Finanz Archiv

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Finanz Archiv

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Author : Georg Schanz
language : de
Publisher:
Release Date : 1885

Finanz Archiv written by Georg Schanz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1885 with Finance categories.

Finanzarchiv

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Author :
language : de
Publisher:
Release Date : 1884

Finanzarchiv written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1884 with categories.

Essays In Taxation

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Author : Edwin Robert Anderson Seligman
language : en
Publisher:
Release Date : 1895

Essays In Taxation written by Edwin Robert Anderson Seligman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1895 with Taxation categories.

Studies In The History Of Tax Law Volume 6

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Author : John Tiley
language : en
Publisher: A&C Black
Release Date : 2014-07-18

Studies In The History Of Tax Law Volume 6 written by John Tiley and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-18 with Law categories.

These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.

Essays In Taxation

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Author : Edwin Robert Anderson Seligman
language : en
Publisher:
Release Date : 1915

Essays In Taxation written by Edwin Robert Anderson Seligman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1915 with Taxation categories.

Jahrb Cher F R National Konomie Und Statistik Herausg Von B Hildebrand

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Author : Bruno Hildebrand
language : de
Publisher:
Release Date : 1884

Jahrb Cher F R National Konomie Und Statistik Herausg Von B Hildebrand written by Bruno Hildebrand and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1884 with categories.

International Taxation Of Income From Services Under Double Taxation Conventions

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Author : Marta Castelon
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24

International Taxation Of Income From Services Under Double Taxation Conventions written by Marta Castelon and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.

The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the international taxation. This multiple-award-winning book is an indispensable tool for practitioners and a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. It also offers the rst in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resulting from the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative. With the thorough analysis of the international taxation of income from services over the last two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality. With an abundance of case studies, treaty interpretations, appraisals of policy discussions, and practical solutions, the author examines every aspect of the subject, including the following: – the Model DTCs of the OECD, the United Nations, Germany, and the United States, their similarities and differences; – relationships among the MLI, the Model DTCs, and speci c DTCs; – development of the provisions dealing with services in the DTCs; – how tax authorities and courts of different countries (e.g., the United States, Germany, Brazil, India, and China) apply DTC provisions on the taxation of international services; – opportunities and risks relating to different business practices, such as the subcontracting of services provisions, the hiring-out of labour, the secondment of employees, and the engagement of contract and toll manufacturers; – practical questions about the taxation of different distribution models – from fully edged distributors to commissionaires; – challenges and proposals relating to the differentiation between various types of services under DTCs; – the permanent establishment concept; – to what extent the structure, purposes, and scope of DTCs differ from those of the General Agreement on Trade in Services (GATS); – how changes in the US Model DTC of 2016 affect international service provisions; and – proposed changes to amending the OECD and UN Model DTCs. Viable proposals to simplify DTC provisions dealing with service income and align them with current challenges such as the digital economy and the increasing volume of remote services are offered, particularly in light of the likely impact of the ‘BEPS package’ and its subsequent MLI. This book is poised to become one of the key practice resources for tax lawyers, in-house counsel, and policymakers in the coming years. Interested academics too will bene t from the author’s skill in recognizing the ongoing role of taxation fundamentals in the major revolution currently underway.

Die Baugeschichte Des Klosters Altzella

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Author : Heinrich Magirius
language : de
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 1962-12-31

Die Baugeschichte Des Klosters Altzella written by Heinrich Magirius and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962-12-31 with Architecture categories.

Keine ausführliche Beschreibung für "Die Baugeschichte des Klosters Altzella" verfügbar.

Die Einkommensteuer In Sterreich Und Ihre Reform

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Author : Emil von Fürth
language : de
Publisher:
Release Date : 1892

Die Einkommensteuer In Sterreich Und Ihre Reform written by Emil von Fürth and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1892 with categories.

Comparative Tax Burdens In The Twentieth Century

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Author : Edwin Robert Anderson Seligman
language : en
Publisher:
Release Date : 1924

Comparative Tax Burdens In The Twentieth Century written by Edwin Robert Anderson Seligman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1924 with Taxation categories.