Taxation 22

The major industrial nations enter the 1990s in the midst of land booms offering riches for a few but unemployment for many. Banks in TEXAS were bankrupted by massive speculation in real estate. Eve……続きを見る

This book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches t……続きを見る

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in ……続きを見る

The book explains the Direct Tax Vivad se Vishwas Act, 2020 in a reader-friendly FAQ format. This book also address all-your-queries about the scheme, along-with supporting documents and schemes in……続きを見る

Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and pract……続きを見る

The most authentic and comprehensive book on Companies Act in India. It incorporates the bare provisions of Companies Act, 2013 along with the history of all legislative amendments and a Guide [sho……続きを見る

The study of Permanent Establishment has emerged as intriguing and complex subject. This book serves as a complete guide for resolution of complexities involved in the concept of permanent establis……続きを見る

This book provides complete coverage on the Laws [Bare Act(s)] governing the New Labour, Industrial Relations and Dispute. The following Laws have been covered in this book: • Code on Wages 2019 • ……続きを見る

Mit Verlusten hatte und hat Corona-bedingt so mancher Selbstständige zu kämpfen. Im Normalfall werden Verluste vom Finanzamt anerkannt und mit den Gewinnen aus anderen Einkünften oder anderen Jahren……続きを見る

Imprescindible para realizar la liquidación del Impuesto sobre Sociedades, despejando cualquier duda en la cumplimentación del modelo 200 y haciendo hincapié sobre los aspectos a tener en cuenta par……続きを見る

Das Praxishandbuch bietet einen einmaligen Überblick zum Spezialthema Wirtschafts- und Steuerrecht von Berufs- und Wirtschaftsverbänden. Es wird auf die besondere steuerliche Behandlung und die viel……続きを見る

Der 18. Geburtstag ist nicht nur für Ihr Kind ein wichtiges Ereignis. Denn für Sie als Eltern beginnt jetzt steuerlich ein neuer Abschnitt. Bisher gab es die staatliche Förderung durch Kindergeld, F……続きを見る

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical development of EU corporate tax law and provides an in-depth a……続きを見る

The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced coo……続きを見る

Group taxation - special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company - exists in several European Member Stat……続きを見る

This book is the first in-depth study to analyze the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-border distribution of dividends. It cover……続きを見る

Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this ……続きを見る

This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law r……続きを見る

The European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member S……続きを見る

This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted i……続きを見る

Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with su……続きを見る

A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax legislation of the respective states applies simultaneously to……続きを見る

The book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each chapter carefully analyses the extent to which Ch……続きを見る

Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to t……続きを見る

Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation……続きを見る

The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a dif……続きを見る

Issues of transfer pricing have come to the fore in both international tax and customs regimes. In particular, the problem of how to apply the two systems of valuation to the same transaction is of ……続きを見る

Value added tax (VAT) is responsible for generating approximately billion per year in tax revenues across the European Union - revenues that play a huge role in budgetary policymaking in the Member ……続きを見る

Digital commerce the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services has grown from merely streamlining relations……続きを見る

The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity……続きを見る