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CJEU - Recent Developments in Value Added Tax 2015

Schriftenreihe IStR Band 99

Edited by Michael Lang, Josef Schuch, Claus Staringer, Pasquale Pistone, Donato Raponi, Alexander Rust ...

Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This ... Read more

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Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This
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Steuerflucht

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by Hans-Lothar Merten ...

Ab ins Steuerparadies!Mit der Finanzkrise 2008 hat sich die Welt für Steuersünder grundlegend geändert. Der Überwachungsdruck auf grenzüberschreitende Vermögenstransaktionen ist enorm, vielerorts wurde das Bankgeheimnis für Ausländer abgeschafft. Doch das Schwarzgeld wird trotz internationaler Kontrollen nicht weniger. Im Gegenteil, über zehn Billionen Dollar vagabundieren derzeit auf der Suche ... Read more

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Ab ins Steuerparadies!Mit der Finanzkrise 2008 hat sich die Welt für Steuersünder grundlegend geändert. Der Überwachungsdruck auf grenzüberschreitende Vermögenstransaktionen ist enorm, vielerorts wurde das Bankgeheimnis für Ausländer abgeschafft. Doch das Schwarzgeld wird trotz internationaler Kontrollen nicht weniger. Im Gegenteil, über zehn Billionen Dollar vagabundieren derzeit auf der Suche
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Código Fiscal do Investimento 2014

by Lexit ...

Código Fiscal do Investimento (CFI), atualizado até à Lei n.º 83-C/2013, de 31 de dezembro (OE/2014). O diploma acima referido não se encontra anotado ou comentado. Este livro transpõe para o universo das publicações eletrónicas os conteúdos do portal Lexit (www.lexit.pt). ... Read more

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Código Fiscal do Investimento (CFI), atualizado até à Lei n.º 83-C/2013, de 31 de dezembro (OE/2014). O diploma acima referido não se encontra anotado ou comentado. Este livro transpõe para o universo das publicações eletrónicas os conteúdos do portal Lexit (www.lexit.pt).
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Taxmann's Companies Act 2013

As Amended by the Companies (Amendment) Act 2020 | Enforced with Effect from 21-12-2020

by Taxmann ...

Series Book 2021 - 5th Edition
The most authentic and comprehensive book on Companies Act in India. It incorporates the bare provisions of Companies Act, 2013 along with the history of all legislative amendments and a Guide [short-commentary] on Companies (Amendment) Act, 2020. The Present Publication is the 5th Edition, which incorporates all the changes made by the Companies (Amendment) Act, 2020 and all the changes made up ... Read more

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The most authentic and comprehensive book on Companies Act in India. It incorporates the bare provisions of Companies Act, 2013 along with the history of all legislative amendments and a Guide [short-commentary] on Companies (Amendment) Act, 2020. The Present Publication is the 5th Edition, which incorporates all the changes made by the Companies (Amendment) Act, 2020 and all the changes made up
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US Foreign Investment in Real Property Tax Act

A Practical Guide

by Angela W. Yu ...

U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary ... Read more

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U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary
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A Review of Effective Tax Regime in Nigeria

by Tunde Ogunsakin ...

This book reviews various taxation methods and history of taxation in Nigeria, most importantly the impact it has on sustainable development in the country. The author skilfully explores Nigerias fiscal relations and revenue allocations with thorough descriptive historical analysis aimed to bridge the gap on similar titles in circulation. Backed with empirical data, his emphasis hinge on Colonial ... Read more

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This book reviews various taxation methods and history of taxation in Nigeria, most importantly the impact it has on sustainable development in the country. The author skilfully explores Nigerias fiscal relations and revenue allocations with thorough descriptive historical analysis aimed to bridge the gap on similar titles in circulation. Backed with empirical data, his emphasis hinge on Colonial
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State Aid and Tax Law

by Alexander Rust ...

Series series International Tax Conferences of the University of Luxembourg
This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer - e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions - can be declared void by the European Commission. The difficult controlling concept of 'selectivity ... Read more

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This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer - e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions - can be declared void by the European Commission. The difficult controlling concept of 'selectivity
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Aftermath

The Unintended Consequences of Public Policies

by Thomas E. Hall ...

