Double taxation and international fiscal cooperation being a series of lectures delivered at the Académie de Droit International de La Haye. by Edwin Robert Anderson Seligman

Cover of: Double taxation and international fiscal cooperation | Edwin Robert Anderson Seligman

Published by Macmillan in New york .

Written in English

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  • Double taxation

Edition Notes

Bibliography, p.183-191.

Book details

ContributionsHague Academy of International Law.
The Physical Object
Paginationvii, 203 p. ;
Number of Pages203
ID Numbers
Open LibraryOL16531686M

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Get this from a library. Double taxation and international fiscal cooperation; being a series of lectures delivered at the Académie de droit international de la Haye. [Edwin Robert Anderson Seligman; Hague Academy of International Law.] -- English version of "La double imposition et la coopération fiscale internationale", a series of lectures in French at the Académie de Droit.

Seligman, Edwin R. and Hague Academy of International Law. Double taxation and international fiscal cooperation: being a series of lectures delivered at the Academie de droit international de la Haye / by Edwin R.

Seligman Macmillan New York Australian/Harvard Citation. Seligman, Edwin R. & Hague Academy of International Law. Get this from a library. Relief from double taxation. [A J van den Tempel; International Bureau of Fiscal Documentation.] -- Comparison of the work of the League of Nations and of the Organisation for Economic Cooperation and Development (OECD).

International double taxation The belief that international double taxation is a barrier to the placement of investments abroad developed from the era of the League of Nations (see Chapter 1) and is still prevalent today within the OECD However, this belief has always been questionable, even during the era of the League Double taxation and international fiscal cooperation book Nations.

Therefore, fiscal factor, especially through the international legal double taxation, affect good conduct of the fore ign trade and the international econo mic cooperation. International Double Taxation and the Right to Property. and the International Fiscal Association (Mitchell B.

Carroll Prize). the author develops a typology of situations of international double taxation. Lastly, the book includes a proposal to address the problems relating to the calculation of the quantum of the compensation that is Author: Filip Debelva.

Double tax agreements (DTAs) aim to prevent fiscal evasion regarding taxation, and to avoid prevent the double taxing of income by allocating taxing rights over this income between the treaty partner countries.

The taxing rights may either be exclusive to one of the treaty partners, or shared between them. International double taxation is subjecting direct to the same tax and taxable materials for the same period of time, by the public authorities from different advent of double Author: Marius Eugen Radu.

The principal purpose of double tax conventions is to promote, by eliminating international double taxation, exchanges of goods and services, and the move-ment of capital and persons. It is also a purpose of tax conventions to prevent tax avoidance and evasion." Relief from double taxation is designed to benefit taxpayers.

The mecha. This study aims to assess the impact of double taxation Double taxation and international fiscal cooperation book (DTTs) on FDI inflows in 10 ASEAN countries from to There are two objectives of double taxation treaties.

The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI.

The second objective is the sharing of information between governments, which can prevent tax evasion and Author: Yue Dong. Seligman, E. Double Taxation and International Fiscal Cooperation New York Macmillan Seligman, E. Essays in Taxation New York Macmillan Shaviro, : Michael Kobetsky.

Double taxation conventions are playing an increasingly major role in the tax world. The OECD Model Double Taxation Convention is used as the basis for most of the world's double taxation treaties. The UK has now almost agreements with other countries and the vast majority of international trade and investment is now governed by such agreements rather than by general law.

Below we have another bibliography prepared by Henry S. Bloch on international fiscal relations, essentially on the issue of double-taxation. The book-review reprint mentioned in Bloch’s postscript was for the book by André Piatier, L’évasion fiscale et l’assistance administrative entre états (Paris, ).The review was published in.

International double taxation is subjecting direct to the same tax and taxable materials for the same period of time, by the public authorities from different advent of double taxation is due to the manner in which criteria are applied to the taxation of income or lly, the situations in which double taxation (economic or legal) appears, are determined by the fact Cited by: 6.

International Fiscal Association has 96 books on Goodreads with 19 ratings. International Fiscal Association’s most popular book is Tax Avoidance, Tax Ev.

The other way to avoid double taxation is to structure your corporation as something other than a corporation. The tax on the net income of the business is passed through to the owners. BUT, corporations don't pay taxes on business income (called retained earnings) until it's paid out in dividends, while other business types pay tax on all the income from a business during the year, so you.

Includes UN model double taxation convention in English and French. Includes index. Rev. of: Double taxation conventions and international tax law. 2nd ed. Related Work Baker, Philip, Double taxation conventions and international tax law.

ISBN "This introductory book is written primarily to be used as a teaching text for generic international taxation courses. It has arisen from many years of practice and teaching international taxation to diverse audiences in a variety of countries.

The students in those courses have ranged from undergraduates with no practical experience and experienced tax officials with little formal training in Reviews: 2.


International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be.

Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income.

Double taxation is the levying of tax by two or more jurisdictions on the same declared income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes).Double liability is mitigated in a number of ways, for example: the main taxing jurisdiction may exempt foreign-source income from tax.

The item Convention between the Nordic Countries for the avoidance of double taxation with respect to taxes on income and capital. (unofficial translation) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Chap International Aspects of Income Tax - 2 - emphasis to tax treaties and to the work of the Organization for Economic Cooperation and Development (OECD) and the United Nations (UN) in this area.

The International Dimension of Taxation In the development of a country’s tax laws, the international dimension plays an. Business taxation.

Overview Residence Taxable income and rates Trade tax Capital gains taxation Double taxation relief Anti-avoidance rules Administration Other taxes on business. Withholding taxes. Dividends Interest Royalties Branch remittance tax Wage tax/social security.

International tax law comprises all legal provisions that include taxation issues relating to foreign countries. This includes domestic German tax legislation such as the Income Tax Act and the Fiscal Code, as well as double taxation agreements that Germany has concluded with other countries. On 19 Decemberthe Australian Taxation Office (ATO) issued a ruling entitled "Income tax and capital gains tax: capital gains in pre-CGT tax treaties".

In the ruling, the ATO concluded that Australia's taxation of capital gains under the Income Tax Assessment Act is not affected in any way by Australia's pre-CGT treaties (concluded before 20 Septemberwhen capital gains became.

Switzerland works in international organisations to address taxation issues Switzerland is one of the OECD's founding members (since ). It actively participates in the discussions of the OECD Committee on Fiscal Affairs and its subcommittees, including on the taxation of the digital economy.

Definition: Double Taxation is an occurrence where the income from the same source is taxed twice before translating into net corporate phenomenon occurs because company income is taxed at the corporate level and taxed again when distributed to shareholders through other words, this is a tax policy where the government taxes income when the corporation receives it and.

Double taxation is always considered to be one of the most important issues in international taxation. With the more and more business moving towards globalization and cross-border investment, double taxation is often cited as a major obstacle to liberate economic progress.

There are basically three types of systems for double taxation relief. Double Taxation Agreement) Tax treaty is an agreement reached between two countries on a bilateral basis to prevent double taxation (taxes levied twice on the same income, profit, capital gain or other item) or fiscal evasion.

In some countries they are also known as double taxation agreements, double taxFile Size: KB. Model double taxation convention on estates and inheritances and on gifts: report of the OECD Committee Relief against double taxation and fiscal evasion; report of the Committee and background materials; Double taxation and international fiscal cooperation: being a.

Cette publication est la dixième édition de la version abrégée du Modèle de Convention fiscale concernant le revenu et la fortune de l’OCDE. Cette version abrégée contient le texte intégral du Modèle de Convention fiscale tel qu'il se lisait le 21 novembreexcluant toutefois les notes historiques et les rapports antérieurs qui sont inclus dans la version complète.

double taxation and the prevention of fiscal evasion with respect to taxes on income and capital signed at paris on aug, together with two related exchanges of notes letter of submittal department of state, washington, september 9, the president, the white house.

Hong Kong has entered into Comprehensive Double Taxation Agreements / Arrangements (DTAs) with a number of jurisdictions. DTAs are also referred to as tax treaties. They prevent double taxation and fiscal evasion, and foster cooperation between Hong Kong and other international tax administrations by enforcing their respective tax laws.

Double taxation is related to the taxation of two and more taxes from one tax basis. Double taxation occurs when a government taxes the same income more than once.

Double taxation is a situation that affects mainly multinational corporations when business profits are taxed at both the corporate and personal levels.

The OECD International Tax Conference, which wrapped up yesterday in Washington, D.C., provided timely insight into the OECD’s work on “base erosion and profit shifting” (BEPS), under which governments are seeking to curtail what they perceive as growing under-taxation or non-taxation of international corporate income.

The central purpose of double taxation agreements, as the name suggests, is to lessen or eliminate double taxation This very objective flows from another primary purpose of encouraging international trade. It is believed that double taxation or multiple-taxation is Cited by: 1. Cambridge Core - Taxation Law - International Commercial Tax - by Peter Harris ‘Proposal for a Council Directive on Administrative Cooperation in the Field of Taxation’, COM()29 Lang, M.

(), Double Non-taxation, International Fiscal Association, Cahiers de droit, Vol. 89a Cited by: 8. The unique character of double taxation conventions make them serve a dual purpose as they become binding agreements between States under public international law and are also incorporated in the domestic law of the Contracting States.

The dichotomy between domestic and international law gives rise to some problems which I have addressed by: 1. Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, signed on Ap (the “prior Convention”).

The Convention replaces the prior Convention. Negotiations took into account the U.S. Treasury Department’s current tax treaty policy. international taxation arena. I am delighted to know that the Committee on International Taxation of ICAI has done a splendid work and have come out with the revised second edition of “Aspects of International Taxation- A Study”.

I express my gratitude and appreciation to CA. Mahesh P. Sarda, Chairman.Double taxation increases the efficiency costs associated with the tax 1 See, e.g., Joint Committee on Taxation, th Congress, Overview of Present-Law Rules and Economic Issues in International Taxation 3 (Committee Print, ); Joint Committee on.This book provides a good overview of the area of International Taxation--but only an overview.

It will not help you on detailed, complex issues in International Tax. However, using this book will help you understand the general framework for U.S.

International Tax. I did not give this book 5 stars because it needs more examples/5(7).

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