› › Global Corporate Tax Handbook 2023

Corporate Income Taxes under Pressure

Author : Ruud A. de Mooij

Publisher : International Monetary Fund

Page : 388 pages

File Size : 43,10 MB

Release : 2021-02-26

Category : Business & Economics

ISBN : 1513511777

Get eBook

Book Description

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.



1040 Quickfinder Handbook

Author : Practitioners Publishing Co. Staff

Publisher :

Page : pages

File Size : 28,46 MB

Release : 2005-12-01

Category :

ISBN : 9780764628252

Get eBook

Book Description

Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.





International Tax Handbook

Author :

Publisher : Bloomsbury Publishing

Page : 829 pages

File Size : 14,80 MB

Release : 2015-01-01

Category : Law

ISBN : 1780436777

Get eBook

Book Description

This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277



European Union Corporate Tax Law

Author : Christiana HJI Panayi

Publisher : Cambridge University Press

Page : 413 pages

File Size : 20,65 MB

Release : 2013-05-09

Category : Law

ISBN : 1107354986

Get eBook

Book Description

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.



International Tax Policy

Author : Tsilly Dagan

Publisher : Cambridge University Press

Page : 263 pages

File Size : 24,61 MB

Release : 2018

Category : Business & Economics

ISBN : 1107112109

Get eBook

Book Description

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.



GLOBAL LEGAL INSIGHTS

Author :

Publisher :

Page : 0 pages

File Size : 50,31 MB

Release : 2024

Category :

ISBN : 9781839183393

Get eBook

Book Description



Tax Law Design and Drafting, Volume 1

Author : Mr.Victor Thuronyi

Publisher : International Monetary Fund

Page : 534 pages

File Size : 43,3 MB

Release : 1996-08-23

Category : Business & Economics

ISBN : 9781557755872

Get eBook

Book Description

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.





A Guide to the European VAT Directives

Author : Julie Kajus

Publisher :

Page : 1668 pages

File Size : 49,62 MB

Release : 2017

Category :

ISBN : 9789087225186

Get eBook

Book Description

Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "