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紙図書
国立国会図書館
- 内容細目Taxation of non-residents and international tax planning......through double taxation conventions The subjectiv......cope of double taxation conventions and limitation on benefits claus......k and application of limitation on benefits clauses Limitation on benefits claus......nd European Union law.
- 件名Double taxation--Treaties. Double taxation--Europe--Treaties. Double taxation. Europe.
- 資料の内容に関する注記This second edition analyses the l......k and application of limitation on benefits claus......LOB) in double taxation conventions (DTC), includ...... tax treaties concluded between ...... the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting, and rele...
紙図書
国立国会図書館
- 内容細目Introduction Blockchain Concept of virtual......tax : general considerations Income taxation : selected countries Income taxation : recommendations Consumption taxation : general considerations Consumption taxation : selected jurisdictions Consumption taxation : recommendations Annex : Virtu......rrency regulation in selected jurisdictions.
- 件名Electronic commerce--Taxation--Law and legislation. Digital curre......w and legislation.
- 資料の内容に関する注記Taxation, Virtual Curre......f tax implications that result f......ng and possession of virtual cur...... emergence of convertible decent......rency schemes confronts tax authorit......cedented questions. Among them are the ......rtual transactions may benefit f......m a VAT exemption and determinin......of tax regulation. This book is about traditional tax definitions which are emb......new types of economic activity i......cal justification and their prac......al implementation.
紙図書
国立国会図書館
- 内容細目Tax competition and tax cooperation: a survey and ......Current issues on treaty interpretation / John Avery Jones Corporations should not be......th European Union law: issues and solutions / Ana Paula D......, Pasquale Pistone Equal tax tre......es in international tax law / Pe......Treaty allocation rules, corresponding adjustment......nding arbitration: a coherent me......prevent double taxation / Carlo Garbar......rles H. Gustafson From Marks & S......basic freedoms on the tax treatm......eed a destination-based corporat......need a production-based consumption tax? / Eric C.......xchange under convention law / Steffen Lampert,...
- 件名Taxation--Law and legislation. Investments, Foreign--Taxation--Law and legislation.
- 資料の内容に関する注記This book contains essays written in honour of Prof. Dr......cher. Wiman is one of the foundi......ld of international tax law, wit...... a major focus on corporate taxation, an area to wh......ledged experts on several key international tax topics, ......s rapid evolution.
紙図書
国立国会図書館
- 内容細目...ent for Source Taxation in Public International Law / Julian......WTO Law Limits on Digital Business Taxation / Werner Hasle......airness of the Taxation of the Digital Economy / Gianluigi...... Digitalized Economy under Benja......Rule for Decision-Making / Andre......uner Equalization Taxes and the ......Establishments on Its Way to Bec......The EU Commission's Proposal on Taxing 'Signif......e Lamensch The Taxation of the Sharing Economy / Katerina ......atou Effective Taxation Versus Effecti......e Data Protection? / Viktoria Wo......er Digitalization and the Future of National Tax Systems ......in Tax Collection and Enforcement / Tina Ehrke-...
- 件名Electronic commerce--Taxation--Law and legislation. International business enterprises--Taxation--Law and legislation.
紙記事
国立国会図書館全国の図書館
- 並列タイトル等（連結）"AFTER-SALE COMPENSATION" (ZHAOJIA 找價) ......PRACTICE BASED ON EVOLUTIONS IN THE TAXATION OF LAND TRANSACTIONS
- 並列タイトル等"AFTER-SALE COMPENSATION" (ZHAOJIA 找價) ......PRACTICE BASED ON EVOLUTIONS IN THE TAXATION OF LAND TRANSACTIONS
紙図書
国立国会図書館全国の図書館
- 要約等...y the international tax regime, ......ese challenges on a range of sta...... when international tax policy is a topic high on politicians' agendas
- 内容細目Front Matter Copyright Contents Figures Tables Contributors Abbreviations Acknowledgments Introduction to Research Handbook on International Taxation PART I FUNDAME......omary international tax law exis......f the international tax regime 3. International tax organizations 4. Tax discrimination PART II DOCTRI......DING BLOCKS 5. Taxation of employment 6. Taxation of cross-borde......fer pricing 8. Taxation of entertainer...... and sportspersons and the force of attraction PART III KEY D......ES 9. Competition vs. cooperation in international taxation 10. The arm's ......rd: justification, content, and alter......wn interpretation? Relevance and meaning of Art...
- 件名International business enterprises--Taxation Double taxation Taxation--Law and legislation
紙図書
国立国会図書館
- 要約等"Migration has become an ......ortant phenomenon for societies,......en its highly controversial political dimension. The complexit......grant integration process and it......ality information on which to base decisions. Nowhere is t......led emerging economies coupled w......th the stagnation of the richest economies of the wo......rrent competition-based international tax regime and the adoption of a more coop......lowing: migration for tax reasons, especially c......porate 'inversions' (change in c......urposes); tax consequences relat......sidized education in one country and p......me; and migration-related aspects of tax prefer...
- 件名Taxation--Law and legislation International business enterprises--Taxation--Law and legislation Immigrants--Taxation--Law and legislation 86.61 taxation law International business enterprises--Taxation--Law and legislation. Taxation--Law and legislation. Internationale Migration Internationales Steuerrecht Multinationales Unternehmen
- タイトル標目Series on international taxation ; no. 54
紙図書
国立国会図書館全国の図書館
- 件名Direct taxation--European Union countries. Citizenship--European Union countries.
