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Global Tax Fairness
0
Type: Book
"Late one evening, investigative journalist Bastian Obermayer receives an anonymous message offering him access to secret data. Through encrypted channels, he then receives documents revealing how the president of Argentina has sequestered millions of dollars of state money for …
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax…
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the OECD and UN Model Tax Conventions on bilateral tax treaties. A general report outlines the key points of the analysi…
"En febrero del 2013, a partir de los esfuerzos de la OCDE y de los gobiernos del g20, surgieron las quince acciones del plan BEPS (Base Erosion and Profit Shifting) destinadas a evaluar el estado de las reglas de tributación internacional y formular estrategias para su renovaci…
"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 pr…
"International Tax Primer' provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, …
Roy Rohatgi on international taxation
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Type: Book
With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues.
Fundamentals and sources of international tax law -- The jurisdiction to tax -- Source country taxation -- Residence country taxation -- The limited scope of treaties -- Changes of source and residence -- Bilateral administrative issues. "It is a decade since the first edition …
"It is a decade since the first edition of this book and it is with great regret that I have had to revise it without the watchful eye of my long-term colleague David Oliver. The course upon which this book is based continues to be taught at the Law Faculty of the University of …
"It is a decade since the first edition of this book and it is with great regret that I have had to revise it without the watchful eye of my long-term colleague David Oliver. The course upon which this book is based continues to be taught at the Law Faculty of the University of …
Double taxation and the League of Nations
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Type: Book
"Double Taxation and the League of Nations Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of…
Double taxation and the League of Nations
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Type: Book
Présentation de l'éditeur : "Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the developme…