Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.This book presents a unique and detailed insight into the taxation of shipping and air transport activities in an international context and is therefore an essential reference source for international tax students, practitioners and academics.

Intellectual property --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Economic aspects. --- Accounting --- Law and legislation. --- Taxation --- Law and legislation --- E-books --- Australie --- Autriche --- Belgique --- Brésil --- Bulgarie --- Canada --- Chine --- Colombie --- Chypre --- Tchèque, République --- Danemark --- Estonie --- Finlande --- France --- Allemagne --- Grèce --- Hongrie --- Inde --- Irlande --- Israël --- Italie --- Japon --- Kenya --- Corée du Sud --- Lettonie --- Luxembourg --- Malaysie --- Malte --- Mexico --- Pays-Bas --- Nigeria --- Norvège --- Pérou --- Pologne --- Portugal --- Roumanie --- Russie --- Singapour --- Slovénie --- Afrique du Sud --- Espagne --- Suède --- Suisse --- Thailande --- Turquie --- Ukraine --- Royaume-Uni --- États-Unis

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This paper is a preliminary review of the design of and early experience with IMF-supported programs in Indonesia, Korea, and Thailand during 1997-98. The review takes into account developments as of October 1998, and was the basis for a discussion of the programs by the IMF's Executive Board in December 1998.

International finance --- International Monetary Fund --- Thailand --- Indonesia --- South Korea --- Economic assistance --- Economic policy --- Korea --- 338.22 --- 339.732 --- banken --- monetair beleid --- coree --- fmi --- indonesie --- politique economique --- thailande --- ID / Indonesia - Indonesie --- KR / South Korea - Zuid Korea - Corée du Sud --- TH / Thailand - Thailande --- 333.825 --- 331.01 --- 338.341.1 --- 333.432.8 --- 333.453 --- 333.481 --- 333.451.7 --- 333.420.0 --- 330.05 --- 332.152 --- Economische organisatieleer. Economisch beleid. Economische politiek --- Internationale banken. Wereldbank. Ontwikkelingsbank. Investeringsbank. Comecom, samenwerkingsbank. Europees monetair fonds. Europees ontwikkelingsfonds. Europese investeringsbank. Europese monetaire --- korea --- imf --- economisch beleid --- thailand --- Deviezenpolitiek. Interventies. --- Evolutie van de economische cycli. --- Financiële hulp aan de Derde Wereld. --- Internationale monetaire organisatie. Internationaal Muntfonds. Algemene leningovereenkomsten. --- Internationale munt. Rekeneenheden. --- Monetaire crisissen, hervormingen, saneringen en stabilisering. --- Speculatie. Wisselrisico's. --- Theorieën in verband met de keuze van de geldstandaard. Currency substitution. Foreign currency deposits. --- Mezhdunarodnyĭ vali︠u︡tnyĭ fond --- Международный валютный фонд --- Miz︠h︡narodnyĭ vali︠u︡tnyĭ fond --- Fundo Monetário Internacional --- Fondo Monetario Internacional --- IMF (International Monetary Fund) --- FMI (International Monetary Fund) --- Internationaler Währungsfonds --- Kokusai Tsūka Kikin --- Fonds monétaire international --- Kukche Tʻonghwa Kigŭm --- Kansainvälinen Valuuttarahasto --- Kuo chi huo pi chi chin --- Fondul Monetar International --- Ṣundūq al-Naqd al-Dawlī --- Fondo M. Internacional --- IWF (International Monetary Fund) --- Kō̜ngthun Kānngœ̄n rawāng Prathēt --- MVF (International Monetary Fund) --- Międzynarodowy Fundusz Walutowy --- Mulya Aramudala --- I.M.F. (International Monetary Fund) --- Quỹ tiè̂n tệ quó̂c té̂ --- Nemzetközi Valuta Alap --- صندوق النقد الدولي --- 国际货币基金组织 --- 国際通貨基金 --- 國際貨幣基金組織 --- Fundu Monetariu Internacional --- Ṣundūq al-Naqd al-Duwalī --- DNT (Organization) --- Economic policy. --- Working papers --- 339.732 Ida. Ibrd. Bird. Ifc. Imf. Speciale trekkingsrechten. Bank voor internationale betalingen. Internationaal monetair systeem --- 339.732 Internationale banken. Wereldbank. Ontwikkelingsbank. Investeringsbank. Comecom, samenwerkingsbank. Europees monetair fonds. Europees ontwikkelingsfonds. Europese investeringsbank. Europese monetaire --- Ida. Ibrd. Bird. Ifc. Imf. Speciale trekkingsrechten. Bank voor internationale betalingen. Internationaal monetair systeem --- 338.22 Economische organisatieleer. Economisch beleid. Economische politiek --- Internationaal monetair fonds --- International monetary fund --- Evolutie van de economische cycli --- Theorieën in verband met de keuze van de geldstandaard. Currency substitution. Foreign currency deposits --- Internationale monetaire organisatie. Internationaal Muntfonds. Algemene leningovereenkomsten --- Speculatie. Wisselrisico's --- Internationale munt. Rekeneenheden --- Monetaire crisissen, hervormingen, saneringen en stabilisering --- Deviezenpolitiek. Interventies --- Financiële hulp aan de Derde Wereld --- IMF --- International Monetary Fund - Economic assistance --- Indonesia - Economic policy --- Thailand - Economic policy --- Korea - Economic policy --- Banks and Banking --- Foreign Exchange --- Macroeconomics --- Money and Monetary Policy --- Public Finance --- Exports and Imports --- Fiscal Policy --- Financial Institutions and Services: General --- Investment --- Capital --- Intangible Capital --- Capacity --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Currency --- Foreign exchange --- Monetary economics --- Finance --- International economics --- Exchange rates --- Fiscal stance --- Financial sector --- Depreciation --- Fiscal policy --- Economic sectors --- National accounts --- Currencies --- Money --- Financial services industry --- Saving and investment --- Korea, Republic of

