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Tax Code of the Russian Federation
ISBN: 9789041195227 / Angielski / Twarda / 496 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. |
cena:
641,16 zł |
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Offshore Trusts: The Comparative Law Yearbook of International Business Special Issue, 1995
ISBN: 9789041109217 / Angielski / Twarda / 318 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This special volume of the Comparative Law Yearbook of International Business is devoted to the offshore industry: an industry which is today flourishing and caters for clients ranging from multi-national corporations to high net worth individuals. The book contains separate chapters from all of the world's leading offshore jurisdictions and the authors describe the various vehicles available in their countries for minimizing liability to taxation. With the increasing interest in going offshore', competition is running high between the different jurisdictions and this has led to the...
This special volume of the Comparative Law Yearbook of International Business is devoted to the offshore industry: an industry which is today f...
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cena:
1658,02 zł |
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Tax Conversations: A Guide to the Key Issues in the Tax Reform Debate: Essay in Honour of John G. Head
ISBN: 9789041107299 / Angielski / Twarda / 592 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Future generations will likely regard the 20th century as a watershed in the history of taxation. The first half of the century witnessed numerous changes to tax theory and practice that outdid those of the previous millennium. But these developments are modest when viewed against the barrage of competing theoretical views and technical analyses of tax policy in the century's last five decades, let alone the avalanche of legislation, regulations, rulings, and tax commissions that marked first, the post-war growth of the welfare state, the growing internationalisation of world commerce and the...
Future generations will likely regard the 20th century as a watershed in the history of taxation. The first half of the century witnessed numerous cha...
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cena:
1921,65 zł |
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Transfer Pricing
ISBN: 9783639215373 / Angielski / Miękka / 76 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The globalization, the international trade and the number of multinational enterprises have continued to increase over the last decade. Today over 70 percent of the cross-border transactions take place between related enterprises. The growth of multinational enterprises doing cross-boarder transactions present increasingly complex taxation issues, both for the tax authorities and the companies themselves. International transfer pricing deals with those intra-group transactions where the open market regulator is absent. Transfer pricing has grown to be the most important issue on the tax...
The globalization, the international trade and the number of multinational enterprises have continued to increase over the last decade. Today over 70 ...
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cena:
219,69 zł |
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The 1996 United States Model Income Tax Convention: Analysis, Commentary and Comparison: Analysis, Commentary and Comparison
ISBN: 9789041109989 / Angielski / Miękka / 336 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Awareness of the ins and outs of the latest instruments governing tax regulations is a must for the international tax practitioner. Aficionados know by now that the U.S. Treasury Department's draft Model Income Tax Convention, published in 1981 (the 1981 Model), was withdrawn as the official U.S. Model in 1992. At long last, on September 20, 1996, the Treasury released the 1996 U.S. Model. For the first time a technical explanation accompanies the Model. Practitioners need a quick and complete apprisal of new developments and changes since the 1981 Model. This monograph contains an...
Awareness of the ins and outs of the latest instruments governing tax regulations is a must for the international tax practitioner. Aficionados know b...
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cena:
1039,30 zł |
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Multilateral Tax Treaties
ISBN: 9789041107046 / Angielski / Twarda / 272 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. |
cena:
1319,07 zł |
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Transfer Pricing and the Arm's Length Principle in International Tax Law
ISBN: 9789041132703 / Angielski / Twarda / 912 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The proposed book analyzes the legal basis for the arm's length principle and the contents of the principle in U.S. tax law as well as the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the US., Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden and Norway. The book consists of the following chapters: Part One - Introduction Part Two - The Legal Basis for the Arm's Length Principle U.S. Tax Law OECD Other International Law Part Three - The Concept of the Arm's Length...
The proposed book analyzes the legal basis for the arm's length principle and the contents of the principle in U.S. tax law as well as the OECD Model ...
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cena:
1227,61 zł |
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Europe-China Tax Treaties
ISBN: 9789041132161 / Angielski / Twarda / 320 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions. Additionally, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also highlight relevant policy changes over time....
The book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each c...
