Kluwer Law International

There is unrelenting pressure, particularly on taxation authorities in developing and transition countries, to design tax incentives to attract foreign investment. Although experience shows that...

Almost all developing countries offer generous tax incentives to foreign investors. This book examines whether the incentives actually benefit the investors and helps to find appropriate tax planning...

Although all Japanese tax law is statutory in origin, actual sources of tax law encompass not only national legislation but also substantive and procedural guidelines established by the Cabinet and...

It is only in the last two or three years that the taxation regime within the Russian Federation has achieved a relatively settled character. Now the clear outline of a coherent tax law system that...

Tax Planning for Expatriates in China provides comprehensive, easy-to-follow and practical information on tax planning for expatriates in China. Rules and pertinent issues for general tax planning,...

The complexity of taxation exceeds all bounds when fastened to a multinational corporation (MNC). In a maze of rules that are always changing, a tax practitioner in the MNC landscape must be...

Author: International Fiscal Association (Ifa)Publisher: Kluwer Law InternationalPublication Date: Jan 01, 1984Number of Pages: 94 pagesBinding: Paperback or SoftbackISBN-10: 9065441786ISBN-13:...

No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting...

BEPS and the power to tax / Allison Christians -- Tax sovereignty and digital economy in post-BEPS times / Ramon Tomazela Santos & Sergio Andr?Rocha -- Justification and implementation of the...

Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing...

Author: International Fiscal Association (Ifa)Publisher: Kluwer Law InternationalPublication Date: Aug 01, 1991Number of Pages: 60 pagesBinding: Paperback or SoftbackISBN-10: 9065445781ISBN-13:...

The proceedings of a seminar held in Barcelona in 1991 during the 45th Congress of the International Fiscal Association.Author: International Fiscal Association (Ifa)Publisher: Kluwer Law...

The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. As a result, the EC Treaty may effectively alter the...

Although tax treaties may look similar because they are usually based on model tax conventions, clear differences in interpretation and application become evident in the diversity of court decisions...

Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus must be achieved. This book offers a...

There is an immense tax treaty network between European Union Member States and third countries. These tax treaties are bilateral conventions, governed by international law. At the same time, these...

Tax Treaty Residence of Entities' provides a thorough examination of the treaty rules on the residence of entities, Article 4 of the OECD Model Convention (OECD MC). Changes to the OECD MC have...

Author: International Fiscal Association (Ifa)Publisher: Kluwer Law InternationalPublication Date: Sep 01, 1988Number of Pages: 92 pagesBinding: Paperback or SoftbackISBN-10: 9065443843ISBN-13:...

Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is...

This book is the first in-depth study to analyze the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-border distribution of dividends. It covers...

TAXATION OF DERIVATIVES AND CRYPTOASSETS.Author: OKTAVIA. WEIDMANNPublisher: Kluwer Law InternationalPublication Date: Jun 10, 2024Number of Pages: NA pagesLanguage: EnglishBinding: HardcoverISBN-10:...

Taxation of domestic shareholders on underdistributed income of foreign corporate affiliates: objectives, techniques and consequencesAuthor: Arnold Brian J.Publisher: Kluwer Law...

TAXATION OF FEES FOR TECHNICAL SERVICES ON THE BASIS OF ARTICLE 12A UN MODEL CONVENTION.Author: DAVID. ORZECHOWSKI-ZOLZERPublisher: Kluwer Law InternationalPublication Date: May 21, 2024Number of...

As barriers to international trade and investment are eliminated, taxation becomes an increasingly important consideration in foreign investment decisions. This book describes the many different ways...

Taxation of the Income Arising from the International SeabedAuthor: International Fiscal Association (Ifa)Publisher: Kluwer Law InternationalPublication Date: Apr 01, 1982Number of Pages: 160...

Taxation, Virtual Currency and Blockchain provides an in-depth and comprehensive analysis of tax implications that result from activities such as exchange of goods and services for virtual currency,...

This work explores the main distortions arising from the economic double taxation of distributed profits in three member states of the European Union: Portugal, the United Kingdom, and the...

Taxing Global Digital Commerce' studies the tax challenges presented by cross-border digital commerce and reports on the rapidly changing environment surrounding the challenges. Digital commerce -...

** Winner of the European Academic Tax Thesis Award** No government can be sustained without the ability to tax its citizens. Democratic societies typically guarantee, in varying forms and...

A generation ago, temporary work was practically outlawed. During the 1950s, the International Labour Organisation (ILO) clearly stated (in request to a question from the Swedish government) that...