The Concept of Permanent Establishment in the Insurance Business

• Author(s): Daniele Frescurato

• Categories: Law

• Type: Book
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• Published: 2021-04-22
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• Publisher: Kluwer Law International B.V.

siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.

Bulletin for International Fiscal Documentation

• Categories: Finance, Public

• Type: Book
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• Published: 2003
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• Publisher: Unknown

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Judicial Interpretation of Tax Treaties

• Author(s): Carlo Garbarino

• Categories: Business & Economics

• Type: Book
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• Published: 2016-10-28
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• Publisher: Edward Elgar Publishing

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Fundamentals of RF and Microwave Techniques and Technologies

• Author(s): Hans L. Hartnagel, Rüdiger Quay, Ulrich L. Rohde, Matthias Rudolph

• Categories: Science

• Type: Book
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• Published: 2023-07-28
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• Publisher: Springer Nature

The increase of consumer, medical and sensors electronics using radio frequency (RF) and microwave (MW) circuits has implications on overall performances if design is not robust and optimized for a given applications. The current and later generation communication systems and Internet of Thing (IoT) demand for robust electronic circuits with optimized performance and functionality, but low cost, size, and power consumption. As a result, there is a need for a textbook that provides a comprehensive treatment of the subject. This book provides state-of-the-art coverage of RF and Microwave Techniques and Technologies, covers important topics: transmission-line theory, passive and semiconductor d...

Wohnsitzverlagerung nach Österreich und in die Schweiz

• Author(s): Verena Schönwetter

• Categories: Business & Economics

• Type: Book
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• Published: 2010-11-22
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• Publisher: Springer-Verlag

Verena Schönwetter untersucht ausgehend von typisierten Vermögensstrukturen die steuerlichen Wirkungen eines Umzugs nach Österreich und in die Schweiz. Hierbei werden in einem Simultanplanungsmodell die erbschafts- und einkommenssteuerlichen Folgen dargestellt und Empfehlungen für die Wahl des steueroptimalen Zuzugsstaats abgeleitet.