Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses.
La obra realiza un estudio de la fiscalidad de las empresas sociales en España, reconocidas en nuestro ordenamiento como entidades de la economía social.
Band 5 aus der Reihe "Die Steuerberaterprüfung" ermöglicht eine optimale Vorbereitung auf die mündliche Prüfung, die von den Kandidat:innen zu Beginn einen fünf- bis zehnminütigen Kurzvortrag verlangt.
This book seeks to expand analytically on standard institutionalist accounts of taxation by bringing into the explanatory framework the importance of institutional strength (not just design) as well as informal institutions (in addition to formal ones) for policy reform.
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress.
In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective.
International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress.
A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States.
The proliferation of lawsuits against the tobacco industry has had profound implications for American health policy, tort law, civil law, and welfare and social policy.
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law.
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law.
This new edition has been extended to include chapters on the Czech Republic, Gibraltar, Indonesia, Luxembourg, and the Phillipines, making this the most comprehensive analysis of succession laws available.
This new edition has been extended to include chapters on the Czech Republic, Gibraltar, Indonesia, Luxembourg, and the Phillipines, making this the most comprehensive analysis of succession laws available.
The new edition of this leading work continues to provide full analysis of the legal and practical aspects arising in trusts disputes, with attention to jurisdiction-specific issues covering ten of the most relevant territories.
The new edition of this leading work continues to provide full analysis of the legal and practical aspects arising in trusts disputes, with attention to jurisdiction-specific issues covering ten of the most relevant territories.
Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures.
Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures.
Highly regarded, and cited in a number of judgments, Thomas on Powers is concerned with the general principles and doctrines governing or affecting the creation, exercise, and operation of powers in private law, and provides a discursive, intellectual analysis of the principles underlying the problems commonly encountered by practitioners.
Highly regarded, and cited in a number of judgments, Thomas on Powers is concerned with the general principles and doctrines governing or affecting the creation, exercise, and operation of powers in private law, and provides a discursive, intellectual analysis of the principles underlying the problems commonly encountered by practitioners.
The most comprehensive guide to all techniques available to European companies, European Cross-Border Mergers and Reorganisations is the ideal reference tool for lawyers, auditors, notaries and scholars working in the field.
The most comprehensive guide to all techniques available to European companies, European Cross-Border Mergers and Reorganisations is the ideal reference tool for lawyers, auditors, notaries and scholars working in the field.
Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in common law jurisdictions.
Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in common law jurisdictions.
