Author: United States. Social Security Administration
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 156
Book Description
Rulings
Author: United States. Social Security Administration
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 156
Book Description
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 156
Book Description
European State Aid and Tax Rulings
Author: Liza Lovdahl Gormsen
Publisher: Edward Elgar Publishing
ISBN: 1788972090
Category : Government aid
Languages : en
Pages : 195
Book Description
This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.
Publisher: Edward Elgar Publishing
ISBN: 1788972090
Category : Government aid
Languages : en
Pages : 195
Book Description
This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.
The Criterion for Distinguishing Legal Opinions from Judicial Rulings and the Administrative Acts of Judges and Rulers
Author: Shihab al‑Din al‑Qarafi
Publisher: Yale University Press
ISBN: 0300191154
Category : Political Science
Languages : en
Pages : 353
Book Description
Cover -- Half Title -- Title -- Copyright -- Dedication -- Contents -- Note on Transliteration and Usage -- Preface -- Translator's Introduction -- The Criterion for Distinguishing Legal Opinions from Judicial Rulings and the Administrative Acts of Judges and Rulers -- Introduction -- Question 1 -- Question 2 -- Question 3 -- Question 4 -- Question 5 -- Question 6 -- Question 7 -- Question 8 -- Question 9 -- Question 10 -- Question 11 -- Question 12 -- Question 13 -- Question 14 -- Question 15 -- Question 16 -- Question 17 -- Question 18 -- Question 19 -- Question 20 -- Question 21 -- Question 22 -- Question 23 -- Question 24 -- Question 25 -- Question 26 -- Question 27 -- Question 28 -- Question 29 -- Question 30 -- Question 31 -- Question 32 -- Question 33 -- Question 34 -- Question 35 -- Question 36 -- Question 37 -- Question 38 -- Question 39 -- Question 40 -- Notes -- Glossary of Names -- Glossary of Terms -- A -- B -- D -- F -- H -- I -- J -- K -- L -- M -- N -- Q -- R -- S -- T -- U -- W -- Z -- Bibliography -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W
Publisher: Yale University Press
ISBN: 0300191154
Category : Political Science
Languages : en
Pages : 353
Book Description
Cover -- Half Title -- Title -- Copyright -- Dedication -- Contents -- Note on Transliteration and Usage -- Preface -- Translator's Introduction -- The Criterion for Distinguishing Legal Opinions from Judicial Rulings and the Administrative Acts of Judges and Rulers -- Introduction -- Question 1 -- Question 2 -- Question 3 -- Question 4 -- Question 5 -- Question 6 -- Question 7 -- Question 8 -- Question 9 -- Question 10 -- Question 11 -- Question 12 -- Question 13 -- Question 14 -- Question 15 -- Question 16 -- Question 17 -- Question 18 -- Question 19 -- Question 20 -- Question 21 -- Question 22 -- Question 23 -- Question 24 -- Question 25 -- Question 26 -- Question 27 -- Question 28 -- Question 29 -- Question 30 -- Question 31 -- Question 32 -- Question 33 -- Question 34 -- Question 35 -- Question 36 -- Question 37 -- Question 38 -- Question 39 -- Question 40 -- Notes -- Glossary of Names -- Glossary of Terms -- A -- B -- D -- F -- H -- I -- J -- K -- L -- M -- N -- Q -- R -- S -- T -- U -- W -- Z -- Bibliography -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W
Social Security Rulings on Federal Old-age, Survivors, Disability and Health Insurance Benefits
Author: United States. Social Security Administration. Office of Program Policy and Planning
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 894
Book Description
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 894
Book Description
Social Security Rulings on Federal Old-age, Survivors, Disability, Health Insurance, Supplemental Security Income, and Miners Benefits
Author: United States. Social Security Administration
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 48
Book Description
Public Inspection of IRS Private Letter Rulings
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Administration of the Internal Revenue Code
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 132
Book Description
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 132
Book Description
U.S. Customs Service prospective rulings more timely, but database reliability questions remain : report to congressional requesters
Author:
Publisher: DIANE Publishing
ISBN: 142894365X
Category :
Languages : en
Pages : 41
Book Description
Publisher: DIANE Publishing
ISBN: 142894365X
Category :
Languages : en
Pages : 41
Book Description
Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition
Author: Christina Gruber
Publisher: diplom.de
ISBN: 3832470557
Category : Business & Economics
Languages : en
Pages : 115
Book Description
