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Biblioteca

European tax law Autor: Ben J.M. Terra, Peter J. Wattel.Netherlands : Kluwer Law International, 2012, 862 pág. ; 25cm

Contenido: Part A General EU Law and Taxation: Taxes in the EU Treaties; Harmonization Bases / General EU Law Concepts and Tax Law / European Tax Harmonisation Policy / Part B Positive Integration of Indirect and Energy Taxation, of Direct Taxes, and of Admi-nistrative Cooperation and Recovery Assistance: The Community Customs Code / Value Added Tax – the Recast VAT Directive / Excises and Energy Taxation / Capital Duty and the Financial Transaction Tax / The Parent-Subsidiary Directive / The Tax Merger Directi-ve / Transfer Pricing and the Arbitration Convention / Tax Aspects of the European Eco-nomic Interest Grouping (EEIG) and the European Company (SE) / The Interest and Royalty Directive / The Savings Interest Directive / CCCTB / Administrative Cooperation in the Assessment and Recovery of Tax Claims / Part C Negative Integration of Direct Taxation: General Conceptual Aspects of the ECJ Case Law in Direct Tax Matters / Free Movement and Tax Base Protection / Division of Tax Jurisdiction; Double Tax Relief Mechanisms;Tax Treaty Issues / Exit Taxes / Individual Income Taxation / Corporate Income Taxation / Cross-border Loss Relief / Cross-Border Dividend Taxation.

International tax law Autor: Edited by Andrea Amatucci ; with the collaboration of Eusebio González, Chris-toph Trzaskalik.Netherlands : Kluwer Law International, 2012, 406 pág. ; 25 cm

Contenido: Scientific autonomy of tax law: a methodological approach / Tax law / Tax law and private law / Administrative provisions in taxation law / The administrative procedure for determining taxliability / Double taxation conventions / Tax treaties in the Americas: the United States experience / Implications in the major economies of the Pacific Rim: taxation of nonresidents and foreign corporations from the Japanese perspective / The European legal tax order based on ability to pay / The community legal system and the internal tax system / Community acts and the internal public finance system

Individuals' income under double taxation conventions : a Brazilian approach Autor: Daniel Vitor Bellan Netherlands : Kluwer Law International, 2010, 439 pág. ; 25 cm

Contenido: Chapter 1 Propaedeutic Comments / Chapter 2 Brief Introduction to Brazilian Individuals' Income Tax / Chapter 3 Interpretation and Qualification in International Tax Law / Chapter 4 Independent Personal Services (Article 14) / Chapter 5 Income from Employment (Article 15) / Chapter 6 Directors' Fees (Article 16) / Chapter 7 Artistes and Sportsmen (Article 17) / Chapter 8 Pensions (Article 18) / Chapter 9 Government Service (Article 19) / Chapter 10 Students (Article 20) / Chapter 11 Members of Diplomatic Mis-sions and Consular Posts (Article 28) / Chapter 12 The Main Question: Legality of the Regime Applicable to Individuals' Income under Double Taxation Treaties

Introduction to United States international taxation Autor: Paul R. McDaniel, Hugh J. Ault.Netherlands : Kluwer Law International, 2014, 209 pág. ; 25 cm

Contenido: Chapter 1 Introduction. / Chapter 2 The United States Income Tax System: General Description. Chapter 3 Jurisdictional Principles. / Chapter 4 Source Rules. / Chap-ter 5 Income Taxation of Nonresident Aliens and Foreign Corporations. / Chapter 6 Taxa-tion of Foreign Source Income of United States Persons: The Foreign Tax Credit. / Chapter 7 Treatment of Foreign Business Operations and Investments by United States Persons. / Chapter 8 Transfer Pricing. / Chapter 9 Special Treatment of Foreign Income. / Chapter 10 Foreign Currency Issues. / Chapter 11 Income Tax Treaties. / Chapter 12 Wealth Transfer Taxation.

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Schwarz on tax treaties Autor: Jonathan Schwarz.Netherlands : Wolters Kluwer Limited, 2013, 599 pág. ; 25cm

Contenido: The legal framework: international law / The legal framework: European Union law / The legal framework: United Kingdom law / Interpretation of tax treaties / Scope of tax treaties: taxes covered and territorial scope / Access to treaty benefits: per-sonality, fiscal domicile and nationality / Permanent establishment / Distributive provi-sions of income tax treaties / Business profits / Income from property / Employment and pensions / Capital gains / Other income and miscellaneous cases / Treaties and Euro-pean tax directives / Elimination of double taxation / Non-discrimination / Treaty shop-ping and other avoidance / Administration of tax treaties / Disputes and mutual agree-ment procedure / EU arbitration convention / International administrative cooperation

Taxing Global Digital Commerce Autor: Arthur Cockfield, Walter Hellerstein, Rebecca Millar, Christophe Waerzeggers Netherlands : Kluwer Law International, 2013, 529 pág. ; 25cm

Contenido: Chapter 1. Introduction. Chapter 2 . Technological Change and E-Commerce. Chapter 3. Cross-Border Tax Framework. Part II: Applying Current Tax Rules to E-Commer-ce: Chapter 4. Applying Income Tax Rules to Cross-Border E-Commerce. Chapter 5. The OECD and the Emerging Consumption Tax Discourse. Chapter 6. Applying VAT Rules to Cross-Border E-Commerce. Chapter 7. Applying the United States Retail Sales Tax to Cross-Border E-Commerce. Part III: Evaluating Tax Law and Technology Change: Chapter 8. Exploring Policy Options. Chapter 9. Challenging Traditional Tax Laws and Policies. Chapter 10. The Road Ahead: Supporting Cross-Border Tax Information Exchange.

