This book not only provides indepth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of todays tax treaties. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax. The impact of tax treaties and eu law on group taxation regimes. Ibfd, your portal to crossborder tax expertise ibfd books 2 ibfd books ibfd books comprise general titles and book series that are key reference works for tax professionals and students all over the world.
Eu tax law direct taxation 2020 is included in the membership package. This book provides a comprehensive overview of the tax policy trends that. Find the top 100 most popular items in amazon books best sellers. Is the court of justice of the european union back on track with regard to deductible expenses. An online book is the electronicformat equivalent of a conventional print book. Ibfd s books print, online and ebook encompass a wide variety of international tax topics. They are available in one or more of the following formats. The ibfd tax research platform is a key resource for researching international tax law.
It is an international handbook in the sense that it aims to provide insight into the administration of taxes based on the experiences in various countries, by identifying examples of good practices of effective and efficient tax administration. It provides information on international and crossborder taxation, containing tax treaties, descriptions of tax systems by country and fiscal documentation. Then you can start reading kindle books on your smartphone, tablet, or computer no kindle device required. In the book we just mentioned,a special section is dedicated to transfer pricing. Corporate residence and international taxation the book describes what is meant by corporate residence, how and why the concept is developed in case law of the united kingdom, and how it is used today in income tax conventions and in canadian domestic income tax law. Jul 18, 2014 18 jul 2014 more on taxpack supplement instructions in pdf. Therefore, most advanced tax systems attempt to restrain abusive tax avoidance. The unit is the result of collaboration between the university of cape towns faculties of law and commerce, in cooperation with the ibfd. This book is the product of one of the annual symposia held by ibfd to celebrate the advanced llm programme, international tax law. Ebook ibfd international tax glossary as pdf download. In the course of proceedings before the tpo, it was submitted by the taxpayer that the import price of apis is, determined based on the price proposed by the overseas entity and the assessees judgment as regards its ability to manufacture and market the finished formulations in india using the imported raw material to generate revenues and. This book deals with the chinese international tax regime, focusing on the enterprise. In the making of tax law svenolof lodin describes how the swedish tax system has evolved since world war ii and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interest and other groups involved in the legislative process, have acted and influenced the final result.
The investment fund acts as an intermediary between the individual investor and the ultimate user of the capital. Against this background, the 20 eatlp congress devoted to corporate income tax subjects was designed to enhance the main similarities and differences that exist between many countries european countries and the united states. The global corporate tax handbook and the global individual tax handbook are the latest addition to ibfd s global tax series. Advantages of online books search for relevant keywords or phrases multiuser access 15 users hyperlinks within products on ibfds tax research platform. A new dawn for the international tax system this book describes the development of the key components of the global tax system, in terms of law and administration, across countries and over time. The item history and interpretation of the tiebreaker rule in article 42 of the oecd model tax convention represents a specific, individual, material embodiment of a distinct intellectual or artistic. Transfer pricing and intragroup financing ibfd libreria. If your organisation has done so you can log on here using the credentials provided to you by your organisation. However, formatting rules can vary widely between applications and fields of interest or study. A study of article 2 of the oecd model tax conventions this book provides an indepth analysis of recent case law and academic literature, and sheds light on the background to the standard formulations used in the provision on the substantive scope of todays tax treaties.
A new dawn for the international tax system kpmg china. Eu corporate law and eu company tax law luca cerioni download. It then examines issues raised by residence of individuals in ec non tax. Ibfd is listed in the worlds largest and most authoritative dictionary database of abbreviations and acronyms.
Ibfd tax research platform for international tax research. It includes hundreds of completely new and revised definitions and a new appendix outlining the various levels and locations of tax. A list of journals for which we hold backstock management and or reprint agreements. Ibfd online books accessible online through the ibfd tax research platform. Taxation of intercompany dividends under tax treaties and. In addition to individual titles, ibfd publishes book series. More on taxpack supplement instructions in pdf the tax. The decrease in the taxgdp ratio to 9 percent in 200405 has raised serious concerns. This site is like a library, use search box in the widget to get ebook that you want. Ibfd online book library providing the user with a searchable alternative to the traditional printed work, the ibfd online book library provides the user with the same highquality content as the printed counterpart, while providing the added benefits of an online environment. International tax glossary download ebook pdf, epub.
