23,747円 The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Arti...

12,471円 The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareh...

19,766円 How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establ...

1,581円 Regime da Arbitragem em matéria Tributária (RAT), atualizado até à Lei n.º 66-B/2012, de 31 de Dezembro, anotado e comentado. Inclui a Portaria n.º 112-A/2011, de 22 de Março. Coordenação: Glória Teixeira (Faculdade de Direito da Universidade do Porto). Este livro transpõe para o universo das pub...

20,430円 The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in A...

8,888円 Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in wom...

20,430円 A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one ha...

1,657円 There has not been anything written about U.S. taxation matters that apply to U.S. expats in over a decade.....until now! Larry Lipsher's new book is written especially for the American taxpayer who lives and works outside of the U.S. Tax year 2010 places a whole new set of tax rules regulations ...

39,136円 This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which...

5,837円 No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or some combination thereof. Congress itself has commissioned studies on the feasibility of a system ...

1,334円 Taxing Question , Simple Answer -Volume -1 is devoted to chartered accountants , lawyers , tax officers and tax practitioners to provide answers to most complex questions and difficult to find answers. The selected 25 tax questions are not easy to find answers and nothing is clear in the Income T...

12,154円 The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and invest...