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Cross-Border Taxation of Permanent Establishments

Series on International Taxation Volume 59 The permanent establishment (PE) is a legal form of cross-border;

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Taxation of cross-border inheritances and donations. Suggestions for improvement

devoted to both international and EU law mechanisms regarding cross-border death and gift taxation. Death and gift taxes in a cross-border setting;

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The Taxation of Permanent Establishments

This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD;

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Taxation of cross-border inheritances and donations. Suggestions for improvement

devoted to both international and EU law mechanisms regarding cross-border death and gift taxation. Death and gift taxes in a cross-border;

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U.S. International Tax System

On July 22, 2014, the Senate Committee on Finance held a public hearing on the taxation of cross-border income. This book, prepared by the;

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European Union Corporate Tax Law

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical;

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International Taxation: The Indian Perspective

This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation;

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International Company Taxation

The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border;

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Cambridge Tax Law Series

enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits;

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Taxing Global Digital Commerce

efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition;

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Compensation of Losses in Foreign Subsidiaries within the EU

, might exceed its economic capacity. Such over taxation is likely to cause the cross-border group cash-flow disadvantages, liquidity problems;

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Attribution of Profits to Permanent Establishments in the OECD-View

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Tobacco Taxes & Illicit Trade

Tobacco products face varying levels of taxation in different locations, creating opportunities and incentives for illicit trade;

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Reforming Capital Income Taxation

the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.;

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Reforming Capital Income Taxation

the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.;

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Tax and the Digital Economy

of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross;

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United Nations handbook on selected issues in administration of double tax treaties for developing countries

Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border;

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Tax Policy in the Global Economy

Peggy B. Musgrave is a pioneer in the economics of international taxation. In this important selection of her path-breaking work, she;

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International Taxation of Trust Income

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally;

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International Taxation of Trust Income

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally;

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IFA

This part of the IFA Seminar Series focuses on two aspects of the definition of permanent establishments: whether and when the provision;

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Cross Border Trade and People Living Standard in Rukwa Region Borders

Border trade involves simplified export procedures and excludes specific products, it is limited to demarcated geographical area;

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Papers on selected topics in negotiation of tax treaties for developing countries

Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border;

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Introduction to Transfer Pricing

Transfer pricing refers to the pricing of cross-border intercompany transactions. In the context of taxation, the main aim of transfer;

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Cross Border Migrant Organizations in Comparative Perspective

This book analyzes the aims, activities and structures of cross border migrant organizations in four European countries of arrival and;

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Cross-Border Mergers

This edited volume focuses on specific, crucially important structural measures that foster corporate change, namely cross-border mergers;

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Permanent Establishments

This book is a comprehensive review of the tax treaty concept of a `permanent establishment' from its origins in early Prussian and British;

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