Transfer pricing and intragroup financing is a practical guide that addresses the transfer pricing issues related to intragroup financing transactions. In the course of proceedings before the tpo, it was submitted by the taxpayer that the import price of apis is, determined based on the price proposed by the overseas entity and the assessees judgment as regards its ability to manufacture and market the finished formulations in india using the imported raw material to generate revenues and. The decrease in the taxgdp ratio to 9 percent in 200405 has raised serious concerns. Click download or read online button to get international tax glossary book now.
The environment is turbulent as constantly new regulations are issued by the authoritiesinvolved. In addition to individual titles, ibfd publishes book series. From a tax policy perspective, tax avoidance creates serious problems by undermining the key objectives and features of a good tax system. Reliable information about the coronavirus covid19 is available from the world health organization current situation, international travel. The result is a global network of over 3000 bilateral tax treaties, often called double taxation agreements, almost all of which are based directly or indirectly on an oecd model convention. Eu corporate law and eu company tax law luca cerioni download. In just three years, the ibfd africa tax symposium has become africas key tax. Corporate residence and international taxation the book describes what is meant by corporate residence, how and why the concept is developed in case law of the united kingdom, and how it is used today in income tax conventions and in canadian domestic income tax law. Apr 18, 2016 uk implements new beneficial owner disclosure requirements cooley alert april 18, 2016 new uk laws, which came into force on april 6, impose an obligation publicly to disclose the ultimate beneficial owners or controllers who have significant control over uk incorporated companies. Global corporate tax handbook 2018 ibfd tax knowledge centre on. The book illustrates the key developments in eu corporate law and eu company tax law, the eu planned initiatives in these areas, and at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments it suggests how future developments can contribute to the undistorted. If your organisation has done so you can log on here using the credentials provided to you by your organisation. More on taxpack supplement instructions in pdf the tax.
Our africa 2015 guide provides indepth expert analysis on the challenges and opportunities facing those undertaking business in key countries across the conti. Containing extensive analyses of international tax treaties and national tax legislation and case law for 6 countries, ibfd also incorporates helpful tools for comparing the tax law of multiple jurisdictions and calculating applicable tax. Ibfds books print, online and ebook encompass a wide variety of international tax topics. Taxation of intercompany dividends under tax treaties and. Ibfd, your portal to international tax expertise and independent research on cross border taxation, offering online products, books, services and training. This book provides a comprehensive overview of the tax policy trends that. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. The global corporate tax handbook and the global individual tax handbook are designed to be used as a set. Comparative law shows that the conditions that must be met in order to be subject to corporate income tax are very different from one country to another. A preliminary assessment of the federal tax system. Direct taxes mostly personal and corporate income taxes 4 in 20032004 represented some 32 percent of total tax revenues. International taxation of permanent establishments by michael. The authors are responsible for the content of their articles and for obtaining necessary permissions.
Global corporate tax handbook 2019 ibfd tax knowledge centre on. International tax law public international law library. Containing extensive analyses of international tax treaties and national tax legislation and case law for 6 countries, ibfd also incorporates helpful tools for comparing the tax law of multiple jurisdictions and calculating applicable tax rates for crossborder transactions. We produce a handy guide with information about the tax rates and main relief and exemptions for each country. You are cordially invited to visit us, in person or through this site. Ibfd s books print, online and ebook encompass a wide variety of international tax topics. The general antiavoidance rule the gaar is the primary canadian control on tax avoidance in the income tax context. Most of these titles do not appear in the library catalogue, so you will need to access ibfd and then select search books. Against this background, the 20 eatlp congress devoted to corporate income tax subjects was designed to enhance the main similarities and differences that exist between many countries european countries and the united states. Covering 101 countries and jurisdictions worldwide, this book provides the largest, most authoritative survey of tax systems throughout the world.
