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The special tax rules for performing artistes lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation.
In Berlin, decrepit structures do not always denote urban blight. Decayed buildings are incorporated into everyday life as residences, exhibition spaces, shops, offices, and as leisure space. As nodes of public dialogue, they serve as platforms for dissenting views about the future and past of Berlin. In this book, Daniela Sandler introduces the concept of counterpreservation as a way to understand this intentional appropriation of decrepitude. The embrace of decay is a sign of Berlin's iconoclastic rebelliousness, but it has also been incorporated into the mainstream economy of tourism and development as part of the city's countercultural cachet. Sandler presents the possibilities and short...
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In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.
The area now known as Clayton was settled shortly before the American Revolution by Jacob Fisler, the son of a Swedish immigrant. Fislers land grew to become known as Fislertown, later renamed Fislerville, and in 1864 was deemed Clayton. Jacob Fisler and his business partner, Benjamin Beckett, began the manufacturing of glass in this new town. Claytons glassblowing industry has had many names, from Moores to Pierce to Clevenger, and was the heart and soul of the community for well over 100 years. While some of Claytons historic buildings have fallen victim to the hands of progress, many remain and are inhabited by new businesses, which grow and thrive in this small community. Much has changed in Clayton, yet it continues to be a proud community.
Although rules on the allocation of taxing rights for fees for technical services have been provided for in bilateral tax treaties by African, Asian, and South American countries for decades, it was only in the 2017 update that the UN Model Tax Treaty included Article 12A on the matter, thus suggesting its inclusion in the tax treaty network of its Member States. Consequently, from a cross-border perspective, the interpretation of Article 12A is of great importance for both taxpayers and tax authorities. This book presents the first comprehensive analysis of the scope of technical services in comparison to ordinary (non-technical) services and the differentiation between Article 12A and othe...
How governments can do a better job of supporting entrepreneurship and venture capital Silicon Valley, Singapore, Tel Aviv—the global hubs of entrepreneurial activity—all bear the marks of government investment. Yet, for every public intervention that spurs entrepreneurial activity, there are many failed efforts that waste untold billions in taxpayer dollars. When has governmental sponsorship succeeded in boosting growth, and when has it fallen terribly short? Should the government be involved in such undertakings at all? Boulevard of Broken Dreams is the first extensive look at the ways governments have supported entrepreneurs and venture capitalists across decades and continents. Josh ...
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The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.