International Aspects of U.S. Income Taxation
Author : Elisabeth A. Owens
Publisher :
Page : 492 pages
File Size : 43,67 MB
Release : 1980
Category :
ISBN : 9780915506248
Author : Elisabeth A. Owens
Publisher :
Page : 492 pages
File Size : 43,67 MB
Release : 1980
Category :
ISBN : 9780915506248
Author :
Publisher :
Page : 52 pages
File Size : 50,65 MB
Release : 1998
Category : Aliens
ISBN :
Author :
Publisher :
Page : 128 pages
File Size : 38,53 MB
Release : 2004
Category : Business & Economics
ISBN :
Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Page : 534 pages
File Size : 12,61 MB
Release : 1996-08-23
Category : Business & Economics
ISBN : 9781557755872
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author : Philippe Malherbe
Publisher : Bruylant
Page : 146 pages
File Size : 43,53 MB
Release : 2015-05-26
Category : Law
ISBN : 2802750542
Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.
Author : Juan Angel Becerra
Publisher : IBFD
Page : 299 pages
File Size : 29,17 MB
Release : 2007
Category : Canada
ISBN : 9087220197
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Author : Sebastian Beer
Publisher : International Monetary Fund
Page : 45 pages
File Size : 29,58 MB
Release : 2018-07-23
Category : Business & Economics
ISBN : 148436399X
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Author :
Publisher : Cengage Learning
Page : 1094 pages
File Size : 35,3 MB
Release :
Category :
ISBN : 0357900766
Author : United States. Department of the Treasury
Publisher :
Page : 84 pages
File Size : 11,58 MB
Release : 1979
Category : Aliens
ISBN :
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 82 pages
File Size : 27,84 MB
Release : 2012-08-16
Category : Business & Economics
ISBN : 1498340067
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación