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- 要約等Capturing the core challenges faced by the international ......dbook assesses the impacts of these challenges on a range of stakeholders, evaluating vari...
- 内容細目... International Taxation PART I FUNDAME...... law exist? 2. The origins of the international ......DING BLOCKS 5. Taxation of employment 6. Taxation of cross-border s......fer pricing 8. Taxation of entertainers a......rtspersons and the force of attraction PAR...... international taxation 10. The arm's length s......ce and meaning of Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT......icle 3 para. 2 of the Model Convention of the Organisation f...... (OECD MC) for the interpretation of double-taxation conventions 12......te resolution, the mutual agreeme......procedure, and the promise of mandatory arbitrat...
- 件名International business enterprises--Taxation Double taxation Taxation--Law and legislation
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国立国会図書館全国の図書館
- 要約等"Tax law is a growing area of interest. It i...... in many areas of study and is a......eds throughout the world. Books i...... series expose the theoretical underpinning behind the law to shed light on taxation systems, so that the questions to b...... become clear. These academic boo......a central port of call for infor......d legislation. The books will be of interest to those studying la...
- 内容細目The historical tra......ax legislation The court of justice and the development of EU corporate t......x obstacles to the cross-border movement of companies : di...... State aid and taxation EU corporate tax law : interi...
- 件名Corporations--Taxation--Law and legis...... Corporations--Taxation--Law and legislation European...
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- 内容細目...x Handling tax laws Tax administra...... property and other income Capita......estment income The taxation of trusts and estates Taxation of individuals Taxation of companies Capi......iefs Evolution of inheritance ta......and collection The charge to VAT VAT rates and e...
- 件名Taxation--Law and legislation--Great B...
- 並列タイトル等（連結）Principles of tax law Davies: principles of tax law
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国立国会図書館
- 要約等"This book presents the principles and design of international taxation of trust income a......herent subject of international ......It begins with the trust tax rule......ional settings of four countries......, New Zealand, the United Kingdom and the United States -- focusing on the attribution of trust income to the grantor/settlor, the beneficiary or the trust entity, ......residence, and the taxation of trust distribu......ing identified the international ......infers a range of principles and......d examines how the interaction of those settings......double- or non-taxation overall. Consi......n to conflicts of attribution, hybridity and fi...
- 件名Trusts and trustees--Taxation--Law and legis......slation. LAW / Taxation.
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国立国会図書館
- 内容細目.../ Yariv Brauer The Anti-tax Avoid......tiny: a matter of competence? / ...... tax treatment of legal forms fo......prevent double taxation / Carlo Garbarino Annals of U.S. tax polic......Daniel Gutmann The impact of the TFEU basic freedoms on the tax treatment of intra-EU inves......Japan: towards the new era of Japan's global......Yuri Matsubara The dependent agent PE rule in the French Google ......nsenego Return of capital reserv......ate budget for the Euro would loo......ons to improve the consistency and efficiency of the OECD Model's distributive rul...
- 件名Taxation--Law and legislation. Investments, Foreign--Taxation--Law and legislation.
- 資料の内容に関する注記...tten in honour of Prof. Dr Bertil Wim....... Wiman is one of the founding members of EATLP, former chairman of EATLP and form......vice president of IFA. The essays cover v......ious topics in the field of international ......s on corporate taxation, an area to wh......dedicated most of his research. The book includes ......ch illustrates the growing complexity of this area together with its rapid evolution.
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国立国会図書館
- 内容細目Taxation of non-residents ......through double taxation conventions The subjective scope of double taxation conventions an......nd application of limitation on benefits clause...
- 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 legal framewor......nd application of limitation on ......LOB) in double taxation conventions (D......ailed coverage of major recent d......pments such as the recent tax tre......cluded between the US and EU member states, the last version of the US Model Tax C......ention (2016), the OECD/G20 proje...... Erosion and Profit Shifting, an......handed down by the European Court of Justice.
