Ausensteuergesetz Doppelbesteuerungsabkommen PDF Books

Download Ausensteuergesetz Doppelbesteuerungsabkommen PDF books. Access full book title Comparative Income Taxation by Brian J. Arnold, the book also available in format PDF, EPUB, and Mobi Format, to read online books or download Ausensteuergesetz Doppelbesteuerungsabkommen full books, Click Get Books for free access, and save it on your Kindle device, PC, phones or tablets.

Comparative Income Taxation

Ausensteuergesetz Doppelbesteuerungsabkommen
Author: Brian J. Arnold
Publisher: Kluwer Law International B.V.
ISBN: 9403510900
Size: 56.22 MB
Format: PDF, Docs
View: 7098
Get Books

Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world’s most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions—Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States—China and India have now been added to provide the perspective of developing countries. Individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems’ substantive rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following: classification of business entities; taxation of corporations and their shareholders; corporate organization and restructuring; taxation of partnerships; residence and source taxation; controlled foreign company rules; restrictions on the deduction of interest; courts dealing with tax matters; and effect of tax treaties. Several new topics—including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy—have been added. Especially timely are discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting project. The introduction has also been expanded to include a new section on European Union (EU) law as it affects the tax laws of EU Member States. This new edition of a classic source of information and analysis for students, professors, researchers, tax practitioners and tax policy officials on the different ways that countries design their income tax systems will be widely welcomed by the international tax community.
Comparative Income Taxation
Language: en
Pages: 784
Authors: Brian J. Arnold, Hugh J. Ault, Graeme Cooper
Categories: Law
Type: BOOK - Published: 2019-12-09 - Publisher: Kluwer Law International B.V.
Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance
International Company Taxation in the Era of Information and Communication Technologies
Language: en
Pages: 228
Authors: Anne Schäfer
Categories: Business & Economics
Type: BOOK - Published: 2007-12-18 - Publisher: Springer Science & Business Media
Anne Schäfer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for
Aussensteuergesetz, Doppelbesteuerungsabkommen
Language: de
Pages: 1342
Authors: Julia Bade
Categories: Aliens
Type: BOOK - Published: 2009 - Publisher: C.F. Müller GmbH
Books about Aussensteuergesetz, Doppelbesteuerungsabkommen
Die Fortentwicklung der Wegzugsbesteuerung nach § 6 AStG
Language: de
Pages: 287
Authors: Annekathrin Keller
Categories: Business & Economics
Type: BOOK - Published: 2007-10-24 - Publisher: Springer-Verlag
Annekathrin Keller analysiert, inwieweit die Ausgestaltung der deutschen Wegzugsbesteuerung de lege lata eine steuerliche Mehrbelastung zur Folge hat und erarbeitet einen Vorschlag für die deutsche Wegzugsbesteuerung de lege ferenda, der den Anforderungen des Abkommens- und Gemeinschaftsrechts der Europäischen Union gerecht wird.
OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2017
Language: de
Pages: 648
Authors: OECD
Categories: Business & Economics
Type: BOOK - Published: 2018-08-17 - Publisher: OECD Publishing
Diese konsolidierte Fassung der OECD-Verrechnungspreisleitlinien umfasst die 2013 angenommenen überarbeiteten Leitlinien zu Safe-Harbour-Regelungen, die neueren mit den Berichten zu den Punkten 8-10 und Punkt 13 des BEPS-Aktionsplans vorgenommenen Ergänzungen sowie Änderungen an Kapitel IX.
Funktionsverlagerung und Verrechnungspreise
Language: de
Pages: 543
Authors: Björn Heidecke, Richard Schmidtke, Jobst Wilmanns
Categories: Business & Economics
Type: BOOK - Published: 2016-11-22 - Publisher: Springer Gabler
Konzerninterne Umstrukturierungen sind Teil der modernen Unternehmenskultur. Hierbei sind neben betriebswirtschaftlichen Herausforderungen, wie z.B. der Etablierung neuer Lieferströme, der Anpassung des IT-Systems oder der Schulung der Mitarbeiter, zahlreiche Vorgaben aus Verrechnungspreissicht zu beachten. Das vorliegende Praxishandbuch stellt die zu beachtenden Rechtsgrundlagen vor und bietet CFOs, Mitarbeitern in Steuerabteilungen, Beratern aber
Gabler Kompakt-Lexikon Volkswirtschaft
Language: de
Pages: 490
Authors: Dirk Piekenbrock
Categories: Business & Economics
Type: BOOK - Published: 2013-03-09 - Publisher: Springer-Verlag
Sie haben Fragen zur Mikro- und Makroökonomie oder zur Umwelt- und Ressourcenwirtschaft? Dann schlagen Sie einfach nach und profitieren Sie von unserem aktuellen Wissen zur Volkswirtschaft. Einfach und verständlich erklärt Ihnen das Gabler Kompakt Lexikon Volkswirtschaft die wichtigsten Grundbegriffe der VWL, die Klassische und Keynesianische Lehre, den Monetarismus und die
Sachkatalog
Language: de
Pages:
Authors: Universität Kiel. Institut für Weltwirtschaft. Bibliothek
Categories: Economics
Type: BOOK - Published: 1968 - Publisher:
Books about Sachkatalog
Dokumentation von Verrechnungspreisen
Language: de
Pages: 210
Authors: Wolfgang Weiss
Categories: Economics
Type: BOOK - Published: 2004 - Publisher:
Books about Dokumentation von Verrechnungspreisen
Library of Congress Catalogs
Language: en
Pages:
Authors: Library of Congress
Categories: Economics
Type: BOOK - Published: 1980 - Publisher:
Books about Library of Congress Catalogs