Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when nee……続きを見る
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, a……続きを見る
It is of great importance to be able to determine who or what is considered ';resident' within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally ad……続きを見る
Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States tha……続きを見る
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insu……続きを見る
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the……続きを見る
An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in t……続きを見る
Subsidies are arguably the dominant theme in International Economic Law. A prolific case law has been elaborated by WTO Panels and Appellate Body in response to the multitude of complaints lodged in……続きを見る
Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the t……続きを見る
Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one co……続きを見る
Series on International Taxation Volume 46 Legal Interpretation of Tax Law is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other gen……続きを見る
In recent decades, due to the strain on international tax rules caused by the substantial increase in integration of national economies and markets, there has been a growth in the number of audit ac……続きを見る
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in……続きを見る
The pricing of goods, services, intangible property and financial instruments within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the m……続きを見る
Hybrid Financial Instruments, Double Non-taxation and Linking Rules Felix Daniel Martnez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt an……続きを見る
Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the is……続きを見る
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determi……続きを見る
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted firs……続きを見る
The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a gre……続きを見る
In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), perhaps the most ambitious reform of EU ……続きを見る
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) provides an innovative approach to enable countries to swiftly modify their bil……続きを見る
Una guía pensada para instruir al operador local en la práctica de la actividad municipal: Aplicación de superávit; Plusvalías; Inscripción en padrón de «okupas»; Denegación de licencias; Revisión d……続きを見る
L’opera si prefigge di fornire delle solide basi sulle principali tematiche di diritto commerciale e di diritto tributario in vigore in Cina, riunendoli per la prima volta in un unico volume da dest……続きを見る
« Finance, Banque, Microfinance : Où va la richesse créée », est un ouvrage collectif, auquel ont contribué d’éminents spécialistes de rang mondial. Jusqu’où la Finance permet-elle de se couvrir con……続きを見る
This publication presents an analysis and recommendations to improve the efficiency of tax systems in developing Asia in mobilizing domestic resources to achieve the Sustainable Development Goals by……続きを見る
La crisis económica ha puesto claramente de manifiesto las debilidades de nuestro sistema fiscal. Sin embargo, la urgencia del día a día parecía impedir la necesidad de afrontar ya no sólo lo urgent……続きを見る
Il CODICE DELLA GIUSTIZIA TRIBUTARIA ANNOTATO, curato dal Prof. Cesare Glendi, è una raccolta ragionata di tutte le disposizioni normative relative al diritto processuale tributario e amministrativo……続きを見る
Esta obra apresenta assunto tido como complexo, mas abordado de forma clara e organizada pelos autores, afim de esclarecer dúvidas e polêmicas e explicar como funciona as principais Contribuições fe……続きを見る
Taxmann's GST Manual contains a Compilation of Amended, Updated & Annotated text of the following GST Act(s)& Rules along with Notifications, Circulars & Clarifications [as amended by the Finance Ac……続きを見る
GST Input Tax Credit provides complete guidance on the following under GST:
• Input Tax Credit
• Refund of Input Tax Credit
• Export issues relating to Input Tax Credit
It also incorporates various ……続きを見る