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国立国会図書館全国の図書館
- 要約等"This book brings together a landmark collection of essays on tax ......y to celebrate the legacy of Professor Judith Fr...... It focuses on the four areas of taxation scholarship to......contributions: taxation of SMEs and indiv...... procedures. Professor Freedman ......g force behind the development of tax law and po......p, not only in the UK, but worldwide. The strength and diversity of the contributors t......book highlight the breadth of Professor Freedman'......x scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists,...
- 内容細目Introduction : a tribute to professor Judith Fr...... de la Feria Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and w......berlain Should the suggestion tha......plications for the structure of tax law? / Edw......Simpson Income taxation of small business......s and practice of taxing small b......ax avoidance : the use and growth of statutory 'avo......ta de la Feria The concept of abuse of law in European taxation : a methodolog......Reflections on the allowance for ......and John Vella The changing patterns of EU direct tax ......zhela Cédelle The origins, devel......ent and future of zero-rating in the UK / Geoff...
- 件名Taxation--Law and legislation Taxation--Law and legis......band and wife--Taxation--England Small business--Taxation--Law and legis......ation--England Taxation--Law and legislation--Europea...
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- 要約等This book explores the politics of taxation in Ireland bet......al context for the ongoing debate on taxation and austerity in post-Celtic ...
- 内容細目...cantilism, and the Navigation Act......t opinion, and the Irish national debt in the age of Jonathan Swift......43-87 Patterns of taxation in eighteenth-......d free trade"; The politics of protection in ...... Resistance to the collection of rates under the Poor Law, 1842....... ; p. 173-198 Taxation and the economics of nationalism in....... ; p. 199-225 The campaign against over-taxation, 1863-65: A re...... 227-252 Tides of change and changing sides: the collection of rates in the Irish War of Independence, ....... ; p. 253-275 Taxation and the revolutionary ......egitimacy, and the Irish Free Sta....... ; p. 277-304 The Economic War and the Pamphlet...
- 件名Taxation--Ireland--History Taxation--Political asp......eland--History Taxation Taxation--Political aspects Ireland Ec...
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国立国会図書館全国の図書館
- 要約等...n rights? From the perspective of law alone, bus......s falls within the general sphere of private law, further broken down i......ommercial law. The human rights c......stinct spheres of regulation and differ in their primary sour......iness would be of no relevance t......ial and is antithetical to holist......not to mention the inter-connectivity of law.1 It is un......in simplifying the study of law through the creation of sub-disciplines, the emergence of sub-discipline...... has magnified the differences between them"-- ECIP Introduction
- 内容細目... John Paterson The role of business in in......evelopment and the attainment of the sustainable de......ina Akestoridi The business case ......ensable? / Dorothee Baumann-Pauly......ilach Trabelsi The UN guiding pri......? / Surya Deva The regulatory framework of multinational ......ter Muchlinski The UN global compact and the OECD guideline......nterprises and their enforcement ......Andreas Rasche Taxation and business : the human rights dimension of corporate tax ......untability for the natural enviro......corruption and the business case ......ica Lynn Corsi The business sector and the rights to work and just and f...
- 件名Social responsibility of business--Law and legislation...
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国立国会図書館
- 内容細目The 2018 OECD Inte...... / Eric Robert The 'Genuine Link'......ent for Source Taxation in Public Inte......gital Business Taxation / Werner Haslehner Fairness of the Taxation of the Digital Econom......Tax Policy for the Digitalized Ec......tion Taxes and the EU's 'Digital ...... Tax' / Georg Kofler & Julia Sin......ing a Reality? The EU Commission'...... Tax Treatment of Digital Curren......el & Johannes Kofler Taxing Remo......Marie Lamensch The Taxation of the Sharing Econom......atou Effective Taxation Versus Effecti......talization and the Future of National Tax Systems : Taxing...
- 件名Electronic commerce--Taxation--Law and legis......s enterprises--Taxation--Law and legislation.
