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Biblioteca

MARC Lista (tabellare)
Taxation, Data and Destination : An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation
Taxation, Data and Destination : An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation
Autore Sinnig Julia
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (401 pages)
Collana IBFD Doctoral
Soggetto topico Corporations
ISBN 9789087227791
9789087227784
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Disclaimer -- Acknowledgements -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Presentation of the topic and problems -- 1.1.1. Challenges of the digitalized economy -- 1.1.2. Tax concerns triggered by digital activities -- 1.1.3. Requirements for a tax solution -- 1.2. Questions and objectives guiding this research -- 1.2.1. Research question -- 1.2.2. State of the art and merit of the research -- 1.2.3. Delimitation of the research and methodology -- 1.3. Structure of the book -- Chapter 2: The Destination-Based Corporate Tax Proposals -- 2.1. Introduction -- 2.2. A broader DBCT: The DBCFT -- 2.2.1. Rationale behind the DBCFT -- 2.2.2. Personal and objective scope and taxable base of the DBCFT -- 2.2.3. Territorial scope: Destination basis -- 2.2.4. Preliminary justification of the DBCFT to respond to digital tax challenges -- 2.3. The proposed solution: The DDBCT -- 2.3.1. Rationale behind the DDBCT -- 2.3.2. Characteristics of the DDBCT -- 2.3.2.1. Personal and objective scope -- 2.3.2.1.1. Digitalized goods or services, including goods and services provided through digitalized means -- 2.3.2.1.2. User data -- 2.3.2.1.3. User participation -- 2.3.2.2. Territorial scope: Destination basis -- 2.3.2.2.1. Definition of destination -- 2.3.2.2.2. Localizability of the four options -- 2.3.2.3. Taxable base and tax rate -- 2.3.2.4. The use of thresholds -- 2.3.3. Preliminary justification of the DDBCT to answer the digital tax challenges -- 2.3.4. Distinguishing the DDBCT from other proposals -- 2.4. Conclusion -- Chapter 3: The Reality of the Digitalized Economy: Practical Issues Deduced from Business Models -- 3.1. Introduction -- 3.2. Historic context of the discussion on the tax challenges of digitalized business models -- 3.3. E-commerce.
3.3.1. Definition of e-commerce -- 3.3.2. Personal data and user participation in e-commerce -- 3.3.3. Tax treatment of e-commerce -- 3.3.3.1. Taxation today: Application of articles 7 and 5 of the OECD Model -- 3.3.3.2. Taxation under DDBCT and DBCFT -- 3.3.4. Interim conclusion on the taxation of e-commerce -- 3.4. Intermediation services/digital multi-sided markets -- 3.4.1. Definition of intermediation services/digital multi-sided markets -- 3.4.1.1. Online market places and online brokerage services -- 3.4.1.2. Online advertising -- 3.4.1.2.1. Classification of online advertising -- 3.4.1.2.2. Defining the functioning of online advertising -- 3.4.1.2.3. Examples: Google and Facebook's advertising models -- 3.4.1.3. Online gaming -- 3.4.2. Personal data and user participation in intermediation services and their location -- 3.4.2.1. Online market places and online brokerage services -- 3.4.2.2. Online advertising -- 3.4.2.3. Online gaming -- 3.4.3. Tax treatment of intermediation services -- 3.4.3.1. Taxation today -- 3.4.3.1.1. Online market places and online brokerage services: Articles 7 and 5 of the OECD Model and article 12A of the UN Model -- 3.4.3.1.2. Online advertising network intermediaries: Articles 7 and 5 of the OECD Model -- 3.4.3.1.3. Online gaming: Articles 7, 5 and 12 of the OECD Model -- 3.4.3.2. Taxation under DDBCT and DBCFT -- 3.4.3.2.1. Online market places and online brokerage services -- 3.4.3.2.2. Online advertising intermediary services -- 3.4.3.2.3. Online gaming services -- 3.4.4. Interim conclusion on the taxation of intermediation services/digital multi-sided markets -- 3.5. Cloud computing -- 3.5.1. Definition of "cloud computing" -- 3.5.2. Personal data and user participation in cloud computing -- 3.5.3. Tax treatment of cloud computing.
3.5.3.1. Taxation today: Articles 7, 5, 12 and 13 of the OECD Model and article 12A of the UN Model -- 3.5.3.2. Taxation under DDBCT and DBCFT -- 3.5.4. Interim conclusion on the taxation of cloud computing -- 3.6. Conclusion -- 3.6.1. Delimitation of digitalized business models and reliance on personal data and user participation -- 3.6.2. Current taxation of business models: Application of articles 7, 5 and 12 of the OECD Model and article 12A of the UN Model -- 3.6.3. Conclusion on issues regarding the application of DBCFT and DDBCT to the examined business models -- 3.6.3.1. Definition of the "user" -- 3.6.3.2. Definition of the "destination" -- 3.6.3.3. Open issues with DBCFT and DDBCT -- 3.6.3.3.1. Localization of users under DDBCT -- 3.6.3.3.2. Association of cash flows with non-paying users under DBCFT -- Chapter 4: Compatibility of a DBCT with DTCs, EU Law and WTO Law -- 4.1. Introduction -- 4.2. Compatibility with DTCs -- 4.2.1. Scope of application of DTCs: Requirements of articles 1-4 of the OECD Model -- 4.2.1.1. Articles 1, 3 and 4 of the OECD Model: Personal scope of application -- 4.2.1.2. Objective scope of application of article 2 of the OECD Model: Taxes covered -- 4.2.1.2.1. Wording of article 2(1) and (2) of the OECD Model and the definition of "income" -- 4.2.1.2.2. The distinction between direct and indirect taxes: Turnover and cash flow as taxable bases -- 4.2.1.2.3. Article 2(3) and (4) of the OECD Model: Listed and "identical or substantially similar" taxes -- 4.2.1.2.4. The system of DTCs: Congruence of the regulatory framework of DTCs and destination based taxes -- 4.2.1.2.5. The role of legislative intent for the qualification as a tax covered under article 2 of the OECD Model -- 4.2.1.2.6. Other design features impacting the qualification of taxes as "taxes covered" -- 4.2.1.3. Interim conclusion.