Inhaltsangabe:Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the Austrian rulings practice and provisions that constitute a legal basis for advance rulings -- since in Austria rulings are not based upon one single law or provision but on many -- the term advance ruling will be defined as well and its meaning in international tax practice will be described. Moreover, this paper is intended to examine Austrian rulings measures in the light of the EU and OECD provisions against harmful tax competition, as well as under the state aid provisions of the EC Treaty. It is structured as follows: In the first part, the provisions of the EU (Code of Conduct of Business Taxation) and OECD (report on harmful tax competition) against harmful tax competition as well as the state aid provisions are described and the discussion, as to whether provisions against harmful tax competition are necessary at all, is outlined briefly. Then, international rulings practice is explained. Finally and essentially, Austrian rulings provisions are described in detail and assessed according to the criteria to identify harmful tax practices described in the provisions against harmful tax competition. This diploma thesis was written in the course of the EUCOTAX-program 2001/2002. EUCOTAX is a scientific cooperation between several European universities (i.e. European Universities Cooperating on Taxes). The intention of this program is to provide students and young academics with the experience of participating in an international tax conference. During their time of preparation, they are supported by senior experts. In the year 2002, the general topic was Tax Competition . This topic was split up into six sub-topics which were to be discussed in groups during this year's conference. These sub-topics were State aid , OECD report on harmful tax competition , Code of conduct of business taxation , Holding companies/exempt entities , CFC legislation , and Advance rulings . The conference was held from 4 April to 12 April 2002 in Tilburg, Netherlands. Inhaltsverzeichnis:Table of Contents: Table of contents2 Dedication5 1.Preface6 2.Eu and OECD PRovisions against harmful tax competition8 2.1Are measures to curb harmful tax competition necessary?8 2.1.1Definition of harmful tax competition8 2.1.2Arguments in favor of the adoption of measures against harmful tax [...]
Publisher: diplom.de
ISBN: 3832470557
Category : Business & Economics
Languages : en
Pages : 115
Book Description
Inhaltsangabe:Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the Austrian rulings practice and provisions that constitute a legal basis for advance rulings -- since in Austria rulings are not based upon one single law or provision but on many -- the term advance ruling will be defined as well and its meaning in international tax practice will be described. Moreover, this paper is intended to examine Austrian rulings measures in the light of the EU and OECD provisions against harmful tax competition, as well as under the state aid provisions of the EC Treaty. It is structured as follows: In the first part, the provisions of the EU (Code of Conduct of Business Taxation) and OECD (report on harmful tax competition) against harmful tax competition as well as the state aid provisions are described and the discussion, as to whether provisions against harmful tax competition are necessary at all, is outlined briefly. Then, international rulings practice is explained. Finally and essentially, Austrian rulings provisions are described in detail and assessed according to the criteria to identify harmful tax practices described in the provisions against harmful tax competition. This diploma thesis was written in the course of the EUCOTAX-program 2001/2002. EUCOTAX is a scientific cooperation between several European universities (i.e. European Universities Cooperating on Taxes). The intention of this program is to provide students and young academics with the experience of participating in an international tax conference. During their time of preparation, they are supported by senior experts. In the year 2002, the general topic was Tax Competition . This topic was split up into six sub-topics which were to be discussed in groups during this year's conference. These sub-topics were State aid , OECD report on harmful tax competition , Code of conduct of business taxation , Holding companies/exempt entities , CFC legislation , and Advance rulings . The conference was held from 4 April to 12 April 2002 in Tilburg, Netherlands. Inhaltsverzeichnis:Table of Contents: Table of contents2 Dedication5 1.Preface6 2.Eu and OECD PRovisions against harmful tax competition8 2.1Are measures to curb harmful tax competition necessary?8 2.1.1Definition of harmful tax competition8 2.1.2Arguments in favor of the adoption of measures against harmful tax [...]
Social Security Rulings on Federal Old-age, Survivors, Disability, and Health Insurance
Author: United States. Social Security Administration
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 1118
Book Description
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 1118
Book Description
Marking of Country of Origin on U.S. Imports
Author:
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 16
Book Description