Author: Mitchell Benedict CarrollPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 36
Book Description
Double Taxation Relief
Author: Mitchell Benedict CarrollPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 36
Book Description
International Tax Policy and Double Tax Treaties
Author: Kevin HolmesPublisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Tolley's Double Taxation Relief
Author: Alastair MunroPublisher:
ISBN: 9780754528906
Category : Capital gains tax
Languages : en
Pages : 460
Book Description
This comprehensive and definitive work includes detailed explanations of the law and practice of double taxation relief relating to income tax, capital gains and inheritance taxes. Fully updated to take into account the Finance Act 2004, the appendices include model agreements, legislation, guidance on claims and useful addresses for further information.* Covers dividends and underlying relief* Provides an explanation of articles included in agreements* Provides an up-to-date list of all agreements in force* Illustrates the rules for allowing relief* Includes many worked examplesIndex and Consolidated Table of Cases: revised annually and charged separately on publication.Quarterly Survey: published to highlight recent developments and included in the subscription to the updating service.
Double Taxation Relief
Author: Great Britain. Board of Inland RevenuePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 15
Book Description
Taxation of Cross-border Partnerships
Author: Jesper BarenfeldPublisher: IBFD
ISBN: 9076078858
Category : Double taxation
Languages : en
Pages : 431
Book Description
Aims to identify and analyse problems related to double taxation of income attributable to cross border partnerships in asymmetrical situations de lege lata. This refers to cases where the same partnership, in across border owner/entity situation, is recognized as a taxable person in one country, but as transparent for tax purposes in the other."
Double Taxation in the United States
Author: Francis WalkerPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 138
Book Description
Income Tax
Author: Federal Income Tax Project
Author: American Law InstitutePublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 384
Book Description
Proposals on United States income tax treaties. The book is a companion volume to "International aspects of United States income taxation" published in 1987. While the 1987 volume addressed various aspects of US internal income tax law as applied to international transactions, this volume deals with the special set of problems involved in treaties between the US and their trading partners by which it is sought to bring divergent national tax laws and incidents of taxation into reasonable accord.
Double Taxation in the United States
Author: Francis WalkerPublisher: The Lawbook Exchange, Ltd.
ISBN: 1584773642
Category : Double taxation
Languages : en
Pages : 132
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: