Ibfd International Tax Glossary

Author : Julie Rogers-Glabush
Publisher : IBFD
ISBN 13 : 908722057X
Total Pages : 561 pages
Book Rating : 4.70/5 ( download)

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Download or read book IBFD International Tax Glossary written by Julie Rogers-Glabush and published by IBFD. This book was released on 2009 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in English; alphabetical listing of some 400 English terms together with their French, German, Spanish and Dutch equivalents; cross-referenced listing of terms indicating similar, related and contrasting terms; abbreviations and bibliographical references to aid further research; a list of tax-related organizations, with brief descriptions and Internet addresses; accurate descriptions of both traditional and more obscure terms; expanded coverage of terms relating to customs, VAT, capital taxes, transfer pricing and EU tax law terminology; a separate extensive list of tax-related organizations in some 40 countries.

Author : Julie Rogers-Glabush
Publisher :
ISBN 13 : 9789087223038
Total Pages : 648 pages
Book Rating : 4.3X/5 ( download)

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Download or read book IBFD International Tax Glossary written by Julie Rogers-Glabush and published by . This book was released on 2015 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Susan M. Lyons
Publisher :
ISBN 13 :
Total Pages : 372 pages
Book Rating : 4.81/5 ( download)

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Download or read book International Tax Glossary written by Susan M. Lyons and published by . This book was released on 1996 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IBFD International Tax Glossary is currently in its third, revised edition. Since the first edition was published on the occasion of the IBFD's 50th anniversary in 1988, this definitive & authoritative desk reference has been continuously expanded & updated to reflect the changes taking place in international tax & investment. The International Tax Glossary provides the broadest possible coverage of the language of taxation. The first part of this book gives clear, concise definitions in English of more than 2,000 tax terms. The second part gives an alphabetical listing of 400 English terms from the first part of the book with their French, German & Spanish equivalents. Naturally, the International Tax Glossary provides accurate descriptions of all those traditional terms that confuse those new to or unfamiliar with tax. However, it also looks at the more exotic terms that leave even those with many years of experience in the profession guessing about their exact meaning, such as: * Bed & Breakfasting, the practice of selling shares late in the day & repurchasing them the next day in order to establish a loss or to offset a capital gain * Wash Sale, a tax avoidance device whereby a person claims a loss on the sale of securities but has in fact acquired (or contracted to do so) substantially similar or identical securities * Olim, an Israeli term for new immigrants who are given various tax benefits * Rort, an Australian term denoting the deliberate & blatant exploitation of an opportunity in an improper, if not technically illegal, manner * Alcabala, an old Spanish turnover tax levied on the sales price or exchange value of tangible property The listing of terms with their subscriptions is extensively cross-referenced indicating similar or related terms as well as contrasting terms.

Author : Barry Larking
Publisher :
ISBN 13 :
Total Pages : 448 pages
Book Rating : 4.61/5 ( download)

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Download or read book International Tax Glossary written by Barry Larking and published by . This book was released on 2001 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Mark Brabazon
Publisher : Cambridge University Press
ISBN 13 : 1108492258
Total Pages : 417 pages
Book Rating : 4.56/5 ( download)

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Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2019-05-02 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.

Author : International Bureau of Fiscal Documentation
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.50/5 ( download)

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Download or read book IBFD international tax topics written by International Bureau of Fiscal Documentation and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Organisation for Economic Co-operation and Development
Publisher : OECD
ISBN 13 :
Total Pages : 172 pages
Book Rating : 4.19/5 ( download)

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Download or read book Controlled Foreign Company Legislation written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1996 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.

Author : Philip J. Warner
Publisher : IBFD
ISBN 13 : 9076078610
Total Pages : 588 pages
Book Rating : 4.18/5 ( download)

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Download or read book Luxembourg in International Tax Planning written by Philip J. Warner and published by IBFD. This book was released on 2004 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study, divided into five parts: a short introduction to Luxembourg as a country and financial centre; calculation of profits taxes and other taxes to which a fully-taxable resident business is subject; the fully-taxable "special purposes vehicles" available in Luxembourg including banking and reinsurance; tax exempt vehicles, the 1929 holding company and investment funds; and corporate reorganizations and examples of how Luxembourg could be used in international tax planning

Author : Marc Schmitz
Publisher :
ISBN 13 : 9789087223359
Total Pages : pages
Book Rating : 4.58/5 ( download)

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Download or read book Luxembourg in International Tax written by Marc Schmitz and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Yuichi Ikeda
Publisher : International Monetary Fund
ISBN 13 : 1451849923
Total Pages : 61 pages
Book Rating : 4.29/5 ( download)

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Download or read book Treatment of Intercompany Transfer Pricing for Tax Purposes written by Yuichi Ikeda and published by International Monetary Fund. This book was released on 1992-09-01 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules. Various systems, proposed or introduced to improve the predictability of taxation, are also examined. This paper further reviews the recent discussions on the “commensurate-with-income” standard and the pricing methodologies proposed thereunder. It finally reviews some alternative approaches to international income allocation which are proposed or adopted in lieu of the transfer pricing approach.