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International Taxation, Nigam Nuggehalli


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Цена: 46570.00T
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Автор: Nigam Nuggehalli
Название:  International Taxation
ISBN: 9788132236689
Издательство: Springer
Классификация:





ISBN-10: 8132236688
Обложка/Формат: Paperback
Вес: 0.19 кг.
Серия: SpringerBriefs in Law
Язык: English
Размер: 235 x 155 x 7
Основная тема: Law
Подзаголовок: The Indian perspective
Ссылка на Издательство: Link
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Поставляется из: Германии
Описание:

This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian story of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation.

The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian governments attempts to establish, through legislation, the dominance of status over contracts.

Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.



Brownlie`s Principles of Public International Law

Автор: Crawford
Название: Brownlie`s Principles of Public International Law
ISBN: 0199699690 ISBN-13(EAN): 9780199699698
Издательство: Oxford Academ
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Цена: 51730.00 T
Наличие на складе: Поставка под заказ.
Описание: Brownlie`s Principles of Public International Law has been the definitive guide to international law for over 40 years. This eighth edition, updated by James Crawford, builds on the reputation of its predecesors, providing outstanding, lucid and up-to-date treatment of all of the main issues in international law today.

International Law

Автор: Malcolm N. Shaw
Название: International Law
ISBN: 1107612497 ISBN-13(EAN): 9781107612495
Издательство: Cambridge Academ
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Цена: 44340.00 T
Наличие на складе: Невозможна поставка.
Описание: This new edition of International Law confirms the text's status as the definitive book on the subject. Combining both his expertise as academic and practitioner, Malcolm Shaw's survey of the subject motivates and challenges both student and professional. By offering an unbeatable combination of clarity of expression and academic rigour, he ensures both understanding and critical analysis in an engaging and authoritative style. The text has been updated throughout to reflect recent case law and treaty developments. It retains the detailed references which encourage and assist further reading and study.

International Law and Diplomacy

Автор: Chatterjee
Название: International Law and Diplomacy
ISBN: 1857435869 ISBN-13(EAN): 9781857435863
Издательство: Taylor&Francis
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Цена: 54090.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: A comprehensive work on diplomacy and international law addressed to both diplomats and students of diplomacy.

Introduction to United States International Taxation

Автор: Paul McDaniel
Название: Introduction to United States International Taxation
ISBN: 9401752109 ISBN-13(EAN): 9789401752107
Издательство: Springer
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Цена: 81050.00 T
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International Taxation and the Extractive Industries

Название: International Taxation and the Extractive Industries
ISBN: 1138999628 ISBN-13(EAN): 9781138999626
Издательство: Taylor&Francis
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Цена: 153120.00 T
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Описание:

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies.

International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on 'Base Erosion and Profit Shifting' and more radical proposals, identifying core challenges in the extractives sector.

This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.


Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context

Автор: Sven-Eric B?rsch
Название: Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context
ISBN: 3642432336 ISBN-13(EAN): 9783642432330
Издательство: Springer
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Цена: 149060.00 T
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Описание: Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation.

International Aspects of the US Taxation System

Автор: Felix I. Lessambo
Название: International Aspects of the US Taxation System
ISBN: 1349949345 ISBN-13(EAN): 9781349949342
Издательство: Springer
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Цена: 130430.00 T
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Описание: This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system`s international laws.

International Company Taxation

Автор: Schreiber Ulrich
Название: International Company Taxation
ISBN: 3642363059 ISBN-13(EAN): 9783642363054
Издательство: Springer
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Цена: 65210.00 T
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Описание: This book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations.

International Company Taxation in the Era of Information and Communication Technologies

Автор: Prof. Dr. Dr. h.c. mult. Otto H. Jacobs; Anne Sch?
Название: International Company Taxation in the Era of Information and Communication Technologies
ISBN: 3835003119 ISBN-13(EAN): 9783835003118
Издательство: Springer
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Цена: 69870.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The increased use of information and communication technologies (ICT) is leading to noticeable changes within the organisational structure of the economy. Geographical distances within companies as well as between companies and their customers can be bridged more easily with the use of ICT. Thus, economic activities are less dependent on time and place. Taking into account the manifold changes in the economic structures, it has to be questioned whether and to what extent the current rules of international company taxation are still applicable in a reasonable way. With regard to this issue, a need for the development of suitable reform approaches covering the whole system of international taxation still existed. The doctoral thesis of Mrs. Schafer provides a major contribution to fulfill this need. Mrs. Schafer has worked out in a very comprehensive way the creation of new organizational structures as well as the resulting implications on tax law and the system of international taxation. Moreover, the existing literature on the subject at hand has been analyzed in a competent way. The special merit of the doctoral thesis of Mrs. Schafer consists in elaborating reform proposals for international company taxation which cover the different relevant issues of international taxation.

The International Taxation System

Автор: Andrew Lymer; John Hasseldine
Название: The International Taxation System
ISBN: 1461353807 ISBN-13(EAN): 9781461353805
Издательство: Springer
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Цена: 139750.00 T
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International Law

Автор: Klabbers
Название: International Law
ISBN: 052114406X ISBN-13(EAN): 9780521144063
Издательство: Cambridge Academ
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Цена: 33780.00 T
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Описание: Clear and concise: a landmark publication in the teaching of international law from one of the world`s leading international lawyers.

Textbook on International Law 7 ed.

Автор: Martin Dixon
Название: Textbook on International Law 7 ed.
ISBN: 0199574456 ISBN-13(EAN): 9780199574452
Издательство: Oxford Academ
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Цена: 60180.00 T
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Описание: The seventh edition of Textbook on International Law offers students new to the subject a concise and focused introduction to the essential topics of an international law course. Dixon brings the subject to life with the use of topical examples to illustrate key concepts.


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