Author: George J. BryanPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 24
Book Description
Practical Effects of Advances in Tax Law
Author: George J. BryanPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 24
Book Description
Practical Effect of Advances in Tax Law
Author: George J. BryanPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 32
Book Description
EU Tax Law and Policy in the 21st Century
Author: Werner HaslehnerPublisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440
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.
Introducing an Advance Tax Ruling (ATR) Regime
Author: Mr.Christophe J WaerzeggersPublisher: International Monetary Fund
ISBN: 1513511610
Category : Business & Economics
Languages : en
Pages : 14
Book Description
Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Advanced Income Tax Law Course for Internal Revenue Agents: International corporate and individual tax affairs. Text
Author: L. Hart WrightPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 188
Book Description
"Moses"
Author: Henry GeorgeThe Cumulative Book Index
Author: Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 628
Book Description
A world list of books in the English language.
Advances in Taxation
Author: John HasseldinePublisher: Emerald Group Publishing
ISBN: 1787149609
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world’s tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.
Advances in Taxation
Author: John HasseldinePublisher: Emerald Group Publishing
ISBN: 1787145247
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world’s tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.
Author: