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Taxes --- Taxation. --- Taxation --- 336.2 --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Finance, Public --- Revenue

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L'imposition des professions libérales et des autres activités de caractère indépendant dans le cadre de l'article 14 du Modèle de Convention fiscale de l'OCDE pose certains problèmes. Par exemple, quelles sont les activités et entités qui relèvent de l'article 14 par opposition à l'article 7 sur les bénéfices des entreprises ? La distinction entre ces activités et entités est-elle satisfaisante et facile à appliquer ? Quelles sont les différences pratiques qui existent entre l'imposition sous l'article 7 et l'imposition sous l'article 14 ? Cet ouvrage examine ces questions de manière détaillée et conclut qu'il n'y a pas de différences pratiques entre les deux articles et que, dans le cas où des différences apparaîtraient, elles ne pourraient être justifiées sur le plan de la politique fiscale. En conséquence, il recommande que l'article 14 soit supprimé du Modèle et décrit les modifications à apporter aux articles et aux commentaires du Modèle.

Taxation --- Industries --- Industrial production --- Industry --- Economics --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Industries, Primitive

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This is a political history of Labour's use of the tax system from 1906 to 1979: an epilogue brings the story up to the present, surveying New Labour's tax policies and dilemmas. Richard Whiting's broad-ranging, lucid and readable study examines how Labour used tax to further its political aims of funding welfare, managing the economy, promoting fairness and achieving greater equality. Whiting also shows the limits of Labour's ability to achieve a more equal society in this way, assesses the ability and standing of key figures in the Labour movement, and delineates the problems caused by the political role of the trade unions. This study provides an original perspective on Labour's history, and is a valuable contribution to understanding both the tax structure and the politics of twentieth-century Britain more generally.

Great Britain - Politics and government - 20th cen. --- Taxation. --- Taxation --- Political Science --- Law, Politics & Government --- Public Finance --- History --- Great Britain --- Politics and government --- Arts and Humanities --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue

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Taxation --- Local taxation --- Finance, Public --- Local finance --- Intergovernmental fiscal relations --- Law and legislation --- States. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Cameralistics --- Public finance --- Law and legislation&delete& --- States --- Revenue --- Currency question --- Public finances --- Taxation - Law and legislation - United States - States. --- Local taxation - Law and legislation - United States. --- Finance, Public - Law and legislation - United States - States. --- Local finance - Law and legislation - United States. --- Intergovernmental fiscal relations - United States.

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Taxes --- Netherlands --- 336.2 --- Tax incidence --- -Taxation --- -Discrimination --- -Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Finance, Public --- Revenue --- Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Bias --- Interpersonal relations --- Minorities --- Toleration --- Belastingsakkoorden. Belastingswezen--EC --- Law and legislation --- -Law and legislation --- -Theses --- Discrimination --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--EC --- 336.2 Belastingsakkoorden. Belastingswezen--EC --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--EC --- -Belastingsakkoorden. Belastingswezen--EC --- -Bias --- Duties --- Theses