Finanzarchiv
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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.
An Anthology Regarding Merit Goods
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Author : Wilfried Ver Eecke
language : en
Publisher: Purdue University Press
Release Date : 2007
An Anthology Regarding Merit Goods written by Wilfried Ver Eecke and has been published by Purdue University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
Merit Goods are those goods and services that the government feels that people will under-consume and which therefore ought to be subsidized or provided free at the point of use. The consumption of merit goods is thought to generate positive externality effects where the social benefit from consumption exceeds the private benefit. Examples of merit goods are health services, education, public libraries, and inoculations against certain diseases. Van Eecke has assembled a collection of articles and papers that covers the issue of merit goods from a variety of perspectives and has provided a single source for researchers and economist interested in the issue. The work begins with a thorough look at Musgrave's notion of merit goods. The subsequent sections expand the definition of merit goods and provide information on the application of merit goods theory in economic, philosophical, social, and religious terms. The reference also has an extensive bibliography.
Markets And Their Actors In The Late Middle Ages
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Author : Tanja Skambraks
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2020-11-23
Markets And Their Actors In The Late Middle Ages written by Tanja Skambraks 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 2020-11-23 with History categories.
Markets feature prominently in recent research of premodern historians as well as economists. Discussions cover the questions, for example, how a market can be grasp as a place, an event or a mechanism of exchange, or whether premodern economies have just hosted markets or if some of them can even be regarded as market economies. The proposed volume will now turn to the agents who forged and connected markets. Exchange was done between persons and with the help of persons: Artisans, retailers and poor people tried to better their living conditions by engaging on the market, merchants interconnected different markets, urban personnel (such as brokers, men working at the public scales, or the town council as a whole) regulated and facilitated exchange. By focusing on economic practices and the agents who performed them, the volume aims at analyzing the specific characteristics of premodern markets, the reasons why people became active on the market and the institutions which formed exchange processes and were in turn shaped by them.
The Taxation Of Corporations
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Author : Edwin Robert Anderson Seligman
language : en
Publisher:
Release Date : 1890
The Taxation Of Corporations 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 1890 with Corporations categories.
The American Economic Review
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Author :
language : en
Publisher:
Release Date : 1964
The American Economic Review written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1964 with Economics categories.
Includes annual List of doctoral dissertations in political economy in progress in American universities and colleges; and the Hand book of the American Economic Association.
Finanz Archiv
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Author : Georg Schanz
language : de
Publisher:
Release Date : 1896
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 1896 with Finance categories.
Die Einkommenbesteuerung Nichtphysischer Juristischer Personen
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Author : David Feitelberg
language : de
Publisher:
Release Date : 1900
Die Einkommenbesteuerung Nichtphysischer Juristischer Personen written by David Feitelberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1900 with Income tax categories.
The Journal Of Economic Abstracts
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Author :
language : en
Publisher:
Release Date : 1968
The Journal Of Economic Abstracts written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Economics categories.
Die Steuern
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Author : Albert Eberhard Friedrich Schäffle
language : de
Publisher:
Release Date : 1897
Die Steuern written by Albert Eberhard Friedrich Schäffle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1897 with categories.
The Science Of Finance
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Author : Gustav Cohn
language : en
Publisher:
Release Date : 1895
The Science Of Finance written by Gustav Cohn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1895 with Economics categories.