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The Application of the OECD model tax convention to partnerships / OECD
The Application of the OECD model tax convention to partnerships / OECD
Autore Organisation for Economic Co-operation and Development
Pubbl/distr/stampa Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre , c1999
Descrizione fisica 129 p. : ill. ; 23 cm.
Disciplina 343
Collana Issues in international taxation ; no. 6
Soggetto topico International business enterprises - Law and legislation
International business enterprises - Taxation - Law and legislation
ISBN 9264170774
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991001338859707536
Organisation for Economic Co-operation and Development  
Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre <distributor>, c1999
Materiale a stampa
Lo trovi qui: Univ. del Salento
Opac: Controlla la disponibilità qui
The external tax strategy of the EU in a post-BEPS environment / / editor, Adolfo Martín Jiménez
The external tax strategy of the EU in a post-BEPS environment / / editor, Adolfo Martín Jiménez
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2019
Descrizione fisica 1 online resource (417 pages) : illustrations
Disciplina 349.497
Soggetto topico International business enterprises - Taxation - Law and legislation
Taxation - Law and legislation - European Union countries
Soggetto genere / forma Electronic books.
ISBN 90-8722-503-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910494618803321
Amsterdam, The Netherlands : , : IBFD, , 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The external tax strategy of the EU in a post-BEPS environment / / editor, Adolfo Martín Jiménez
The external tax strategy of the EU in a post-BEPS environment / / editor, Adolfo Martín Jiménez
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2019
Descrizione fisica 1 online resource (417 pages) : illustrations
Disciplina 349.497
Soggetto topico International business enterprises - Taxation - Law and legislation
Taxation - Law and legislation - European Union countries
ISBN 90-8722-503-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910793542303321
Amsterdam, The Netherlands : , : IBFD, , 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The external tax strategy of the EU in a post-BEPS environment / / editor, Adolfo Martín Jiménez
The external tax strategy of the EU in a post-BEPS environment / / editor, Adolfo Martín Jiménez
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2019
Descrizione fisica 1 online resource (417 pages) : illustrations
Disciplina 349.497
Soggetto topico International business enterprises - Taxation - Law and legislation
Taxation - Law and legislation - European Union countries
ISBN 90-8722-503-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910828488703321
Amsterdam, The Netherlands : , : IBFD, , 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
GAARs : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others]
GAARs : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2016
Descrizione fisica 1 online resource (748 pages) : illustrations
Disciplina 343.04
Collana WU Institute for Austrian and International Tax Law European and international tax law and policy series
Soggetto topico Transfer pricing - Taxation - Law and legislation
Tax evasion - Prevention - International cooperation
Tax planning
International business enterprises - Taxation - Law and legislation
Tax evasion - Law and legislation
Soggetto genere / forma Electronic books.
ISBN 90-8722-353-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910493686103321
Amsterdam, The Netherlands : , : IBFD, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
GAARs : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others]
GAARs : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2016
Descrizione fisica 1 online resource (748 pages) : illustrations
Disciplina 343.04
Collana WU Institute for Austrian and International Tax Law European and international tax law and policy series
Soggetto topico Transfer pricing - Taxation - Law and legislation
Tax evasion - Prevention - International cooperation
Tax planning
International business enterprises - Taxation - Law and legislation
Tax evasion - Law and legislation
ISBN 90-8722-353-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910797079503321
Amsterdam, The Netherlands : , : IBFD, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
GAARs : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others]
GAARs : a key element of tax systems in the post-beps world / / edited by Michael Lang [and five others]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , 2016
Descrizione fisica 1 online resource (748 pages) : illustrations
Disciplina 343.04
Collana WU Institute for Austrian and International Tax Law European and international tax law and policy series
Soggetto topico Transfer pricing - Taxation - Law and legislation
Tax evasion - Prevention - International cooperation
Tax planning
International business enterprises - Taxation - Law and legislation
Tax evasion - Law and legislation
ISBN 90-8722-353-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910821517503321
Amsterdam, The Netherlands : , : IBFD, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Autore Cockfield Arthur J.
Pubbl/distr/stampa Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Descrizione fisica 1 online resource (355 p.)
Disciplina 343.04
Soggetto topico Investments, Foreign - Taxation - Law and legislation
International business enterprises - Taxation - Law and legislation
Double taxation
Law and globalization
Soggetto genere / forma Electronic books.
ISBN 1-4426-6002-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization / Cockfield, Arthur J. -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson / Cockfield, Arthur J. -- 3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis / Halkyard, Andrew / Linghui, Ren -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes / Edgar, Tim -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning / Clark, W. Steven -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing / Li, Jinyan -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches / McLure, Charles E. -- 8. Missing Women: Gender-Impact Analysis and International Taxation / Lahey, Kathleen -- 9. Globalization and the Hong Kong Revenue Regime / Cullen, Richard / Wong, Antonietta -- PART III: Tax Treaties -- 10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries / Brooks, Kim -- 11. Tax Treaties and the Taxation of Non-residents' Capital Gains / Krever, Richard -- 12. Tax Treaty Templates / Thuronyi, Victor -- PART IV: Taxing Cross-border Services and Service Providers -- 13. Tax Discrimination and Trade in Services: Should the Non-discrimination Article in the OECD Model Treaty Provide the Missing Link between Tax and Trade Agreements? / Brown, Catherine -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty / Arnold, Brian J. -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index
Record Nr. UNINA-9910457256403321
Cockfield Arthur J.  
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Autore Cockfield Arthur J.
Pubbl/distr/stampa Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Descrizione fisica 1 online resource (355 p.)
Disciplina 343.04
Soggetto topico Investments, Foreign - Taxation - Law and legislation
International business enterprises - Taxation - Law and legislation
Double taxation
Law and globalization
ISBN 1-4426-6002-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Introduction : The last battleground of globalization / Arthur J. Cockfield -- Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield -- China's tax incentive regime for foreign direct investment : an eassonian analysis / Andrew Halkyard and Ren Linghui -- Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar -- Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark -- Improving inter-nation equity through territorial taxation and tax sparing / Jinyan Li -- Harmonizing corporate income taxes in the United States and the european union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr -- Missing women : gender-impact analysis and international taxation / Kathleen Lahey -- Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- Canada's evolving tax treaty policy toward low-income countries / Kim Brooks -- Tax treaties and the taxation of non-residents' capital gains / Richard Krever -- Tax treaty templates / Victor Thuronyi -- Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Catherine Brown -- The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold -- Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.
Record Nr. UNINA-9910781673503321
Cockfield Arthur J.  
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield
Autore Cockfield Arthur J.
Pubbl/distr/stampa Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Descrizione fisica 1 online resource (355 p.)
Disciplina 343.04
Soggetto topico Investments, Foreign - Taxation - Law and legislation
International business enterprises - Taxation - Law and legislation
Double taxation
Law and globalization
ISBN 1-4426-6002-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Introduction : The last battleground of globalization / Arthur J. Cockfield -- Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield -- China's tax incentive regime for foreign direct investment : an eassonian analysis / Andrew Halkyard and Ren Linghui -- Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar -- Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark -- Improving inter-nation equity through territorial taxation and tax sparing / Jinyan Li -- Harmonizing corporate income taxes in the United States and the european union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr -- Missing women : gender-impact analysis and international taxation / Kathleen Lahey -- Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- Canada's evolving tax treaty policy toward low-income countries / Kim Brooks -- Tax treaties and the taxation of non-residents' capital gains / Richard Krever -- Tax treaty templates / Victor Thuronyi -- Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Catherine Brown -- The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold -- Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.
Record Nr. UNINA-9910820894103321
Cockfield Arthur J.  
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui