Cargando…
Special tax zones in the era of international tax coordination /
This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
[2019]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1129235849 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 191202s2019 ne a ob 000 0 eng d | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d N$T |d EBLCP |d YDX |d OCL |d VT2 |d OCLCQ |d OCLCO |d K6U |d OCLCQ |d OCLCO |d OCLCL | ||
| 015 | |a 29589022 |2 bccb | ||
| 019 | |a 1132223679 |a 1235846191 | ||
| 020 | |a 9789087225506 |q (electronic bk.) | ||
| 020 | |a 9087225504 |q (electronic bk.) | ||
| 020 | |z 9789087225490 | ||
| 020 | |z 9087225490 | ||
| 020 | |z 9087225504 | ||
| 020 | |z 9789087225513 | ||
| 020 | |z 9087225512 | ||
| 029 | 1 | |a AU@ |b 000068476020 | |
| 035 | |a (OCoLC)1129235849 |z (OCoLC)1132223679 |z (OCoLC)1235846191 | ||
| 043 | |a e------ |a d------ | ||
| 050 | 4 | |a K4475 | |
| 082 | 0 | 4 | |a 343.0526 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a Special tax zones in the era of international tax coordination / |c editors, Antti Laukkanen, Pasquale Pistone, Jan de Goede. |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2019] | |
| 264 | 4 | |c Ã2019 | |
| 300 | |a 1 online resource (XXII, 573 pages) : |b illustrations | ||
| 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 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover -- Title -- Copyright -- Part I: Setting the Scene -- Chapter 1: Introduction to Special Tax Zones -- 1.1. Preliminary matters -- 1.2. What is a special tax zone? -- 1.3. Structure of the book -- 1.3.1. Topical studies -- 1.3.2. Country survey -- 1.3.3. Conclusions and recommendations -- Part II: Topical Studies -- Chapter 2: The Concept of Special Tax Zones -- 2.1. Introduction -- 2.2. Analysis of the assumptions -- 2.2.1. Special systems -- 2.2.2. Free trade zones, customs warehousing and free ports -- 2.2.2.1. Free trade zones -- 2.2.2.2. Customs warehousing -- 2.2.2.3. Free ports | |
| 505 | 8 | |a 2.2.3. Free trade areas and customs unions -- 2.2.4. Improper FTZs -- 2.2.5. Tax havens -- 2.3. Conclusions -- Chapter 3: Types of Special Tax Zones -- 3.1. Introduction -- 3.2. Free trade zones -- 3.3. Customs bonded warehouses -- 3.4. Export processing zones -- 3.5. Free ports -- 3.6. Specialized zones -- 3.7. Single factories -- 3.8. Enterprise zones -- 3.9. Conclusions -- Chapter 4: Constitutional Framework of Tax Free Zones -- 4.1. Tax incentives, concept and modalities -- 4.1.1. Concept of incentives -- 4.1.2. Effects of taxes -- 4.2. Economic development and public finances | |
| 505 | 8 | |a 4.3. Constitutional framework of tax benefits -- 4.3.1. The principle of equality enshrined in constitutional texts -- 4.3.2. Tax incentives and the principles of equality and ability to pay -- 4.3.3. Justification for tax justice -- 4.3.4. Justification for "economic" constitution -- 4.3.5. Justification for social welfare and solidarity -- 4.4. Latin American theory -- 4.4.1. VII ILADT Conference (Caracas 1975) -- 4.4.2. XXI ILADT Conference (Genoa 2002) -- 4.5. Tax free zones and BEPS -- 4.5.1. The current problems of free zones: The incidence of BEPS Action 5 -- 4.5.2. BEPS Action 5 | |
| 505 | 8 | |a 4.5.3. Preferential tax regimes -- 4.5.3.1. Preferential tax regimes and BEPS Action 5 -- 4.5.3.2. Characterizing element in preferential tax regimes -- 4.5.3.3. Economic effects of preferential regimes -- 4.5.3.4. Substantial activity -- 4.5.3.4.1. Concept -- 4.5.3.4.2. Application of the nexus approach guide -- 4.6. Tax free zones in Uruguay and the BEPS standard -- 4.7. Conclusions -- Chapter 5: Tax Policy and Special Tax Zones -- 5.1. Object, methodology and scope -- 5.2. Tax incentives and the use of taxes for regulatory purposes -- 5.3. The specific policy goals pursued by special tax zones | |
| 505 | 8 | |a 5.4. Legal constraints -- 5.4.1. General aspects -- 5.4.1.1. National legal constraints -- 5.4.1.2. Supranational legal constraints -- 5.4.1.3. International legal constraints -- 5.5. Tax distortions, protection of competition and the policy of international tax coordination for special tax zones -- 5.6. Summary and conclusions -- Chapter 6: Special Tax Zones from a Tax Treaty Perspective -- 6.1. Introduction -- 6.2. General description of tax treaty application in STZs -- 6.2.1. Treatment in the investor's country of residence -- 6.2.2. Treatment in the STZ country | |
| 520 | |a This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Taxation |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Taxation |x Law and legislation |z Developing countries. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z Developing countries. | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a Developing countries |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 700 | 1 | |a Laukkanen, Antti. | |
| 700 | 1 | |a Pistone, Pasquale. | |
| 700 | 1 | |a Goede, Jan J. P. de. | |
| 710 | 2 | |a International Bureau of Fiscal Documentation. |4 pbl | |
| 758 | |i has work: |a Special tax zones in the era of international tax coordination (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFCftGKdrhydgKdR4wcr4q |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Special tax zones in the era of international tax coordination. |d Amsterdam : IBFD, [2019] |z 9789087225490 |w (OCoLC)1120939725 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176457 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176457 | ||
| 938 | |a EBSCOhost |b EBSC |n 2265762 | ||
| 938 | |a YBP Library Services |b YANK |n 300877639 | ||
| 994 | |a 92 |b IZTAP | ||