- 並列タイトル等（連結）European Union citizenship and direct taxation
- 並列タイトル等European Union citizenship and direct taxation
紙図書
国立国会図書館全国の図書館
- 内容細目Introduction Charity and donor taxation in the European Union : a comparativ......y Charity and donor taxation in the light o......ntal freedoms Conclusions Annex. Collected volumes on charity and donor taxation.
- 件名Income tax deductions for charitable contributions--European Union countries. Charities--Taxation--Law and legislation--European Union countries.
- 関連情報Eucotax series on European taxation
紙図書
国立国会図書館全国の図書館
- 内容細目Materials on the reports of EEC = EEC調査関係資...
- その他のタイトルMaterials on the reports of EEC
- 典拠情報（Author Heading/「を見よ」参照）横浜国立大学情報と人間プロジェクトチーム 横浜国立大学保健管理センター Yokohama National University YNU Fukagai, Yas...
紙図書
国立国会図書館全国の図書館
- 内容細目Materials on the reports of Cuba = キューバ調査関...
- その他のタイトルMaterials on the reports of Cuba
- 典拠情報（Author Heading/「を見よ」参照）横浜国立大学情報と人間プロジェクトチーム 横浜国立大学保健管理センター Yokohama National University YNU Chihara, Nor...
紙図書
国立国会図書館全国の図書館
- 内容細目Materials on the reports of EEC = EEC調査関係資...
- その他のタイトルMaterials on the reports of EEC
- 典拠情報（Author Heading/「を見よ」参照）...ー Yokohama National University YNU Iju, Morinao...
紙図書
国立国会図書館全国の図書館
- 件名Taxpayer compliance Taxation--Law and legislation Corporations--Taxation International business enterprises--Taxation--International cooperation
- 関連情報Eucotax series on European taxation
- 掲載誌Eucotax series on European taxation
紙図書
国立国会図書館
- 件名Banks and banking, International--Law and legislation Banks and banking, International--Taxation--Law and legislation
- 資料の内容に関する注記International Taxation of Banking' in......s the international tax issues w......te to international banking acti......rk of international transactions within multinational groups and with international customers. T......is of international taxation issues as they......reasury operations and transfer ......s for multinational banking groups
- タイトル標目Series on international taxation ; no. 75
紙図書
国立国会図書館全国の図書館
- 並列タイトル等（連結）Question and answer on Japanese taxation for multinational corporations
- 並列タイトル等Question and answer on Japanese taxation for multinational corporations
紙図書
国立国会図書館
- 内容細目Introduction: Reassessing t......rmulary apportionment option / Krever, R.E.......rmulary apportionment / Krever, ......rmulary apportionment / Sicilian, S., Huddleston, J. Chapter 3:......rmulary apportionment in Canada and taxation of corporate i......ns and evaluation / Smart, M., V......icy with a common consolidated corpo......rmulary apportionment / Weiner, ......: The application of formulary apportionment to related......entities : lessons from the US e......rmulary apportionment better tha......J.C. (Jr.), Peroni, R.J., Shay, ......rmulary apportionment / Sadiq, K......rmulary apportionment / Brauner, Y. Chapter 9: ...
- 件名International business enterprises--Taxation--Law and legislation International business enterprises--Taxation--Law and legislation.
- 資料の内容に関する注記The Allocation of Multinational Business Inc......formula apportionment providing ......rmulary apportionment option. Although an a......h methodology continues to prevail in international taxation policy, it has long been replaced......rmulary apportionment method at the subnational level in a f......d for international profit allocation as an element ......he European Union's CCCTB propos......able group of contributors from ......s a global response to the avoidance, distortions, and unfairne......urrent allocation systems
紙図書
国立国会図書館
- 件名Tax evasion--Law and legislation--European Union countries. Taxation--Law and legislation--European Union countries. Tax administration and procedure--International cooperation.
- 著者標目Almudí Cid, José. Ferreras Gutiérrez, Jorge Alberto. Hernández González-Barreda, Pablo Andrés.
紙図書
国立国会図書館
- 要約等...he European Union (EU) and the U......cial review of taxation in the world's two most economically signif...... an updated second edition -- asks: Why t......m the interaction of tax regimes in the context of a single market?"--
- 内容細目Introduction / Reuven S. Avi-Yonah & Michael Lang European constitutional intergration : the case of direct taxation / Gianluigi Bi......dog yet : horizontal comparabili...... Michael Lang Nondiscrimination and EU direct ...... Richard Lyal Nondiscrimination from the persp......and the treaty on the functioning of the European Union : structural and conceptual issues ...... EU state air control : balancin...... fair competition in the pursuit......l market / Raymond H.C. Luja Double burdens on cross-border economic activity w......he European Union / Servaas van ......te for comparison / Walter Hellerstein The long shadow of history : sovereig...
- ジャンル・形式用語Conference papers and proceedings...
紙図書
国立国会図書館全国の図書館
- 内容細目Materials on the reports of Cuba = キューバ調査関...
- その他のタイトルMaterials on the reports of Cuba
- 典拠情報（Author Heading/「を見よ」参照）横浜国立大学情報と人間プロジェクトチーム 横浜国立大学保健管理センター Yokohama National University YNU Chihara, Nor...