Taxation category: 1508 books
The OECD-Model-Convention and its Update 2014
Schriftenreihe IStR Band 90
Language: English
Release Date: January 27, 2015
Changes and effects on international tax planning
The 2014 Update of the OECD Model Convention in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context to emissions...
GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
Schriftenreihe IStR Band 98
Language: English
Release Date: June 28, 2016
GAARS: the better insight into a country’s tax system
In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying...
by Matthew Burgess
Language: English
Release Date: May 24, 2017
Language: English
Release Date: May 24, 2017
The combination of fundamental changes to the taxation regime, the vast amounts of wealth accumulated within superannuation funds, the perceived lack of value delivered by industry funds and the increasing tendency for both business and personal relationships to be relatively short term (as opposed...
Taxing Democracy
Understanding Tax Avoidance and Evasion
Language: English
Release Date: March 2, 2017
The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most...
International Exchange of Information in Tax Matters
Towards Global Transparency
Language: English
Release Date: May 29, 2015
Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developments, the structure and content of the various existing...
Tendances des impôts sur la consommation 2016
TVA/TPS et droits d'accise : taux, tendances et questions stratégiques
Language: French
Release Date: March 23, 2017
Tendances des impôts sur la consommation présente des informations sur la taxe sur la valeur ajoutée/la taxe sur les produits et services (TVA/TPS) ainsi que sur les droits d'accise dans les pays membres de l'OCDE. Elle traite d'un certain nombre de sujets dans le domaine des impôts indirects...
Base Erosion and Profit Shifting (BEPS)
Schriftenreihe IStR Band 95
Language: English
Release Date: February 3, 2016
The expected post-BEPS project changes to the Model Convention
As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration...
Dealing with the Fragmented International Legal Environment
WTO, International Tax and Internal Tax Regulations
Language: English
Release Date: December 2, 2009
Taxes are sometimes so fundamental to domestic systems that they are almost impossible to change, as when the tax system is part of a nation's majority religion or is linked to another value deeply rooted in local communities, such as housing or farming. There is a danger in the WTO, a Geneva-based...
by Collective
Language: English
Release Date: May 12, 2009
Language: English
Release Date: May 12, 2009
Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program...
by Milton G. Boothe
Language: English
Release Date: January 18, 2012
Language: English
Release Date: January 18, 2012
Are you claiming all the tax credits and deductions that you are eligible for? You can literally increase your income tax refund by thousands of dollars by learning how to claim all the tax deductions and tax credits you are entitled to. Why throw away your hard earned money to negligent or incompetent...
L'utilisation par les résidents belges des structures sociétaires luxembourgeoises
La SPF,la SICAV-SIF et la SOPARFI
Language: French
Release Date: February 12, 2015
L’ouvrage traite de l’intérêt fiscal, pour les résidents belges, de l’utilisation de trois véhicules sociétaires luxembourgeois : la société de gestion de patrimoine familial (SPF), le fonds d´investissement spécialisé (SICAV-SIF) et la société de participation financière (SOPARFI)....
by Monja Wiebach, Christian Müller
Language: German
Release Date: August 22, 2017
Language: German
Release Date: August 22, 2017
Studienarbeit aus dem Jahr 2017 im Fachbereich Jura - Steuerrecht, Note: 1,7, Hochschule Aalen (Master of Arts in Taxation), Veranstaltung: Internationales Steuerrecht, Sprache: Deutsch, Abstract: Im Rahmen der zunehmenden Globalisierung der Wirtschaft agieren fortwährend mehr Unternehmen und Konzerne...
by Monja Wiebach, Christian Müller
Language: German
Release Date: December 8, 2016
Language: German
Release Date: December 8, 2016
Studienarbeit aus dem Jahr 2015 im Fachbereich Jura - Steuerrecht, Note: 1,0, Hochschule Aalen (Master of Arts in Taxation), Sprache: Deutsch, Abstract: Die Betriebsaufspaltung ist ein von der Finanzrechtsprechung seit 1938 entwickeltes Rechtsinstitut, welches gesetzlich nicht normiert ist. Die Betriebsaufspaltung...
Metal Men
Marc Rich and the $10 Billion Scam
Language: English
Release Date: May 27, 2014
This true story of the multibillionaire who fled to Switzerland “reads like a mystery novel” (USA Today).
How did Marc Rich make over ten billion dollars while paying hardly any taxes? Journalist A. Craig Copetas infiltrated the inner circle of the commodities market and Rich’s associates...