Principles Of International Taxation

Author: Angharad Miller
Publisher: A&C Black
ISBN: 1847668798
Size: 63.74 MB
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This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.

Principles Of International Taxation

Author: Lynne Oats
Publisher: Bloomsbury Professional
ISBN: 9781526501691
Size: 70.31 MB
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Principles of International Taxation, Sixth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use.This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students."An excellent book, pitched at just the right level"Richard TeatherSenior Lecturer in Tax LawBournemouth University

Principles Of International Taxation

Author: Angharad Miller
Publisher: Bloomsbury Publishing
ISBN: 1780437854
Size: 44.67 MB
Format: PDF, Kindle
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Principles of International Taxation, Fifth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax.Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader's understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use.This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students.Previous print edition ISBN: 9781780434537

Basic International Taxation

Author: Roy Rohatgi
Publisher: Richmond Law & Ted Limited
ISBN: 9781904501343
Size: 58.11 MB
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"Basic International Taxation provides a uniquely comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide. "Volume I: Principles covers the basic principles of international taxation, an analysis of model tax treaties and a broad overview of various domestic tax systems. It also includes a glossary of terms and a copy of the OECD, UN and US model tax treaties.

Principles Of International Taxation

Author: Karl Sonntag
Publisher:
ISBN: 9788180381195
Size: 58.72 MB
Format: PDF, ePub
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This book highlights principles of international taxation based on recommendations of OECD and UN as contained in their Model Tax Conventions and pertaining commentaries. The book includes analysis, article by article, of all of India's 65 tax treaties. Tables in each chapter show, mostly in a condensed manner, the contents of every single article.Special feature of the book is extensive treatment of tax problems of the international industry of setting up plant, machinery and infrastructure and construction industry, based on the practical experience of the authors.

Transfer Pricing And The Arm S Length Principle In International Tax Law

Author: Jens Wittendorff
Publisher: Kluwer Law International
ISBN: 9041132708
Size: 50.97 MB
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The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.

International Taxation And The Extractive Industries

Author: Philip Daniel
Publisher: Taylor & Francis
ISBN: 1317330145
Size: 33.47 MB
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The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on ’Base Erosion and Profit Shifting’ and more radical proposals, identifying core challenges in the extractives sector. This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.

Migration States And Welfare States Why Is America Different From Europe

Author: A. Razin
Publisher: Springer
ISBN: 1137443804
Size: 28.20 MB
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Over the last three decades, Europe's generous social benefits have encouraged a massive surge of 'welfare migration,' especially of low skilled laborers. At the same time, the US has attracted many highly skilled migrants, which in turn promotes internal innovation. Restrictions on the international mobility of labor are arguably the largest policy obstructions for the international economy today. A variety of studies suggest that even a small reduction in barriers to migration will result in the growth of significant global welfare benefits. Migration States and Welfare States focuses on a central tension faced by policy makers in countries that receive migrants from lower wage countries. Such countries are typically highly productive and rich in capital. These attributes, coupled with the host country's welfare system, attract low-skilled migrants, who find a generous welfare state particularly attractive, while deterring skilled migrants, who recognize that welfare states likely have higher redistributive taxes.

Interpretation Of Tax Treaties Under International Law

Author: F. A. Engelen
Publisher: IBFD
ISBN: 9076078726
Size: 27.31 MB
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The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are discussed in detail. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals. Since tax treaties are not only a source of legal rights and obligations for the contracting States, but can also be invoked by the taxpayers of those States, this book considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. The effect of international law in a State's national legal order is largely dependent on its relevant rules of constitutional law, which vary from country to country. In order to address this issue, the book draws upon the example of the Netherlands and provides a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).

Switzerland In International Tax Law

Author: Xavier Oberson
Publisher: IBFD
ISBN: 9087220987
Size: 37.12 MB
Format: PDF, Kindle
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"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).