4.2.2. Relevance of DTCs if DDBCT and DBCFT are not covered by them -- 4.2.2.1. Application of articles 26 and 27 of the OECD Model and reflections on the allocation of taxing powers -- 4.2.2.2. Requirements set by article 24(1) of the OECD Model: Non-discrimination -- 4.2.3. Alternative result: DTCs are applicable to DBCFT and DDBCT - Potential conflicts with substantive DTC provisions -- 4.2.3.1. Principal conflicting provisions: Articles 7 and 5 of the OECD Model -- 4.2.3.2. Other conflicting provisions -- 4.2.3.3. Difficulties in the application of article 23A and B of the OECD Model: Double taxation relief -- 4.2.3.4. Relevance of article 25 of the OECD Model: Mutual agreement procedure -- 4.2.4. Interim conclusion -- 4.3. Compatibility with EU Law -- 4.3.1. General considerations -- 4.3.2. Competences of Member States and the European Union -- 4.3.3. Primary EU law -- 4.3.3.1. Rules relating to intra-community deliveries of goods -- 4.3.3.1.1. Adoption of a DBCT by a Member State -- 4.3.3.1.2. Adoption of a DBCT by the European Union -- 4.3.3.2. Fundamental freedoms -- 4.3.3.2.1. Adoption of a DBCT by a Member State -- 4.3.3.2.1.1. The sectoral application of the DDBCT -- 4.3.3.2.1.2. Turnover as the tax basis of the DDBCT -- 4.3.3.2.1.3. The border tax adjustment of the DBCFT -- 4.3.3.2.2. Adoption of a DBCT by the European Union -- 4.3.3.3. State aid considerations -- 4.3.3.3.1. Adoption of a DBCT by a Member State -- 4.3.3.3.1.1. The sectoral and turnover-based application of the DDBCT -- 4.3.3.3.1.2. The exemption of exports of both DBCTs and the border tax adjustment of the DBCFT -- 4.3.3.3.2. Adoption of a DBCT by the European Union -- 4.3.4. Secondary EU law -- 4.3.4.1. Compliance with the VAT Directive -- 4.3.4.2. Compliance with the Parent-Subsidiary Directive -- 4.3.5. Interim conclusion -- 4.3.5.1. Primary EU law.
4.3.5.2. Secondary EU law -- 4.4. Compatibility with WTO law -- 4.4.1. General considerations on the applicability of WTO law -- 4.4.2. Article III of the GATT and article XVII(1) of the GATS: Treatment of imports -- 4.4.3. Articles XVI(1) of the GATT and 3(1)(a) of the ASCM: Treatment of exports -- 4.4.4. Interim conclusion -- 4.5. Conclusion -- 4.5.1. Application of DTCs to DBCFT and DDBCT -- 4.5.2. Interferences of the DDBCT and DBCFT with EU law -- 4.5.3. Interference of the DDBCT and DBCFT with WTO law -- Chapter 5: Compatibility of DDBCT and DBCFT with Data Protection Standards and Related Fundamental Rights -- 5.1. Introduction -- 5.2. The scope of data collection at stake under DBCFT and DDBCT -- 5.3. Application of the Charter -- 5.3.1. General considerations regarding the applicability of the Charter -- 5.3.2. Lessons to be learned on the restriction of data protection rights granted by the Charter -- 5.3.3. Interim conclusion -- 5.4. Application of the GDPR -- 5.4.1. General considerations -- 5.4.2. Scope of application of the GDPR and its limits -- 5.4.2.1. Material and territorial scope of application of the GDPR -- 5.4.2.1.1. Material scope of application of the GDPR -- 5.4.2.1.2. Territorial scope of application of the GDPR -- 5.4.2.2. Limits to the scope of application of the GDPR -- 5.4.2.2.1. Article 2(2)(a) of the GDPR -- 5.4.2.2.2. Article 2(2)(d) of the GDPR -- 5.4.2.2.3. Interim conclusion -- 5.4.3. Substantive provisions of the GDPR potentially affected -- 5.4.4. Carve-out from the rights protected by the GDPR -- 5.4.5. Articles 5(1)(b) and 6(1)(e) of the GDPR: Purpose limitation -- 5.4.6. Article 11 of the GDPR: Limited obligations under the GDPR if data are pseudonymized -- 5.4.7. Interim conclusion -- 5.5. Application of the ECHR -- 5.5.1. General considerations regarding the applicability of the ECHR.
