principles of international taxation

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Principles Of International Taxation

Author : Angharad Miller
ISBN : 9781847668790
Genre : Law
File Size : 41. 67 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.

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

Author : Jens Wittendorff
ISBN : 9789041132703
Genre : Law
File Size : 69. 49 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.

Principles Of International Taxation

Author : Karl Sonntag
ISBN : 8180381196
Genre : Construction industry
File Size : 20. 15 MB
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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.

Basic International Taxation Principles Of International Taxation

Author : Roy Rohatgi
ISBN : 1904501346
Genre : Business & Economics
File Size : 73. 41 MB
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Basic International Taxation Principles Of International Taxation

Author : Roy Rohatgi
ISBN : LCCN:2005482299
Genre : Double taxation
File Size : 73. 46 MB
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International Taxation Of Permanent Establishments

Author : Michael Kobetsky
ISBN : 9781139500227
Genre : Law
File Size : 64. 39 MB
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The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

Basic International Taxation

Author : Roy Rohatgi
ISBN : 1904501575
Genre : Business & Economics
File Size : 76. 21 MB
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Provides a comprehensive overview of the basic principles of international taxation and considers these in the context of practical planning guidance. This book presents an analysis of the practical application of these principles, supported by a review of international tax practices by leading professionals in over sixty jurisdictions worldwide.

International Tax Policy And Double Tax Treaties

Author :
ISBN : 9789087220235
Genre : Double taxation
File Size : 35. 39 MB
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Ber Die Grunds Tze Der Politischen Konomie Und Der Besteuerung

Author : David Ricardo
ISBN : 389518540X
Genre :
File Size : 86. 53 MB
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The International Taxation System

Author : Andrew Lymer
ISBN : 1402071574
Genre : Business & Economics
File Size : 66. 84 MB
Format : PDF
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International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

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