Permanent Cfc Look Through Act Of 2014

Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.4N/5 ( download)

DOWNLOAD NOW!

Download or read book Permanent CFC Look-Through Act of 2014 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2014 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.78/5 ( download)

DOWNLOAD NOW!

Download or read book Permanent CFC Look-Through Act of 2014 :. written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Congress. House
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.83/5 ( download)

DOWNLOAD NOW!

Download or read book Permanent CFC Look-Through Act of 2014, May 2, 2014, 113-2 House Report 113-428 written by United States. Congress. House and published by . This book was released on 2014* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.62/5 ( download)

DOWNLOAD NOW!

Download or read book Report on the Legislative and Oversight Activities of the Committee on Ways and Means During the ... Congress written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2015 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author :
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.79/5 ( download)

DOWNLOAD NOW!

Download or read book Schedule of Serial Set Volumes written by and published by . This book was released on 2016 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264241159
Total Pages : 75 pages
Book Rating : 4.52/5 ( download)

DOWNLOAD NOW!

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.

Author :
Publisher :
ISBN 13 :
Total Pages : 574 pages
Book Rating : 4.21/5 ( download)

DOWNLOAD NOW!

Download or read book Report to the House Committee on Ways and Means on Present Law and Suggestions for Reform Submitted to the Tax Reform Working Groups written by and published by . This book was released on 2013 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Kevin Holmes
Publisher : IBFD
ISBN 13 : 9087220235
Total Pages : 433 pages
Book Rating : 4.35/5 ( download)

DOWNLOAD NOW!

Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Author : Ajit Kumar Singh
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403533641
Total Pages : 234 pages
Book Rating : 4.43/5 ( download)

DOWNLOAD NOW!

Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.

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

DOWNLOAD NOW!

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.