5.5.2. Lessons to be learned on the restriction of data protection rights granted by the ECHR.
Record Nr. UNINA-9910820263003321
Sinnig Julia  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Taxing Crypto-Asset Transactions
Taxing Crypto-Asset Transactions
Autore Parsons Shaun
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Descrizione fisica 1 online resource (413 pages)
Disciplina 343.04
Collana IBFD Doctoral
Soggetto topico Cryptocurrencies - Taxation - Law and legislation
Cryptocurrencies - Law and legislation
Electronic commerce - Law and legislation
Taxation - Law and legislation
ISBN 9789087228033
9789087228026
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Chapter 1: Introduction -- 1.1. Crypto-assets, the digitalized economy and the international tax system -- 1.2. The creation of Bitcoin -- 1.3. The global proliferation of crypto-assets -- 1.4. Overview of this book -- Chapter 2: Research Objective and Methodology -- 2.1. Research objective -- 2.2. Research paradigm -- 2.2.1. The legal research paradigm -- 2.2.1.1. Doctrinal research and comparative analysis -- 2.2.1.2. Reform-oriented research -- 2.2.2. Normative frameworks applied -- 2.2.2.1. The OECD Model -- 2.2.2.2. The UN Model Double Tax Convention between Developed and Developing Countries -- 2.2.2.3. The text of the articles of the model tax conventions -- 2.2.2.4. The principles of good tax design -- 2.3. Research methodology -- 2.3.1. Selection of the constant comparison research method -- 2.3.2. Application of the adapted constant comparison research method to this book -- 2.3.3. Use of computer-assisted qualitative data analysis software -- Chapter 3: Review of the Current State of the Taxation of Crypto-Assets -- 3.1. Introduction -- 3.2. Observations -- 3.2.1. Differences in terminology -- 3.2.2. Differences in identity or nature -- 3.2.3. Limited number of legislative amendments -- 3.2.4. Differences in scope of taxpayers addressed -- 3.2.5. Differences in depth and breadth of engagement -- 3.2.6. Relative consistency in VAT treatment -- 3.2.7. Consensus on lack of fiat currency status -- 3.2.8. Contrasting positions on income tax consequences in different jurisdictions -- 3.3. Conclusion -- Chapter 4: Crypto-Asset Analysis -- 4.1. Introduction -- 4.2. Proposed primary use cases -- 4.3. Identification of possible taxable events -- 4.4. Development of transaction categories -- 4.4.1. Origination -- 4.4.2. Original through fiat currency deposits.
4.4.3. Origination through sales of crypto-asset tokens by originators -- 4.4.3.1. ICO and other market sales -- 4.4.3.2. Investor sales -- 4.4.3.3. Recapitalization (debt auction) -- 4.4.4. Origination through remuneration or incentive -- 4.4.4.1. Developer allocation -- 4.4.4.2. Remuneration and other incentives -- 4.4.4.3. Third-party developers -- 4.4.4.4. Block rewards -- 4.4.5. Origination through fortuitous issuances and receipts -- 4.4.5.1. Airdrop participation -- 4.4.5.2. Hard fork -- 4.4.6. Origination through retention -- 4.4.7. Origination transaction structuring -- 4.4.8. Summary on origination -- 4.4.9. Possible uses by post-origination acquirers -- 4.4.10. Use as a medium of exchange -- 4.4.10.1. Payment solution -- 4.4.10.2. Inter-currency transfer -- 4.4.10.3. Payment of transaction fees -- 4.4.10.4. Payment of counterparty transaction fees -- 4.4.11. Use in involuntary transfers -- 4.4.11.1. Incentivized hacking -- 4.4.11.2. Theft -- 4.4.12. Use in holding -- 4.4.12.1. Minimum account balance -- 4.4.12.2. Network usage and network delegation -- 4.4.12.3. DPoS candidacy and delegation -- 4.4.12.4. Future hard fork and airdrop participation -- 4.4.13. Use in speculation and investment -- 4.4.14. Summary on possible uses by post-acquisition acquirers -- 4.4.15. Extinction -- 4.4.16. Extinction as a medium of exchange -- 4.4.16.1. Transaction and storage fees -- 4.4.16.2. DPoS candidacy -- 4.4.17. Extinction in speculation and investment -- 4.4.17.1. Repurchases -- 4.4.17.2. Surplus auctions (supply reduction) -- 4.4.18. Extinction through redemptions -- 4.4.19. Extinction through involuntary transfers -- 4.4.19.1. Penalties -- 4.4.19.2. Non-existent accounts -- 4.4.19.3. Lost access -- 4.4.20. Summary on extinction -- 4.5. Conclusion -- Chapter 5: Tax Analysis of Identified Categories -- 5.1. Introduction.
5.2. Origination by fiat currency deposit -- 5.2.1. Introduction -- 5.2.2. Direct tax consequences for the originator -- 5.2.3. Direct tax consequences for the transferee -- 5.3. Sale of crypto-asset tokens by originators -- 5.3.1. Introduction -- 5.3.2. Rejection of classification as issuance of financial instrument -- 5.3.2.1. Debt instrument -- 5.3.2.2. Equity instrument -- 5.3.2.3. Derivative financial instrument -- 5.3.3. Rejection of classification as royalties - OECD Model Tax Convention -- 5.3.4. Rejection of classification as royalties - UN Model Double Tax Convention -- 5.3.5. Rejection of classification as fees for technical services - UN Model Double Tax Convention -- 5.3.6. Rejection of classification as income from immovable property -- 5.3.7. Classification as business profits -- 5.3.8. Rejection of classification as prepayment for future services -- 5.3.9. Classification as sale of intangible assets -- 5.3.10. Timing of income recognition -- 5.3.10.1. Issue of tokens convertible to native tokens in an ICO -- 5.3.10.2. Issue of tokens incorporating possible future hard fork or airdrop participation -- 5.3.11. Conclusion on income from the sale of crypto-asset tokens by originators -- 5.3.12. Direct tax implications for the originator -- 5.3.13. Direct tax implication for the transferee -- 5.4. Origination as remuneration or incentive -- 5.4.1. Introduction -- 5.4.2. Allocations retained -- 5.4.3. Allocation as remuneration or incentive -- 5.4.3.1. Direct tax consequences for the originator -- 5.4.3.2. Direct tax consequences for the transferee - as employee -- 5.4.3.3. Direct tax consequences for the transferee - as director -- 5.4.3.4. Direct tax consequences for the transferee - as independent provider (OECD Model) -- 5.4.3.5. Direct tax consequences for the transferee - as independent provider (UN Model).
