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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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Taxation of Income from Domestic and Cross-border Collective Investment

The Fund Reporting Cloud (R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their;

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Taxation of Income from Domestic and Cross-border Collective Investment

The Fund Reporting Cloud (R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their;

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U.S. International Tax System

the taxation of cross-border income, and descriptions and a comparison of recent proposals to reform the U.S. international tax system.;

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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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International Taxation of Trust Income

-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design;

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International Taxation of Trust Income

-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design;

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Investment Fund Taxation

(BEPS) developments on the taxation of cross-border investments;– the value-added tax (VAT) treatment of investment funds and their;

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Tax Policy in the Global Economy

. The globalization of economies and the vast expansion of foreign investment has greatly increased the problems of international taxation. The;

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

effective manner? Taxation of cross-border inheritances and donations covers a pioneering study which examines these four core problems arising from;

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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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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 Indirect Side of Direct Investment

increase in cross-border flows of foreign direct investment has sharpened the research focus on multinational taxation. In this book, taxation;

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Territorial Taxes

possible, as that on domestic investment. This book provides an overview of how the international tax system works and describes the magnitude and;

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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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Gender Impacts of Cross-border Works

The study focuses on the effects of incomes from the cross-border workers on their families in original country. Incomes from cross-border;

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Taxing Global Digital Commerce

of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing;

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The Impact of Tax Treaties and EU Law on Group Taxation Regimes

distortions created by domestic legislation arising from differences between domestic and cross-border situations both become more acute when a;

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Taxation in a Low-Income Economy

themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign;

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Taxation in a Low-Income Economy

themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign;

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Taxation of Income

Business and investment operations of individuals and companies are becoming increasingly international in scope in the wake of current;

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Global Mergers and Acquisitions, Volume II

must be performed in completing an M&A transaction. Domestic and cross-border M&A’s are very similar in many respects even though differences;

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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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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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Handbook on Taxation

, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic;

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