Ihre Suche ergab 94 Treffer.
The Impact of Community Law on Tax Treaties:Issues and Solutions
Produktform: Buch / Einband - fest (Hardcover)
160,50 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Taxpayers in International Law
International Minimum Standards for the Protection of Taxpayers' Rights
Produktform: Buch / Einband - fest (Hardcover)
250,00 € inkl. MwSt.
kostenloser Versand
sofort lieferbar - Lieferzeit 1-3 Werktage
Taxpayers in International Law
International Minimum Standards for the Protection of Taxpayers' Rights
Produktform: Buch / Einband - fest (Hardcover)
250,00 € inkl. MwSt.
kostenloser Versand
sofort lieferbar - Lieferzeit 1-3 Werktage
Dependent Agents as Permanent Establishments
Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Produktform: E-Buch Text Elektronisches Buch in proprietärem
62,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Dependent Agents as Permanent Establishments
Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Produktform: E-Buch Text Elektronisches Buch in proprietärem
Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.
62,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
ECJ - Recent Developments in Value Added Tax
Schriftenreihe IStR Band 84
Produktform: Buch / Einband - flex.(Paperback)
88,00 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Base Erosion and Profit Shifting (BEPS)
Schriftenreihe IStR Band 96
Produktform: E-Buch Text Elektronisches Buch in proprietärem
The expected post-BEPS project changes to the Model Convention As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration of the treaty entitlement for fiscally transparent entities and articulation of various proposals with regard the current concept of permanent establishment and limitations on the abuse thereof. This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations. The book incorporates the perspectives of leading scholars and practitioners dealing with international tax matters. Essential insights are provided for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
72,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Base Erosion and Profit Shifting (BEPS)
Schriftenreihe IStR Band 96
Produktform: E-Buch Text Elektronisches Buch in proprietärem
The expected post-BEPS project changes to the Model Convention As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration of the treaty entitlement for fiscally transparent entities and articulation of various proposals with regard the current concept of permanent establishment and limitations on the abuse thereof. This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations. The book incorporates the perspectives of leading scholars and practitioners dealing with international tax matters. Essential insights are provided for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
72,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
ECJ - Recent Developments in Value Added Tax
Schriftenreihe IStR Band 84
Produktform: E-Buch Text Elektronisches Buch in proprietärem
69,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
ECJ - Recent Developments in Value Added Tax
Schriftenreihe IStR Band 84
Produktform: E-Buch Text Elektronisches Buch in proprietärem
69,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage