Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016 PDF Download

Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016 PDF full book. Access full book title Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016 by Sheila A. Murphy. Download full books in PDF and EPUB format.

Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016

Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016 PDF Author: Sheila A. Murphy
Publisher: Government Printing Office
ISBN: 9780160937538
Category : Law
Languages : en
Pages : 263

Get Book

Book Description
Reports of the United States Tax Court Volume 146 January 1, 2016 to June 30, 2016.

Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016

Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016 PDF Author: Sheila A. Murphy
Publisher: Government Printing Office
ISBN: 9780160937538
Category : Law
Languages : en
Pages : 263

View

Book Description
Reports of the United States Tax Court Volume 146 January 1, 2016 to June 30, 2016.

Transfer Pricing Developments Around the World 2017

Transfer Pricing Developments Around the World 2017 PDF Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9041183760
Category : Law
Languages : en
Pages : 240

View

Book Description
Derived from the renowned multi-volume International Encyclopaedia of Laws, this book describes the social security regime in Slovenia. It conveys a clear working knowledge of the legal mechanics affecting health care, employment injuries and occupational diseases, incapacity to work, pensions, survivors’ benefits, unemployment benefits and services, and family benefits. The analysis covers the field of application, conditions for entitlement, calculation of benefits, financing, the institutional framework, and relevant law enforcement and controls. Allowances for retirees, employees, public sector workers, the self-employed, and the handicapped are all clearly explained, along with full details of claims, adjudication procedures, and appeals. Succinct yet eminently practical, the book will be a valuable resource for lawyers handling social security matters in Slovenia. It will be of practical utility to those both in public service and private practice called on to develop and to apply social security law and policy, and of special interest as a contribution to the comparative study of social security systems.

The Resolution of Inter-State Disputes in Civil Aviation

The Resolution of Inter-State Disputes in Civil Aviation PDF Author: Luping Zhang
Publisher: Oxford University Press
ISBN: 0192665936
Category : Law
Languages : en
Pages : 256

View

Book Description
In this book, Dr Luping Zhang investigates dispute resolution mechanisms in international civil aviation with a primary focus on the functions of the International Civil Aviation Organization (ICAO) Council. The ICAO was created as a result of the Convention on International Civil Aviation (Chicago Convention) laying the foundations for these dispute resolution mechanisms in international civil aviation, although it neglected to cover economic regulations. Over the years there has been a proliferation of bilateral Air Services Agreements (ASA)s and multilateral treaties. With the advancement of aviation technology, The Resolution of Inter-State Disputes in Civil Aviation considers whether dispute resolution mechanisms should be modernised, and if so, what form this modernisation might take. It explores this through five chapters: the first chapter defines the scope of the research and introduces the methodology. The second chapter traces the evolution of dispute resolution clauses under both multilateral air law treaties and bilateral ASAs, with the most up-to-date data. The third chapter analyses how disputes brought forward in relation to the treaties in Chapter II are resolved in practice. The fourth chapter builds on empirical evidence to critically assesses the political and legal implications of settling international aviation disputes. The final chapter proposes a model for reform based on this cumulative research, introducing a proposal for amending rules and procedures in the ICAO, as well as for the establishment of a new arbitral institution.

Klaus Vogel on Double Taxation Conventions

Klaus Vogel on Double Taxation Conventions PDF Author: Ekkehart Reimert
Publisher: Kluwer Law International B.V.
ISBN: 9403512849
Category : Law
Languages : en
Pages : 2556

View

Book Description
Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University

Brownlie's Principles of Public International Law

Brownlie's Principles of Public International Law PDF Author: James Crawford
Publisher: Oxford University Press, USA
ISBN: 0198737440
Category : LAW
Languages : en
Pages : 785

View

Book Description
Serving as a single volume introduction to the field as a whole, this ninth edition of Brownlie's Principles of International Law seeks to present international law as a system that is based on, and helps structure, relations among states and other entities at the international level.

Comparative Law Yearbook of International Business Volume 43

Comparative Law Yearbook of International Business Volume 43 PDF Author: Christian Campbell
Publisher: Kluwer Law International B.V.
ISBN: 9403531711
Category : Law
Languages : en
Pages : 240

