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Proyecto de la OCDE y del G-20 sobre la erosión de la base imponible y el traslado de beneficios
ISSN: 24156108 Year: 2016 Publisher: Paris OECD,

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London Marriage Duty assessment 1695
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Year: 2011 Publisher: [Place of publication not identified] : [publisher not identified],

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Transcribed assessments for the Marriage Duty of 1695, for the City of London parishes of St Botolph Aldgate, St Mary le Bow, St Martin Ironmonger Lane, All Hallows Honey Lane and St Mary Colechurch. Produced by the IHR/Birkbeck/Cambridge 'People in Place' project (2003-6).


Book
La rémunération du dirigeant d'entreprise : Aspects sociaux et fiscaux (Belgique)
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ISBN: 2874555800 2874557811 9782874555800 Year: 2015 Publisher: Cork : Primento Digital Publishing,

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Cet ouvrage a pour but d'analyser de manière efficace les perspectives et opportunités qui s'offrent aux dirigeants d'entreprise tout au long de leur carrière, en fournissant au lecteur une vision globale, transversale et interdisciplinaire du sujet.Tout d'abord, Gabrielle Eymael se penche sur le statut social du dirigeant d'entreprise et décrit la couverture sociale et les conditions d'octroi de chaque prestation. Elle expose ensuite la méthode de calcul des cotisations, permettant à l'indépendant de prévoir le montant de ses prochaines charges sociales. Enfin, les réformes en matière de dro

Issues Related to Article 14 of the OECD Model Tax Convention
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ISBN: 1280029838 9786610029839 9264181237 9789264181236 9264176438 Year: 2000 Volume: 7 Publisher: Paris : OECD Publishing,

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The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction between those activities and entities satisfactory and easy to apply? What are the practical differences between taxation under Article 7 and 14? This report analyses those questions in detail and concludes that there is no practical difference between the two Articles or if any differences did in fact exist, there is no valid policy justification for them. It recommends that Article 14 be eliminated from the Model and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.


Book
Advance pricing agreements : a global analysis : is there a safe harbour for multinational enterprises operating in a global economy?
Author:
ISBN: 904119651X 9789041196514 Year: 1998 Publisher: London : Cambridge, MA : Kluwer Law International,


Book
Précis de droit fiscal
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ISBN: 2959970209 9782959970207 Year: 2006 Publisher: Luxembourg : Legitech,

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Book
Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
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ISBN: 9264209689 9264209670 Year: 2014 Publisher: Paris : OECD Publishing,

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Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten. Schlupflöcher, die zwischen den einzelnen nationalstaatlichen Regimen entstehen, können somit von multinationalen Unternehmen dazu genutzt werden, ihre Abgaben durch trickreiche Steuergestaltung zu minimieren. Der OECD-Aktionsplan, der sich gegen die Erosion von Steuerbemessungsgrundlagen und die Gewinnverlagerung (Base Erosion and Profit Shifting - BEPS) richtet, benennt 15 Maßnahmen, durch die Regierungen in Zukunft verhindern können, dass internationale Firmen wenig oder gar keine Steuern zahlen.


Book
EU Tax Law and Policy in the 21st Century.
Authors: --- ---
ISBN: 9041188150 9041188177 9041188169 9789041188151 Year: 2017 Publisher: Alphen Aan Den Rijn Wolters KLuwer

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EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.


Book
European tax law
Authors: ---
ISBN: 9041198687 9789041198686 Year: 2001 Publisher: London : Kluwer Law International,

European tax law.
Authors: ---
ISBN: 9041106928 9789041106926 Year: 1997 Publisher: London Kluwer Law International

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