State Aid and Tax Law Autor: Edited by: Alexander Rust, Claire Micheau Netherlands : Kluwer Law International, 2013, 207 pág. ; 25cm

Contenido: Comparison between the US and the EU system / The Relationship between State Aid and Harmful Tax Competition / State Aid and the Recovery of Taxes / State Aid and Indirect Taxation / The Selectivity Test: General Part / The Selectivity Test: The Con-cept of ‘Sectoral Aid’ / The Selectivity Test: The Concept of ‘Regional Aid’ / Flaws of the Selectivity Test / Case Studies / State Aid and Procedural Issues

Fundamentals of permanent establishmentsAutor: Robert WilliamsNetherlands : Kluwer Law International, 2014, 314 pág. ; 25cm

Contenido: Chapter 1 Historical Development of the Concept. Chapter 2 Elements of the Basic Definition: Fixed Place of Business. Chapter 3 Building Sites and Construction or Assembly Projects. Chapter 4 Special Provisions for Mineral Extraction. Chapter 5 Agency Permanent Establishments. Chapter 6 Preparatory and Auxiliary Activities and Places. Chapter 7 Permanent Establishments – Services and Secondments. Chapter 8 Tax in the Cloud – The Permanent Establishment Concept and the Digital Economy. Chapter 9 PE Issues Arising from Centralized Tax Models. Chapter 10 Permanent Establishment and Partnerships.

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Transfer pricing in actionAutor: Aydin Hayri, Althea AzeffNetherlands : Kluwer Law International, 2013, 373 pág. ; 25cm

Contenido: Chapter 1. MSell – A Fast Growth Company Considers Corporate Taxation. Chap-ter 2. Big Tax Proposal, Rejected. Chapter 3. The Inevitable Growing Pains, and State Tax Planning. Chapter 4. Going International, the Canadian Expansion. Chapter 5 . Further Expansion: The United Kingdom and Greater Europe. Chapter 6. The European Distributors and a Surprising Development, or Two. Chapter 7. Services Transactions: U.S. Headquarter and Support Services for Europe. Chapter 8. Intangibles Licensing Transaction, with Gusto. Chapter 9. Intra-European Structuring. Chapter 10. Sourcing. Chapter 11. Branding, and a New CEO. Chapter 12 . Planning for a New Global Business Model. Chapter 13. Designing and Implementing the New Global Business Model. Chapter 14. A (Rather Unpleasant) Thanksgi-ving Surprise. Timeline Figure.

International Double Taxation Autor: Mogens RasmussenNetherlands : Kluwer Law International, 2014, 232 pág. ; 25cm

Contenido: Chapter 1 Introduction Chapter 2 The OECD Model Convention Chapter 3 The UN Model Chapter 4 Provisions Which Are Not Included in the Model Conventions Chapter 5 Agreements Containing a Single Provision Concerning ‘Exchange of Information’ Chapter 6 New Wording of Article 7 in the 2010-Update of the Model Convention Chapter 7 Changes in the Commentaries in the 2010-Update of the Model Convention Appendix I The OECD Model and the UN Model Arranged as Parallel Texts Appendix II Agreement on Mutual Administrati-ve Assistance Concerning Exchange of Information Appendix III Agreement between the Government of Denmark and the Government of the Cayman Islands Concerning Informa-tion on Tax Matters

The EU and third countries : direct taxationAutor: editors, Michael Lang, Pasquale Pistone.Netherlands : Kluwer Law International, 2007, 1068 pág. ; 25 cm (EUCOTAX Series on european Taxation)

Contenido: General Part Pasquale Pistone General Report . Non-Application of DTCs: Inconsis-tent with Community and EEA Loyalty Note on the external competence of the European Com-munity in tax matters – the example of the Agreement with Switzerland on the taxation of savings Designing an anti-treaty shopping provision: an alternative approach / 2. National Reports from EU Member 3. National Reports from non-EU Member

International exchange of information and the protection of taxpayersAutor: Tonny Schenk-GeersNetherlands : Kluwer Law International, 2009, 324 pág. ; 25 cm (EUCOTAX series on European Taxation)

Contenido: Introduction and Problem Definition / 2. Backgrounds of Legal Protection / 3. Interpretation of Tax Treaties / 4. Aspects of International Law and the Obligations concer-ning the Exchange of Information / 5. Terms and Conditions Relating to the Exchange Secrecy and Use / 6.Limitations to the Obligation to Exchange Information/ 7. Interests of the Taxpayers / 8. Outlines for a System of Legal Protection / 9. Summary and Conclusions

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Withholding Taxes and the Fundamental Freedoms Autor: Karin SimaderNetherlands : Kluwer Law International, 2013, 377 pág. ; 25cm. (EUCOTAX Series on European Taxation)

Contenido: Chapter 1 Introduction. Chapter 2 Different Treatment Based on Withholding Taxes. Chapter 3 The Fundamental Freedoms under the TFEU and EU Agreements. Chapter 4 Comparability Analysis. Chapter 5 Justifications. Chapter 6 Proportionality. Chapter 7 Conclu-sions: The Admissibility of Withholding Taxes. Bibliography.