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国立国会図書館全国の図書館
- 要約等"This timely collection of essays examines the legal and regu......atory dynamics of energy transitions in the context of emerging trend......bonisation and the global increas......rgy solutions. The book explores ......by considering the applicable ene......nomies such as the US, EU, China ......egions like Southern Africa. Comp......g 16 chapters, the book delves into the trade-offs and regulato......y complexities of carbon-constra...... It highlights the importance of ensuring affor......g economies as the energy transit......d and explores the potentials of emerging techn...... Additionally, the book also considers the inter...
- 内容細目...he integration of renewable energy sources in the EU electricity......licy in a time of energy market ......t industry and the project approv......nisation in Southern African coun...... an exposition of a contextual approach to ener...
- 並列タイトル等（連結）Decarbonization and the energy industry
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国立国会図書館
- 要約等"It is a decade since the first edition of this book and ......ise it without the watchful eye of my long-term c...... David Oliver. The course upon wh......o be taught at the Law Faculty of the University of Cambridge in essentially the same manner as......as since 2001. The publication of the first edition ...... in popularity of that course wh...... maintained to the present day. M...... shows no sign of abating. The book is still ......ntroduction to the subject. It challenges the reader to thin......e illustrating the structure with......ful as a means of refreshing their understanding of the basics and the conceptual...
- 件名...s enterprises--Taxation--Law and legis......income. Double taxation. International......s enterprises--Taxation--Law and legis......income. Double taxation--Great Britain.
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国立国会図書館全国の図書館
- 内容細目...ple's Republic of China / Xi Wang The European Union...... United States of America / Jame......tal regulation of freshwater / D......eta Regulation of marine capture......ard Regulation of chemicals / Lu......d Distribution of powers / Morit...... environmental laws, and legal cul......ang Protection of sites / Colin ...... Bettina Lange The assessment of environmental ...... Environmental taxation / Janet Milne ...... A cartography of environmental ...... A cartography of environmental human rights / ...
- 資料の内容に関する注記This Handbook is the first comprehensive account of comparative en......ines in detail the methodological foundations of the discipline as well as the substance of environmental ......nal components of environmental ......n interactions of environmental ......rotection with the broader public...... law contexts. The volume brings together the foremost autho......ld from around the world to provi......gorous account of environmental law as a single...
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国立国会図書館全国の図書館
- 要約等... country to another present major obstacles to the kind of comparative un......equires. Hence the great significance of this book, now......d to encompass the latest changes......es from eleven of the world's most i......rtant national taxation systems each contribute their particular e......ise to a study of specific crucial problems of tax design. In addition to the nine countries......ermany, Japan, the Netherlands, Sweden, the United Kingdom and the United States,......ded to provide the perspective of developing cou......"--Provided by the publisher.
- 内容細目...ka Nishikori Netherlands / Kees v......g Basic Income Taxation Global Versus ......heduler Design of Income Tax Inclusions in the Tax Base Deduc......ng Attribution of Income Taxation of Business Organ......te-Shareholder Taxation Partnership Taxation International Taxation Residence Taxation Source Taxation Additional International Topi...
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国立国会図書館全国の図書館
- 要約等"Since 1970, the Law in Context......es has been at the forefront of a movement to broaden the study of law. The series is a vehicle for the publication of innovative mon...... critically in their cultural, so......aterials from other humanities an...... and from any other discipline th......lps to explain the operation in practice of the particular leg......revealing than the bare exposition of legal rules. The series include......s and methods. The series include......comes books on the study of law in all its contexts, incl...
- 内容細目...and government The budget Tax pri......ork and family Taxation of saving and wea......e and business taxation Tax, charity a......jurisdiction : the individual and the state States a......orporations in the global digital economy The future tax state
- 件名Taxation--Law and legislation Fiscal p...
