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 |
| 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
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| Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre <distributor>, c1999 | ||
| Lo trovi qui: Univ. del Salento | ||
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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 | ||
| Lo trovi qui: Univ. Federico II | ||
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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 | ||
| Lo trovi qui: Univ. Federico II | ||
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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 | ||
| Lo trovi qui: Univ. Federico II | ||
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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 | ||
| Lo trovi qui: Univ. Federico II | ||
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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 | ||
| Lo trovi qui: Univ. Federico II | ||
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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 | ||
| Lo trovi qui: Univ. Federico II | ||
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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.
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| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010 | ||
| Lo trovi qui: Univ. Federico II | ||
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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.
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| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010 | ||
| Lo trovi qui: Univ. Federico II | ||
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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.
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| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010 | ||
| Lo trovi qui: Univ. Federico II | ||
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