Tax treaty case law around the globe 2011 Autor: edited by Michael LangNetherlands : Kluwer Law International, 2012, 382 pág. ; 24 cm (EUCOTAX Series on european Taxation)

Contenido: Personal and substantive scope (Art 1, 2 and 4 OECD Model) 2. Permanent Esta-blishments (Art 5 OECD Model) 3. Business profits (Art 7 OECD Model) 4. Transfer Pricing (Art 9 OECD Model) 5. Dividend, interest, royalties, capital gains (Art 10, 11, 12 and 13 OECD Model) 6. Employment income (Art 15, 18 and 19 OECD Model), Directors’ fees, artistes and sportsmen, students and other income (Art 16, 17, 20, 21 OECD Model Convention) 7. Methods to avoid double taxation (Art 23 OECD Model) 8. Non-discrimination, mutual agree-ment and mutual assistance (Art 24, 25, 26 and 27 OECD Model)

Tax Treaty Override Autor: Carla de PietroNetherlands : Kluwer Law International, 2014, 256 pág. ; 25cm. (EUCOTAX Series on European Taxation)

Contenido: Chapter 1 Introduction: A Study of Tax Treaty Override. Chapter 2 Nature and Origin of Tax Treaty Override. Chapter 3 Structure and Functioning of Income Tax Treaties: Tax Treaty Override. Chapter 4 Interpretation of the International Agreement: The Occurrence and Scope of Tax Treaty Override. Chapter 5 Domestic Anti-abuse Rules and Tax Treaty Override. Chapter 6 Application of the Interpretative Model. Chapter 7 EU Law and International Law: More about Tax Treaty Override. Chapter 8 Conclusions: A Legal Systematization of Tax Treaty Override.

Cross border mergers within the EU proposals to remove the remaining tax obsta-cles Autor: Harm Van den BroekNetherlands : Kluwer Law International, 2012, 812 pág. ; 25cm. (EUCOTAX Series on European Taxation)

Contenido: Chapter 1 Introduction. / Chapter 2 Mergers under Private International Law. / Chapter 3 Regulation and Directive on the European Company (SE). / Chapter 4 The Tenth Council Directive. / Chapter 5 Cross-Border Mergers Based on Treaty Freedoms. / Chapter 6 The Merger Directive. / Chapter 7 Tax Arrangements and Treaty Freedoms. / Chapter 8 The Netherlands. / Chapter 9 Germany. Chapter 10 Proposals and Recommendations.Appendix I Draft Directive COM(1969)5 of 16 January 1969. Appendix II Council Statements on Directive 90/434. Appendix III Draft 1970 SE Regulation. Appendix IV Legal History of the Merger Directive. Appendix V Tables of Conversion. Appendix VI Table of Cases. Appendix VII The Netherlands Model Conditions under Article 14b(3) CITA. Appendix VIII Other Nether-lands Decrees.

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EU Freedoms, Non-EU Countries and Company Taxation Autor: Daniel SmitNetherlands : Kluwer Law International, 2012, 932 pág. ; 25cm. (EUCOTAX Series on European Taxation)

Contenido: Part I Methodological Framework and Benchmark: Chapter 1 Research Question, Scope and Methodology. Chapter 2 The Benchmark of International Tax Neutrality and the Requirement of a Genuine Economic Link under Freedom of Investment. Part II The Intra-union Context: Legal Integration between Member States in the Field of Corporate Income Taxation: Chapter 3 The Notion of ‘Third Countries’ under Freedom of Investment. Chapter 4 Relevant Positive Integration between Member States and between Member States and Third Countries. Chapter 5 Relevant Negative Integration between Member States. Part III The Third-Country Context: The Impact of Freedom of Investment between the Member States and Third Countries in the Field of Corporate Income Taxation: Chapter 6 Freedom of Investment between the Member States and Third Countries: Access. Chapter 7 Freedom of Investment between the Member States and Third Countries: Discrimination and Justification Grounds. Chapter 8 Freedom of Investment between the Member States and Third Countries: The Temporal Scope. Part IV The ‘Mixed’ Context: The Impact of Free-dom of Investment on Indirectly Held Third-Country Investments in the Field of Corporate Income Taxation: Chapter 9 Freedom of Investment and Indirectly Held Third-Country Investments in the Field of Corporate Income Taxation. Part V Recommendations for Legis-lative Action, Summary and Conclusions: Chapter 10 Recommendations for Concerted Legislative Action. Chapter 11 Summary and Conclusions.

