The Double Taxation Relief (Taxes on Income) (Netherlands) Order 1990 PDF Download
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Author: Great Britain Publisher: ISBN: 9780110051529 Category : Languages : en Pages :
Book Description
Enabling power: Income and Corporation Taxes Act 1988, s. 788 (10). Issued: 8.11.90. Made: 31.10.90. Laid: 6.6.90. Coming into force: In accord. with art. V of protocol. Effect: S.I. 1980/1961, 1983/1902 amended. Territorial extent & classification: E/W/S/NI. General. Supersedes draft (0 11 005560 8) previously published 6.6.90
Author: Great Britain Publisher: ISBN: 9780110051529 Category : Languages : en Pages :
Book Description
Enabling power: Income and Corporation Taxes Act 1988, s. 788 (10). Issued: 8.11.90. Made: 31.10.90. Laid: 6.6.90. Coming into force: In accord. with art. V of protocol. Effect: S.I. 1980/1961, 1983/1902 amended. Territorial extent & classification: E/W/S/NI. General. Supersedes draft (0 11 005560 8) previously published 6.6.90
Author: Great Britain. Parliament. House of Commons. 3rd Standing Committee on Statutory Instruments, etc Publisher: ISBN: 9780102529906 Category : Languages : en Pages : 3
Author: Michael McGowan Publisher: Kluwer Law International B.V. ISBN: 9403537442 Category : Law Languages : en Pages : 414
Book Description
Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a partnership, a trust or something else? This often involves considering whether the entity is ‘tax transparent’ and if so, what that means. While of great importance, the UK tax rules for classifying entities are notoriously vague, as is the UK meaning of ‘tax transparency’. This book breaks new ground by exploring these topics comprehensively, in a world which is well aware of the problems created by entity classification mismatches. In so doing, it addresses, with emphasis on UK tax law, issues such as: the meaning of a ‘partnership’ and a ‘trust’; what is meant and is not meant by ‘tax transparency’, across a range of taxes and situations; how tax treaties have dealt with entity classification questions and related ‘transparency’ issues; how entity classification questions are impacted by EU law; and how the UK approach could be improved, policy-wise and practically, without facilitating tax avoidance. The book compares in detail the UK entity classification approach with that of the US, the Netherlands and France. Appendices consider the unusual UK capital gains tax treatment of partnerships, as well as the special transparency rules which can apply where a partnership is party to loans or derivative contracts, or owns intangible assets. Questions of entity classification and tax transparency are of fundamental importance in any mature tax system and especially in a globalised economy. This book unlocks those questions for both academics and practitioners.
Author: Karl P Sauvant Publisher: Oxford University Press ISBN: 0199745188 Category : Law Languages : en Pages : 795
Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Author: Great Britain
Author: Great Britain
Author: Great Britain. Parliament. House of Commons. 3rd Standing Committee on Statutory Instruments, etc
Author: 
Author: Stationery Office, The
Author: Michael McGowan
Author: Karl P Sauvant
Author: 
Author: Great Britain: Board of Inland Revenue
Author: 
Author: Netherlands