Basic
International Taxation, by Roy
Rohatgi. Kluwer Law Intl.
The taxation of international economic activities presents two essential considerations:
revenues must be shared equitably by the nations involved, and those nations must be able
to enforce their domestic tax laws. More information
Delivering
Distortion: Mexico's New Telecommunications Tax Alters Market Dynamics [DOWNLOAD: PDF], by
Yankee Group.
The new tax was
poorly designed and irresponsibly approved. This Report shows the overall impact on the
different telecommunications services (wireless, corporate data, paging, trunking, and pay
TV), explores alternative policies to ensure long-term growth, and provides
recommendations for moving forward. More information
Essentials
of United States Taxation, by
Howard E. Abrams, Richard L. Doernberg. Kluwer Law Intl. More information
International
Real Estate Handbook : Acquisition, ownership and sale of real estate residence, tax and
inheritance law, by
Christian Kalin. John Wiley & Sons.
The International Real Estate Handbook is essential for anyone who is serious about
acquiring, owning or selling international real estate. More information
International
Tax Planning, by
Dennis Campbell. Kluwer Law International.
The reader will find a wealth of useful information, not only on the complexity of
international taxation, but also its potential for the resolution of conflicts and the
mitigation of unfair tax burdens through amortization and international cooperation. More information
Klaus
Vogel on Double Taxation Conventions: A Commentary to the Oecd-, Un-, and Us Model
Conventions for the Avoidance of Double Taxation on Income and Capital, With Particular
Reference to, by
Klaus Vogel. Kluwer Law International; 3rd edition.
An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to
all legal issues DTCs raise and includes information on worldwide case law and
commentators' views. More information
Journal
of International Taxation, by Bittker. Warren Gorham &
Lamont.
More information
Legal
Aspects of Offshore Financial Law: Confidentiality in Offshore Financial Law &
Offshore Trusts and Related Tax Issues in Offshore Financial Law, by
Rose-Marie Antoine. Oxford University Press. More information
Multinational
Investment in Developing Countries: A Study of Taxation and Nationalization, by
Thomas Andersson. Routledge.
Using game-theory models, and taking into account that the developing countries also
compete with each other to attract investors, Thomas Andersson shows that policies which
manipulate the behavior of firms do not normally distort direct investments, while
policies that interfere with ownership do. More information
Tax
Havens for International Business, by Adam
Starchild. Palgrave Macmillan. More information
Tax
Incentives For Foreign Direct Investment, by Alex
Easson. Kluwer Law International/Aspen Pubs.
The purpose of this study is to examine and evaluate the use of tax incentives that are
designed to promote foreign direct investment, to suggest how such incentives might be
better designed to improved their effectiveness and efficiency, and to consider how their
use might be restricted in order to reduce the potentially harmful effects of excessive
tax competition and thus to prevent a "race to the bottom" among countries
offering them in the hope of attracting investment. More information
Tax Reform in Developing Countries (World
Bank Regional and Sectoral Studies). by Wayne R. Thirsk (Editor). World Bank. More
information
Tax
Treaties and Ec Law (Series on International Taxation Vol. 16), by
Wolfgang Gassner, W. Gassner, Michael Lang, Eduard Lechner. Kluwer Academic Publishers.
Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly
applicable to matters of international taxation. In this context, the decisions of the
European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are
of primary importance. More information
Taxation
of Companies and Investment in the European Union (European
Practice Library S.), by Gloria
Teixeira. John Wiley & Sons Ltd (Import).
Written on a country-by-country basis, this book offers an analysis of the tax
consequences and practical necessities of foreign investment in European Union countries:
setting up new companies, merging with local companies, establishing
branches/subsidiaries/permanent establishments, purchasing shares in domestic companies
and equity versus debt finance. More information
The
Dividend Concept in International Tax Law - Dividend (SERIES ON INTERNATIONAL TAXATION
Volume 25), by
Marjaama Helminen, Marjaana Helminen. Kluwer Law International.
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. More information
The Effects of Taxation on Multinational Corporations
(National Bureau of Economic Research Project Report)
by Martin Feldstein, James R., Jr. Hines, R. Glenn Hubbard (Editor), Martin Felstein.
University of Chicago Press. More
information
The
Public International Law of Taxation: Text, Cases and Materials, by Asif
H. Qureshi. Kluwer Academic Publishers.
This book orientates tax practitioners to the public international law aspects of
taxation. Equally it provides a framework from which public international lawyers may
probe more deeply into the legal challenges posed by the interaction of national taxation
with international law. More information
Transfer
Pricing International : A Country-by-Country Guide, by
Robert Feinschreiber (Editor). Wiley. Reference focusing specifically on the U.S. transfer
pricing implications. Examines the transfer pricing specifics of each country. More information
U.S.
International Taxation, by Joel
D. Kuntz, Robert J. Peroni. Warren Gorham & Lamont; Ringbound edition. More information
Value
Added Tax: A Comparative Approach in Theory and Practice, by Alan
Schenk, Oliver Oldman. Transnational Publishers, Inc. More information
VAT
& Sales Taxes Worldwide: A Guide to Practice and Procedures in 61 Countries, by Ernst
& Young. John Wiley & Sons Ltd (Import); 1 edition.
A guide to practice and procedures in VAT implications of commercial activities in the
European Union, and similar VAT and sales taxes in force in other major trading nations in
the world. More information
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