Resultados de Pesquisa

INGLÊS

Ifa: Environmental Taxes And Charges - Environmental Taxes And Charges

de International Fiscal Association

258,38€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 Environmental Taxes and Charges describes and analyzes the experiences that have accrued with such eco-taxes as are already in existence or whose introduction is being planned in various countries.Besides a description of the different taxes and charges in use, and their technical design, the book also covers the motives underlying the taxes and charges, and important aspects of their consequences for the environment, revenue and internal competition.
INGLÊS

Ifa: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions - How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

de International Fiscal Association

90,10€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 This work examines whether international law recognizes the concept of abuse of rights, and whether this concept of abuse of rights can be applied to tax treaties.
INGLÊS

Ifa: Secondary Adjustments And Related Aspects Of Transfer Pricing Corrections - Secondary Adjustments And Related Aspects Of Transfer Pricing Corrections

de International Fiscal Association

125,88€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 The papers in this text are taken from a seminar which focused not only on the technical consideration of secondary aspects, but also on the underlying philosophical question: namely, should secondary adjustments be employed at all and, if so, what are the appropriate limitations on their use?
INGLÊS

Ifa: Taxation Of Non-Resident Entertainers - Taxation Of Non-Resident Entertainers

de International Fiscal Association

192,13€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 The taxation of non-residents is a topic which has attracted a lot of recent attention. This collection of essays explores the income tax status of artists, sports persons and loan-out companies in the state in which they perform their artistic or sports activities.
INGLÊS

Ifa: Dividend Access Shares (Stapled Stock) - Dividend Access Shares (Stapled Stock)

de International Fiscal Association

178,88€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 A collection of conference papers on dividend access shares, a topic that relates mainly to cross-border mergers and acquisitions, but also to non-discrimination because most of the tax systems have different tax treatments for foreign shares and domestic shares.
INGLÊS

Ifa: Visions Of The Tax Systems Of The Xxist Century - Visions Of The Tax Systems Of The Xxist Century

de International Fiscal Association

147,08€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 In order to celebrate the fact that the Geneva Congress was the 50th IFA Congress, IFA arranged a Jubilee Symposium discussing the future long-term development of tax systems. The discussion included sections on indirect taxes, labour taxation, capital taxation and business taxation.
INGLÊS

Ifa: Taxation Issues In A Federal State And Economic Groupings - Taxation Issues In A Federal State And Economic Groupings

de International Fiscal Association

139,13€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 This volume looks at the issue of taxation both within and outside of a federal political system. The international panel examined the United States of America, Australia and Brazil as examples of federal systems, and used the European Union as an example of a non-federal economic grouping.
INGLÊS

Ifa: The Influence Of Corporate Law And Accounting Principles In Determining Taxable Income - The Influence Of Corporate Law And Accounting Principles In Determining Taxable Income

de International Fiscal Association

139,13€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 This text looks at the interaction between accounting, company law and taxation as one of the key issues in corporate regulation. The legal reasoning and debate are very much focused on whether a system is of one kind or another: a strong link between accounting and taxation/company law or not.
INGLÊS

Ifa: International Taxation Of Dividends Reconsidered In Light Of Corporate Tax Integration - International Taxation Of Dividends Reconsidered

de International Fiscal Association

121,90€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 These proceedings of "The OECD Model Convention 1994 and Beyond" held in Toronto open with a report on OECD work relating to the Convention and its Official Commentary. They discuss the necessity and possibility of adapting Article 10 of that model to tax systems with corporate tax integration.
INGLÊS

Ifa: Taxation Of Expatriates - Taxation Of Expatriates

de International Fiscal Association

210,68€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 The legislatures responsible for drafting tax laws and the tax authorities responsible for administering them are many steps behind commercial developments. The papers in this volume examine every aspect of the topic.
INGLÊS

Ifa: The Oecd Model Convention - 1996 And Beyond - Income Of Professional Partnerships Employees As Permanent Establishments

de International Fiscal Association

113,95€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 An account of the papers delivered and the discussions held at the OECD Model Tax Convention in 1996. It reports on the work of the Committee on Fiscal Affairs, in particular its Working Party No.1, which is in charge of the Model Convention and its interpretation under Article 14 and Article 7.
INGLÊS

