Kluwer Law International

This book represents the results of a collaborative research project on the history of the franchise organized by Raffaele Romanelli at the European University Institute in Florence. Its object of...

Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question 'Is there a permanent establishment?' is a tax treaty issue that advisers,...

Author: Alice H. HenkinPublisher: Kluwer Law InternationalPublication Date: Jun 01, 1979Number of Pages: 215 pagesBinding: Hardback or Cased BookISBN-10: 9028609989ISBN-13: 9789028609983

I. Preventing Delay and Disruption in Arbitration, II. Effective Proceedings in Construction CasesAuthor: Albert Jan Van Den BergPublisher: Kluwer Law InternationalPublication Date: 33573Number of...

The ICCA Awards Series is a new ICCA publication dedicated exclusively to significant arbitral awards and decisions that shape the field of international arbitration. The ICCA Awards Series continues...

ICSID Convention after Fifty Years: Unsettled Issues celebrates the fiftieth anniversary of the Convention on the International Centre for Settlement of Investment Disputes (ICSID Convention or...

Legal problems abound in the information society. Electronic commerce, copyright, privacy, illegal and harmful content, taxes, wiretapping governments face an enormous challenge to meet the advent of...

Using case studies, this seminar attempts to clarify the concept of abusive application of tax treaties and whether the concept of abuse is a domestic one or one of treaty law. To the extent that the...

The Seminar will examine the tax effects in a particular jurisdiction of reorganisations taking place in another jurisdiction. The covered reorganisations include mergers, divisions or splits, but...

This topic relates mainly to cross-border mergers and acquisitions because it is generally, but not always, upon mergers and acquisitions that stapled stock and dividend access shares are...

Environmental Taxes and Charges describes and analyzes the experiences that have accrued with such eco-taxes as are already in existence or whose introduction is being planned in various countries...

The question of whether there are internationally recognized anti-avoidance rules that are applied to tax treaties involves two subsidiary questions: (1) Whether international law recognizes the...

The seminar in Toronto on The OECD Model Convention 1994 and Beyond', of which this book is the Proceedings, opened with high-ranking representatives of the OECD who reported on current and upcoming...

The 1998 seminar considered whether the OECD Guidelines had started to influence tax legislation or the practice of Revenue authorities. The seminar reviewed recent developments in transfer pricing...

Using presumptions improves the admissibility of a tax while lowering its accuracy. The key question that arises: to what extent the former benefit justifies the latter cost. On a related issue, some...

This Seminar focused not only on the technical consideration of Secondary Aspects but also on the underlying philosophical question: namely, should secondary adjustments be employed at all and, if...

The formation of economic groupings to foster free trade among sovereign member states is one of the most remarkable developments of the second half of the 20th century. These groupings, unlike those...

With the globalization of the world's economies, the elimination of barriers to mobility within trade blocks, and the growth of consolidated multinational businesses, the movement of employees and...

The taxation of non-residents is a topic which has gained a great deal of attention and importance. In particular, in the field of sports, with worldwide television coverage of major events and the...

The interaction between accounting, company law, and taxation is a key issue in corporate regulation. These three areas have differing kinds of regulations with different objectives and varied...

Those in the international law field greatly appreciate the seminar on development and selected topics of the OECD Model Tax Convention organized jointly by OECD and IFA as a regular feature of IFA...

This part of the IFA Seminar Series focuses on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment concept...

The OECD Model Tax Convention seminar is a regular feature of the annual IFA Congress. At the 1998 Congress, held in London, the seminar focused on the relationship between tax treaties and domestic...

Fringe Benefits in Context is a study of the income tax treatment of fringe benefits. It is divided into two parts. In the first half, a review is given of the theories underlying different fringe...

What will happen to the tax system as we know it in the 21st Century? Other symposiums have examined already-existing trends and have looked at development in the near future. But unlike the others,...

Recent constitutional thinking has directed its attention to the profound impact of 'soft' norms on the way legislation is made. This book identifies the European Union's impact assessment regime as...

Although all States agree that sustainable development must be provided for at the international level, it is still impossible to foresee which environmental problems are to be dealt with by the...

This Congress Series contains the proceedings of ICCA's 1998 Paris Congress, hosted by the Comitand#233; franand#231;ais de l'Arbitrage. This Congress marked the 40th anniversary of the 1958 New York...

Imputation Systems - Objectives and ConsequencesAuthor: International Fiscal Association (Ifa)Publisher: Kluwer Law InternationalPublication Date: Jun 01, 1983Number of Pages: 130 pagesBinding:...

For developing countries, a stable and secure supply of electricity is crucial for development, and for their populations' well-being. Since the early 1990s, the main mechanism for constructing...