Author: Joann M. WeinerPublisher:
ISBN: 9789279038389
Category : Taxation
Languages : en
Pages : 21
Book Description
Input of the US Advisory Panel on Federal International Tax Reform
Author: Joann M. WeinerPublisher:
ISBN: 9789279038389
Category : Taxation
Languages : en
Pages : 21
Book Description
Hearing on the Impact of International Tax Reform on U.S. Competitiveness
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue MeasuresPublisher:
ISBN:
Category : Competition
Languages : en
Pages : 112
Book Description
CCCTB
Author: Dennis WeberPublisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Blowing the Cover on the Stealth Tax
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS OversightPublisher:
ISBN:
Category : Law
Languages : en
Pages : 132
Book Description
Taxing Global Digital Commerce
Author: Arthur CockfieldPublisher: Kluwer Law International B.V.
ISBN: 9041167110
Category : Law
Languages : en
Pages : 506
Book Description
Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Tax Notes International
Author: Strengthening Forensic Science in the United States
Author: National Research CouncilPublisher: National Academies Press
ISBN: 0309142393
Category : Law
Languages : en
Pages : 348
Book Description
Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
United States Congressional Serial Set, Serial No. 15019, House Document No. 78, Economic Report of the President, February 2007
Author: Publisher: Government Printing Office
ISBN: 9780160835568
Category :
Languages : en
Pages : 422
Book Description
Economic Report of the President Transmitted to the Congress
Author: United States. PresidentPublisher:
ISBN:
Category : United States
Languages : en
Pages : 420
Book Description
Reports for 2002- include: The Annual report of the Council of Economic Advisers.
The Rise of the Value-Added Tax
Author: Kathryn JamesPublisher: Cambridge University Press
ISBN: 110704412X
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.