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National Diet Library
- Subject HeadingBanks and banking, International--Law and legislation Banks and banking, International--Taxation--Law and legislation
- Note (Content)International Taxation of Banking' in......d analyses the international tax issues which relate to international banking activi......lex network of international transactions within multinational groups and with international customers. Thi......al analysis of international taxation issues as they......reasury operations and transfer ......s for multinational banking groups
- Title HeadingSeries on international taxation ; no. 75
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National Diet LibraryOther Libraries in Japan
- Summary, etc.By international consensus, space is considered as a commons for all human......hiefly focused on commercial int......or the allocation of space minin......cticalities of taxation of resources m...... the costs of conservation and utilization of space resou......or proposes an international royalty system......dministrative convenience, and sustainability
- ContentsExploitation : allocating r......key objective considerations for designing a competitive ...
- Subject HeadingSpace law Taxation--Law and legislation Space law.
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National Diet Library
- ContentsIntroduction Blockchain Concept of virtual......tax : general considerations Income taxation : selected countries Income taxation : recommendations Consumption taxation : general considerations Consumption taxation : selected jurisdictions Consumption taxation : recommendations Annex : Virtu......rrency regulation in selected jurisdictions.
- Subject HeadingElectronic commerce--Taxation--Law and legislation. Digital curre......w and legislation.
- Note (Content)Taxation, Virtual Curre......f tax implications that result f......ng and possession of virtual cur...... emergence of convertible decent......rency schemes confronts tax authorit......cedented questions. Among them are the ......rtual transactions may benefit f......m a VAT exemption and determinin......of tax regulation. This book is about traditional tax definitions which are emb......new types of economic activity i......cal justification and their prac......al implementation.
Paper図書
National Diet Library
- ContentsIntroduction: Reassessing t......rmulary apportionment option / Krever, R.E.......rmulary apportionment / Krever, ......rmulary apportionment / Sicilian, S., Huddleston, J. Chapter 3:......rmulary apportionment in Canada and taxation of corporate i......ns and evaluation / Smart, M., V......icy with a common consolidated corpo......rmulary apportionment / Weiner, ......: The application of formulary apportionment to related......entities : lessons from the US e......rmulary apportionment better tha......J.C. (Jr.), Peroni, R.J., Shay, ......rmulary apportionment / Sadiq, K......rmulary apportionment / Brauner, Y. Chapter 9: ...
- Subject HeadingInternational business enterprises--Taxation--Law and legislation International business enterprises--Taxation--Law and legislation.
- Note (Content)The Allocation of Multinational Business Inc......formula apportionment providing ......rmulary apportionment option. Although an a......h methodology continues to prevail in international taxation policy, it has long been replaced......rmulary apportionment method at the subnational level in a f......is planned for international profit allocation as an element ......he European Union's CCCTB propos......able group of contributors from ......s a global response to the avoidance, distortions, and unfairne......urrent allocation systems
Paper図書
National Diet Library
- ContentsTax competition and tax cooperation: a survey and ......Current issues on treaty interpretation / John Avery Jones Corporations should not be......th European Union law: issues and solutions / Ana Paula D......, Pasquale Pistone Equal tax tre......usinesesses in international tax law / Pete......Treaty allocation rules, corresponding adjustment......nding arbitration: a coherent me......prevent double taxation / Carlo Garbar......rles H. Gustafson From Marks & S......basic freedoms on the tax treatm......eed a destination-based corporat......need a production-based consumption tax? / Eric C.......xchange under convention law / Steffen Lampert,...
- Subject HeadingTaxation--Law and legislation. Investments, Foreign--Taxation--Law and legislation.
- Note (Content)This book contains essays written in honour of Prof. Dr......cher. Wiman is one of the foundi......n the field of international tax law, with a major focus on corporate taxation, an area to wh......ledged experts on several key international tax topics, wh......s rapid evolution.
Paper図書
National Diet Library
- Contents...ent for Source Taxation in Public International Law / Juliane ......WTO Law Limits on Digital Business Taxation / Werner Hasle......airness of the Taxation of the Digital Economy / Gianluigi...... Digitalized Economy under Benja......Rule for Decision-Making / Andre......uner Equalization Taxes and the ......Establishments on Its Way to Bec......The EU Commission's Proposal on Taxing 'Signif......e Lamensch The Taxation of the Sharing Economy / Katerina ......atou Effective Taxation Versus Effecti......e Data Protection? / Viktoria Wo......er Digitalization and the Future of National Tax Systems ......in Tax Collection and Enforcement / Tina Ehrke-...
- Subject HeadingElectronic commerce--Taxation--Law and legislation. International business enterprises--Taxation--Law and legislation.
Paper図書
National Diet Library
- Subject HeadingTaxation--Law and legislation--International cooperation.
