International Tax at the Crossroads
Title | International Tax at the Crossroads PDF eBook |
Author | Craig Elliffe |
Publisher | Edward Elgar Publishing |
Pages | 325 |
Release | 2023-12-11 |
Genre | Law |
ISBN | 180088902X |
In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
The Crossroads Versus the Seesaw
Title | The Crossroads Versus the Seesaw PDF eBook |
Author | Daniel Shaviro |
Publisher | |
Pages | 52 |
Release | 2015 |
Genre | |
ISBN |
U.S. international tax po ...
Fixing U.S. International Taxation
Title | Fixing U.S. International Taxation PDF eBook |
Author | Daniel N. Shaviro |
Publisher | Oxford University Press, USA |
Pages | 242 |
Release | 2014-04 |
Genre | Business & Economics |
ISBN | 019935975X |
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
International Taxation
Title | International Taxation PDF eBook |
Author | Adnan Islam |
Publisher | John Wiley & Sons |
Pages | 304 |
Release | 2020-07-28 |
Genre | Business & Economics |
ISBN | 1119757517 |
Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the United States. Key topics include: Export income Receipts in foreign currency Allocation and apportionment of deductions U.S. foreign tax credit fundamentals and special rules Initiation of foreign operations Foreign branches and affiliated companies Sale of use of tangible property Foreign business operations in the United States Foreign business sales of tangible property in the United States Foreign business provision of services in the United States Exploitation of business assets outside of the United States Use of foreign tangible/intangible property in the United States U.S. withholding taxes on foreign businesses FDII GILTI
International Taxation in a Changing Landscape
Title | International Taxation in a Changing Landscape PDF eBook |
Author | Jérôme Monsenego |
Publisher | Kluwer Law International B.V. |
Pages | 483 |
Release | 2019-05-31 |
Genre | Law |
ISBN | 9041192697 |
This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Prof. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Prof. Dr Bertil Wiman has dedicated most of his research. The book includes authoritative analyses by acknowledged experts on several key international tax topics, which illustrates the growing complexity of this area together with its rapid evolution. The book contains analyses of key international topics, such as: the tax challenges of the digitalisation of the economy; the resolution of international tax disputes; the principles for the taxation of corporations; EU tax law; transfer pricing; and tax treaty law. The depth of the essays contained in this book mirrors the importance of the contributions of Prof. Dr Bertil Wiman to the international tax community. It will also prove of great value to policymakers, tax practitioners and academics.
EU Tax Law and Policy in the 21st Century
Title | EU Tax Law and Policy in the 21st Century PDF eBook |
Author | Werner Haslehner |
Publisher | Kluwer Law International B.V. |
Pages | 440 |
Release | 2016-04-24 |
Genre | Law |
ISBN | 9041188169 |
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
The Crossroads Verus the Seesaw
Title | The Crossroads Verus the Seesaw PDF eBook |
Author | Daniel N. Shaviro |
Publisher | |
Pages | 51 |
Release | 2015 |
Genre | |
ISBN |