VAT Exemptions. Consequences and Design AlternativesAutor: Rita de la FeriaNetherlands : Kluwer Law International, 2013, 389 pág. ; 25cm. (EUCOTAS Series on European Taxation)

Contenido: PART I. Exemptions – General Considerations. Chapter 1. Ending VAT Exemptions: Learning from Experience, Towards a Post-Modern VAT Chapter 2. The EU Perspective on VAT Exemptions Comments: The EU Perspective on VAT Exemptions PART II. Exemptions for Public Services and Merit Products. Chapter 3. VAT Treatment of Public Sector Bodies: The Canadian Model Chapter 4. Smoke and Mirrors: Applying the Full Taxation Model to Govern-ment under the Australian and New Zealand GST Laws. Chapter 5. Comparing the Treatment of Charities under Value Added Taxes and Retail Sales Taxes. PART III. Exemptions for Gam-bling. Chapter 6. VAT on Gambling. Comments: VAT on Gambling. PART IV. Exemptions for Immovable Property. Chapter 7. A Proposal to Improve the VAT Treatment of Housing in the European Union. Chapter 8. VAT and Immovable Property: Full Taxation Models and the Treat-ment of Capital Gains on Owner-Occupied Residences. PART V. Exemptions for Insurance and Financial Services. Chapter 9. VAT and Financial Services: Competing Perspectives on What Should Be Taxed. Chapter 10. Further Thoughts on Reforming the VAT: Treatment of Financial Intermediation Services. Comment: Is the Comprehensive Application of Cash-Flow Taxation Necessary to Integrate Financial Services into an Invoice/Credit VAT?.

The Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honour of Paul McDaniel VOL.39 Autor: Yariv Brauner, Martin J. MmcMahon jr.Netherlands : Kluwer Law International, 2012, 280 pág. ; 25cm. (Series on Interna-tional Taxation Vol.39)

Contenido: Preface. Part I Tax Expenditures. Chapter 1 The Staff of the Joint Committee on Taxation Revision of Tax Expenditure Classification Methodology: What Is To Be Made of a Change That Makes No Changes?. Chapter 2 Taxing Tax Expenditures?. Chapter 3 The Tax Expenditure Concept Globally. Chapter 4 Tax Reform and Tax Expenditures in Australia Richard. Chapter 5 Tax Reform Paul McDaniel Style: The Repeal of the Grantor Trust Rules. Part II The Fair Tax Base and International Tax Reform. Chapter 6 Horizontal Equity Revisited. Chapter 7 What Is This Thing Called Source?. Chapter 8 Formula Based Transfer Pricing. Part III A Compa-rative Perspective Chapter 9 The EU proposed CCCTB—Some Tax Treaty Issues. Chapter 10 Shared Legal Orders: Some Thoughts about the Influence of EU Case Law on International Tax Law Rules of the EU Member States. Chapter 11 Intra Group Loans—A Swedish Perspective. Chapter 12 European VAT and Jurisdiction to Tax.

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Taxation of Corporate Groups VOL.43Autor: Miguel Correia Netherlands : Kluwer Law International, 2013, 360 pág. ; 25cm. (Series on Inter-national Taxation Vol. 43)

Contenido: Introduction: Problem, Approach and Structure: Chapter 1 The Policy Approach. Chapter 2 The Taxation of Corporate Groups under the Standard CIT System. Chapter 3 The Tax Integration of Corporate Groups. Chapter 4 Policy Guidelines.

Transfer pricing and the arm's length principle in international tax lawAutor: Jens Wittendorff.Netherlands : Kluwer Law International, 2010, 880 pág. ; 25cm. (Series on Interna-tional Taxation Vol.35)

Contenido: Part One - Introduction Part Two – The Legal Basis for the Arm's Length principle Part Three – The Concept of the Arm's Length Principle Part Four – General Arm's Length Rules Part Five – Special Arm's Length Rules Part Six – Transfer Pricing Methods Part Seven – Con-clusion

The VAT/GST Treatment of Public Bodies VOL.41 Autor: Oskar Henkow Netherlands : Kluwer Law International, 2013

Contenido: Chapter 1 VAT/GST and the Public Sector: Issues and Problems. Part II Exclusion Systems: Chapter 2 The Exclusion of Public Bodies from the Scope of European VAT. Chapter 3 The Treatment of the Income of a Public Body. Chapter 4 Deduction of Input VAT and Other Issues. Chapter 5 VAT Compensation Schemes in Denmark. Chapter 6 VAT Compensation Schemes in Sweden. Chapter 7 Other VAT Compensation Schemes. Chapter 8 State Aid and Compensation Schemes. Chapter 9 Concluding Discussion. Part III Full Taxation Models: Chapter 10 New Zealand’s GST System and Public Management. Chapter 11 The Inclusion of Public Bodies in New Zealand. Chapter 12 The Treatment of the Income of Public Bodies. Chapter 13 Other Issues and Conclusions. Part IV Evaluation: Chapter 15 Towards a ‘Best Practice’.

How Fixed is a Permanent Establishment? VOL.42 Autor: Jean Schaffner Netherlands : Kluwer Law International, 2013, 344 pág. ; 25cm. (Series on Interna-tional Taxation Vol. 42)

Contenido: Chapter 1. The Roots of International Tax Law and the Permanent Establishment Concept. Chapter 2. Historic Evolution of the Permanent Establishment Concept. Chapter 3. Recent Developments of the Concept of Permanent Establishment. Chapter 4. The Geographi-cal Location and the Basic Definition: The Physical Permanent Establishment. Chapter 5. Construction Permanent Establishments. Chapter 6. Preparatory or Auxiliary Activities. Chap-ter 7 . Agency Permanent Establishment. Chapter 8. Conclusion on the Territorial Location. Chapter 9. Conclusion. Appendix: Proposed Changes to the Commentaries of Article 5.