5.4.4. Allocation to third-party developers -- 5.4.4.1. Direct tax consequences for the originator -- 5.4.4.2. Direct tax consequences for the transferee -- 5.4.5. Block rewards -- 5.4.5.1. Direct tax implications for the originator -- 5.4.5.2. Direct tax implications for the transferee -- 5.4.5.3. Proof-of-stake transaction validation -- 5.4.5.4. Delegation of participation rights -- 5.5. Fortuitous issuances and receipts -- 5.5.1. Introduction -- 5.5.2. Direct tax consequences for the originator -- 5.5.3. Direct tax consequences for the transferee -- 5.5.3.1. Hard forks -- 5.5.3.2. Airdrops -- 5.5.4. Fortuitous receipts and the determination of cost or basis -- 5.6. Retentions -- 5.6.1. Introduction -- 5.6.2. Direct tax consequences for the originator -- 5.7. Medium of exchange -- 5.7.1. Introduction -- 5.7.2. Tokens originated through fiat currency deposits -- 5.7.2.1. Direct tax consequences for the transferor -- 5.7.2.2. Direct tax consequences for the transferee -- 5.7.3. Tokens originated by all other means -- 5.7.3.1. Direct tax consequences for the transferor -- 5.7.3.2. Direct tax consequences for the transferee -- 5.8. Redemptions -- 5.8.1. Introduction -- 5.8.2. Direct tax consequences for the transferor -- 5.8.3. Direct tax consequences for the transferee -- 5.9. Holding -- 5.9.1. Introduction -- 5.9.2. Direct tax consequences for the holder/transferor -- 5.9.2.1. Network usage rights -- 5.9.2.2. Delegation of network usage rights -- 5.9.2.3. Disposal of tokens -- 5.9.3. Direct tax consequences for the transferee -- 5.10. Speculation and investment -- 5.10.1. Introduction -- 5.10.2. Tokens originated through fiat currency deposits -- 5.10.2.1. Direct tax consequences for the transferor -- 5.10.2.2. Direct tax consequences for the transferee -- 5.10.3. Tokens originated by all other means.
5.10.3.1. Direct tax consequences for the transferor -- 5.10.3.2. Direct tax consequences for the transferee -- 5.11. Involuntary transfer -- 5.11.1. Introduction -- 5.11.2. Direct tax consequences for the transferor -- 5.11.3. Direct tax consequences for the transferee -- 5.12. Conclusion - direct tax consequences of identified transaction categories -- 5.12.1. Classification in terms of the text of the articles of the model tax conventions -- 5.12.2. Considerations for domestic legislation -- 5.12.3. Diagrammatic representation of proposed outcomes -- 5.13. Testing of proposed outcomes against exemplar -- 5.14. Observations on indirect tax consequences of crypto-asset transactions -- 5.14.1. Introduction -- 5.14.2. Origination by fiat currency deposit -- 5.14.3. Sale of crypto-asset tokens by originators -- 5.14.4. Origination as remuneration or incentive -- 5.14.5. Fortuitous issuances and receipts -- 5.14.6. Retentions -- 5.14.7. Medium of exchange -- 5.14.8. Redemptions -- 5.14.9. Holding -- 5.14.10. Speculation and investment -- 5.14.11. Involuntary transfer -- 5.14.12. Conclusion - indirect tax consequences of identified transaction categories -- Chapter 6: Tax Outcomes - Comparison with OECD 2020 Report on the Taxation of Virtual Currencies -- 6.1. Introduction -- 6.2. Direct tax - comparison of findings of this book with the OECD report -- 6.3. Indirect tax - comparison of observations of this study to OECD findings -- 6.4. Conclusion of comparison to OECD 2020 report -- Chapter 7: Jurisdictional Taxing Rights - Current Application and Future Considerations -- 7.1. Current application -- 7.1.1. Introduction -- 7.1.2. Permanent establishment (article 5) -- 7.1.3. Business profits (article 7) -- 7.1.3.1. Negotiable debt instruments -- 7.1.3.2. Sale of intangible assets -- 7.1.3.3. Services rendered - block rewards and transaction fees.
