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Current tax treaty issues : 50th anniversary of the International Tax Group / / edited by Prof. Guglielmo Maisto
| Current tax treaty issues : 50th anniversary of the International Tax Group / / edited by Prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (729 pages) |
| Disciplina | 341.484 |
| Collana | EC and international tax law series |
| Soggetto topico |
Double taxation
Taxation - Law and legislation |
| ISBN | 90-8722-597-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910794071603321 |
| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Current tax treaty issues : 50th anniversary of the International Tax Group / / edited by Prof. Guglielmo Maisto
| Current tax treaty issues : 50th anniversary of the International Tax Group / / edited by Prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (729 pages) |
| Disciplina | 341.484 |
| Collana | EC and international tax law series |
| Soggetto topico |
Double taxation
Taxation - Law and legislation |
| ISBN | 90-8722-597-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910812043703321 |
| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
New trends in the definition of permanent establishment / / edited by prof. Guglielmo Maisto
| New trends in the definition of permanent establishment / / edited by prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2019 |
| Descrizione fisica | 1 online resource (1,020 pages) : illustrations |
| Disciplina | 343.04 |
| Collana | EC and International Tax Law Series |
| Soggetto topico |
Double taxation
International business enterprises - Taxation - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 90-8722-553-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511473003321 |
| Amsterdam, The Netherlands : , : IBFD, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
New trends in the definition of permanent establishment / / edited by prof. Guglielmo Maisto
| New trends in the definition of permanent establishment / / edited by prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2019 |
| Descrizione fisica | 1 online resource (1,020 pages) : illustrations |
| Disciplina | 343.04 |
| Collana | EC and International Tax Law Series |
| Soggetto topico |
Double taxation
International business enterprises - Taxation - Law and legislation |
| ISBN | 90-8722-553-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910793986903321 |
| Amsterdam, The Netherlands : , : IBFD, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
New trends in the definition of permanent establishment / / edited by prof. Guglielmo Maisto
| New trends in the definition of permanent establishment / / edited by prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2019 |
| Descrizione fisica | 1 online resource (1,020 pages) : illustrations |
| Disciplina | 343.04 |
| Collana | EC and International Tax Law Series |
| Soggetto topico |
Double taxation
International business enterprises - Taxation - Law and legislation |
| ISBN | 90-8722-553-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910825627503321 |
| Amsterdam, The Netherlands : , : IBFD, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto
| Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2016 |
| Descrizione fisica | 1 online resource (720 pages) : illustrations |
| Disciplina | 343.04 |
| Collana | EC and international tax law series |
| Soggetto topico |
Double taxation
Entertainers - Taxation - Law and legislation Sports personnel - Taxation - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 90-8722-362-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910466282703321 |
| Amsterdam, The Netherlands : , : IBFD, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto
| Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2016 |
| Descrizione fisica | 1 online resource (720 pages) : illustrations |
| Disciplina | 343.04 |
| Collana | EC and international tax law series |
| Soggetto topico |
Double taxation
Entertainers - Taxation - Law and legislation Sports personnel - Taxation - Law and legislation |
| ISBN | 90-8722-362-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The Canadian/US experience / Chris Anderson -- The EU experience / Daniel Gutmann -- The influence of EU law on the design of domestic tax law for entertainers and sportspersons / Alexander Rust -- Historical development of article 17 OECD model : from the League of Nations to the 2010 OECD model / Andrea Parolini -- The 2014 changes to article 17 of the OECD model tax convention / Jacques Sasseville -- Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons / Axel Cordewener -- Image rights, sponsoring and advertising income / Mario Tenore -- The application of article 17(2) of the OECD model convention / Angel Juarez -- Elimination of double taxation relief : credit vs exemption / Dick Molenaar -- International sports events and tournaments / Karolina Tetłak -- Football players : employees rather than sportspersons: an exception to article 17 OECD model / Stéphane Rychen -- Argentina / Alejandro E. Messineo -- Australia / Michael Dirkis -- Austria / Matthias Mayer and Stephanie Zolles -- Belgium / Anne Mieke Vandekerkhove and Ellen Vandingenen -- Canada / Chris Anderson and Lance Fraser -- France / Ivana Zivanovic -- Germany / Carsten Schlotter -- Italy / Mario Tenore -- Netherlands / Dick Molenaar -- Poland / Karolina Tetłak -- Portugal / Tiago Marreiros Moreira -- Spain / Angel Juarez -- Switzerland / Ruth Bloch-Riemer -- United kingdom / Euan Lawson -- United states / Monica Oliveira -- Conclusions / Augusto Fantozzi. |