View

Book Description
The Comparative Law Yearbook of International Business, published under the auspices of the Center for International Legal Studies, in this 43rd volume spans an arc of timely and challenging concerns for business law practitioners and academics alike. It discusses: how arbitrability of intellectual property rights disputes might improve worldwide IPR enforcement; how the “disregard of legal entity” may be used to establish implied consent by a person or entity that is not a signatory to an arbitration agreement; how an effective cross-border insolvency framework under the Indian insolvency and bankruptcy code can borrow from the UNCITRAL Model Law’s and other jurisdictions’ approaches to the tension between “universality” and “territoriality”; how a promising new mediation act for Pakistan may help resolve a backlog of millions of cases in a jurisdiction with a patchwork of traditional and modern alternative dispute resolution mechanisms; how the European Union seeks to balance the taxation of digital services; how Brazil is addressing the taxation of offshore indirect transfers; how private equity capital structures in the unique market of professional sports create opportunities as well as risks; how Securities Market Regulation theory plays a role in the organization and development of active securities markets, particularly in emerging markets; and how non-signatories can be bound by arbitration agreements in Brazil through “disregard of legal entity” to ascertain implied consent. The authors are practitioners and academics from Brazil, England, France, India, Pakistan, Singapore, the United States and Uzbekistan. They offer a broad and diverse perspective on some of today’s pressing business law issues in a shrinking world.

BRICS and International Tax Law

BRICS and International Tax Law PDF Author: Peter Antony Wilson
Publisher: Kluwer Law International B.V.
ISBN: 9041194363
Category : Law
Languages : en
Pages : 384

View

Book Description
With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.

EU Constitutional Law

EU Constitutional Law PDF Author: Allan Rosas
Publisher: Bloomsbury Publishing
ISBN: 150990915X
Category : Law
Languages : en
Pages : 352

View

Book Description
The third edition of this acclaimed book continues the story of the EU's constitutional journey. The EU's constitution, composed of myriad legal texts, case law and practice, is no less of a moving target than before and the pace of change has, if anything, increased since the publication of the second edition. In a constantly challenging geopolitical context, the EU faces unprecedented political, economic and cultural trials, all of which impact upon the evolution of its constitution. In particular, the migration crisis has given rise to the need for substantial revision of the chapter dealing with the area of freedom, security and justice, and the institutional reforms embarked upon in the quest to restore financial order have taken a more structured form following the inception of a European banking union. Fully updated to include the ramifications of Brexit, the book succeeds – where others have struggled – in making sense of the EU's complex constitutional order, focusing on its essential features but taking into account the profound changes that have taken place over the past 20 years. The EU has become much more than an internal economic market. Recently it may even be argued that the focus of action has been in areas such as immigration and third-country nationals, security and defence policy, and penal law and procedure, and the work towards creating a European banking union underlines the continued need to monitor economic and fiscal policy. Eschewing too much detail, the authors underline the essential values, principles and objectives of the integration regime as well as its basic normative structure and hierarchy. In this context, the decentralised nature of the EU is highlighted as an integral part of its constitutional make-up. Recurring themes include European citizenship, fundamental rights and the rule of law. The book also confronts head-on the problems and challenges facing the Union and the gap which is often perceived between lofty ideals and harsh realities. The book will be useful to students of EU law and European integration but will also appeal to a broader audience of researchers and practitioners, including political scientists.

Protection of Foreign Investment in India and Investment Treaty Arbitration

Protection of Foreign Investment in India and Investment Treaty Arbitration PDF Author: Aniruddha Rajput
Publisher: Kluwer Law International B.V.
ISBN: 904118614X
Category : Law
Languages : en
Pages : 248

View

Book Description
India is one of the fastest growing economies and intends to achieve the desired growth with the help of foreign investment. Recently, India terminated all the existing Bilateral Investment Treaties (BITs) and announced to renegotiate them based on the newly issued Model BIT. This book is the first comprehensive commentary and analyses of international investment law with focus on India. It offers detailed examination of India’s legal position in relation to protection of foreign investment and the impact of investment treaty arbitration and related jurisprudence on the country’s governance structures and regulatory framework. Additionally, it reflects upon the political and economic rationales for the policy on foreign investment. Among the matters discussed are the following: • jurisprudence of investment tribunals, with focus on cases where India was a party (White Industries v. India); • impact of the Make in India campaign and other reforms on foreign investment; • requirement of valid entry and operation of foreign investment; • prominent treatment standards such as expropriation, fair and equitable treatment, full protection and security, most favoured nation, and national treatment; • dispute resolution clauses and enforcement of investment arbitration awards; • interaction of protection of foreign investment and the Indian judiciary; and • reasons for India not joining the ICSID Convention. Given India’s position as a hugely influential player in the cross-border movement of capital, with the willingness to ‘change the rules’ on foreign investment and investment treaty arbitration worldwide, this book will prove of immeasurable value to practitioners, legal academics, interested policy makers, multinational corporations and their counsel and others interested in international investment law and India.

The New York Times Index

The New York Times Index PDF Author:
Publisher:
ISBN:
Category : Indexes
Languages : en
Pages :

View

Book Description