Ifa: Presumptive Income Taxation - Presumptive Income Taxation

de International Fiscal Association

84,80€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 The papers collected in this volume reflect the broad diversity of types of presumptive taxation in use today. The overall theme of these papers is that presumptive taxation is a widespread form of taxation, not limited to developing countries, which can be helpful whenever administering the normal
INGLÊS

Ifa: The Oecd Model Convention - 1997 And Beyond: Current Problems Of The Permanent Establishment Definition - Current Problems Of The Permanent Establishment Definition

de International Fiscal Association

84,80€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 This text focuses on two aspects of the definition of permanent establishments, whether and when the provision of services may constitute a permanent establishment concept. The papers delivered at the seminar and the discussions among panelists are reproduced in this booklet.
INGLÊS

Ifa: Practical Experience With The Oecd Transfer Pricing Guidelines - Practical Experience With The Oecd Transfer Pricing Guidelines

de International Fiscal Association

88,78€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 This text contains the proceedings of the IFA Congress Seminar held in 1998. The seminar considered whether the OECD Guidelines had started to influence tax legislation or the practice of Revenue authorities. The seminar reviewed developments in transfer pricing legislation worldwide.
INGLÊS

Ifa: The Oecd Model Convention - 1998 & Beyond: The Concept Of Beneficial Ownership In Tax Treaties - The Oecd Model Convention - 1998 And Beyond

de International Fiscal Association

68,90€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 At the 1998 IFA Congress, held in London, the OECD Model Tax Convention seminar focused on the relationship between tax treaties and domestic laws in OECD member countries. This volume reprints in full all the papers presented at this important seminar, along with the subsequent discussions.
INGLÊS

Ifa: Abusive Application Of International Tax Agreements - Abusive Application Of International Tax Agreements

de International Fiscal Association

96,73€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 The main goal of this seminar is to clarify on the basis of case studies what is meant by the concept of abusive application of tax treaties and whether and to what extent the concept of abuse is a domestic one and/or one of treaty law.
INGLÊS

Ifa: Cross-Border Effects Of Restructuring Including Change Of Legal Form - Cross-Border Effects Of Restructuring Including Change Of Legal Form

de International Fiscal Association

155,03€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 This seminar examines the tax effects in a particular jurisdiction of reorganizations taking place in another jurisdiction. The covered reorganizations include mergers, divisions or splits, but also change of legal form and transfer of the corporate seat.
INGLÊS

Inheritance And Wealth Tax Aspects Of Emigration And Immigration Of Individuals

de International Fiscal Association

113,95€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 This seminar focuses on death taxes. It begins with an outline of emigration taxes imposed by the domestic death tax laws of major countries, whether and how they try to avoid double taxation, and how tax conventions are used or might be used to eliminate cases of double taxation.
INGLÊS

Taxation Of The Income Arising From The International Seabed

de International Fiscal Association

131,18€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 Taxation of the Income Arising from the International Seabed
INGLÊS

Imputation Systems - Objectives And Consequences - Objectives And Consequences

de International Fiscal Association

125,88€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 Imputation Systems - Objectives and Consequences
INGLÊS

Tax Policy Towards The National Heritage

de International Fiscal Association

141,78€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 Tax Policy towards the National Heritage
INGLÊS

Adjustments For Tax Purposes In Highly Inflationary Economies

de International Fiscal Association

172,25€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 Adjustments for Tax Purposes in Highly Inflationary Economies
INGLÊS

International Tax Problems Of Charities And Other Private Institutions With Similar Tax Treatment

de International Fiscal Association

125,88€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 International Tax Problems of Charities and other Private Institutions with similar Tax Treatment
INGLÊS

Taxation Of Domestic Shareholders On Underdistributed Income Of Foreign Corporate Affiliates: Objectives, Techniques And Consequences

de International Fiscal Association

135,15€ + 10% EM CARTÃO

DISPONIBILIDADE IMEDIATA

 Taxation of domestic shareholders on underdistributed income of foreign corporate affiliates: objectives, techniques and consequences
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