Government policies created for one set of purposes almost always generate additional results that were not part of the original plan. Very often these unintended consequences are seriously adverse, and in some cases are so severe as to render the policy a failure.In Aftermath, noted economist Thomas Hall examines four major instances of significant unintended consequences, all of them negative, ... Read more

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Government policies created for one set of purposes almost always generate additional results that were not part of the original plan. Very often these unintended consequences are seriously adverse, and in some cases are so severe as to render the policy a failure.In Aftermath, noted economist Thomas Hall examines four major instances of significant unintended consequences, all of them negative,
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Base Erosion and Profit Shifting (BEPS)

Schriftenreihe IStR Band 95

Edited by Michael Lang, Claus Staringer, Josef Schuch, Alexander Rust, Pasquale Pistone ...

The expected post-BEPS project changes to the Model ConventionAs 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 of the treaty entitlement for fiscally transparent entities and articulation of various ... Read more

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The expected post-BEPS project changes to the Model ConventionAs 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 of the treaty entitlement for fiscally transparent entities and articulation of various
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Value Added Tax and the Digital Economy

The 2015 EU Rules and Broader Issues

Edited by Marie Lamensch ...

A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident.Among ... Read more

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A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident.Among
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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

by Jerome Monsenego ...

High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid - in particular the notion of selectivity, which have not been addressed in detail by existing research. The ... Read more

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High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid - in particular the notion of selectivity, which have not been addressed in detail by existing research. The
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Introduction to the Law of Double Taxation Conventions

by Michael Lang ...

The Law of Double Taxation ConventionsCross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states.This handbook aims at providing an ... Read more

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The Law of Double Taxation ConventionsCross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states.This handbook aims at providing an
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Limitation on Benefits Clauses in Double Taxation Conventions

by Felix Alberto Vega Borrego ...

Series series EUCOTAX Series on European Taxation
Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping - whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax - can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with ... Read more

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Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping - whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax - can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with
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Hybrid Financial Instruments, Double Non-Taxation and Linking Rules

by Felix Daniel Martinez Laguna ...

Hybrid Financial Instruments, Double Non-taxation and Linking Rules Felix Daniel Martnez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the ';linking rules' ... Read more

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Hybrid Financial Instruments, Double Non-taxation and Linking Rules Felix Daniel Martnez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms and design and may lead to double non-taxation across borders. This important book provides a deeply informed and critical analysis and guide to the ';linking rules'
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Taxmann's GST Input Tax Credit

Complete Guide to Input Tax Credit, Refund of Input Tax Credit & Export issues relating to Input Tax Credit | Updated till 01-02-2021 | 10th Edition 2021

by Datey V.S. ...

This book provides complete guidance on the following under GST: • Input Tax Credit• Refund of Input Tax Credit• Export issues relating to Input Tax CreditIt also incorporates various issues related to Input Tax Credit such as availment, reversal, refund, etc. The Present Publication is the 10th Edition, authored by V.S. Datey & updated till 1st February, 2021, with the following coverage: • ... Read more

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This book provides complete guidance on the following under GST: • Input Tax Credit• Refund of Input Tax Credit• Export issues relating to Input Tax CreditIt also incorporates various issues related to Input Tax Credit such as availment, reversal, refund, etc. The Present Publication is the 10th Edition, authored by V.S. Datey & updated till 1st February, 2021, with the following coverage: •
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Non-discrimination in Tax Treaty Law and World Trade Law

The Impact of Formal, Substantive and Subjective Approaches

by Kasper Dziurdz ...

Series series Series on International Taxation
Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination ... Read more

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Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination
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Tax Avoidance In New Zealand

by James Coleman ...

This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis Forestry Ventures Ltd v C of IR, which is the first decision by ... Read more

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This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis Forestry Ventures Ltd v C of IR, which is the first decision by
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Tax Sovereignty in the BEPS Era

Edited by Sergio Andre Rocha ...

Series series Series on International Taxation
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the ... Read more

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The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the
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Taxmann’s Law Relating to Narcotic Drugs & Psychotropic Substances

Comprehensive Commentary on NDPS Act with up-to-date Case Laws and Step-by-Step Practical Guide for Legal Proceedings

by Bidyut Kumar Banerjee, Gopal Srinivasan ...