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cena:
1001,64 zł |
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The International Tax Law Concept of Dividend
ISBN: 9789041132062 / Angielski / Twarda / 422 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as... The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for mult... |
cena:
1001,64 zł |
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Comparative Income Taxation. a Structural Analysis: A Structural Analysis
ISBN: 9789041132048 / Angielski / Twarda / 560 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but... The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in... |
cena:
1001,64 zł |
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Financial Law in the Netherlands
ISBN: 9789041128577 / Angielski / Twarda / 576 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. The Netherlands is one of a handful of countries in which bank enterprise and national financial law give rise to a large number of international financial transactions. It is important then for practitioners in other countries to gain more than a notional understanding of the specific features of Dutch financial law, as well as a clear working knowledge of how Dutch financial law interacts with supranational regulatory and policy regimes affecting financial transactions. Toward this end, this very useful book provides a practical but nevertheless thorough survey of Dutch financial law, with...
The Netherlands is one of a handful of countries in which bank enterprise and national financial law give rise to a large number of international fina...
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cena:
1114,62 zł |
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Die Bewertung von Immobilien in Österreich
ISBN: 9783639011432 / Niemiecki / Miękka / 112 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Die unternehmens-, steuer- und zivilrechtlichen Bestimmungen in Osterreich fur die Bewertung von Immobilien bieten eine fundierte Basis fur die Vorgehensweise bei der Wertermittlung. Wie die meisten gesetzlichen Regelungen lassen diese ebenfalls noch genugend Raum fur unterschiedliche Interpretationen der einzelnen Normen zu. Neben der Problematik der zu berucksichtigenden Bewertungsfaktoren wirft die Vielfalt an zulassigen Verfahren zur Wertermittlung von Immobilien weiters die Frage auf, fur welche Situationen welche Methoden in ihrer Anwendung am sinnvollsten und am wirtschaftlichsten...
Die unternehmens-, steuer- und zivilrechtlichen Bestimmungen in Osterreich fur die Bewertung von Immobilien bieten eine fundierte Basis fur die Vorgeh...
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cena:
219,69 zł |
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Unternehmensbewertung für die Erbschaft- und Schenkungsteuer
ISBN: 9783639244670 / Niemiecki / Miękka / 124 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Nach der Novellierung des ErbStG und BewG zum 1. Januar 2009 sind alle Vermogensarten zum gemeinen Wert zu bewerten. Dies fuhrt bei der Bewertung von Unternehmen zu der Anwendung marktublicher Verfahren, insbesondere Ertragswertverfahren, Discounted Cashflow-Verfahren und Multiplikatorverfahren. Zudem besteht die Moglichkeit ein gesetzlich normiertes vereinfachtes Ertragswertverfahren anzuwenden. Dieses Verfahren wird in diesem Buch detailliert dargestellt und die daraus resultierende Steuerbelastung unter Berucksichtigung der Verschonungsregeln im Vergleich zu einer Bewertung nach dem...
Nach der Novellierung des ErbStG und BewG zum 1. Januar 2009 sind alle Vermogensarten zum gemeinen Wert zu bewerten. Dies fuhrt bei der Bewertung von ...
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cena:
264,53 zł |
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Tax Policy, Women and the Law: UK and Comparative Perspectives
ISBN: 9780521878036 / Angielski / Twarda / 244 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in women's legal and social equality, but many governments began to increase their reliance on the tax system as a means of influencing the choices that women make. The juxtaposition of this instrumentalist deployment of tax with persisting economic inequality for women is the starting point for this book....
Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children,...
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cena:
237,35 zł |
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Financial Development and Economic Growth in Malaysia
ISBN: 9780415596152 / Angielski / Miękka / 214 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. This book is concerned with the role of financial intermediation in economic development and growth in the context of Malaysia. Using an analytical framework, the author investigates the Malaysian economy from 1960 onwards to examine how far financial development has progressed in the course of economic development, and whether it has been instrumental in promoting economic growth. A significant improvement in the Malaysian financial system, coupled with rapid economic growth and a rich history of financial sector reforms, makes Malaysia an interesting case study for this... This book is concerned with the role of financial intermediation in economic development and growth in the context of Malaysia. Using an analytical... |
cena:
224,33 zł |
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Monopsony in Law and Economics
ISBN: 9780521762304 / Angielski / Twarda / 264 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Provides a comprehensive examination of the economic analysis of monopsony.
Provides a comprehensive examination of the economic analysis of monopsony.