Journal reprints, backfiles, backsets, back volumes and issues from ibfd international bureau of fiscal documentation. Corporate residence and international taxation book ibfd. Edited by parthasarathi shome, this handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation. A new dawn for the international tax system this book describes the development of the key components of the global tax system, in terms of law and administration, across countries and over time. Ibfd international tax glossary top results of your surfing ibfd international tax glossary start download portable document format pdf and ebooks electronic books free online rating news 20162017 is books that can provide inspiration, insight, knowledge to the reader. This book deals with the chinese international tax regime, focusing on the enterprise. Handbook on tax administration matthijs alink, victor van. This means that transplanted tax laws are formulated and admin. It provides information on international and crossborder taxation, containing tax treaties, descriptions of tax systems by country and fiscal documentation. Ibfd and or the author will not be liable for any direct or consequential damages arising from the use of the information contained in this publication. The investment fund acts as an intermediary between the individual investor and the ultimate user of the capital.
It includes hundreds of completely new and revised definitions and a new appendix outlining the various levels and locations of tax. Shacler journal of public economics 62 1996 237273 journal, of oncs tax reforms and investment. This site is like a library, use search box in the widget to get ebook that you want. An online book is the electronicformat equivalent of a conventional print book. Mar 21, 20 books with titles likecorporate crime in the pharmaceutical industry, see braithwaite 1984, give animpression of the hostilities the industry has to face. If you would like a copy of world wide tax facts, please speak to a tax. X transfer pricing x tax treaties x value added taxation x corporate taxation x tax. Ibfd books our books cover a wide variety of topics, such as transfer pricing, tax treaties, valueadded taxation, corporate taxation and tax law. The item history and interpretation of the tiebreaker rule in article 42 of the oecd model tax convention represents a specific, individual, material embodiment of a distinct intellectual or artistic. Tax law books thomson reuters provides a comprehensive collection of authoritative tax resources, law books, and legal information for tax and accounting attorneys.
With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax. Ibfd, your portal to crossborder tax expertise why this book. Ibfd tax research platform is a portal of the international bureau for fiscal documentation with databases, journals, guides and books. This book is the first to analyse the relationship between time and three key areas of tax. It provides a thorough guidance on the relevance of time when applying eu fundamentalfreedom law to domestic direct tax. In tax treaties, residence plays a fundamental role in the allocation of taxing. Financial law, law, finance and accountancy, taxation law. A new dawn for the international tax system kpmg china. Meindlringler, beneficial owner in international tax. In the making of tax law svenolof lodin describes how the swedish tax system has evolved since world war ii and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interest and other groups involved in the legislative process, have acted and influenced the final result.
Jul 18, 2014 18 jul 2014 more on taxpack supplement instructions in pdf. Ibfd provides tax practitioners around the world with the most complete. Jain fms affordable housing pitch why it needs redrafting. This book not only provides an indepth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations. Direct taxes as a share of gdp have been around 3 percent with a more recent declining trend table 1.
International tax glossary download ebook pdf, epub. It provides insights on international tax rules and international tax. Taxation of intercompany dividends under tax treaties and eu law, comprising the proceedings and working documents of an annual seminar held in milan on 1 october 2011, is a detailed and. Global tax series ibfd tax travel companion series. They are available in one or more of the following formats. The remaining annual titles are not included in the membership. Muller, the netherlands in international tax planning, online books ibfd. Eu tax law direct taxation 2020 is included in the membership package. Click download or read online button to get international tax policy and double tax treaties book. The impact of tax treaties and eu law on group taxation regimes.
The item the impact of tax treaties and eu law on group taxation regimes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in international. Ibfd online book library providing the user with a searchable alternative to the traditional printed work, the ibfd online book library provides the user with the same highquality content as the printed counterpart, while providing the added benefits of an online environment. The unit is the result of collaboration between the university of cape towns faculties of law and commerce, in cooperation with the ibfd. Ibfd tax research platform for international tax research. Therefore, most advanced tax systems attempt to restrain abusive tax avoidance. It provides information on international and crossborder taxation, containing tax treaties, descriptions of tax. Each volume covers 97 tax jurisdictions worldwide thereby providing the largest most authoritative survey of tax. It is an international handbook in the sense that it aims to provide insight into the administration of taxes based on the experiences in various countries, by identifying examples of good practices of effective and efficient tax administration.
