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The proposed book analyzes the legal basis for the arm's length principle and the contents of the principle in U.S. tax law as well as the OECD Model Tax Convention and Transfer …
Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges …
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 …
Imputation Systems - Objectives and Consequences
This volume explains and comments upon the U.S. tax and reporting rules applicable to foreign trusts. These rules were most recently changed in 1996, with new regulations, revenue …
The authors of International Tax Planning are tax specialists representing both high-tax and low-tax jurisdictions. They address tax issues that impact business enterprises as well …
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that 'the effects of …
"e;Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the …
More than merely an assembly of commentators and interpreters, the International Academy of Estate and Trust Law is a prestigious body that effects real change in courts, law …
This book is a critical study of the issues surrounding the treaty allocation of tax powers between source and residence countries. It discusses the allocation of tax powers …