Tax Reform And International Tax Planning
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Author | : Brian J. Arnold |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 234 |
Release | : 2019-01-14 |
Genre | : Law |
ISBN | : 9403501723 |
Download International Tax Primer Book in PDF, Epub and Kindle
Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of nonresidents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. An extensive glossary of international tax terms is included. With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.
Author | : Leif Mutén |
Publisher | : |
Total Pages | : 19 |
Release | : 1995 |
Genre | : Taxation |
ISBN | : |
Download Tax Reform and International Tax Planning Book in PDF, Epub and Kindle
Author | : Adnan Islam |
Publisher | : John Wiley & Sons |
Total Pages | : 304 |
Release | : 2020-09-01 |
Genre | : Business & Economics |
ISBN | : 1119756499 |
Download International Taxation Book in PDF, Epub and Kindle
Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the United States. Key topics include: Export income Receipts in foreign currency Allocation and apportionment of deductions U.S. foreign tax credit fundamentals and special rules Initiation of foreign operations Foreign branches and affiliated companies Sale of use of tangible property Foreign business operations in the United States Foreign business sales of tangible property in the United States Foreign business provision of services in the United States Exploitation of business assets outside of the United States Use of foreign tangible/intangible property in the United States U.S. withholding taxes on foreign businesses FDII GILTI
Author | : Rolf Eicke |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 526 |
Release | : 2009-01-01 |
Genre | : Law |
ISBN | : 9041127941 |
Download Tax Planning with Holding Companies - Repatriation of US Profits from Europe Book in PDF, Epub and Kindle
The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.
Author | : Daniel N. Shaviro |
Publisher | : Oxford University Press, USA |
Total Pages | : 242 |
Release | : 2014-04 |
Genre | : Business & Economics |
ISBN | : 019935975X |
Download Fixing U.S. International Taxation Book in PDF, Epub and Kindle
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
Author | : Michael J. McIntyre |
Publisher | : |
Total Pages | : 96 |
Release | : 1975 |
Genre | : Tax administration and procedure |
ISBN | : |
Download Institutionalizing the Process of Tax Reform Book in PDF, Epub and Kindle
Author | : Emanuel Kopp |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 2019-05-31 |
Genre | : Business & Economics |
ISBN | : 1498317049 |
Download U.S. Investment Since the Tax Cuts and Jobs Act of 2017 Book in PDF, Epub and Kindle
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author | : Joann Martens-Weiner |
Publisher | : Springer Science & Business Media |
Total Pages | : 127 |
Release | : 2006-03-14 |
Genre | : Business & Economics |
ISBN | : 0387294872 |
Download Company Tax Reform in the European Union Book in PDF, Epub and Kindle
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
Author | : Andrew Lymer |
Publisher | : Springer Science & Business Media |
Total Pages | : 319 |
Release | : 2012-12-06 |
Genre | : Business & Economics |
ISBN | : 1461510716 |
Download The International Taxation System Book in PDF, Epub and Kindle
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Author | : Robert Feinschreiber |
Publisher | : Aspen Publishers |
Total Pages | : 416 |
Release | : 1977 |
Genre | : Conflict of laws |
ISBN | : |
Download International Tax Planning Today Book in PDF, Epub and Kindle