But insiders might use their political powers to resist such policies as well. Ibfd, your portal to crossborder tax expertise ibfd books 2 ibfd books ibfd books comprise general titles and book series that are key reference works for tax professionals and students all over the world. Role of investment funds this chapter uses the term investment fund to refer to an entity owned by many persons and whose primary activity is investing in operating companies. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. Transfer pricing and intragroup financing ibfd libreria. This book deals comprehensively with the problems raised by residence of individuals for tax purposes. Currently, tax authorities and transfer pricing professionals are focusing on these transactions and the application of the arms length principle. The concept of residence lies at the core of corporate income taxation.
Covering 101 tax jurisdictions worldwide, this book provides a comprehensive overview of the taxation of individuals in those countries. Ebook ibfd international tax glossary as pdf download. Turning to the tax reforms, the finance minister in his budget speech for 201617 emphasized that the thrust of his tax proposals, interalia, included measures for promoting affordable housing. This book not only provides indepth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of todays tax treaties. European taxation ibfd journal articleseurope 001438. In a similar vein, how can we prevent increased labor supply of women from resulting in higher unemployment either for this spe. Bulk discounts apply on orders of 11 or more books of the same format this applies to each of the formats. Table of contents introduction to the sixth edition v using the international tax glossary vii list of tax terms a to z 1 appendix i international organizations, treaties and taxrelated bodies 480. Ibfd books ibfd your portal to cross border tax expertise. Then you can start reading kindle books on your smartphone, tablet, or computer no kindle device required. Some organisations have joined ibfd in an identity federation. However, formatting rules can vary widely between applications and fields of interest or study.
In the book we just mentioned,a special section is dedicated to transfer pricing. Ibfd is listed in the worlds largest and most authoritative dictionary database of abbreviations and acronyms. A multilateral instrument for updating the tax treaty network. Find the top 100 most popular items in amazon books best sellers. Ibfd tax research platform online library maastricht. A study of article 2 of the oecd model tax conventions this book provides an indepth analysis of recent case law and academic literature, and sheds light on the background to the standard formulations used in the provision on the substantive scope of todays tax treaties. Instead of receiving the print version, you can access the book online with a username and password. Authoritative resource for defining tax and tax related terms. Is the court of justice of the european union back on track with regard to deductible expenses. The global corporate tax handbook and the global individual tax handbook are the latest addition to ibfd s global tax series.
Advantages of online books search for relevant keywords or phrases multiuser access 15 users hyperlinks within products on ibfds tax research platform. Browse the worlds largest ebookstore and start reading today on the web, tablet, phone, or ereader. The ibfd tax research platform is a key resource for researching international tax law. The information in last weeks taxvine about a pdf copy does not address why the ato simply chooses to not print certain instructions.
Ibfd online books accessible online through the ibfd tax research platform. Principles, policy and practice, offered jointly by the. Ibfd and or the author are not liable for the information in this publication or any decision or consequence based on the use of it. It then examines issues raised by residence of individuals in ec non tax. A list of journals for which we hold backstock management and or reprint agreements. Thank you for visiting the website of the uct tax unit for fiscal research. Students are entitled to a 50% discount on ibfd books. Uct tax institute for fiscal research uct tax unit for. This book is the product of one of the annual symposia held by ibfd to celebrate the advanced llm programme, international tax law. This book comprises a selection of papers presented at a conference in honour of john avery jones which was held on 22 and 23 april 2010 in. The ibfd international tax glossary provides a comprehensive and uptodate list of tax and tax related terms and expressions together with concise explanations. Enter your mobile number or email address below and well send you a link to download the free kindle app.
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