International Tax at the Crossroads PDF Download

Author: Craig Elliffe
Publisher: Edward Elgar Publishing
ISBN: 180088902X
Category : Law
Languages : en
Pages : 325

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Book Description
In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.

Author:
Publisher: Bloomsbury Publishing
ISBN: 1780436777
Category : Law
Languages : en
Pages : 829

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Book Description
This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 481

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Book Description
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

Author: Reuven S. Avi-Yonah
Publisher: Cambridge University Press
ISBN: 9780521618014
Category : Law
Languages : en
Pages : 224

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Book Description
This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.

Author: Caroline Kline
Publisher: University of Illinois Press
ISBN: 0252053354
Category : Religion
Languages : en
Pages : 335

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Book Description
Winner of the Mormon History Association Best International Book Award The Church of Jesus Christ of Latter-day Saints continues to contend with longstanding tensions surrounding gender and race. Yet women of color in the United States and across the Global South adopt and adapt the faith to their contexts, many sharing the high level of satisfaction expressed by Latter-day Saints in general. Caroline Kline explores the ways Latter-day Saint women of color in Mexico, Botswana, and the United States navigate gender norms, but also how their moral priorities and actions challenge Western feminist assumptions. Kline analyzes these traditional religious women through non-oppressive connectedness, a worldview that blends elements of female empowerment and liberation with a broader focus on fostering positive and productive relationships in different realms. Even as members of a patriarchal institution, the women feel a sense of liberation that empowers them to work against oppression and against alienation from both God and other human beings. Vivid and groundbreaking, Mormon Women at the Crossroads merges interviews with theory to offer a rare discussion of Latter-day Saint women from a global perspective.

Author: Mark Goodale
Publisher: OUP USA
ISBN: 0195371844
Category : Political Science
Languages : en
Pages : 251

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Book Description
Human Rights at the Crossroads brings together preeminent and emerging voices within human rights studies to think creatively about problems beyond their own disciplines, and to critically respond to what appear to be intractable problems within human rights theory and practice. It provides an integrative and interdisciplinary answer to the existing academic status quo, with broad implications for future theory and practice in all fields dealing with the problems of human rights theory and practice.

Author: Sol Picciotto
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 424

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Book Description
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.

Author: Jim Baker
Publisher: Marshall Cavendish International Asia Pte Ltd
ISBN: 9814435481
Category : History
Languages : en
Pages : 458

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Book Description
In this fully updated, second edition of Crossroads, Jim Baker adds two new chapters that bring Malaysia and Singapore into the middle of the first decade of the 21st century. The original text (which traces the complex currents of history and politics of Malaysia and Singapore—neighbours with a common past) is also revised to re-evaluate events in the context of an expanded history. “Jim Baker’s Crossroads is bound to raise more than a few eyebrows in more than a few quarters. His book presents a side of history not many may be aware of or even want to know … it is as thought-provoking as it is enlightening.” — The Sun (on the first edition). “Baker’s thrilling book profits from his refusal to separate Singapore’s history from Malaysia’s. What we get is a broad story filled with surprising details drawn from his own experiences and from other scholarly works, and told in an easy and captivating style.” — Dr Ooi Kee Beng, Fellow at the Institute of Southeast Asian Studies, Singapore

Author: Scott A. Snyder
Publisher: Columbia University Press
ISBN: 0231546181
Category : History
Languages : en
Pages : 203

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Book Description
Against the backdrop of China’s mounting influence and North Korea’s growing nuclear capability and expanding missile arsenal, South Korea faces a set of strategic choices that will shape its economic prospects and national security. In South Korea at the Crossroads, Scott A. Snyder examines the trajectory of fifty years of South Korean foreign policy and offers predictions—and a prescription—for the future. Pairing a historical perspective with a shrewd understanding of today’s political landscape, Snyder contends that South Korea’s best strategy remains investing in a robust alliance with the United States. Snyder begins with South Korea’s effort in the 1960s to offset the risk of abandonment by the United States during the Vietnam War and the subsequent crisis in the alliance during the 1970s. A series of shifts in South Korean foreign relations followed: the “Nordpolitik” engagement with the Soviet Union and China at the end of the Cold War; Kim Dae Jung’s “Sunshine Policy,” designed to bring North Korea into the international community; “trustpolitik,” which sought to foster diplomacy with North Korea and Japan; and changes in South Korea’s relationship with the United States. Despite its rise as a leader in international financial, development, and climate-change forums, South Korea will likely still require the commitment of the United States to guarantee its security. Although China is a tempting option, Snyder argues that only the United States is both credible and capable in this role. South Korea remains vulnerable relative to other regional powers in northeast Asia despite its rising profile as a middle power, and it must balance the contradiction of desirable autonomy and necessary alliance.

Author: J. Rosen
Publisher: Edward Elgar Publishing
ISBN: 1781953392
Category : Law
Languages : en
Pages : 297

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Book Description
Intellectual Property Law at the Crossroads of Trade focuses on the elements of intellectual property that impact on trade and competition. The book comprises thoughtful contributions on varying commercial aspects of IP, from parallel imports of pharmaceuticals to exhaustion of rights, and from trade in goods of cultural heritage to regulation of goods in transit. There is detailed discussion of licensing, including cross-border elements, online licensing, and the potential for harmonisation in Europe. This precedes a multi-layered analysis of the Anti-counterfeiting Trade Agreement. This stimulating collection of work will have strong appeal to academics and researchers interested in some of the most pressing issues in intellectual property law, as well as all those with an interest in the intersection of trade and IP.