Tax Treaties and Developing Countries VOL.44 Autor: Veronika Daurer Netherlands : Kluwer Law International, 2014, 368 pág. ; 25cm. (Series on Interna-tional Taxation Vol.44)

Contenido: The Importance of Tax Treaties for Developing Countries. / UN Model Convention: The Model for Developing Countries. / Empirical Analysis: Taking Stock of the Provisions in the Tax Treaties of East African LDCs. / Improving the UN Model.

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Legal Interpretation of Tax Law VOL.46 Autor: Edited by: Robert F. van Brederode, Rick Krever Netherlands : Kluwer Law International, 2014, 448 pág. ; 25cm. (Series on Inter-national Taxation Vol.46)

Contenido: Chapter 1 Legal Interpretation of Tax Law: A Reflection on Methods and Issues. Richard Krever & Robert F. van Brederode. Chapter 2 Legal Interpretation of Tax Law: Aus-tralia. Richard Krever & Peter Mellor. Chapter 3 Legal Interpretation of Tax Law: Brazil. Luís Eduardo Schoueri. Chapter 4 Legal Interpretation of Tax Law: China.Dongmei Qiu. Chapter 5 Legal Interpretation of Tax Law: The European Union Robert F. van Brederode & Tom O'Shea. Chapter 6 Legal Interpretation of Tax Law: Germany Caroline Heber & Christian Sternberg. Chapter 7 Legal Interpretation of Tax Law: Hong Kong Andrew Halkyard. Chapter 8 Legal Interpretation of Tax Law: Italy Carlo Garbarino. Chapter 9 Legal Interpretation of Tax Law: Japan Yoshihiro Masui. Chapter 10 Legal Interpretation of Tax Law: Russian Fede-ration Danil V. Vinnitskiy. Chapter 11 Legal Interpretation of Tax Law: Republic of South Africa Robert C. Williams. Chapter 12 Legal Interpretation of Tax Law: United States Steve R. Johnson. Bibliography. Table of Cases.

Proportionality and Fair Taxation Autor: João Dácio Rolim. Netherlands : Kluwer Law International. 264 pág. / 25cm. Series on International Taxation Vol.48.

Contenido: Chapter 1 The Relationship between the Rule of Reason, the Standard of Reasona-bleness and Proportionality in Search of Fairness Chapter 2 American Legislation and the US Supreme Court Chapter 3 International Jurisdictions and Proportionality and Reasonable Standards of Review (The ICJ, the ECHR and the WTO) Chapter 4 A European Union Law (The European Court of Justice)Impuestos. Legislación tributaria. Política fiscal. Doble imposición. Acuerdos de libre comercio. Precios de transferencia. IVA.

State Aid, Subsidy and Tax Incentives Under EU and WTO Law VOL.45 Autor: Claire Micheau Netherlands : Kluwer Law International, 2014, 448 pág. ; 25cm. (Series on Inter-national Taxation Vol.45)

Contenido: Part I. Regulatory Framework of Tax Incentives: Chapter 1. Rationales for Tax Incentive Rules. Chapter 2. EU and WTO Legal Regimes of Tax Incentive. Part II. Definition of Tax Incentive under EU and WTO Law: Chapter 3. Basic Criteria for Defining a Tax Incenti-ve. Chapter 4. The Distinctive Importance of Tax Selectivity. Part III. Procedural Rules on Tax Incentives under EU and WTO Law: Chapter 5. Administrative and Judicial Review of Tax Incentives. Chapter 6. Remedy Rules. Part IV. Relationships between EU State Aid Law and WTO Subsidy Law. Chapter 7. Interactions between EU and WTO Rules on Tax Incentives. Chapter 8. Perspectives and Proposals for a Multi-Level Regulation of Tax Incentives.

Taxation of Cross-Border Services Autor: Radhakishan, Rawal. Netherlands : Kluwer Law International. 480 pág. / 25cm. Series on International Taxation Vol.47.

Contenido: Chapter 1 General Overview of Taxation of Cross-Border Services. Chapter 2 FTS Article - Part I. Chapter 3 FTS Article - Part II. Chapter 4 Make Available. Chapter 5 Effecti-vely Connected Fees for Technical Services. Chapter 6 Article 12 versus Article 14. Chapter 7 Applicability of Other Source Article to the Fees for Technical Services. Chapter 8 Service PE - Part I. Chapter 9 Service PE - Part II. Chapter 10 OECD Service PE Provision. Chapter 11 Paragraph 2 of Article 3. Chapter 12 United Nation's Work on Taxation Services. Chapter 13 Taxation under the Indian Domestic Law.Tributación. Servicios Transfronterizos. OCDE. PEs. Honorarios. Servicios técnicos. Tratados fiscales. Impuestos.

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Quick Reference to European VAT Compliance 2015 Autor: Deloitte Global Tax Center (Europe) Netherlands : Kluwer Law International. 856 pág. / 30cm.

