Double Taxation and International Fiscal Cooperation PDF Download

Author: Edwin Robert Anderson Seligman
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 226

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Author: Council of Europe
Publisher: Council of Europe
ISBN: 9789287171825
Category : Political Science
Languages : en
Pages : 36

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Author: Joseph E.J.K Plasmans
Publisher: Springer Science & Business Media
ISBN: 0387279318
Category : Business & Economics
Languages : en
Pages : 324

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Book Description
Dynamic Modeling of Monetary and Fiscal Cooperation Among Nations analyzes coordination of monetary and fiscal stabilization policies between countries and currency areas using a dynamic game approach. The first four chapters introduce the reader to the dynamics of fiscal and monetary policy cooperation. Issues covered include: fiscal coordination, fiscal stringency requirements, structural and bargaining power asymmetries and the design of monetary and fiscal policymaking in a monetary union. In the four last chapters multiple-player settings with aspects of fiscal and/or monetary coordination are analyzed using the endogenous coalition formation approach. The analysis is focused on shock and model asymmetries and issues of multi-country coordination in the presence of (possibly many) monetary unions.

Author: Maria Amparo Grau Ruiz
Publisher: Kluwer Law International B.V.
ISBN: 9041198938
Category : Business & Economics
Languages : en
Pages : 357

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In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.

Author: Giannino Cascardo
Publisher: IPSOA
ISBN: 8821734021
Category : Law
Languages : en
Pages : 466

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Book Description
Il volume affronta con taglio operativo la disciplina fiscale, contabile e civilistica delle cooperative edilizie, e costituisce un valido supporto per i professionisti e per coloro che operano nel settore. La struttura dell’opera segue l’ordine consequenziale della vita di una cooperativa; si parte dall’analisi della sua costituzione, con particolare attenzione: alla scelta della tipologia (a proprietà divisa o indivisa) alla figura del socio che nelle cooperative edilizie assume una posizione specifica ai finanziamenti per poi passare all’esame degli aspetti legati alla sua gestione, soffermandosi su: programma costruttivo libri e registri contabili, fiscali e sociali gestione finanziaria chiusura di un lotto vigilanza fase liquidatoria agevolazioni Tutta la trattazione è supportata da schemi, raffronti tra le diverse tipologie di cooperative e tracce di compilazione di verbali. Completa il volume una ricca Appendice che raccoglie i principali interventi normativi, di prassi e giurisprudenza in materia.

Author: Yves Dezalay
Publisher: Routledge
ISBN: 1134870558
Category : Social Science
Languages : en
Pages : 308

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Book Description
Examines the ongoing efforts of lawyers and allied professionals to construct, police and redefine their boundaries. Focusing on the newly emerging large multinationals, it explores the relationship between professions, the economy and the state.

Author: Luca Cerioni
Publisher: Routledge
ISBN: 1317817583
Category : Law
Languages : en
Pages : 273

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Book Description
Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

Author: United States. Department of Agriculture
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 962

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Author: Union of International Associations
Publisher:
ISBN:
Category : Associations, institutions, etc
Languages : en
Pages : 830

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Author: United States. Congress. Senate. Committee on Armed Services
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 296

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Book Description