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This paper explores the experience of six countries (Chile, Colombia, Egypt, Mexico, Spain and Thailand) with capital inflows. It illustrates that although capital inflows are usually beneficial, too great an inflow can become a problem and make it difficult for authorities to choose the appropriate policy response.

International finance --- Capital movements --- Economic stabilization --- Economic policy --- Case studies --- -Economic stabilization --- -Economic policy --- -339.72 --- 339.7 --- (100) --- $?$94/03 --- marche international des capitaux --- politique economique --- taux de change --- CL / Chile - Chili --- CO / Colombia - Colombie --- EG / Egypt - Egypte --- ES / Spain - Spanje - Espagne --- MX / Mexico - Mexique --- TH / Thailand - Thailande --- 382.242.0 --- 331.31 --- 336.401 --- 332.042 --- 330.05 --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Adjustment, Economic --- Business stabilization --- Economic adjustment --- Stabilization, Economic --- Capital flight --- Capital flows --- Capital inflow --- Capital outflow --- Flight of capital --- Flow of capital --- Movements of capital --- Balance of payments --- Foreign exchange --- Internationaal betalingsverkeer. Valutahandel. Wisselmarkten. Deviezenhandel. Internationale kapitaalmarkt. Flow and funds analysis. Betalingsbalans. Internationale geldmarkt. --- internationale kapitaalmarkt --- economisch beleid --- wisselkoers --- Balans van het kapitaalverkeer: algemeenheden. --- Economisch beleid. --- Verband tussen begrotingspolitiek en economische evolutie. --- Working papers --- Case studies. --- 339.72 Internationaal betalingsverkeer. Valutahandel. Wisselmarkten. Deviezenhandel. Internationale kapitaalmarkt. Flow and funds analysis. Betalingsbalans. Internationale geldmarkt. --- 339.72 --- Economisch beleid --- Verband tussen begrotingspolitiek en economische evolutie --- Balans van het kapitaalverkeer: algemeenheden --- Internationaal betalingsverkeer. Valutahandel. Wisselmarkten. Deviezenhandel. Internationale kapitaalmarkt. Flow and funds analysis. Betalingsbalans. Internationale geldmarkt --- Capital movements - Case studies --- Economic stabilization - Case studies --- Economic policy - Case studies --- Banks and Banking --- Exports and Imports --- Foreign Exchange --- Macroeconomics --- Money and Monetary Policy --- International Investment --- Long-term Capital Movements --- Current Account Adjustment --- Short-term Capital Movements --- Central Banks and Their Policies --- Public Enterprises --- Public-Private Enterprises --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- International economics --- Currency --- Banking --- Monetary economics --- Finance --- Capital inflows --- Current account deficits --- Current account --- Exchange rates --- Sterilization --- Central banks --- Investments, Foreign --- Banks and banking --- Thailand