Current Tax Treaty Issues 50th Anniversary of the International Tax Group.

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This book presents a unique and detailed insight into the most controversial issues which may be found in the tax treaty context.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Maisto, Guglielmo
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2020.
Colección:EC and International Tax Law Ser.
Temas:
Double taxation.
Double imposition.
Double taxation
Acceso en línea:Texto completo

MARC

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100 1 |a Maisto, Guglielmo. 
245 1 0 |a Current Tax Treaty Issues  |h [electronic resource] :  |b 50th Anniversary of the International Tax Group. 
260 |a Amsterdam :  |b IBFD Publications USA, Incorporated,  |c 2020. 
300 |a 1 online resource (729 p.). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a EC and International Tax Law Ser. ;  |v v.18 
500 |a Description based upon print version of record. 
505 0 |a Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Chapter 1: A History of the International Tax Group -- 1.1. Introduction -- 1.2. The background scene in the 1970s -- 1.3. Communication -- 1.4. Collaboration -- 1.5. Topics -- 1.6. Appendices -- Part One: Treaty Policy and General Considerations -- Chapter 2: Writing Tax Treaty History -- 2.1. Introduction -- 2.2. How? -- 2.2.1. Publications of international organizations -- 2.2.2. Archives of international organizations -- 2.2.3. Treaty practice -- 2.2.4. Country tax history -- 2.2.5. Significant persons 
505 8 |a 2.2.6. Language and legal culture -- 2.3. Why? -- 2.3.1. Applying the law -- 2.3.2. Developing tax policy -- 2.3.3. Matching with theories -- 2.3.4. Historiography -- 2.4 Where are we with tax treaty history? -- Chapter 3: International Tax Policy and International Tax Institutions: Never the Twain? -- 3.1. Introduction -- 3.2. The beginning: League of Nations 1920-1946 -- 3.2.1. 1920-1928 -- 3.2.2. 1929-1946 -- 3.3. Snapshots 1946-1990 -- 3.3.1. United Nations 1946-1954 -- 3.3.2. OEEC/OECD 1954-1990 -- 3.3.3. International Monetary Fund 1944-1990 -- 3.3.4. United Nations 1967-1990 
505 8 |a 3.4. The new international tax world? OECD, Global Forum on Transparency, Inclusive Framework, UN, IMF, 1991-2020 -- 3.4.1. Politics -- 3.4.2. Economics and international tax policy -- 3.4.3. Transition from business as usual to new, larger and combined projects -- 3.4.4. Convergence and emergence of international tax institutions -- 3.4.5. A new international tax order? -- Chapter 4: Four Comparisons of Tax Litigation between the Netherlands and the UK -- 4.1. Introduction -- 4.2. Administrative law or not -- 4.3. The meaning of "binding" -- 4.3.1. Common law: United Kingdom 
505 8 |a 4.3.2. Civil law: Netherlands -- 4.3.3. A comparison -- 4.4. Burden of proof -- 4.5. The use of supplementary materials in interpreting the law -- 4.5.1. Netherlands -- 4.5.1.1. Interpreting tax treaties -- 4.5.2. United Kingdom -- 4.5.3. Comparison -- Chapter 5: Preservation Principle -- 5.1. Introduction -- 5.2. Status of discussions about the Preservation Principle -- 5.2.1. Japan -- 5.2.2. United States and Canada -- 5.2.3. Other countries -- 5.3. Analysis of Preservation Principle in general -- 5.3.1. Introduction -- 5.3.2. Dualism and monism 
505 8 |a 5.3.3. Hierarchical rank of income tax treaties -- 5.3.4. Three related but different interpretation issues of income tax treaties -- 5.3.4.1. Introduction -- 5.3.4.2. Three issues identified -- 5.3.4.3. First Issue: Direct taxing power -- 5.3.4.3.1. Introduction -- 5.3.4.3.2. Countries having the view that income tax treaties have no direct taxing power -- 5.3.4.3.2.1. Grouping of legal grounds -- 5.3.4.3.2.2. Constitutional reasons -- 5.3.4.3.2.3. Legislative reasons -- 5.3.4.3.2.4. Other reasons -- 5.3.4.3.3. France has a unique position -- 5.3.4.4. Second Issue: Exclusively relieving 
500 |a 5.3.4.4.1. France's position 
520 |a This book presents a unique and detailed insight into the most controversial issues which may be found in the tax treaty context. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
650 0 |a Double taxation. 
650 6 |a Double imposition. 
650 7 |a Double taxation  |2 fast 
776 0 8 |i Print version:  |a Maisto, Guglielmo  |t Current Tax Treaty Issues : 50th Anniversary of the International Tax Group  |d Amsterdam : IBFD Publications USA, Incorporated,c2020  |z 9789087225964 
830 0 |a EC and International Tax Law Ser. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176458  |z Texto completo 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL6176458 
938 |a YBP Library Services  |b YANK  |n 301207187 
938 |a EBSCOhost  |b EBSC  |n 2420722 
994 |a 92  |b IZTAP 

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