Contenido: Part 1 General Section: 1 About this Guide / 2 Background to the VAT in Europe / 3 VAT Treatment of Transactions / 4 VAT Rates in the EU. / 5 Specialized Areas in Cross-Border Trade / 6 The System of VAT Registration / 7 VAT Registration: Special Areas of Concern / 8 VAT Accounting Obligations / 9 VAT Invoicing Requirements / 10 Recordkee-ping Requirements / 11 Periodic VAT Reporting Obligations / 12 Periodic Intrastat Declara-tions / 13 VAT Audits / 14 Proving VAT Exemptions for Exports and Intra-Community Supplies / 15 VAT Refunds for Non-registered Companies.-- Part 2 VAT Compliance Procedu-res. Austria. Belgium. Bulgaria. Croatia. Cyprus. Czech Republic. Denmark. Estonia. Finland. France. Germany. Greece. Hungary. Iceland. Ireland. Italy. Latvia. Lithuania. Luxembourg. Malta. The Netherlands. Norway. Poland. Portugal. Romania. Slovakia. Slove-nia. Spain. Sweden. Switzerland. United Kingdom.Impuesto al valor agregado. Legislación. Países de la Unión Europea. Contabilidad. Impuestos. Administración

Guide to international transfer pricing : law, tax planning and compliance strategiesAutor: Edited by A. Michael Heimert, Michelle Johnson. Netherlands : Kluwer Law International. 945 pág. / 24cm.

Contenido: Chapter 1 Overview/Best Practices / Chapter 2 OECD Guidelines / Chapter 3 Argentina / Chapter 4 Australia / Chapter 5 Belgium / Chapter 6 Brazil / Chapter 7 Canada / Chapter 8 China / Chapter 9 France / Chapter 10 Germany / Chapter 11 Israel / Chapter 12 Italy / Chapter 13 Mexico / Chapter 14 The Netherlands / Chapter 15 South Korea / Chapter 16 United Kingdom / Chapter 17 United States / Annexes. Annex I Transfer Pricing Rules Summary. Annex I Transfer Pricing Implementation Checklist.Precios de transferencia. Impuestos. Legislación. Empresas internacionales

Klaus Vogel on Double Taxation ConventionsAutor: Edited by Ekkehart Reimer, Alexander Rust. Fourth Edition. Netherlands : Kluwer Law International, 2015, 2 vols. / 25 cm.

Contenido: Chapter I. Scope of the Convention: Article 1. Persons Covered Article 2. Taxes Covered Chapter II. Definitions: Article 3. General Definitions Article 4. Resident-Residence Article 5. Permanent Establishment Chapter III. Taxation of Income: Article 6. Income from Immovable Property Article 7. Business Profits Article 8. Shipping, Inland Waterways Trans-port and Air Transport Article 9. Associated Enterprises Preface to Articles 10-12 Article 10. Dividends Article 11. Interest Article 12. Royalties Article 13. Capital Gains Ex-Article 14. Independent Personal Services Article 15. Income from Employment Article. 16. Directors' Fees Article 17. Entertainers and Sportspersons Article 18. Pensions Article 19. Government Service Article 20. Students Article 21. Other Income Chapter IV. Taxation of Capital: Article 22. Capital Chapter V. Methods for Elimination of Double Taxation: Article 23 A. Exemption Method/Article 23 B. Credit Method Chapter VI. Special Provisions: Article 24. Non-Discrimi-nation Article 25. Mutual Agreement Procedure Article 26. Exchange of Information Article 27. Assistance in the Collection of Taxes Article 28. Members of Diplomatic Missions and Consular Posts Article 29. Territorial Extensions Chapter VII. Final Provisions: Article 30. Entry into Force Article 31. Termination.Impuestos dobles. Tratados. Alemania

Permanent establishments : a domestic taxation, bilateral tax treaty, and OECD perspectiveAutor: editors, Ekkehart Reimer, Nathalie Urban, Stefan Schmid. Netherlands : Kluwer Law International. Varias páginas (s.n.) / 24cm.

Contenido: Permanent Establishment in the OECD Model Tax Convention / Is There a Perma-nent Establishment? Article 5 OECD MC / Austria / Australia/ Hungary / India / Italy / Ger-many / The Netherlands / Russia / Spain / Sweden / Switzerland / United States.Impuestos dobles. Legislación. Países de la Organización de Cooperación y Desarrollo Económico. Empre-sas internacionales. Impuestos

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Tax planning for international mergers, acquisitions, joint ventures and restructu-ringsAutor: Edited by: Peter Blessing. Netherlands : Kluwer Law International. 2 Vols. / 24cm.

Contenido: Introduction / Taxable Acquisitions and Dispositions / Tax-free Acquisitions and Dispositions / Attribute Preservation and Usage / Due Diligence and Contractual Tax Protec-tion / Financing and Debt Pushdown Strategies / Dealing with Compensation Plans / Grou-ping / Planning with Intangibles / Internal Restructuring Involving Target / Target Breakup or Other Disposition of Unwanted Assets / Demergers / Subsidiary Liquidations / Joint Ventures / Equity and Debt Restructuring / Corporate Expatriations / Business Restructuring / Corpo-ration as Acquisition Vehicle for Foreign Target Part 1 General Overview / Chapter 1 Key Global Tax Concerns / Chapter 2 Due Diligence / Chapter 3 Tax Indemnities / Chapter 4 European Union / Chapter 5 Joint Ventures / Chapter 6 Busi-ness Restructurings / Chapter 7 Corporate Redomiciliations / Part 2Country Reports. / Argentina / Australia / Belgium / Brazil / Canada / People's Republic of China / Finland / France / Germany / India / Italy / Japan / Republic of Korea / Mexico / The Netherlands / Russian Federation / Spain / Sweden / Switzerland / United Kingdom / United States.

Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective. Positive and Negative Integration Autor: Erwin Nijkeuter. Netherlands : Kluwer Law International. 168 pág. / 24cm.

Contenido: Chapter 1 Introduction / Chapter 2 The Taxation of Dividend / Chapter 3 Positi-ve Integration of the Taxation of Cross-Border Dividends / Chapter 4 Negative Integration of the Taxation of Cross-Border Dividends / Chapter 5 The Consultation Paper Issued by the European Commission Annex 1. Annex 2.Doble imposición. Convenios fiscales bilaterales. Doble tributación. Doble exención. OCDE.

VAT Grouping from a European PerspectiveAutor: Sebastian PfeifferNetherlands : IBFD, 2015, 338 pág. ; 24cm (IBFD Doctoal Series 34)

Contenido: Chapter 1: VAT groups of companies: a glance from the policy perspective / Chap-ter 2: History of EU VAT grouping / Chapter 3: Personal scope of VAT grouping / Chapter 4: Territorial scope of VAT grouping / Chapter 5: Substantive scope of VAT grouping / Chapter 6: Formal scope of VAT grouping / Chapter 7: Mandatory or optional application / Chapter 8: VAT group as separate taxable entity / Chapter 9: Intra-group supplies of goods and services / Chapter 10: Rights and obligations / Chapter 11: VAT grouping vs the exemption of cost-sha-ring arrangements / Chapter 12: Conclusions

Global Corporate Tax Handbook 2015 IBFD. -- Netherlands : Netherlands, 2015, 1336 pág. ; 30 cm (Global Tax Series)

Contenido: Corporate income tax / Groups of companies/ Other taxes on income / Taxes on payroll / Taxes on capital / International aspects / Anti-avoidance / VAT / Miscellaneous indirect taxes / In addition to the individual country surveys, this volume gives a detailed overview of corporate taxation in the European Union, including relevant Council Directives and Amendments.

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Global Individual Tax Handbook 2015 IBFD. -- Netherlands : IBFD, 2015, 948 pág. (Global Tax Series IBFD)

Contenido: Income tax / Other taxes on income / Social security contributions / Taxes on capi-tal / Inheritance and gift taxes / International aspects

BRICS and the Emergence of International Tax Coordination Autor: Editor(s):Yariv Brauner, Pasquale Pistone, IBFD. Netherlands : IBFD, 2015, 524 pág. ; 24cm

Contenido: Part I The BRICS and the International Tax Regime.-- Chapter 1: Introduction / Chapter 2: BRICS: Theoretical Framework and the Potential of Cooperation.-- Chapter 3: A Perspective of Supra-Nationality in Tax Law / Part II : Tax Policy and Technical Tensions in the BRICS(+) World.-- Chapter 4: Brazil / Chapter 5: Russia / Chapter 6: India / Chapter 7: China Tax Treaty and Policy: Development and Updates / Chapter 8: South Africa / Chapter 9: Turkey / Chapter 10: Nigeria / Chapter 11: The International Tax Policy of the Least Developed Coun-tries: The Case of the Partner States of the East African Community - Burundi, Kenya, Rwanda, Tanzania and Uganda / Part III : The Impact of the Ascent of the BRICS.-- Chapter 12: The BRICS: An Overall Perspective / Chapter 13: Current Trends in Balancing Residence and Source Taxation / Chapter 14: Impact of the Position of the BRICS on the UN Model Convention / Chapter 15: The BRICS Countries in the Context of the Work on the UN Model / Chapter 16: International Tax Policy: The Counter-Story Presented by the BRICS / Chapter 17: Institutional Aspects / Chapter 18: The BRICS and the Future of International Taxation

International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures Autor: Editor: Madalina Cotrut, IBFD. Netherlands : BFD, 2015, 324 pág. ; 24cm (IBFD Tax Research Series Vol.2)

Contenido: Part One: Recent Developments in International Tax Structuring.-- Chapter 1: Common Strategies against Tax Avoidance: A Global Overview / Part Two: New Roles of the Concepts in International Tax Structuring.-- Chapter 2: Permanent Establishments in Interna-tional Tax Structuring.-- Chapter 3: Transfer Pricing from the Perspective of Substance and Transparency: Is the OECD on the Right Track? / Part Three: Financing Activities.-- Chapter 4: Anti-Base-Erosion Measures for Intra-Group Debt Financing.-- Chapter 5: Hybrid Instruments in the Post-BEPS Era.-- Chapter 6: Past, Present and Future of Tax Structuring Using Hybrid Entity Mismatches / Part Four: Selected Business Models.-- Chapter 7: Business Restructu-rings: The Toolkit for Tackling Abusive International Tax Structures / Chapter 8: Intellectual Property Structuring in the Context of the OECD BEPS Action Plan.-- Chapter 9: Taxation of the Digital Economy.-- Chapter 10: International Tax Structuring for Holding Activities

