Author: GREAT BRITAIN.Publisher:
ISBN: 9780111181324
Category :
Languages : en
Pages :
Book Description
DOUBLE TAXATION RELIEF AND INTERNATIONAL TAX ENFORCEMENT (AUSTRIA) ORDER 2019
Author: GREAT BRITAIN.Publisher:
ISBN: 9780111181324
Category :
Languages : en
Pages :
Book Description
The Double Taxation Relief and International Tax Enforcement (Israel) Order 2019
Author: GREAT BRITAIN.Publisher:
ISBN: 9780111186831
Category :
Languages : en
Pages : 16
Book Description
Enabling power: Taxation (International and Other Provisions) Act 2010, s. 2 & Finance Act 2006, s. 173 (1) (2) (3). Issued: 14.05.2019. Sifted: -. Made: -. Laid: -. Coming into force: -. Effect: None. Territorial extent & classification: E/W/S/NI. For approval by resolution of each House of Parliament
Double Taxation and Fiscal Evasion
Author: League of Nations. Secretariat. Economic and Financial SectionPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 284
Book Description
The Double Taxation Relief and International Tax Enforcement (Austria) Order 2018
Author: Great BritainPublisher:
ISBN: 9780111175828
Category :
Languages : en
Pages : 24
Book Description
Enabling power: Taxation (International and Other Provisions) Act 2010, s. 2 & Finance Act 2006, s. 173 (1) (2) (3). Issued: 06.12.2018. Sifted: -. Made: -. Laid: -. Coming into force: -. Effect: None. Territorial extent & classification: E/W/S/NI. For approval by resolution of each House of Parliament
The Double Taxation Relief and International Tax Enforcement (Gibraltar) Order 2020
Author: GREAT BRITAIN.Publisher:
ISBN: 9780111194133
Category :
Languages : en
Pages : 24
Book Description
Enabling power: Taxation (International and Other Provisions) Act 2010, s. 2 (1) & Finance Act 2006, s. 173 (1) to (3). Issued: 10.01.2020. Sifted: -. Made: -. Laid: -. Coming into force: -. Effect: None. Territorial extent & classification: E/W/S/NI. General. Supersedes draft S.I. (ISBN 9780111191743) issued 10.01.2020
The Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2022
Author: GREAT BRITAIN.Publisher:
ISBN: 9780348236484
Category :
Languages : en
Pages : 40
Book Description
Enabling power: Taxation (International and Other Provisions) Act 2010, s. 2 & Finance Act 2006, s. 173 (1) to (3). Issued: 20.06.2022. Sifted: -. Made: -. Laid: -. Coming into force: -. Effect: None. Territorial extent & classification: E/W/S/NI. For approval by resolution of each House of Parliament
The Double Taxation Relief and International Tax Enforcement (Brazil) Order 2023
Author: Great BritainPublisher:
ISBN: 9780348248142
Category :
Languages : en
Pages : 0
Book Description
Enabling power: Finance Act 2006, s. 173(1) to (3) & Taxation (International and Other Provisions) Act 2010, ss. 2, 5 (1). Issued: 22.05.2023. Sifted: -. Made: -. Laid: -. Coming into force: -. Effect: S.I. 1968/572 revoked. Territorial extent & classification: E/W/S/NI. For approval by resolution of each House of Parliament
Time and Tax: Issues in International, EU, and Constitutional Law
Author: Werner HaslehnerPublisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 328
Book Description
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 provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Controlled Foreign Company Legislation
Author: Organisation for Economic Co-operation and DevelopmentPublisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 172
Book Description
A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Model Tax Convention on Income and on Capital 2017 (Full Version)
Author: OECDPublisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624
Book Description
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...