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Imputation Systems - Objectives and Consequences
Imputation Systems - Objectives and Consequences
Imputation Systems:Objectives and Consequences
Advance Ruling:Practice and Legality
Addresses the subject of advance ruling from a practical and legal standpoint, as it applies in France, Germany, the Netherlands, Sweden and the United States.
IFA: Taxation Issues in a Federal State and Economic Groupings
The formation of economic groupings to foster free trade among sovereign member states is one of the most remarkable developments of the second half of the 20th century. These …
Harmonization of Corporate Taxes in the EC
Harmonization of Corporate Taxes in the EC
IFA: The OECD Model Convention - 1998 & Beyond: The Concept of Beneficial Ownership in Tax Treaties
The OECD Model Tax Convention seminar is a regular feature of the annual IFA Congress. At the 1998 Congress, held in London, the seminar focused on the relationship between tax …
Tax Policy towards the National Heritage
IFA: Taxation of Non-Resident Entertainers
The taxation of non-residents is a topic which has gained a great deal of attention and importance. In particular, in the field of sports, with worldwide television coverage of …
Corporate Tax on Distributions (Equalization Tax):Proceedings of a Seminar Held in Florence, Italy, in 1993 During the 47th Congress of the International Fiscal Association
This text contains proceedings of a seminar held in Florence, Italy during the 47th Congress of the International Fiscal Association. It uses examples from the United Kingdom, …
IFA: Abusive Application of International Tax Agreements
The main goal of this seminar is to clarify on the basis of case studies what is meant by the concept of abusive application of tax treaties and whether and to what extent the …
IFA: Dividend Access Shares (Stapled Stock)
A collection of conference papers on dividend access shares, a topic that relates mainly to cross-border mergers and acquisitions, but also to non-discrimination because most of …
IFA: International Taxation Of Dividends Reconsidered In Light Of Corporate Tax Integration
The seminar in Toronto on 'The OECD Model Convention 1994 and Beyond', of which this book is the Proceedings, opened with high-ranking representatives of the OECD who reported on …