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191209s2019 ne o 000 0 eng d |
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|a 9789087225766
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|a 9087225768
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|z 9789087225759
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|a (OCoLC)1130045999
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|a 371.26
|2 23
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|a UAMI
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|a Urinov, Vokhid,
|e aut.
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|a Taxation of foreign-source income of resident individuals :
|b a structural enforcement through automatic exchange of tax information /
|c Vokhid Urinov.
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|a Amsterdam, The Netherlands :
|b IBFD,
|c [2019]
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|a 1 online resource
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a IBFD Doctoral Series ;
|v v. 49
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|a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgement -- Preface -- Abbreviations -- Chapter 1: Concept and Sources of Tax Information -- 1.1. Income tax systems and the concept of tax information -- 1.1.1. Income tax systems in the world -- 1.1.1.1. Citizenship as a benchmark for income taxation -- 1.1.1.2. Source of income as a benchmark for income taxation -- 1.1.1.3. Residence as a benchmark for income taxation -- 1.1.1.4. Income tax systems and international double taxation -- 1.1.1.5. Predominance of the residence-based income tax system
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|a 1.1.2. Concept and types of tax information -- 1.1.2.1. Information on the taxpayer's identity -- 1.1.2.2. Information on the taxpayer's residence -- 1.1.2.3. Information on income, ownership and beneficial ownership -- 1.1.2.4. Information on transfer prices -- 1.1.2.5. Information on the taxpayer's foreign tax status -- 1.2. Sources of tax information -- 1.2.1. Sources of tax information on domestic income -- 1.2.1.1. Self-assessment reports or tax returns -- 1.2.1.2. Third-party tax reporting and tax withholding -- 1.2.1.2.1. Third-party reporting -- 1.2.1.2.2. Third-party tax withholding
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|a 1.2.2. Sources of tax information on foreign income -- 1.2.2.1. Self-assessment reports -- 1.2.2.2. Third-party tax reporting and withholding (or absence thereof) -- 1.2.2.3. Tax whistle-blower reporting -- 1.2.2.4. Voluntary disclosure or tax amnesty programmes -- 1.2.3. Theoretical support for structural tax enforcement for foreign income -- 1.2.3.1. Implications of the existing regime -- 1.2.3.1.1. Revenue -- 1.2.3.1.2. Tax equity -- 1.2.3.1.3. Tax neutrality -- 1.2.3.2. Third-party tax reporting as a cornerstone of structural tax enforcement -- 1.2.4. Concluding remarks
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|a Chapter 2: Exchange of Tax Information under Double Taxation Treaties and Tax Information Exchange Agreements -- 2.1. Exchange of tax information under DTCs -- 2.1.1. Evolution of the tax information exchange frameworks under DTCs -- 2.1.1.1. The League of Nations' work on tax treaties and exchange of tax information -- 2.1.1.1.1. The League of Nations Model Bilateral Convention for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Taxes (1943 and 1946) -- 2.1.1.2. The OECD's work on tax treaties and exchange of tax information
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|a 2.1.1.2.1. The OECD Draft Double Taxation Convention on Income and Capital of 1963 -- 2.1.1.2.2. The OECD Model Double Taxation Convention on Income and Capital of 1977 -- 2.1.1.2.3. The UN Model Double Tax Convention of 1980 -- 2.1.1.2.4. The OECD Model Double Tax Convention of 2000 -- 2.1.1.2.5. The OECD Model Tax Convention of 2005 -- 2.1.1.2.6. The OECD Model Tax Convention of 2014 -- 2.1.2. Principles of tax information exchange under DTCs -- 2.1.2.1. Mandatory nature of information exchange -- 2.1.2.2. Foreseeable relevance of information -- 2.1.2.3. Reciprocity in information exchange
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|a This book explores some key issues around the enforcement of taxes on foreign-source income of resident individuals in the light of the emerging automatic exchange of information (AEOI) system.
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590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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650 |
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|a Income tax
|x Foreign income.
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|a Tax administration and procedure.
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|a Double taxation.
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|a Impôt sur le revenu
|x Revenus étrangers.
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|a Impôt
|x Administration et procédure.
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|a Double imposition.
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|a Double taxation
|2 fast
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|a Income tax
|x Foreign income
|2 fast
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|a Tax administration and procedure
|2 fast
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|i has work:
|a Taxation of foreign-source income of resident individuals (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCGKVrcxTG3pcPQWj8BTY6C
|4 https://id.oclc.org/worldcat/ontology/hasWork
|
776 |
0 |
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|i Print version:
|a Urinov, Vokhid.
|t Taxation of foreign-source income of resident individuals.
|d Amsterdam, The Netherlands : IBFD, [2019]
|z 9789087225759
|z 908722575X
|w (OCoLC)1128888358
|
830 |
|
0 |
|a Doctoral series ;
|v v. 49.
|
856 |
4 |
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|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176414
|z Texto completo
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938 |
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|a YBP Library Services
|b YANK
|n 300992246
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