Ibfd books our books cover a wide variety of topics, such as transfer pricing, tax treaties, valueadded taxation, corporate taxation and tax law. Meindlringler, beneficial owner in international tax. Students are entitled to a 50% discount on ibfd books. Thank you for visiting the website of the uct tax unit for fiscal research. You are cordially invited to visit us, in person or through this site. If you would like a copy of world wide tax facts, please speak to a tax. Global corporate tax handbook 2018 ibfd tax knowledge centre on. Edited by parthasarathi shome, this handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation. From a tax policy perspective, tax avoidance creates serious problems by undermining the key objectives and features of a good tax system. Browse the worlds largest ebookstore and start reading today on the web, tablet, phone, or ereader. International tax law public international law library. Comparative law shows that the conditions that must be met in order to be subject to corporate income tax are very different from one country to another. European taxation ibfd journal articleseurope 001438.
Global tax series ibfd tax travel companion series. Containing extensive analyses of international tax treaties and national tax legislation and case law for 6 countries, ibfd also incorporates helpful tools for comparing the tax law of multiple jurisdictions and calculating applicable tax. Instead of receiving the print version, you can access the book online with a username and password. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. Click download or read online button to get international tax glossary book now. In tax treaties, residence plays a fundamental role in the allocation of taxing. The authors are responsible for the content of their articles and for obtaining necessary permissions. Taxation of intercompany dividends under tax treaties and eu law, comprising the proceedings and working documents of an annual seminar held in milan on 1 october 2011, is a detailed and. Ibfd tax research platform is a portal of the international bureau for fiscal documentation with databases, journals, guides and books. Principles, policy and practice, offered jointly by the. Corporate residence and international taxation book ibfd. Apr 18, 2016 uk implements new beneficial owner disclosure requirements cooley alert april 18, 2016 new uk laws, which came into force on april 6, impose an obligation publicly to disclose the ultimate beneficial owners or controllers who have significant control over uk incorporated companies. This book comprises a selection of papers presented at a conference in honour of john avery jones which was held on 22 and 23 april 2010 in. Handbook on tax administration matthijs alink, victor van.
Direct taxes mostly personal and corporate income taxes 4 in 20032004 represented some 32 percent of total tax revenues. The item the impact of tax treaties and eu law on group taxation regimes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in international. Bulk discounts apply on orders of 11 or more books of the same format this applies to each of the formats. International taxation of permanent establishments by michael. We produce a handy guide with information about the tax rates and main relief and exemptions for each country. Click download or read online button to get international tax policy and double tax treaties book.
The book illustrates the key developments in eu corporate law and eu company tax law, the eu planned initiatives in these areas, and at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments it suggests how future developments can contribute to the undistorted. Global corporate tax handbook 2019 ibfd tax knowledge centre on. Currently, tax authorities and transfer pricing professionals are focusing on these transactions and the application of the arms length principle. Containing extensive analyses of international tax treaties and national tax legislation and case law for 6 countries, ibfd also incorporates helpful tools for comparing the tax law of multiple jurisdictions and calculating applicable tax rates for crossborder transactions. Reliable information about the coronavirus covid19 is available from the world health organization current situation, international travel. The remaining annual titles are not included in the membership. Direct taxes as a share of gdp have been around 3 percent with a more recent declining trend table 1. A multilateral instrument for updating the tax treaty network. Turning to the tax reforms, the finance minister in his budget speech for 201617 emphasized that the thrust of his tax proposals, interalia, included measures for promoting affordable housing. Enter your mobile number or email address below and well send you a link to download the free kindle app. But insiders might use their political powers to resist such policies as well.