7.1.3.4. Services rendered - incentive for services outside of an employment relationship.
Record Nr. UNINA-9910860886303321
Parsons Shaun  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing / / Anuschka Bakker and Sharvari Kale
Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing / / Anuschka Bakker and Sharvari Kale
Autore Bakker Anuschka
Edizione [2nd revised edition.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Descrizione fisica 1 online resource (933 pages)
Altri autori (Persone) KaleSharvari
Soggetto topico Prix de transfert
Fiscalité
Arbitrage international
Aide de l'Etat
economic model
exchange rate
international arbitration
transfer pricing
State aid
tax system
ISBN 90-8722-730-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910795104903321
Bakker Anuschka  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing / / Anuschka Bakker and Sharvari Kale
Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing / / Anuschka Bakker and Sharvari Kale
Autore Bakker Anuschka
Edizione [2nd revised edition.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Descrizione fisica 1 online resource (933 pages)
Disciplina 343.05267
Altri autori (Persone) KaleSharvari
Soggetto topico Prix de transfert
Fiscalité
Arbitrage international
Aide de l'Etat
economic model
exchange rate
international arbitration
transfer pricing
State aid
tax system
ISBN 90-8722-730-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910815694803321
Bakker Anuschka  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
UAE International Tax
UAE International Tax
Autore Hull Howard R
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Descrizione fisica 1 online resource (461 pages)
Disciplina 342.53504
Altri autori (Persone) ScaliaRoberto
Soggetto topico Taxation--Law and legislation
ISBN 90-8722-736-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Table of Contents -- Introduction -- Part 1: UAE Tax Overview -- Chapter 1: Tax Jurisdictions -- 1.1. Introduction -- 1.2. Federal -- 1.3. Emirates -- 1.4. Free zones -- Chapter 2: Direct Tax -- 2.1. Introduction -- 2.2. Corporate tax -- 2.3. Personal tax -- Chapter 3: Indirect Tax -- 3.1. Introduction -- 3.2. Value added tax -- 3.2.1. Scope -- 3.2.2. Registration -- 3.2.2.1. Mandatory registration -- 3.2.2.2. Voluntary registration -- 3.2.2.3. Group registration -- 3.2.3. Types of supply -- 3.2.3.1. Standard-rated supplies -- 3.2.3.2. Zero-rated supplies -- 3.2.3.3. Exempt supplies -- 3.2.3.4. Out-of-scope supplies -- 3.2.3.5. Deemed supplies -- 3.2.3.6. Profit margin supplies -- 3.2.4. Place, date and value of supplies -- 3.2.5. Output VAT -- 3.2.5.1. Goods -- 3.2.5.2. Services -- 3.2.5.3. Price display -- 3.2.5.4. Tax invoices -- 3.2.6. Input VAT -- 3.2.6.1. Input tax recovery -- 3.2.6.2. Blocked input tax -- 3.2.6.3. Timing of recovery -- 3.2.6.4. Input tax apportionment -- 3.2.7. VAT refunds -- 3.2.7.1. Government entities and charities -- 3.2.7.2. New residences -- 3.2.7.3. Business visitors -- 3.2.7.4. Tourists -- 3.2.7.5. Exhibitions and conferences -- 3.2.8. VAT reporting -- 3.2.8.1. Filing and payment -- 3.2.8.2. Voluntary disclosures -- 3.2.8.3. Record keeping -- 3.3. Customs duty -- 3.3.1. Importer of record -- 3.3.2. Tariff classification -- 3.3.3. Rules of origin -- 3.3.4. Valuation of goods -- 3.3.5. Suspension regimes -- 3.3.5.1. Goods in transit256 -- 3.3.5.2. Customs warehouses -- 3.3.5.3. Free zones and tax-free shops -- 3.3.5.4. Temporary admission -- 3.3.5.5. Import for re-export -- 3.3.6. Exemptions -- 3.3.7. Reimportation -- 3.4. Excise tax -- 3.4.1. Excise goods -- 3.4.2. Taxpayers -- 3.4.3. Rates -- 3.4.4. Digital tax stamps -- 3.4.5. Filing and payment.
Part 2: International Tax Treaties -- Chapter 4: Treaty Framework -- 4.1. Introduction -- 4.2. Sources of treaty law -- 4.3. Interpretation of tax treaties -- 4.4. Interaction between treaty law and domestic law -- Chapter 5: Scope of Tax Treaties -- 5.1. Introduction -- 5.2. Taxes covered -- 5.3. Period of time covered -- 5.4. Territory covered -- 5.5. Persons covered -- 5.5.1. Residents -- 5.5.2. OECD Model definition -- 5.5.2.1. Context, object and purpose -- 5.5.2.2. Domestic law reference -- 5.5.2.3. Terms of the treaty -- 5.5.3. UAE treaty definitions -- 5.5.3.1. Individuals -- 5.5.3.2. Government bodies and institutions -- 5.5.3.3. Companies and other legal entities -- 5.5.3.4. Trusts, charities and foundations -- 5.5.3.5. Pension schemes -- 5.5.3.6. Collective investment vehicles and real estate investment trusts -- Chapter 6: Immovable Property -- 6.1. Principles of taxation -- 6.2. Allocation of income -- Chapter 7: Business Profits -- 7.1. Principles of taxation -- 7.1.1. General principle -- 7.1.2. International traffic -- 7.2. Permanent establishments defined -- 7.2.1. Legal basis -- 7.2.2. Fixed place of business -- 7.2.3. Representatives -- 7.2.4. Service permanent establishments -- 7.2.5. Subsidiaries -- 7.2.6. The impact of e-commerce -- 7.3. Allocation of profits -- Chapter 8: Transfer Pricing -- 8.1. Introduction -- 8.2. Arm's length prices -- 8.2.1. Introduction -- 8.2.2. Arm's length methods -- 8.2.2.1. Traditional transaction methods -- 8.2.2.2. Transactional profit methods -- 8.3. Documentation and compliance -- 8.3.1. Master File -- 8.3.2. Local File -- 8.3.3. Country-by-country reporting -- 8.4. Consequences of inappropriate transfer pricing practices -- Chapter 9: Dividends -- 9.1. Definition -- 9.2. Taxation in the beneficiary state -- 9.3. Taxation in the source state -- 9.3.1. Limited tax liability.
9.3.2. Beneficial ownership -- 9.3.3. Treaty abuse -- 9.3.4. Extraterritoriality -- 9.4. Procedural considerations -- Chapter 10: Interest -- 10.1. Interest -- Chapter 11: Royalties -- 11.1. Royalties -- Chapter 12: Capital Gains -- 12.1. Capital gains -- Chapter 13: Personal Services -- 13.1. Independent personal services -- 13.2. Dependent personal services -- 13.2.1. General rules -- 13.2.2. Short-term employment (international transfers) -- 13.2.3. Employment in international transport -- 13.3. Directors' fees -- 13.4. Artistes and sportsmen -- 13.5. Government service and members of diplomatic missions and consular posts -- 13.6. Students -- Chapter 14 Pensions -- 14.1. Pensions -- Chapter 15: Other Income -- 15.1. Other income -- Chapter 16: Capital -- 16.1. Capital -- Chapter 17: Double Taxation Relief -- 17.1. Introduction -- 17.2. Double taxation defined -- 17.3. Relief from concurrent full tax liability -- 17.4. Relief from concurrent limited tax liability -- 17.5. Relief from concurrent full and limited tax liability -- 17.5.1. Deduction method -- 17.5.2. Exemption method -- 17.5.3. Credit method -- 17.5.4. UAE tax treaties -- Chapter 18: Anti-Abuse Provisions -- 18.1. Introduction -- 18.2. International developments -- 18.3. Tax evasion or avoidance -- 18.4. Anti-abuse provisions -- 18.4.1. Limitation on benefits -- 18.4.1.1. Publicly traded test -- 18.4.1.2. Ownership and base erosion test -- 18.4.1.3. Active business test -- 18.4.1.4. Derivative benefits test -- 18.4.1.5. Discretionary relief -- 18.4.2. Principal purpose test -- 18.5. Tax policy considerations -- Chapter 19: Non-Discrimination -- 19.1. Introduction -- 19.2. Scope of application -- 19.3. Unlawful discrimination -- 19.3.1. Discrimination on the grounds of nationality -- 19.3.2. Discrimination against businesses -- Chapter 20: Mutual Agreement Procedure.
