Author: Organisation for Economic Co-Operation and Develop
Publisher: Organization for Economic Cooperation & Devel
Keywords: taxation, fiscal, committee, affairs, economic, development, operation, report, progress, commerce, electronic, implementing, ottawa, framework, conditions
Number of Pages: 240
Published: 2001-05
List price: $57.00
ISBN-10: 926418595X
ISBN-13: 9789264185951
Author: Robert F. Van Brederode
Publisher: Kluwer Law International
Keywords: taxation, practice, series, international, policy, theory, general, sales, systems
Number of Pages: 365
Published: 2009-08-28
List price: $185.00
ISBN-10: 9041128328
ISBN-13: 9789041128324
Sales taxes − including gross receipt taxes, retail sales taxes and value added taxes − are a key part of the fiscal revenue of many countries. Given an increasingly global economy − and the recent stresses to which it’s been subjected − many issues come into play in connection with the legal, tax policy and economic implications presented by the taxation of international transactions. This thoughtful work begins with the basics and approaches sales taxation from a number of different aspects. It provides in-depth economic analysis (for non-economists) of a
Author: Guy Wanjiali
Publisher: iUniverse, Inc.
Keywords: taxation, accounting, canada, australia, usa, entries, dictionary, international, auditing
Number of Pages: 442
Published: 2004-03-04
List price: unknow
ISBN-10: 0595310184
ISBN-13: 9780595310180
A world without accounting means confusion and chaos. Accounting is not only used in the business world, but rather it is used by everyone in all types of situations. Tax touches every aspect of our lives. People are talking about tax on the TV, the radio, newspaper, and the Internet. Life has grown, as a whole, toward higher levels of complexity. The language of accounting and taxation is also expanding: More and more new words are created, and new meanings are added to the old words. Do you know the meaning of these words: ad hoc, accounting bath, below-water, blackout, capex, carve-out, e-t
Author: Mattias Dahlberg
Publisher: Aspen Publishers
Keywords: series, taxation, eucotax, capital, european, movement, free, relation, freedom, establishment, direct
Number of Pages: 384
Published: 2005-05-19
List price: $177.00
ISBN-10: 9041123636
ISBN-13: 9789041123633
Direct taxation is considered as an area within the almost exclusive competence of the individual Member States of the European Union. Some politicians believe that if the European Union intervenes in the tax systems of the Member States, the financing of the public sector of the Member States could be at risk. Even against this background, however, the European Union has exercised considerable influence in the area of direct taxation of Member States. Despite the fact that unanimity among the Member States is required to reach a Community decision in the area of direct taxation, it is now cle
Authors:Paul Kirchhof, Moris Lehner, Arndt Raupach, Michael R
Publisher: Kluwer Law International
Keywords: international, taxation, vogel, series, klaus, essays, comparative, honour
Number of Pages: 288
Published: 2002-09-01
List price: $145.00
ISBN-10: 9041198415
ISBN-13: 9789041198419
Prof. Dr. Dr. h.c. Klaus Vogel turned 70 in December 2000. For his students, colleagues and friends all around the world he has been not only a teacher and academic, but also a researcher and mentor, and this occasion provided the opportunity to honour him with a Festschrift. This celebratory volume, with contributions in German and in English, is published under the title Staaten und Steuern (States and Taxes) by C.F. Muller Verlag in Heidelberg. With the permission of the publisher, the present volume contains the English language contributions as a separate publication. The followin
Author: Carole Nakhle
Publisher: Routledge
Keywords: petroleum, taxation, international, business, world, economy, studies, yesterday, sharing, oil, wealth, study, routledge
Number of Pages: 288
Published: 2008-06-24
List price: $150.00
ISBN-10: 0415433797
ISBN-13: 9780415433792
Petroleum taxation is the universal instrument through which governments seek to determine the crucial balance between the financial interests of the oil companies and the owners of the resource. This book addresses how governments have and continue to approach this problem, the impacts of different policy choices and how these are being adapted to changing business conditions. Carole Nakhle presents the reader with an illuminating and robust analysis of the entire taxation story, from the basic theoretical considerations through to advanced computations applied to various tax regimes. Nak
Author: Daniel Sandler
Publisher: Kluwer Law International
Keywords: chartered, taxation, institute, pushing, boundaries, series, legislation, second, foreign, tax, treaties, controlled, company
Number of Pages: 328
Published: 1998-07-01
List price: $239.00
ISBN-10: 9041196536
ISBN-13: 9789041196538
The last half-century has seen a phenomenal increase in the volume and complexity of international business. Today’s global economy allows multi-nationals to design their operations in a manner that may significantly reduce their taxes, particularly by taking advantage of tax incentives offered by many countries to attract geographically-mobile capital and activities. Since 1962, nineteen countries have enacted specific statutory regimes to counteract the perceived abuse of controlled foreign companies (CFCs) located in tax havens. In three cases to date, CFC legislation has been challen
