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Proceedings of a seminar held in New Delhi, India in 1997 during the 51st congress of the International Fiscal Association. Panel discussion centred on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment and which is the influence of the communications revolution on the permanent establishment concept.
Proceedings of a seminar held in London in 1985 during the 39th congress of the International Fiscal Association.
Proceedings of a seminar held in CancĂșn, Mexico, in 1992 during the 46th congress of the International Fiscal Association.
Jubilee book devoted to 50 years activities by the International Fiscal Association. historical overview of the major events.
Tax Policy towards the National Heritage
Proceedings of a seminar held in Buenos Aires in 1984 during the 38th congress of the International Fiscal Association.
Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
Proceedings of a seminar held in New York in 1986 during the 40th congress of the International Fiscal Association. Comparison of the taxation of controlled foreign corporations in six countries.
The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolve...