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Tax treaties and controlled foreign company legislation : pushing the boundaries / Daniel Sandler
| Tax treaties and controlled foreign company legislation : pushing the boundaries / Daniel Sandler |
| Autore | Sandler, Daniel |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | The Hague ; London ; Boston : Kluwer Law International, c1998 |
| Descrizione fisica | xxv, 298 p. ; 25 cm. |
| Disciplina | 341.4844 |
| Collana | The Chartered Institute of Taxation ; 2 |
| Soggetto topico | Doppia tassazione |
| ISBN | 9041196536 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISALENTO-991003806079707536 |
Sandler, Daniel
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| The Hague ; London ; Boston : Kluwer Law International, c1998 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Salento | ||
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The taxation of permanent establishments : a critical analysis of the authorised OECD approach and its implementation in German tax law under specific consideration of the challenges imposed to the PE concept by the digitalisation of the economy / / Sven Hentschel
| The taxation of permanent establishments : a critical analysis of the authorised OECD approach and its implementation in German tax law under specific consideration of the challenges imposed to the PE concept by the digitalisation of the economy / / Sven Hentschel |
| Autore | Hentschel Sven |
| Pubbl/distr/stampa | Wiesbaden, Germany : , : Springer Gabler, , [2021] |
| Descrizione fisica | 1 online resource (521 pages) |
| Disciplina | 341.4844 |
| Collana | Hallesche Schriften Zur Betriebswirtschaft Ser. |
| Soggetto topico | International business enterprises - Taxation - Law and legislation |
| ISBN | 3-658-34000-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Foreword -- Acknowledgements -- Contents -- Abbreviations -- List of Figures -- List of Tables -- 1 A. Introduction -- I. Context -- II. Objectives and Research Approach -- III. Structure -- 2 B. Overarching Principles of Tax Policy -- I. Preliminary Remarks -- II. Equity -- 1. Dimensions of Equity -- 2. Inter-Nation Equity -- 3. Inter-Taxpayer Equity -- III. Neutrality -- 1. Fundamental Concept -- 2. Capital Export Neutrality -- 3. Capital Import Neutrality -- 4. Capital Ownership Neutrality -- 5. Significance for the Subject under Investigation -- IV. Efficiency -- 1. Fundamental Concept -- 2. Significance for the Subject under Investigation -- V. Certainty and Simplicity -- 1. Fundamental Concept -- 2. Significance for the Subject under Investigation -- VI. Effectiveness and Fairness -- 1. Fundamental Concept -- 2. Significance for the Subject under Investigation -- VII. Flexibility -- 1. Fundamental Concept -- 2. Significance for the Subject under Investigation -- 3 C. Fundamentals of the Taxation of Permanent Establishments -- I. Historical Development of the PE Concept -- 1. Origins of the PE Concept -- 2. Adoption of the PE Concept in International Tax Treaties -- 3. The Emergence of the OECD Model Tax Convention -- 4. The BEPS Project and Its Implications for the PE Concept -- II. Rationale and Justification Underlying the PE Concept -- III. PE Definition under German Tax Law -- 1. Conceptual Foundation -- 2. Essential Characteristics of a PE under Section 12 GFC -- 3. Positive List Indicating a PE -- 4. Special PE Cases -- 5. Permanent Representative -- IV. PE Definition under Tax Treaty Law -- 1. Conceptual Foundations of Tax Treaty Law -- 2. Structure of Article 5 OECD MC -- 3. Essential Characteristics of a PE under Article 5 OECD-MC -- 4. Positive List Indicating a PE -- 5. Preparatory or Auxiliary Activities.
6. Special PE Cases -- 7. Implementation of BEPS Action 7 Outcomes via MLI -- V. Interim Conclusion -- 4 D. The Attribution of Profits to Permanent Establishments -- I. The Attribution of Profits to PEs under Tax Treaty Law -- 1. Specifics of Profit Attribution in the PE Context -- 2. Methods of Profit Attribution -- 3. Interpretation of Article 7 OECD MC (pre-2010 version) -- 4. Implementation of the Authorised OECD Approach -- 5. Documentation Requirements -- II. The Attribution of Profits to PEs under National Tax Law -- 1. Need for National Implementation of the AOA Approach -- 2. Implementation of the AOA Approach in Section 1 ETRA -- 3. The 2-Step Approach According to Section 1(5) Sentence 3 and 4 ETRA in conjunction with the Provisions of the BsGaV -- 4. Restricted Applicability of the German AOA Principles -- 5. Documentation Requirements under German National Law -- 5 E. Digitalisation of the Economy and Its Implications for the PE Concept -- I. Tax Challenges Arising from the Digitalisation of the Economy -- 1. Preliminary Remarks -- 2. Common Characteristics of Digitalised Business Models and their Tax Implications -- 3. Classification of Digitalised Business Models -- 4. Value Creation in the Digital Economy -- II. BEPS Action Points Affecting Taxation of PE's -- 1. Preliminary Remarks -- 2. BEPS Action 7: Prevention of the Avoidance of the PE Status -- 3. BEPS Actions 8-10: Aligning Transfer Pricing Outcomes with Value Creation -- 4. BEPS Action 3: Designing Effective CFC Rules -- 5. Evaluation of the Effectiveness of the BEPS Actions -- III. Case Studies Illustrating the Challenges Arising from the Digitalisation of the Economy for the PE Concept -- 1. Case Study 1: Online Retailer -- 2. Case Study 2: Online Advertiser -- IV. Taxing the Digitalised Economy -- 1. The Underlying Problem. 2. Different Views by the Members of the Inclusive Framework -- 3. Unilateral Actions Introduced by Countries -- 4. The Need for a Common Approach -- 6 F. Adapting the International Corporate Tax System to the Digitalisation of the Economy -- I. Where Do We Stand in the Ongoing Debate -- II. Overview of Pillar One Blueprint -- 1. Conceptual Foundation -- 2. New Taxing Right (Amount A) -- 3. New Profit Allocation Rules (Amount A and B) -- 4. Tax Certainty -- III. Assessment of Pillar One Blueprint in Light of the Overarching Principles of Tax Policy -- 1. Preliminary Remarks -- 2. Equity -- 3. Neutrality -- 4. Efficiency -- 5. Certainty and Simplicity -- 6. Effectiveness and Fairness -- 7. Flexibility -- 8. Overall Evaluation -- IV. Recommendations for Remaining Work -- 1. Scope of Amount A -- 2. New Nexus Rule under Amount A -- 3. Tax Base Determination -- 4. Revenue Sourcing Rules -- 5. Segmentation Framework -- 6. Implementation and Administration -- 7 G. Conclusion -- Annex -- Table of Cases -- Table of Statutes -- Other Documentations and Internet Resources -- Legal Status of the Cited Double Tax Agreements -- References. |
| Record Nr. | UNINA-9910488712103321 |
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Hentschel Sven
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| Wiesbaden, Germany : , : Springer Gabler, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The impact of community law on tax treaties: issue and solutions / by Pasquale Pistone
| The impact of community law on tax treaties: issue and solutions / by Pasquale Pistone |
| Autore | Pistone, Pasquale |
| Pubbl/distr/stampa | The Hague ; London ; New York : Kluwer Law International, c2002 |
| Descrizione fisica | XV, 405 p. ; 24 cm |
| Disciplina | 341.4844 |
| Collana | Eucotax series on European taxation |
| ISBN | 90-411-9860-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-990008278850403321 |
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Pistone, Pasquale
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| The Hague ; London ; New York : Kluwer Law International, c2002 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Transactional adjustments in transfer pricing / / Aitor Navarro
| Transactional adjustments in transfer pricing / / Aitor Navarro |
| Autore | Navarro Aitor |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBDF, , [2017] |
| Descrizione fisica | 1 online resource (xxx, 350 pages) |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
International business enterprises - Taxation - Law and legislation
Transfer pricing - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 90-8722-436-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511624403321 |
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Navarro Aitor
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| Amsterdam, The Netherlands : , : IBDF, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Transactional adjustments in transfer pricing / / Aitor Navarro
| Transactional adjustments in transfer pricing / / Aitor Navarro |
| Autore | Navarro Aitor |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBDF, , [2017] |
| Descrizione fisica | 1 online resource (xxx, 350 pages) |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
International business enterprises - Taxation - Law and legislation
Transfer pricing - Law and legislation |
| ISBN | 90-8722-436-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910795530103321 |
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Navarro Aitor
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||
| Amsterdam, The Netherlands : , : IBDF, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Transactional adjustments in transfer pricing / / Aitor Navarro
| Transactional adjustments in transfer pricing / / Aitor Navarro |
| Autore | Navarro Aitor |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBDF, , [2017] |
| Descrizione fisica | 1 online resource (xxx, 350 pages) |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
International business enterprises - Taxation - Law and legislation
Transfer pricing - Law and legislation |
| ISBN | 90-8722-436-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910823304103321 |
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Navarro Aitor
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| Amsterdam, The Netherlands : , : IBDF, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik
| Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik |
| Autore | Torvik Oddleif |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
| Descrizione fisica | 1 online resource (877 pages) : illustrations |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
Transfer pricing - Taxation - Law and legislation
Intellectual property - Taxation Intangible property - Taxation Corporations - Taxation License agreements |
| Soggetto genere / forma | Electronic books. |
| ISBN |
90-8722-497-4
90-8722-496-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910494631203321 |
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Torvik Oddleif
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| Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik
| Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik |
| Autore | Torvik Oddleif |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
| Descrizione fisica | 1 online resource (877 pages) : illustrations |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
Transfer pricing - Taxation - Law and legislation
Intellectual property - Taxation Intangible property - Taxation Corporations - Taxation License agreements |
| ISBN |
90-8722-497-4
90-8722-496-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910793439003321 |
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Torvik Oddleif
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| Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik
| Transfer pricing and intangibles : us and oecd arm's lenght distribution of operation profits from IP value chains / / Oddleif Torvik |
| Autore | Torvik Oddleif |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
| Descrizione fisica | 1 online resource (877 pages) : illustrations |
| Disciplina | 341.4844 |
| Collana | IBFD doctoral series |
| Soggetto topico |
Transfer pricing - Taxation - Law and legislation
Intellectual property - Taxation Intangible property - Taxation Corporations - Taxation License agreements |
| ISBN |
90-8722-497-4
90-8722-496-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910819137003321 |
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Torvik Oddleif
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| Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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