20.1. Introduction -- 20.2. Request by taxpayers -- 20.3. Request by competent authorities -- 20.4. Arbitration procedure -- Part 3: International Value Added Tax -- Chapter 21: VAT Framework -- 21.1. VAT framework -- Chapter 22: International Goods -- 22.1. Introduction -- 22.2. International imports -- 22.2.1. General principles -- 22.2.1.1. Scope -- 22.2.1.2. Registration requirements -- 22.2.1.3. Place of import -- 22.2.1.4. Taxable base -- 22.2.1.5. Date of import -- 22.2.2. Chargeable events -- 22.2.2.1. Point of entry -- 22.2.2.2. Import VAT deferral -- 22.2.3. Designated zones -- 22.2.3.1. Importation to a designated zone -- 22.2.3.2. Designated zone to mainland United Arab Emirates -- 22.2.3.3. Designated zone to VAT suspension -- 22.2.3.4. Consumption within a designated zone -- 22.2.3.5. Designated zone to designated zone -- 22.2.4. Suspension regimes -- 22.2.5. Exemptions -- 22.2.5.1. VAT exemptions and zero rating -- 22.2.5.2. Customs exemptions -- 22.2.5.3. Personal effects -- 22.2.5.4. Special needs -- 22.2.6. Re-importation -- 22.3. International exports -- 22.3.1. General principles -- 22.3.2. Designated zones -- 22.3.2.1. Mainland United Arab Emirates to designated zone -- 22.3.2.2. VAT suspension to designated zone -- 22.3.2.3. Designated zone to rest of the world -- 22.3.3. Suspension regimes -- 22.3.4. VAT refunds -- 22.3.4.1. Foreign businesses -- 22.3.4.2. Tourist visitors -- 22.3.4.3. Government bodies -- 22.4. Intra-GCC transactions -- 22.4.1. Introduction -- 22.4.2. Business-to-business (B2B) supplies -- 22.4.2.1. Without transport -- 22.4.2.2. With transport -- 22.4.3. Business-to-consumer (B2C) supplies (distance selling) -- 22.4.3.1. Without transport -- 22.4.3.2. With transport -- 22.4.4. Intra-GCC transfers (B2Me) -- 22.4.5. Consumer-to-consumer (C2C) and self-supplies by consumers (C2Me).
Chapter 23: International Services -- 23.1. Introduction -- 23.2. Place-of-supply rules -- 23.2.1. General rules -- 23.2.1.1. Customer status -- 23.2.1.2. Place(s) of residence -- 23.2.2. Special rules -- 23.2.2.1. Leasing means of transport -- 23.2.2.2. International transportation -- 23.2.2.3. Real estate-related services -- 23.2.2.4. Wired and wireless telecommunication and electronic services -- 23.2.2.5. Restaurant, hotel and catering services -- 23.2.2.6. Cultural, artistic, sport, educational and recreational services -- 23.2.2.7. Transport of goods-related services -- 23.3. Designated zone services -- 23.4. Inbound services -- 23.4.1. Registered international suppliers -- 23.4.2. Non-registered international suppliers -- 23.5. Outbound services -- 23.5.1. Zero-rating -- 23.5.2. Qualifying conditions -- 23.5.2.1. Place of the customer -- 23.5.2.2. Nature of the services -- 23.5.3. VAT refunds -- 23.5.3.1. Foreign businesses -- 23.5.3.2. Government bodies -- 23.6. Intra-GCC transactions -- 23.6.1. Business-to-business (B2B) supplies -- 23.6.2. Business-to-consumer (B2C) supplies -- 23.6.3. Consumer-to-consumer (C2C) services -- Part 4: Base Erosion and Profit Shifting -- Chapter 24: International Framework -- 24.1. Introduction -- 24.2. BEPS Action Plan -- 24.3. Inclusive Framework on BEPS -- 24.4. Minimum standards -- 24.4.1. Harmful tax practices -- 24.4.2. Prevention of tax treaty abuse -- 24.4.3. Country-by-country reporting -- 24.4.4. Tax treaty dispute resolution -- Chapter 25: Country-by-Country Reporting -- 25.1. Introduction -- 25.2. Scope -- 25.2.1. UAE headquarters -- 25.2.2. Multinational enterprise groups -- 25.2.3. Consolidated revenue threshold -- 25.3. Entities -- 25.3.1. Ultimate parent entity -- 25.3.2. Surrogate parent entity -- 25.3.3. Reporting entity -- 25.3.4. Constituent entities -- 25.4. Reportable periods.
