Double Taxation in the United States PDF Download

Author: Francis Walker
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 144

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Author: Norway
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 38

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Author: Francis Walker
Publisher: The Lawbook Exchange, Ltd.
ISBN: 1584773642
Category : Double taxation
Languages : en
Pages : 132

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Book Description
Walker, Francis. Double Taxation in the United States. New York: Columbia College, 1895. vii, 132 pp. Reprint available August 2004 by The Lawbook Exchange, Ltd. LCCN 2003052753. ISBN 1-58477-364-2. Cloth. $75. * Double taxation occurs when two or more tax jurisdictions overlap, such that one source of income or profit is subject to tax in each. This book analyzes problems raised by double taxation under the methods of direct taxation practiced in the United States. It contains both a general view of the law and its implementation and a summary of significant laws and cases. Walker [1870-1950] was a disciple of Edwin Seligman [1861-1939], the noted author of The General Property Tax (1890), The Income Tax (1911), "Are Stock Dividends Income" (1919) and other seminal works on taxation. Reprinted from the series Studies in History, Economics and Public Law edited by Columbia's Department of Political Science.

Author: France
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 36

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Author: France
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 36

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Author: Francis Walker
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 466

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Author: France
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 24

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Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 352

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Author: Arthur Leon Harding
Publisher:
ISBN:
Category : Conflict of laws
Languages : en
Pages : 344

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Book Description
A study in the judicial delimitation of the conflicting claims of taxing jurisdiction advanced by the American state.

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709408628
Category : Law
Languages : en
Pages : 266

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Book Description
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.