Book Description
Papers of a round table discussion, held in Amsterdam on 18 June 1999, organized by the Chartered Institute of Taxation - European branch, in association with the International Bureau of Fiscal. Documentation.
Author :
Publisher :
Page : pages
File Size : 33,36 MB
Release : 1999
Category :
ISBN :
Papers of a round table discussion, held in Amsterdam on 18 June 1999, organized by the Chartered Institute of Taxation - European branch, in association with the International Bureau of Fiscal. Documentation.
Author : Johann Müller (podatki)
Publisher : IBFD
Page : 417 pages
File Size : 14,1 MB
Release : 2007
Category : Business enterprises, Foreign
ISBN : 9087220243
This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; participation exemption and Dutch interest limitation rules; royalty and interest income box, an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 40,34 MB
Release : 1998-05-19
Category :
ISBN : 9264162941
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author : Madalina Cotrut
Publisher :
Page : pages
File Size : 12,67 MB
Release : 2018
Category :
ISBN : 9789087224448
Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives. This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities.0This book seeks to answer the following essential questions, from both a practical and an academic perspective:0- Will tax incentives be the 21st century tool for tax planning structures?0- Will states need to introduce more tax incentives in the future in order to be more competitive?0- What are the effects of the anti-abuse measures adopted by the EU Member States and recommended by the OECD on tax incentives?0- What are the challenges of securing the use of tax incentives?0- What new tax policy challenges will tax incentives bring about? 00This book answers these questions by analysing selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation.
Author : Chris R. Edwards
Publisher : Cato Institute
Page : 267 pages
File Size : 32,68 MB
Release : 2008
Category : Business & Economics
ISBN : 1933995181
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Author : International Bureau of Fiscal Documentation
Publisher :
Page : 652 pages
File Size : 28,81 MB
Release : 1999
Category : Finance
ISBN :
Author : Martijn F. Nouwen
Publisher :
Page : 601 pages
File Size : 30,9 MB
Release : 2021
Category : Business enterprises
ISBN : 9789087227074
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
Author : OECD
Publisher : OECD Publishing
Page : 651 pages
File Size : 13,27 MB
Release : 2021-04-29
Category :
ISBN : 9264438181
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author : Kevin Holmes
Publisher : IBFD
Page : 433 pages
File Size : 42,80 MB
Release : 2007
Category : Double taxation
ISBN : 9087220235
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 18,22 MB
Release : 2011-10-20
Category : Business & Economics
ISBN : 0857490427
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "