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Single taxation? /
This book explores the notion of single taxation by presenting opposing views on this complex topic.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
[2018]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 020 | |a 9789087224899 |q electronic book | ||
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| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a Single taxation? / |c editor: Joanna Wheeler. |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2018] | |
| 300 | |a 1 online resource (xi, 259 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | |a Description based on online resource; title from digital title page (viewed on March 22, 2019). | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Foreword -- Part 1: Single Taxation as a Policy Goal -- Chapter 1: In Search of Single Taxation -- 1.1. Introduction -- 1.2. The single tax principle: Historical background -- 1.2.1. Preliminary remarks -- 1.2.2. The single tax principle -- 1.2.2.1. Notion -- 1.2.2.2. Origin and developments of the principle in the international tax framework -- 1.2.3. The legal justification: Is there an international tax regime? -- 1.2.4. The theoretical justification: Single taxation as a remedy against which "evils"? -- 1.2.4.1. The intermediate ideal | |
| 505 | 8 | |a 1.2.4.2. More than single taxation -- 1.2.4.3. Less than single taxation -- 1.3. Reverse hybrids: Why less than single taxation? -- 1.3.1. Methodological approach: Linking theory and practice -- 1.3.2. The Dutch CV-BV structure -- 1.3.2.1. Commanditaire vennootschap: Legal framework -- 1.3.2.2. Features of the structure -- 1.3.2.3. Tax implications -- 1.3.3. Why less than single taxation? -- 1.3.3.1. Counting the levies -- 1.3.3.2. Base erosion: Who is the victim? -- 1.3.3.3. The origin of the "evil": Tax arbitrage in the international debate | |
| 505 | 8 | |a 1.4. Achieving single taxation: The application of the BEPS Action 2 recommendations -- 1.4.1. The achievement of single taxation as envisioned by the OECD -- 1.4.2. Neutralizing hybrid mismatch arrangements: Recommendations for domestic law -- 1.4.2.1. The main solution -- 1.4.2.2. The linking rule applied to the CV-BV structure: Single taxation, finally? -- 1.4.2.3. The other specific recommendations -- 1.4.2.4. The treaty hybrid provision -- 1.5. Some critical remarks -- 1.5.1. Single taxation as an economic concept | |
| 505 | 8 | |a 1.5.2. Single taxation principle versus independent entity principle: Clash of the titans? -- 1.5.3. Taxing income or taxing persons? -- 1.5.4. Taxing somewhere, no matter where -- 1.6. Exploring other scenarios: The thin line between single and double taxation -- 1.6.1. Alternative measures -- 1.6.2. First hypothesis: Dual inclusion with relief -- 1.6.2.1. The OECD alternative for achieving single taxation -- 1.6.2.2. Brief remarks on the risks of over-taxation -- 1.6.3. Second hypothesis: Withholding tax on payments to a hybrid | |
| 505 | 8 | |a 1.6.4. Third hypothesis: Agreement on the qualification of the hybrid -- 1.6.5. The thin line between single and double taxation -- 1.7. Conclusions -- Chapter 2: Exploring Single Taxation: From Concept to Implementation? -- 2.1. The concept of single taxation -- 2.2. Origins of the single taxation principle -- 2.3. Comments on single taxation -- 2.3.1. US tax law compared to single taxation -- 2.3.2. BEPS -- 2.3.3. Rate of single taxation -- 2.3.4. Economic double taxation -- 2.3.5. Customary international law -- 2.4. US territorial taxation -- 2.4.1. Change in policy | |
| 520 | |a This book explores the notion of single taxation by presenting opposing views on this complex topic. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a International business enterprises |x Taxation. | |
| 650 | 0 | |a International economic relations. | |
| 650 | 6 | |a Entreprises multinationales |x Impôts. | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Public Finance. |2 bisacsh | |
| 650 | 7 | |a International business enterprises |x Taxation |2 fast | |
| 650 | 7 | |a International economic relations |2 fast | |
| 700 | 1 | |a Wheeler, J., |e editor. | |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1995961 |z Texto completo |
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| 938 | |a EBSCOhost |b EBSC |n 1995961 | ||
| 994 | |a 92 |b IZTAP | ||