This means that transplanted tax laws are formulated and admin. Our africa 2015 guide provides indepth expert analysis on the challenges and opportunities facing those undertaking business in key countries across the conti. Muller, the netherlands in international tax planning, online books ibfd. Jain fms affordable housing pitch why it needs redrafting.
This book not only provides an indepth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations. Shacler journal of public economics 62 1996 237273 journal, of oncs tax reforms and investment. Each volume covers 97 tax jurisdictions worldwide thereby providing the largest most authoritative survey of tax. Ibfds books print, online and ebook encompass a wide variety of international tax topics. The result is a global network of over 3000 bilateral tax treaties, often called double taxation agreements, almost all of which are based directly or indirectly on an oecd model convention. Covering 101 tax jurisdictions worldwide, this book provides a comprehensive overview of the taxation of individuals in those countries. A preliminary assessment of the federal tax system. The way tax systems define foreign entities that fall under their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning. Ibfd and or the author are not liable for the information in this publication or any decision or consequence based on the use of it.
Most of these titles do not appear in the library catalogue, so you will need to access ibfd and then select search books. The environment is turbulent as constantly new regulations are issued by the authoritiesinvolved. X transfer pricing x tax treaties x value added taxation x corporate taxation x tax. Role of investment funds this chapter uses the term investment fund to refer to an entity owned by many persons and whose primary activity is investing in operating companies. Ibfd, your portal to international tax expertise and independent research on cross border taxation, offering online products, books, services and training. Ibfd, your portal to crossborder tax expertise why this book. Covering 101 countries and jurisdictions worldwide, this book provides the largest, most authoritative survey of tax systems throughout the world. Some organisations have joined ibfd in an identity federation. Uct tax institute for fiscal research uct tax unit for.
This book is the first to analyse the relationship between time and three key areas of tax. Transfer pricing and intragroup financing is a practical guide that addresses the transfer pricing issues related to intragroup financing transactions. The general antiavoidance rule the gaar is the primary canadian control on tax avoidance in the income tax context. In a similar vein, how can we prevent increased labor supply of women from resulting in higher unemployment either for this spe. Ibfd international tax glossary top results of your surfing ibfd international tax glossary start download portable document format pdf and ebooks electronic books free online rating news 20162017 is books that can provide inspiration, insight, knowledge to the reader. It provides information on international and crossborder taxation, containing tax treaties, descriptions of tax. Ibfd and or the author will not be liable for any direct or consequential damages arising from the use of the information contained in this publication.
It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. Ibfd books ibfd your portal to cross border tax expertise. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. The ibfd international tax glossary provides a comprehensive and uptodate list of tax and tax related terms and expressions together with concise explanations. It provides a thorough guidance on the relevance of time when applying eu fundamentalfreedom law to domestic direct tax. Ibfd provides tax practitioners around the world with the most complete. Tax law books thomson reuters provides a comprehensive collection of authoritative tax resources, law books, and legal information for tax and accounting attorneys. The information in last weeks taxvine about a pdf copy does not address why the ato simply chooses to not print certain instructions. Authoritative resource for defining tax and tax related terms. This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It provides insights on international tax rules and international tax. Journal reprints, backfiles, backsets, back volumes and issues from ibfd international bureau of fiscal documentation.
In just three years, the ibfd africa tax symposium has become africas key tax. Mar 21, 20 books with titles likecorporate crime in the pharmaceutical industry, see braithwaite 1984, give animpression of the hostilities the industry has to face. The concept of residence lies at the core of corporate income taxation. Table of contents introduction to the sixth edition v using the international tax glossary vii list of tax terms a to z 1 appendix i international organizations, treaties and taxrelated bodies 480. Financial law, law, finance and accountancy, taxation law. The global corporate tax handbook and the global individual tax handbook are designed to be used as a set. Ibfd tax research platform online library maastricht.
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