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cena:
278,94 zł |
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La distinction de l''habileté et de l''abus de droit en droit fiscal
ISBN: 9786131503283 / Francuski / Miękka / 524 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Le contribuable n'a pas l'obligation envers l'Etat d'amA(c)nager ses affaires de maniA]re A payer le plus d'impAt possible. Le principe qui domine est en effet celui du choix de la voie la moins imposA(c)e. L'ingA(c)niositA(c) des contribuables peut toutefois heurter l'intA(c)rAat public lorsque les possibilitA(c)s offertes par le droit sont utilisA(c)es dans l'intention primordiale de tourner la loi fiscale. C'est l'hypothA]se de la fraude A la loi. En France, la fraude A la loi, A(c)rigA(c)e comme un critA]re secondaire de l'abus de droit A cAtA(c) de la simulation, est sanctionnA(c)e A...
Le contribuable n'a pas l'obligation envers l'Etat d'amA(c)nager ses affaires de maniA]re A payer le plus d'impAt possible. Le principe qui domine est...
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cena:
439,38 zł |
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Exchange Traded Funds
ISBN: 9783639263480 / Niemiecki / Miękka / 180 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. ETFs waren in den vergangen Jahren so erfolgreich wie kaum eine andere Finanzinnovation. Das weltweit verwaltete Fondsvolumen betrug Ende 2009 erstmals uber eine Billionen USD. Dies bedeutet einen Anstieg von mehr als 45% im Vergleich zum Vorjahr. Im Zuge dieser Arbeit werden die Grunde hierfur naher genannt. Zahlreiche Umfragen zeigen jedoch, dass erst wenige Anleger in Deutschland diese Anlageform kennen und noch weniger sie einsetzen. Daher sollen die Vorteile der ETFs im Vergleich zu klassischen Investmentfonds und anderen passiven Anlagen dargestellt werden. Darauf aufbauend werden im...
ETFs waren in den vergangen Jahren so erfolgreich wie kaum eine andere Finanzinnovation. Das weltweit verwaltete Fondsvolumen betrug Ende 2009 erstmal...
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cena:
304,88 zł |
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Besteuerung in der Insolvenz
ISBN: 9783656280637 / Niemiecki / Miękka / 64 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Bachelorarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 1,7, Otto-Friedrich-Universitat Bamberg, Sprache: Deutsch, Abstract: Mit uber 100 Quellen und uber 50 Urteilen Die Beruhrungspunkten zwischen Steuerrecht und Insolvenzordnung, der Besteuerung in der Insolvenz, sind Inhalt der Arbeit. Zuerst wird kurz der Ablauf eines Insolvenzverfahrens erklart, um dann genauer auf das Verhaltnis der Insolvenzordnung zum Steuerrecht sowie die steuerlichen Pflichten in der Insolvenz einzugehen. Anschlieend werden die wichtigsten Probleme, Schnittpunkte und Regelungen dargelegt, die alle...
Bachelorarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 1,7, Otto-Friedrich-Universitat Bamberg, Sprache: Deutsch, Abstract: Mit ube...
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cena:
209,42 zł |
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Einkünftequalifikations- und Zurechnungskonflikte bei Personengesellschaften im internationalen Steuerrecht: Unter Berücksichtigung von Sonderbetriebs
ISBN: 9783656482185 / Niemiecki / Miękka / 84 str. Termin realizacji zamówienia: ok. 5-8 dni roboczych. Bachelorarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 1,3, Duale Hochschule Baden-Wurttemberg Mannheim, fruher: Berufsakademie Mannheim, Sprache: Deutsch, Abstract: Das Ziel der Arbeit soll sein, die mit Personengesellschaften im internationalen Steuerrecht, folglich also grenzuberschreitenden Geschaftstatigkeiten oder Personengesellschaften mit internationalem Gesellschafterbestand, einhergehenden Probleme, namentlich vor allem Zurechnungs- und Qualifikationskonflikte zu beleuchten. Im Besonderen soll auf die Schwierigkeiten, die durch die divergierende Behandlung von...
Bachelorarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 1,3, Duale Hochschule Baden-Wurttemberg Mannheim, fruher: Berufsakademie Man...
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cena:
261,88 zł |