紙図書
国立国会図書館
- 内容細目Preface Introduction to the issues Fiscal ......s and internal taxation Non-fiscal mea......justifications The free movement of persons : key ...... Free movement of workers and the self-employed ...... nationals and the EU Freedom of establishment ...... Free movement of capital and ec......ion Regulating the internal market.
- 件名European Union. Due process of law--European ......tries. Freedom of movement--Euro......e. Due process of law. Foreign t......ation. Freedom of movement. European Union coun...
- 資料の内容に関する注記This textbook focuses on the law of the four freedoms of the EU, and is ide......urses covering the substantive law of the EU. Catherine Barnard outlines the core issues in an engaging an...
紙図書
国立国会図書館
- 内容細目The republic of bees Outposts of the law : the frontier and the civil law fringe Law and the economy : 1776-1850 The law of personal statu......n American law of property The law of commerce and t......otnote on tort The bar and its wo......ld : some main themes in the law in the last half of the nineteenth cen......ctice : an age of reform The land and other property Admi......and regulation of business Torts The underdogs : 1850-1900 The law of corporations C......ce, labor, and taxation Crime and punishment The legal profession : the training and literature of law The legal profession : at wor......eviathan comes of age The growth of the law Int...
紙図書
国立国会図書館全国の図書館
- 要約等"In 2018, the total global e......llion. Despite the size of this economy a...... little tax in the countries in which they did business.......h faster than other firms. In 200......counted for 7% of the top 20 market capitalisation of EU companies, ...... far away from their consumers, where some of the actual economi...... concerning is the fact that, on ......ctive tax rate of only 9.5% comp...... Consequently, there is widesprea......overnments and the public about the low level of income tax pai......s operating in the digital economy"--
- 内容細目... Contents List of Figures Prefac......Book Structure of the Book Acknowled......s Cross-Border Taxation? 1.1.1 Introdu......ental Concepts of International Taxation: Residence and.......2.1 Residence Taxation 1.2.2 Source Taxation 1.2.3 The International ......a Arising from the Competing Demands of Residence and Source Taxation 1.3 The History of International Double Taxation: The ''1920s Compro......servation One: The Recommendation......ent Categories of Income between......servation Two: The Recommendation Recognises the Competing Claims of Source and Residence Taxation, Acknowledging......Countries Have the First Opportunity and Right t...
- 件名Corporations--Taxation--European Unio......onic commerce--Taxation--Law and legis...... Corporations--Taxation--Law and legis...... Corporations--Taxation--Data processi...... Corporations--Taxation--Law and legis......onic commerce--Taxation--Law and legislation. Informa...
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国立国会図書館全国の図書館
- 内容細目Prohibition of abuse of (European) law : the creation of a new general principle of EC Law through......eral principle of EU law? / Anth......eral principle of EU law? : a re......ngsig Sørensen The abuse of rights in the civil law trad......Fitting "abuse of rights" into E...... law governing the free movement of goods and serv......s / Stephen Weatherill Free movement of broadcasting s......ices and abuse of law / Dimitrio...... Doukas Notion of abuse and the freedom to pro......erspective / Catherine Barnard Sp...... company law : the impact of the Centros line of case law and its concept of "abuse of law" / Wolf-Georg R...
- 件名...ngresses. Rule of law--European Union countries...
- 一般注記...posium held at the University of Oxford in October 2008 under the coordinating auspices of the Centre for Business Taxation and the Institute of European and Comparative Law ...
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国立国会図書館
- 要約等"The rise of corporate groups in the last century d......tes a shift in the income tax law: instead of treating each ......rate taxpayer, the tax consolidat...... Ting presents the first comprehe......parative study of eight consolid...... Italy, Japan, the Netherlands, New Zea......and, Spain and the USA. In the study, he crit......ural elements. The study improves understanding of the design and implementation of consolidation ......gimes and sets the stage for the search for a m......ith respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essent...... contemplating the introduction of a new consoli...
- 件名Corporations--Taxation--Law and legis...... policy. LAW / Taxation.