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Model Tax Convention on Income and on Capital

Model Tax Convention on Income and on Capital is een boek van OECD;

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Model tax convention on income and on capital

This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter;

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Model Tax Convention on Income and on Capital

This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter;

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Model Tax Convention on Income and on Capital 2014

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Europe-China Tax Treaties

countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and;

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International Double Taxation

and capital tax conventions based on the OECD Convention as well as selected legislation and case law. It’s an ideal reference for lawyers and;

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The Application of the Oecd Model Tax Convention to Partnerships

benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis;

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Taxation of Athletes Participating in the Olympic Games

based on the OECD Model Tax Convention. Article 17 of the OECD Model provides an exceptional allocation rule that gives the Olympic host state;

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Taxation, Tax Policies & Income Taxes

the tax deduction policy, which has a strong impact on residential mobility, and the proportional hazard model which investigates the effect;

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Judicial Interpretation of Tax Treaties

level. The book focuses on how domestic courts interpret and apply the OECD Commentary to the OECD Model Tax Convention on Income and on Capital;

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The Personal Income Tax

is given to the choice between income and consumption as the appropriate tax base on efficiency and horizontal equity grounds.;

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Global Issues in Income Taxation

taxation based on source or residence/citizenship, avoidance of double taxation, tax deferral, transfer pricing, and tax treaties.;

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Tax Policy in the Nordic Countries

a low flat tax rate on capital income. Nordic governments have also experimented with new innovative methods of taxing business income. This;

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Taxation of Capital Gains under the OECD Model Convention

consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the documentand#8217;s key provisions. Despite;

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The Taxation of Capital Income

on the behavior of firms. It is divided into three sections, focusing on optimal tax design, firm financial policy, and inflation. Taken;

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Nigerian Revenue Law

and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price;

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

practical guidance to effectively implement double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation;

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

practical guidance to effectively negotiate double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation;

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Studies in the History of Tax Law, Volume 8

prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English;

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How Couples Save Tax

explains how couples can structure their affairs to pay less tax on salaries and business income, interest, dividends, rental income and capital;

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How Couples Save Tax

explains how couples can structure their affairs to pay less tax on salaries and business income, interest, dividends, rental income and capital;

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Tax Reform and the Cost of Capital

attention on international comparisons of the cost of capital. More recently, international comparability has become a critical issue of tax;

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Fundamental Capital Income Tax Reforms

The present German tax system is complicated, non-transparent and does not follow any theoretical model of taxation in a consistent way;

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Taxing the Wealthy

ordinary income, the tax rate on capital gains and dividends and the alternative minimum tax. Arguments for raising the tax rates on high-income;

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Tax-free Property Investments

buy property at a 40% discount, paid by the taxman, never pay capital gains tax or income tax on your property profits again, cut the income;

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European Union Corporate Tax Law

model tax convention. This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax;

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Modeling Fiscal Policy in the European Union

apportionment and transaction tax on financial transactions. Tax structure consists of taxes on labor, capital and consumption, and bonds - the study;

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