25.5. Notifications.
Record Nr. UNINA-9910795111603321
Hull Howard R  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
UAE International Tax
UAE International Tax
Autore Hull Howard R
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Descrizione fisica 1 online resource (461 pages)
Disciplina 342.53504
Altri autori (Persone) ScaliaRoberto
Soggetto topico Taxation--Law and legislation
ISBN 90-8722-736-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Table of Contents -- Introduction -- Part 1: UAE Tax Overview -- Chapter 1: Tax Jurisdictions -- 1.1. Introduction -- 1.2. Federal -- 1.3. Emirates -- 1.4. Free zones -- Chapter 2: Direct Tax -- 2.1. Introduction -- 2.2. Corporate tax -- 2.3. Personal tax -- Chapter 3: Indirect Tax -- 3.1. Introduction -- 3.2. Value added tax -- 3.2.1. Scope -- 3.2.2. Registration -- 3.2.2.1. Mandatory registration -- 3.2.2.2. Voluntary registration -- 3.2.2.3. Group registration -- 3.2.3. Types of supply -- 3.2.3.1. Standard-rated supplies -- 3.2.3.2. Zero-rated supplies -- 3.2.3.3. Exempt supplies -- 3.2.3.4. Out-of-scope supplies -- 3.2.3.5. Deemed supplies -- 3.2.3.6. Profit margin supplies -- 3.2.4. Place, date and value of supplies -- 3.2.5. Output VAT -- 3.2.5.1. Goods -- 3.2.5.2. Services -- 3.2.5.3. Price display -- 3.2.5.4. Tax invoices -- 3.2.6. Input VAT -- 3.2.6.1. Input tax recovery -- 3.2.6.2. Blocked input tax -- 3.2.6.3. Timing of recovery -- 3.2.6.4. Input tax apportionment -- 3.2.7. VAT refunds -- 3.2.7.1. Government entities and charities -- 3.2.7.2. New residences -- 3.2.7.3. Business visitors -- 3.2.7.4. Tourists -- 3.2.7.5. Exhibitions and conferences -- 3.2.8. VAT reporting -- 3.2.8.1. Filing and payment -- 3.2.8.2. Voluntary disclosures -- 3.2.8.3. Record keeping -- 3.3. Customs duty -- 3.3.1. Importer of record -- 3.3.2. Tariff classification -- 3.3.3. Rules of origin -- 3.3.4. Valuation of goods -- 3.3.5. Suspension regimes -- 3.3.5.1. Goods in transit256 -- 3.3.5.2. Customs warehouses -- 3.3.5.3. Free zones and tax-free shops -- 3.3.5.4. Temporary admission -- 3.3.5.5. Import for re-export -- 3.3.6. Exemptions -- 3.3.7. Reimportation -- 3.4. Excise tax -- 3.4.1. Excise goods -- 3.4.2. Taxpayers -- 3.4.3. Rates -- 3.4.4. Digital tax stamps -- 3.4.5. Filing and payment.
Part 2: International Tax Treaties -- Chapter 4: Treaty Framework -- 4.1. Introduction -- 4.2. Sources of treaty law -- 4.3. Interpretation of tax treaties -- 4.4. Interaction between treaty law and domestic law -- Chapter 5: Scope of Tax Treaties -- 5.1. Introduction -- 5.2. Taxes covered -- 5.3. Period of time covered -- 5.4. Territory covered -- 5.5. Persons covered -- 5.5.1. Residents -- 5.5.2. OECD Model definition -- 5.5.2.1. Context, object and purpose -- 5.5.2.2. Domestic law reference -- 5.5.2.3. Terms of the treaty -- 5.5.3. UAE treaty definitions -- 5.5.3.1. Individuals -- 5.5.3.2. Government bodies and institutions -- 5.5.3.3. Companies and other legal entities -- 5.5.3.4. Trusts, charities and foundations -- 5.5.3.5. Pension schemes -- 5.5.3.6. Collective investment vehicles and real estate investment trusts -- Chapter 6: Immovable Property -- 6.1. Principles of taxation -- 6.2. Allocation of income -- Chapter 7: Business Profits -- 7.1. Principles of taxation -- 7.1.1. General principle -- 7.1.2. International traffic -- 7.2. Permanent establishments defined -- 7.2.1. Legal basis -- 7.2.2. Fixed place of business -- 7.2.3. Representatives -- 7.2.4. Service permanent establishments -- 7.2.5. Subsidiaries -- 7.2.6. The impact of e-commerce -- 7.3. Allocation of profits -- Chapter 8: Transfer Pricing -- 8.1. Introduction -- 8.2. Arm's length prices -- 8.2.1. Introduction -- 8.2.2. Arm's length methods -- 8.2.2.1. Traditional transaction methods -- 8.2.2.2. Transactional profit methods -- 8.3. Documentation and compliance -- 8.3.1. Master File -- 8.3.2. Local File -- 8.3.3. Country-by-country reporting -- 8.4. Consequences of inappropriate transfer pricing practices -- Chapter 9: Dividends -- 9.1. Definition -- 9.2. Taxation in the beneficiary state -- 9.3. Taxation in the source state -- 9.3.1. Limited tax liability.
9.3.2. Beneficial ownership -- 9.3.3. Treaty abuse -- 9.3.4. Extraterritoriality -- 9.4. Procedural considerations -- Chapter 10: Interest -- 10.1. Interest -- Chapter 11: Royalties -- 11.1. Royalties -- Chapter 12: Capital Gains -- 12.1. Capital gains -- Chapter 13: Personal Services -- 13.1. Independent personal services -- 13.2. Dependent personal services -- 13.2.1. General rules -- 13.2.2. Short-term employment (international transfers) -- 13.2.3. Employment in international transport -- 13.3. Directors' fees -- 13.4. Artistes and sportsmen -- 13.5. Government service and members of diplomatic missions and consular posts -- 13.6. Students -- Chapter 14 Pensions -- 14.1. Pensions -- Chapter 15: Other Income -- 15.1. Other income -- Chapter 16: Capital -- 16.1. Capital -- Chapter 17: Double Taxation Relief -- 17.1. Introduction -- 17.2. Double taxation defined -- 17.3. Relief from concurrent full tax liability -- 17.4. Relief from concurrent limited tax liability -- 17.5. Relief from concurrent full and limited tax liability -- 17.5.1. Deduction method -- 17.5.2. Exemption method -- 17.5.3. Credit method -- 17.5.4. UAE tax treaties -- Chapter 18: Anti-Abuse Provisions -- 18.1. Introduction -- 18.2. International developments -- 18.3. Tax evasion or avoidance -- 18.4. Anti-abuse provisions -- 18.4.1. Limitation on benefits -- 18.4.1.1. Publicly traded test -- 18.4.1.2. Ownership and base erosion test -- 18.4.1.3. Active business test -- 18.4.1.4. Derivative benefits test -- 18.4.1.5. Discretionary relief -- 18.4.2. Principal purpose test -- 18.5. Tax policy considerations -- Chapter 19: Non-Discrimination -- 19.1. Introduction -- 19.2. Scope of application -- 19.3. Unlawful discrimination -- 19.3.1. Discrimination on the grounds of nationality -- 19.3.2. Discrimination against businesses -- Chapter 20: Mutual Agreement Procedure.
20.1. Introduction -- 20.2. Request by taxpayers -- 20.3. Request by competent authorities -- 20.4. Arbitration procedure -- Part 3: International Value Added Tax -- Chapter 21: VAT Framework -- 21.1. VAT framework -- Chapter 22: International Goods -- 22.1. Introduction -- 22.2. International imports -- 22.2.1. General principles -- 22.2.1.1. Scope -- 22.2.1.2. Registration requirements -- 22.2.1.3. Place of import -- 22.2.1.4. Taxable base -- 22.2.1.5. Date of import -- 22.2.2. Chargeable events -- 22.2.2.1. Point of entry -- 22.2.2.2. Import VAT deferral -- 22.2.3. Designated zones -- 22.2.3.1. Importation to a designated zone -- 22.2.3.2. Designated zone to mainland United Arab Emirates -- 22.2.3.3. Designated zone to VAT suspension -- 22.2.3.4. Consumption within a designated zone -- 22.2.3.5. Designated zone to designated zone -- 22.2.4. Suspension regimes -- 22.2.5. Exemptions -- 22.2.5.1. VAT exemptions and zero rating -- 22.2.5.2. Customs exemptions -- 22.2.5.3. Personal effects -- 22.2.5.4. Special needs -- 22.2.6. Re-importation -- 22.3. International exports -- 22.3.1. General principles -- 22.3.2. Designated zones -- 22.3.2.1. Mainland United Arab Emirates to designated zone -- 22.3.2.2. VAT suspension to designated zone -- 22.3.2.3. Designated zone to rest of the world -- 22.3.3. Suspension regimes -- 22.3.4. VAT refunds -- 22.3.4.1. Foreign businesses -- 22.3.4.2. Tourist visitors -- 22.3.4.3. Government bodies -- 22.4. Intra-GCC transactions -- 22.4.1. Introduction -- 22.4.2. Business-to-business (B2B) supplies -- 22.4.2.1. Without transport -- 22.4.2.2. With transport -- 22.4.3. Business-to-consumer (B2C) supplies (distance selling) -- 22.4.3.1. Without transport -- 22.4.3.2. With transport -- 22.4.4. Intra-GCC transfers (B2Me) -- 22.4.5. Consumer-to-consumer (C2C) and self-supplies by consumers (C2Me).
Chapter 23: International Services -- 23.1. Introduction -- 23.2. Place-of-supply rules -- 23.2.1. General rules -- 23.2.1.1. Customer status -- 23.2.1.2. Place(s) of residence -- 23.2.2. Special rules -- 23.2.2.1. Leasing means of transport -- 23.2.2.2. International transportation -- 23.2.2.3. Real estate-related services -- 23.2.2.4. Wired and wireless telecommunication and electronic services -- 23.2.2.5. Restaurant, hotel and catering services -- 23.2.2.6. Cultural, artistic, sport, educational and recreational services -- 23.2.2.7. Transport of goods-related services -- 23.3. Designated zone services -- 23.4. Inbound services -- 23.4.1. Registered international suppliers -- 23.4.2. Non-registered international suppliers -- 23.5. Outbound services -- 23.5.1. Zero-rating -- 23.5.2. Qualifying conditions -- 23.5.2.1. Place of the customer -- 23.5.2.2. Nature of the services -- 23.5.3. VAT refunds -- 23.5.3.1. Foreign businesses -- 23.5.3.2. Government bodies -- 23.6. Intra-GCC transactions -- 23.6.1. Business-to-business (B2B) supplies -- 23.6.2. Business-to-consumer (B2C) supplies -- 23.6.3. Consumer-to-consumer (C2C) services -- Part 4: Base Erosion and Profit Shifting -- Chapter 24: International Framework -- 24.1. Introduction -- 24.2. BEPS Action Plan -- 24.3. Inclusive Framework on BEPS -- 24.4. Minimum standards -- 24.4.1. Harmful tax practices -- 24.4.2. Prevention of tax treaty abuse -- 24.4.3. Country-by-country reporting -- 24.4.4. Tax treaty dispute resolution -- Chapter 25: Country-by-Country Reporting -- 25.1. Introduction -- 25.2. Scope -- 25.2.1. UAE headquarters -- 25.2.2. Multinational enterprise groups -- 25.2.3. Consolidated revenue threshold -- 25.3. Entities -- 25.3.1. Ultimate parent entity -- 25.3.2. Surrogate parent entity -- 25.3.3. Reporting entity -- 25.3.4. Constituent entities -- 25.4. Reportable periods.
25.5. Notifications.
Record Nr. UNINA-9910821578403321
Hull Howard R  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui