Welcome to our book review site www.go-pdf.online!
You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
The Concept of Permanent Establishment in the Insurance Business
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
EU Tax Law and Policy in the 21st Century
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding o...
International Tax Cooperation
Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?
Horizontal Tax Coordination
"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
The Legal 500
None
IFLR 1000
None
The American Bar
None