Series series 2021 Edition
Law Relating to Narcotic Drugs & Psychotropic Substances is a simple version of practical aspects of implementing the Narcotic Drugs & Psychotropic Substances Act, 1985 (NDPS Act) by the enforcement officers based on up-to-date Judgements of the Hon’ble Supreme Court, High Courts & Trial Courts. It also features a step-by-step practical guide for enforcement officers to comply with the legal ... Read more

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Law Relating to Narcotic Drugs & Psychotropic Substances is a simple version of practical aspects of implementing the Narcotic Drugs & Psychotropic Substances Act, 1985 (NDPS Act) by the enforcement officers based on up-to-date Judgements of the Hon’ble Supreme Court, High Courts & Trial Courts. It also features a step-by-step practical guide for enforcement officers to comply with the legal
... Read more
CJEU - Recent Developments in Direct Taxation 2015

Schriftenreihe IStR Band 100

Edited by Michael Lang, Alfred Storck, Claus Staringer, Josef Schuch, Alexander Rust, Pasquale Pistone ...

CJEU - The most important cases in the field of direct taxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of ... Read more

PHP3,405.19

CJEU - The most important cases in the field of direct taxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of
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Taxes to Foreign Trade Book 2

by William Rinald ...

In the legal orders corresponding to the different States, we can distinguish a set of norms referring to the taxes contemplated in them. The section of the legal order that is intended to regulate taxes forms a branch of Law called "Tax Law". ... Read more

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In the legal orders corresponding to the different States, we can distinguish a set of norms referring to the taxes contemplated in them. The section of the legal order that is intended to regulate taxes forms a branch of Law called "Tax Law".
... Read more
Código Tributario

de la República Dominicana

by Congreso Nacional ...

Sánchez y Salegna presenta el Código Tributario de la República Dominicana en formato digital. ... Read more

Free

Sánchez y Salegna presenta el Código Tributario de la República Dominicana en formato digital.
... Read more
Tax Treaty Case Law around the Globe 2023

Series on International Tax Law, Volume 140

Edited by Jeffrey Owens, Michael Lang, Josef Schuch, Pasquale Pistone, Karoline Spies, Eric Kemmeren, Georg Kofler, Claus Staringer, Peter Essers, Rita Szudoczky, Cihat Öner, Daniel Smit, Alexander Rust ...

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 29 most important tax treaty cases that were decided around the world in 2022. The systematic structure of each chapter allows for the easy and efficient ... Read more

PHP4,290.71

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 29 most important tax treaty cases that were decided around the world in 2022. The systematic structure of each chapter allows for the easy and efficient
... Read more
A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition

by Asian Development Bank ...

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform challenges and outline opportunities. Drawing on the results of the International Survey on Revenue Administration (ISORA 2022) survey, it provides background on each economy, details the performance ... Read more

PHP279.29 or Free with Kobo Plus

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform challenges and outline opportunities. Drawing on the results of the International Survey on Revenue Administration (ISORA 2022) survey, it provides background on each economy, details the performance
... Read more

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Taxation eBooks

CJEU - Recent Developments in Value Added Tax 2015

Steuerflucht

Código Fiscal do Investimento 2014

Taxmann's Companies Act 2013

US Foreign Investment in Real Property Tax Act

A Review of Effective Tax Regime in Nigeria

State Aid and Tax Law

Aftermath

Base Erosion and Profit Shifting (BEPS)

Value Added Tax and the Digital Economy

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

Introduction to the Law of Double Taxation Conventions

Limitation on Benefits Clauses in Double Taxation Conventions

Hybrid Financial Instruments, Double Non-Taxation and Linking Rules

Taxmann's GST Input Tax Credit

Non-discrimination in Tax Treaty Law and World Trade Law

Tax Avoidance In New Zealand

Tax Sovereignty in the BEPS Era

Taxmann’s Law Relating to Narcotic Drugs & Psychotropic Substances

CJEU - Recent Developments in Direct Taxation 2015

Taxes to Foreign Trade Book 2

Código Tributario

Tax Treaty Case Law around the Globe 2023

A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition