Residence Of Individuals Under Tax Treaties And Ec Law
Download Residence Of Individuals Under Tax Treaties And Ec Law full books in PDF, epub, and Kindle. Read online free Residence Of Individuals Under Tax Treaties And Ec Law ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Residence of Individuals Under Tax Treaties and EC Law
Author | : Guglielmo Maisto |
Publsiher | : IBFD |
Total Pages | : 709 |
Release | : 2010 |
Genre | : Domicile in taxation |
ISBN | : 9789087220754 |
Download Residence of Individuals Under Tax Treaties and EC Law Book in PDF, Epub and Kindle
This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. It then examines issues raised by residence of individuals in EC (non-tax) law. Individual country surveys provide in-depth analyses from a national viewpoint. The following countries are discussed: Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Spain, Switzerland and United Kingdom.
Residence of Companies Under Tax Treaties and EC Law
Author | : Guglielmo Maisto (jurist.) |
Publsiher | : IBFD |
Total Pages | : 969 |
Release | : 2009 |
Genre | : Business enterprises |
ISBN | : 9789087220563 |
Download Residence of Companies Under Tax Treaties and EC Law Book in PDF, Epub and Kindle
Deals with issues and problems raised by residence of companies for tax purposes, including detailed analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.
International and EC Tax Aspects of Groups and Companies
Author | : Guglielmo Maisto (jurist.) |
Publsiher | : IBFD |
Total Pages | : 593 |
Release | : 2008 |
Genre | : Corporations |
ISBN | : 9789087220280 |
Download International and EC Tax Aspects of Groups and Companies Book in PDF, Epub and Kindle
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Tax Treaties and Domestic Law
Author | : Guglielmo Maisto |
Publsiher | : IBFD |
Total Pages | : 433 |
Release | : 2006 |
Genre | : Double taxation |
ISBN | : 9789076078922 |
Download Tax Treaties and Domestic Law Book in PDF, Epub and Kindle
This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.
The Impact of Community Law on Tax Treaties Issues and Solutions
Author | : Pasquale Pistone |
Publsiher | : Kluwer Law International B.V. |
Total Pages | : 424 |
Release | : 2002-03-11 |
Genre | : Business & Economics |
ISBN | : 9789041198600 |
Download The Impact of Community Law on Tax Treaties Issues and Solutions Book in PDF, Epub and Kindle
Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Taxation of Intercompany Dividends Under Tax Treaties and EU Law
Author | : Guglielmo Maisto,International Bureau of Fiscal Documentation |
Publsiher | : IBFD |
Total Pages | : 1093 |
Release | : 2012 |
Genre | : Corporations |
ISBN | : 9789087221393 |
Download Taxation of Intercompany Dividends Under Tax Treaties and EU Law Book in PDF, Epub and Kindle
This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.
Dual Residence in Tax Treaty Law and EC Law
![Dual Residence in Tax Treaty Law and EC Law](https://youbookinc.com/wp-content/uploads/2024/06/cover.jpg)
Author | : Matthias Hofstätter |
Publsiher | : Unknown |
Total Pages | : 529 |
Release | : 2009 |
Genre | : Domicile in taxation |
ISBN | : 3707314618 |
Download Dual Residence in Tax Treaty Law and EC Law Book in PDF, Epub and Kindle
Courts and Tax Treaty Law
Author | : Guglielmo Maisto |
Publsiher | : IBFD |
Total Pages | : 435 |
Release | : 2007 |
Genre | : Courts |
ISBN | : 9789087220136 |
Download Courts and Tax Treaty Law Book in PDF, Epub and Kindle
A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the questions that domestic courts have to deal with when facing treaty cases. It then provides a comparative look into the structure of tax judiciaries and the issues raised by the burden of proof in cases dealing with the application of tax treaties. The different approaches of judiciaries of common law and civil law countries are also taken into consideration. A particular focus is devoted to the interaction between European law principles and bilateral tax treaties, both from the point of view of national judges and the Court of Justice of the European Communities, as well as the relevance of foreign court decision in interpreting tax treaties and the twofold influence between decisions issued by national courts and the Commentaries to the OECD Model Tax Convention. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on issues raised by tax treaty interpretation. Lastly, the book deals with issues raised by judicial treaty override, proposes solutions to resolve judicial errors in the context of international tax law and analyses the procedural conditions for the implementation of tax treaty obligations under domestic law.