Author: Jonathan Garton
Publisher: Cambridge University Press
ISBN: 110710548X
Category : Law
Languages : en
Pages : 1181
Book Description
Detailed, thorough and authoritative new edition of Moffat's Trusts Law.
Moffat's Trusts Law
Author: Jonathan Garton
Publisher: Cambridge University Press
ISBN: 110710548X
Category : Law
Languages : en
Pages : 1181
Book Description
Detailed, thorough and authoritative new edition of Moffat's Trusts Law.
Publisher: Cambridge University Press
ISBN: 110710548X
Category : Law
Languages : en
Pages : 1181
Book Description
Detailed, thorough and authoritative new edition of Moffat's Trusts Law.
Civil Code of Lower Canada
Author: Québec (Province)
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : fr
Pages : 356
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : fr
Pages : 356
Book Description
Taxation of Trusts in South Africa
Author: Michael Honiball
Publisher: Siber Ink
ISBN: 1920025766
Category : Business & Economics
Languages : en
Pages : 469
Book Description
The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.
Publisher: Siber Ink
ISBN: 1920025766
Category : Business & Economics
Languages : en
Pages : 469
Book Description
The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.
Taxpayers in International Law
Author: Juliane Kokott
Publisher: Bloomsbury Publishing
ISBN: 1509954015
Category : Law
Languages : en
Pages : 645
Book Description
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Publisher: Bloomsbury Publishing
ISBN: 1509954015
Category : Law
Languages : en
Pages : 645
Book Description
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Tax Transparency
Author: Funda Başaran Yavaşlar
Publisher:
ISBN: 9789087225445
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9789087225445
Category :
Languages : en
Pages :
Book Description
Trusts Law
Author: Graham Moffat
Publisher: Cambridge University Press
ISBN: 052176789X
Category : Law
Languages : en
Pages : 1200
Book Description
This classic textbook brings a modern perspective to the study of the law of equity. Its hallmark contextualized approach and commercial focus will help students understand the subject, and the authors' commentary on the factors informing trusts law allows students to confidently grapple with complex ideas.
Publisher: Cambridge University Press
ISBN: 052176789X
Category : Law
Languages : en
Pages : 1200
Book Description
This classic textbook brings a modern perspective to the study of the law of equity. Its hallmark contextualized approach and commercial focus will help students understand the subject, and the authors' commentary on the factors informing trusts law allows students to confidently grapple with complex ideas.
Fair and Equitable Treatment
Author: United Nations Conference on Trade and Development
Publisher:
ISBN: 9789211128277
Category : Discrimination
Languages : en
Pages : 0
Book Description
"In recent years, the concept of fair and equitable treatment has assumed prominence in investment relations between States. While the earliest proposals that made reference to this standard of treatment for investment are contained in various multilateral efforts in the period immediately following World War II, the bulk of the State practice incorporating the standard is to be found in bilateral investment treaties which have become a central feature in international investment relations. In essence, the fair and equitable standard provides a yardstick by which relations between foreign direct investors and Governments of capital-importing countries may be assessed. It also acts as a signal from capital-importing countries, for it indicates, at the very least, a State's willingness to accommodate foreign capital on terms that take into account the interests of the investor in fairness and equity."--Provided by publisher.
Publisher:
ISBN: 9789211128277
Category : Discrimination
Languages : en
Pages : 0
Book Description
"In recent years, the concept of fair and equitable treatment has assumed prominence in investment relations between States. While the earliest proposals that made reference to this standard of treatment for investment are contained in various multilateral efforts in the period immediately following World War II, the bulk of the State practice incorporating the standard is to be found in bilateral investment treaties which have become a central feature in international investment relations. In essence, the fair and equitable standard provides a yardstick by which relations between foreign direct investors and Governments of capital-importing countries may be assessed. It also acts as a signal from capital-importing countries, for it indicates, at the very least, a State's willingness to accommodate foreign capital on terms that take into account the interests of the investor in fairness and equity."--Provided by publisher.
S. 94, Prohibition on the Consideration of Retroactive Tax Increases
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Book Description
Residence of Companies Under Tax Treaties and EC Law
Author: Guglielmo Maisto (jurist.)
Publisher: IBFD
ISBN: 9087220561
Category : Business enterprises
Languages : en
Pages : 969
Book Description
Deals with issues and problems raised by residence of companies for tax purposes, including detailed analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.
Publisher: IBFD
ISBN: 9087220561
Category : Business enterprises
Languages : en
Pages : 969
Book Description
Deals with issues and problems raised by residence of companies for tax purposes, including detailed analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.
Fraud in Accounting and Taxation and Its Detection. The Practice of Central and Eastern European Countries
Author: Piotr Luty
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN: 8376959417
Category : Business & Economics
Languages : en
Pages : 109
Book Description
Monografia jest drugą z trzech publikacji zaplanowanych w ramach projektu „Experience-sharing of Visegrad countries to tax avoidance activity”. Praca powstała przy współudziale autorów krajów Europy Środkowo-Wschodniej. Składa się z pięciu rozdziałów. W pierwszych trzech poruszana jest tematyka związana z różnymi sposobami wykrywania oszustw na podstawie sprawozdań finansowych spółek, z oceną ryzyka podatkowego, a także z wdrażaniem rozwiązań prawnych służących do minimalizowania unikania opodatkowania. Dwa ostatnie rozdziały poświęcone są robotyzacji i automatyzacji procesów rachunkowości w celu eliminowania nadużyć podatkowych oraz zaprezentowaniu nowych narzędzi do ujawniania oszustw podatkowych (w tym na podatku VAT).
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN: 8376959417
Category : Business & Economics
Languages : en
Pages : 109
Book Description
Monografia jest drugą z trzech publikacji zaplanowanych w ramach projektu „Experience-sharing of Visegrad countries to tax avoidance activity”. Praca powstała przy współudziale autorów krajów Europy Środkowo-Wschodniej. Składa się z pięciu rozdziałów. W pierwszych trzech poruszana jest tematyka związana z różnymi sposobami wykrywania oszustw na podstawie sprawozdań finansowych spółek, z oceną ryzyka podatkowego, a także z wdrażaniem rozwiązań prawnych służących do minimalizowania unikania opodatkowania. Dwa ostatnie rozdziały poświęcone są robotyzacji i automatyzacji procesów rachunkowości w celu eliminowania nadużyć podatkowych oraz zaprezentowaniu nowych narzędzi do ujawniania oszustw podatkowych (w tym na podatku VAT).