Article 16 of the OECD Model Convention: History, Scope and Future Autor: Elisabeth Pamperl. Netherlands : IBFD, 2015, 332 pág. ; 24cm (WU Institute for Austrian and Interna-tional Tax Law - Tax Law and Policy Series Vol.1 IBFD)

Contenido: Chapter 1: Why and How To Write a Doctoral Thesis on Article 16? / Chapter 2: The History of Article 16 of the OECD Model / Chapter 3: The Constituent Elements of Article 16 of the OECD Model Convention / Chapter 4: The Relation of Article 16 to Other Distribu-tion Rules / Chapter 5: The Legal Effects of Applying Article 16 / Chapter 6: Justification of Article 16 and Deliberations on an Improvement of the Provision / Chapter 7: Conclusion

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administra-tions and Transfer Pricing Features of Selected Countries 2015Autor: Editor(s):Mei June Soo (IBFD), Antoine Glaize (Taxand).Netherlands : IBFD, 2015, 788 pág. ; 20cm (IBFD Tax Travel Companions)

Contenido: Part A: The official text of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition), including transfer pricing glossary / Part B: Country surveys providing a concise description of the transfer pricing regulations. The information is discussed in a domestic as well as in an international context. / Countries selec-ted on the basis of economic importance and amount of transfer pricing activity / Common outline allows easy and direct comparisons between countries.

OECD model tax convention on income and on capital (condensed version 2014) and key tax features of member countries 2015 Autor: Editor Andrei Cracea IBFD. Netherlands : IBFD, 2015, 904 pág. ; 15cm. (IBFD Tax Travel Companions)

Contenido: Part A: The official text of the 2014 edition of the OECD Model and Commentaries (condensed version). Commentaries on the Articles of the Model Tax Convention Non-Mem-ber countries' positions and recommendations of the OECD Council / Part B: A concise des-cription of the direct taxes levied in each OECD Member country. Fully updated for 2015 to include: taxes on corporate income;taxes on individual income; and taxes on capital. Under each of the above headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country). Each chapter follows a common format to allow direct comparisons to be made between countries / Part C: Fully updated charts containing corporate income tax rates and domestic (i.e. non-treaty) withholding tax rates applicable to dividend, interest and royalty payments, effective on 15 April 2015 Fully updated treaty charts outlining the latest withholding tax rates from one OECD Member country to another under a tax treaty effective on 15 April 2015 / Appendices Current list and short description of previous OECD reports related to the Model Tax Convention OECD Discus-sion Drafts related to the Model Tax Convention

Asia-Pacific Tax and Business Fundamentals 2015 Autor: Editor: Mei-June Soo. -- Netherlands : IBFD, 2015, 848 pág. ; 20cm. (Tax Travel Companions IBFD)

Contenido: A. Corporate Taxation / B. Individual Taxation / C. Other Taxes on Income and Capital / D. Indirect Taxation / E. Business and Investment

ECJ Direct Tax Compass 2015 Autor: Editor: Madalina Cotrut. -- Netherlands : IBFD, 2015892 pág. ; 20 cm (Tax Travel Companions IBFD)

Contenido: Including: Summaries of 239 ECJ cases / Relevant EU direct tax legislation / Inde-xing system.-- Main Contents: Tax Case Law / Companies / Individuals / Third-Country Cases / Inheritance Tax / Administrative requirements / State Aid / Non-Tax Case Law / General Principles of EU Law / Company Law / Relationship of the fundamental freedoms / Legislation / TFEU Relevant Articles / EC Treaty Selected Articles / EC Treaty/TFEU Table of Equivalences (Selected Provisions) / Directives / Classication Tables

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INFORMACIÓN GENERALInstituto Colombiano de Derecho Tributario, Bogotá D.C. - Colombia

Calle 75 No. 8-29

Para solicitudes comunicarseal 317 04 03 Ext. 114 o escríbanos al correo biblioteca@icdt.org.co

www.icdt.org.co

EU VAT Compass 2015 - 2016 Autor: Editor: Fabiola AnnacondiaNetherlands : IBFD, 2015, 760 pág. ; 20cm. (Tax Travel Companions IBFD)

Contenido: Part One: EU VAT Directive (Directive 2006/112), as most recently amended by Directive 2013/61 / Part Two: Operative parts of more than 600 ECJ judgments in VAT cases / Part Three: An overview of the options laid down by the VAT Directive that have been taken up by the individual Member States, including Croatia

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OECD Transfer Pricing Guidelines for Multinational Enterprises and TaxAdministrations 2010 Edition and Transfer Pricing Features of Selected Countries 2015 Autor: Editor(s):Mei June Soo (IBFD), Antoine Glaize (Taxand). -- Netherlands : IBFD, 2015788 pág. ; 20cm (IBFD Tax Travel Companions)

Contenido: Part A: The official text of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition), including transfer pricing glossary / Part B: Country surveys providing a concise description of the transfer pricing regulations. The information is discussed in a domestic as well as in an international context. / Countries selec-ted on the basis of economic importance and amount of transfer pricing activity / Common outline allows easy and direct comparisons between countries.