Taxation and duties law Books
Duncker & Humblot Eur - Leicht Gemacht: Die
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£15.10
Duncker & Humblot Steuerberaterprufung - Leicht Gemacht:
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£12.26
Bachelor + Master Publishing Intransparente Personengesellschaften:
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£20.24
Editorial Academica Espanola Aplicación del USALI y el beneficio en la
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£25.33
Manohar Publishers and Distributors Tax Deduction and Collection at Source: Issues,
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£11.24
BPB Publications Managing VAT with Tally 9 Covers VAT and CST with
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£7.49
Kluwer Law International CFC Legislation, Tax Treaties and EC Law
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£275.40
Kluwer Law International The Transfer Pricing of Intangibles
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£196.35
United Nations United Nations model double taxation convention
Book SynopsisThe United Nations Model Double Taxation Convention between Developed and Developing Countries: 2017 Update is a publication geared towards the international community especially developing countries and countries with economies in transition. This new revision of the UN Model updates the widely used 2011 version of the Model. It is important for countries that seek assistance in the negotiation and implementation of modern bilateral double tax treaties reflecting their current circumstances and policy priorities. The Model recognizes that to avoid double taxation of investment, country where the investment takes place and country of the investor often share taxing rights. The Model helps to do it in a way that preserves an appropriate share of taxing rights to developing countries. The Model also promotes cooperation to deal with tax avoidance and evasion.
£68.00
World Health Organization WHO Technical Manual on Tobacco Tax
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£32.08
Springer Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice
Book SynopsisTransfer 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. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.Table of ContentsPreface. I: Legislation and Regulations. 1. Introduction. 2. Transfer Pricing and Valuation Regulations. II: Transfer Pricing and Valuation Regulations in Practice. 3. The Cost-Plus Method. 4. The Resale Price Method. 5. Cost-Sharing Agreements. 6. Intra-Company Royalty Agreements. 7. Valuation of Intangible Assets: Section 338. 8. Conclusions and Policy Recommendations. Index.
£116.99
Springer Verlag, Singapore VAT and Financial Services: Comparative Law and
Book SynopsisThis book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.Trade Review“In the complex world of VAT and GST and in the complex world of finance, this book is an indispensable guide.” (Charlene-A. Herbain, Intertax, Vol. 46 (5), 2018)Table of ContentsPart I: Establishing the VAT and Financial Supplies Benchmarks.- Chapter 1. Theories of Consumption and the Consequences of Partial Taxation of Financial Services (Robert F. van Brederode).- Part II: Financial Loans and Intermediary Services.- Chapter 2. Taxing Loan Intermediary Services: Theory and Design Considerations (Robert F. van Brederode).- Chapter 3. Financial Loan Intermediary Services: Argentina (Guillermo Teijeiro).- Chapter 4. Financial Loan Intermediary Services: Australia (Richard Krever).- Chapter 5. Financial Loan Intermediary Services: Brazil (Flavio Rubinstein).- Chapter 6. Financial Loan Intermediation Services: Canada (Simon Thang).- Chapter 7. Financial Loan Intermediary Services: China (Na Li).- Chapter 8. Financial Loan Intermediary Services: China (Joachim Englisch).- Chapter 9. Financial Loan Intermediary Services: Israel (David Goldman).- Chapter 10. Financial Loan Intermediation Services: New Zealand (Marie Pallot).- Chapter 11. Financial Loan Intermediary Services: South Africa (Alwyn de Koker).- Part III: Financial Investments.- Chapter 12. VAT and Financial Investments (Richard Krever).- Chapter 13. VAT and Cost Sharing in the EU (Ine Lejeune).- Chapter 14. A VAT/GST Perspective on Crowdfunding (Sebastian Pfeiffer).- Chapter 15. Financial Investments: European Union (Joachim Englisch).- Chapter 16. Financial Investments: South Africa (Alwyn de Koker).- Part IV: Financial Pooling Services: Insurance and Gambling.- Chapter 17. GST and Insurance: Australia (Richard Krever).- Chapter 18. VAT and Insurance: The European Union (Marta Papis-Almansa).- Chapter 19. GST and Insurance: Singapore (Soo How Koh).- Chapter 20. VAT and Gambling (Fabiola Annacondia).
£170.99