| Record Nr. | UNINA-9910797081203321 |
| Amsterdam, The Netherlands : , : IBFD, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto
| Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2016 |
| Descrizione fisica | 1 online resource (720 pages) : illustrations |
| Disciplina | 343.04 |
| Collana | EC and international tax law series |
| Soggetto topico |
Double taxation
Entertainers - Taxation - Law and legislation Sports personnel - Taxation - Law and legislation |
| ISBN | 90-8722-362-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The Canadian/US experience / Chris Anderson -- The EU experience / Daniel Gutmann -- The influence of EU law on the design of domestic tax law for entertainers and sportspersons / Alexander Rust -- Historical development of article 17 OECD model : from the League of Nations to the 2010 OECD model / Andrea Parolini -- The 2014 changes to article 17 of the OECD model tax convention / Jacques Sasseville -- Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons / Axel Cordewener -- Image rights, sponsoring and advertising income / Mario Tenore -- The application of article 17(2) of the OECD model convention / Angel Juarez -- Elimination of double taxation relief : credit vs exemption / Dick Molenaar -- International sports events and tournaments / Karolina Tetłak -- Football players : employees rather than sportspersons: an exception to article 17 OECD model / Stéphane Rychen -- Argentina / Alejandro E. Messineo -- Australia / Michael Dirkis -- Austria / Matthias Mayer and Stephanie Zolles -- Belgium / Anne Mieke Vandekerkhove and Ellen Vandingenen -- Canada / Chris Anderson and Lance Fraser -- France / Ivana Zivanovic -- Germany / Carsten Schlotter -- Italy / Mario Tenore -- Netherlands / Dick Molenaar -- Poland / Karolina Tetłak -- Portugal / Tiago Marreiros Moreira -- Spain / Angel Juarez -- Switzerland / Ruth Bloch-Riemer -- United kingdom / Euan Lawson -- United states / Monica Oliveira -- Conclusions / Augusto Fantozzi. |
| Record Nr. | UNINA-9910810038503321 |
| Amsterdam, The Netherlands : , : IBFD, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto
| Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2018] |
| Descrizione fisica | 1 online resource (xxxv, 733 pages) |
| Disciplina | 341.7543 |
| Collana | EC and international tax law series |
| Soggetto topico | Intellectual property - Taxation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 90-8722-464-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511709103321 |
| Amsterdam, The Netherlands : , : IBFD, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto
| Taxation of intellectual property under domestic law, EU law and tax treaties / / edited by Prof. Guglielmo Maisto |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2018] |
| Descrizione fisica | 1 online resource (xxxv, 733 pages) |
| Disciplina | 341.7543 |
| Collana | EC and international tax law series |
| Soggetto topico | Intellectual property - Taxation |
| ISBN | 90-8722-464-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Chapter 1: Taxation of intellectual property (IP) in domestic tax law / Valta, M. ; p. 3-16.
Chapter 10: Austria / Damberger, R. Gradwohl, H-P. ; p. 229-271. Chapter 11: Brazil / Castro, L. Freitas de Moraes e ; p. 273-320. Chapter 12: Canada / Scheuerman, J. ; p. 321-349. Chapter 13: China (People's Rep.) / Na, L. ; p. 351-381. Chapter 14: France / Daudé, M. ; p. 383-418. Chapter 15: Germany / Schmid, F. ; p. 419-467. Chapter 16: Italy / Brazzalotto, A. ; p. 469-534. Chapter 17: Netherlands / Zalmai, Z. ; p. 535-593. Chapter 18: Spain / Gil García, E. ; p. 595-637. Chapter 19: Switzerland / Hongler, P. Schlegel, L. ; p. 639-656. Chapter 2: Intellectual property (IP) income and tax treaty abuse : relevance of BEPS Actions 5 and 8-10 for the principal purpose test / Danon, R.J. ; p. 17-34. Chapter 20: United Kingdom / Fairpo, A. ; p. 657-694. Chapter 21: United States / Neumann, L.B. Ushakova-Stein, J. Ruig, D.N. de Knobler, M.D. McElroy, S.P. ; p. 695-729. Chapter 3: An EU free movement and State aid perspective on the development of IP in a foreign PE / Douma, S.C.W. ; p. 37-50. Chapter 4: Open issues in the application of Interest and Royalty Directive in royalty payments / Arginelli, P. ; p. 51-94. Chapter 5: Source vs residence taxation of royalties : a historical perspective / Sasseville, J. ; p. 97-115. Chapter 6: Article 12 OECD/UN Models : definition of royalties and "overlapping" between articles 7, 12 and 13 / Martín Jiménez, A.J. ; p. 117-143. Chapter 7: Royalties in the context of the multilateral instrument, the principle purpose test and the limitation on benefits provison / Chatel, S. ; p. 147-159. Chapter 8: Transfers of intangibles under tax treaties (although all the fun stuff is in the Transfer Pricing Guidelines) / Brown, P.A. ; p. 161-182. Chapter 9: Australia / Black, C.M. ; p. 185-228. |
| Record Nr. | UNINA-9910795532103321 |
| Amsterdam, The Netherlands : , : IBFD, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
