delineates the EU law boundaries within which the Member States must operate when they implement this method of tax relief. For the first time, the Court of Justice of the European Union (CJEU) cases that may affect, directly or indirectly, the credit method and its main components are systematically identified and analysed in order to extract the legal findings and principles that define the contours within which the Member States can manoeuvre when considering EU-compatible approaches to the credit method. To this end, among others, this book offers: an extensive study of the historical legal developments of the credit method; an overview of the key design features of the credit method, considering the optional, variable components, such as the credit limitation (maximum creditable amount), that tailor it to different legal and policy considerations; an analysis of the legal constraints on the key features of the credit method flowing from CJEU case law on the fundamental freedoms, considering the impact of landmark cases and concepts (e.g., Schumacker, neutralization); the EU law implications based on the type of credit method (direct, indirect, imputation) and the feature of the credit method (e.g., credit limitation, credit carryforward); and examples to clearly and concisely illustrate the basic operation of the credit method and some of the main calculation and EU law issues. The author’s doctoral dissertation, on which the book is based, was awarded the Wolfgang Gassner Science Prize 2020 and the European Doctoral Tax Thesis Award 2020. As a timely, comprehensive and practical study of the relationship between the credit method and EU law, this book will be welcomed by lawyers and other professionals working with taxation matters, as well as by tax policymakers and academics in the fields of international and European tax law.

Author:
Publisher: Wolters Kluwer
ISBN: 0735552789
Category :
Languages : en
Pages : 1182

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Book Description

Author: Bernard D. Reams (Jr.)
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1324

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Book Description

Author: David A. Dieterle
Publisher: Bloomsbury Publishing USA
ISBN: 0313397082
Category : Business & Economics
Languages : en
Pages : 2345

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Book Description
A comprehensive four-volume resource that explains more than 800 topics within the foundations of economics, macroeconomics, microeconomics, and global economics, all presented in an easy-to-read format. As the global economy becomes increasingly complex, interconnected, and therefore relevant to each individual, in every country, it becomes more important to be economically literate—to gain an understanding of how things work beyond the microcosm of the economic needs of a single individual or family unit. This expansive reference set serves to establish basic economic literacy of students and researchers, providing more than 800 objective and factually driven entries on all the major themes and topics in economics. Written by leading scholars and practitioners, the set provides readers with a framework for understanding economics as mentioned and debated in the public forum and media. Each of the volumes includes coverage of important events throughout economic history, biographies of the major economists who have shaped the world of economics, and highlights of the legislative acts that have shaped the U.S. economy throughout history. The extensive explanations of major economic concepts combined with selected key historical primary source documents and a glossary will endow readers with a fuller comprehension of our economic world.

Author: United States. Tax Court
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 690

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Book Description

Author: United States. Tax Court
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1414

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Book Description

Author: James Kendall Hall
Publisher:
ISBN:
Category : Undistributed profits tax
Languages : en
Pages : 278

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Book Description