- Title HeadingSeries on international taxation ; volume 62
- Author HeadingAlepin, Brigitte. Moreno-Dodson, Blanca. Otis, Louise, 1951-
Paper図書
National Diet Library
- Summary, etc."Migration has become an ......ortant phenomenon for societies,......en its highly controversial political dimension. The complexit......grant integration process and it......ality information on which to base decisions. Nowhere is t......led emerging economies coupled w......th the stagnation of the richest economies of the wo......rrent competition-based international tax regime and the adoption of a more coop......lowing: migration for tax reasons, especially c......porate 'inversions' (change in c......urposes); tax consequences relat......sidized education in one country and p......me; and migration-related aspects of tax prefer...
- Subject HeadingTaxation--Law and legislation International business enterprises--Taxation--Law and legislation Immigrants--Taxation--Law and legislation 86.61 taxation law International business enterprises--Taxation--Law and legislation. Taxation--Law and legislation. Internationale Migration Internationales Steuerrecht Multinationales Unternehmen
- Title HeadingSeries on international taxation ; no. 54
Paper図書
National Diet LibraryOther Libraries in Japan
- Subject HeadingDouble taxation. International business enterprises--Taxation--Law and legislation. Double taxation--India.
- Related MaterialSeries on international taxation
- Periodical TitleSeries on international taxation
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National Diet LibraryOther Libraries in Japan
- ContentsIntroduction The importance......ries UN Model Convention : the model fo...... of the provisions in the tax tr...... the UN model Conclusion.
- Subject HeadingDouble taxation--Treaties. Taxation--Developing countries. Taxation--Africa, East. Double taxation. Taxation. Africa, East. Developing cou...
- Note (General)Based on author's doctoral thesis.
Paper図書
National Diet LibraryOther Libraries in Japan
- Related MaterialSeries on international taxation
- Periodical TitleSeries on international taxation
- Has FormatTable of contents only
Paper図書
National Diet LibraryOther Libraries in Japan
- ContentsRationales for tax in......rules Interactions between EU and WTO rules on tax incentives......-level regulation of tax incentives.
- Subject HeadingWorld Trade Organization--European Union countries. Sub......w and legislation--European Union countries. Tax......w and legislation--European Union countries. For...... trade regulation--European Union countries.
- Note (General)Based on author's thesi......iversité Panthéon-Sorbonne (Paris) and ......La réglementation des aides d'Ét......et des subventions en fiscalité ...... droit de l'Union européenne et de l'OMC.
Paper図書
National Diet LibraryOther Libraries in Japan
- Subject Heading...w and legislation. Real property and taxation. Property tax-......w and legislation.
- Related MaterialSeries on international taxation
- Periodical TitleSeries on international taxation
Paper図書
National Diet Library
- Subject Heading...w and legislation--OECD countries--Congresses. International business enterprises--Taxation--Law and legislation--OECD countries--Congresses. Income......w and legislation--OECD countries--Congresses. Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital--Congresses.
- Note (General)This book contains all subje......and a compilation of papers writ......ls and discussions that took place during the A...
- Has FormatTable of contents only
Paper図書
National Diet Library
- Subject HeadingTransfer pricing -- Taxation -- Law and legislation. International business enterprises -- Taxation -- Law and legislation.
- Title HeadingSeries on international taxation ; no. 35
Paper図書
National Diet Library
- Subject Heading...w and legislation -- European Union countries. Sal......w and legislation -- European Union countries. Sal......w and legislation -- United States.
- Title HeadingSeries on international taxation ; no. 33.
Paper図書
National Diet Library
- Subject HeadingDouble taxation -- Interpretation and construction. Double taxation -- Brazil -- Interpretation and construction. Treaties -- Interpretation and construction. Doppelbesteue......ensteuerrecht. Internationales Privatrecht. Internationales Steuerrecht. Brasilien.
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National Diet Library
- Subject HeadingTax administration and procedure. Taxpayer compl...
- Title HeadingSeries on international taxation ; no. 31.
Paper図書
National Diet LibraryOther Libraries in Japan
- Summary, etc....and the OECD's International Compliance Ass......first publication to analyse co-......liance and the International Compliance Ass......rent jurisdictions. Prominent among initiatives a......need for a common understanding ......tween multinational enterprises (MNEs) and national tax authorit......aneous discussions with multiple national tax administrations, thus enhanci......represents the internationalization of Co-operativ......ngle jurisdiction
- Subject Heading...OECD countries Taxation--Law and legislation--OECD countries International business enterprises--Taxation--International cooperation
- Related MaterialEucotax series on European taxation
Paper図書
National Diet Library
- Subject HeadingTaxation -- Law and legislation -- Australia. Taxation -- Law and legislation -- New Zealand. Taxation -- Law and legislation.