Focus on taxes with mainly domestic effects like sales taxesvat, or also with more international effects like taxes on income and profits of individuals and companies. Leslie alston, pwc international tax partner, is an expert in tax planning for multinational companies. Ibfd tax research platform is a portal of the international bureau for fiscal documentation with databases, journals, guides and books. In practice, though, the audit team often notifies the advisors of taxpayers. Corporate tax 2020 laws and regulations finland iclg. Access to the ibfd online book library applies for online books that are published within the period of subscription subscription to the ibfd library taxfeeds, a. Chapter 22, taxation of investment funds 4 countries differ in their approaches to regulating the formation of investment funds. It provides information on international and crossborder taxation, containing tax treaties, descriptions of tax systems by country and fiscal documentation. Fundamentals of international tax planning book ibfd.
On the contrary, in recent years there has been much public debate on a wide range of issues and new. Preface governments worldwide continue to reform their tax codes at a historically rapid rate. Planning techniques are described in a neutral and concise manner, without. Our team of experts are at hand to offer tax solutions for all business categories. The ibfd library and information centre is widely regarded as the worlds leading resource facility in the field of. The taxation of corporate groups under consolidation by. Deloitte professionals contribute to ibfd publication on tax risk management. The concept of residence lies at the core of corporate income taxation. If your organisation has done so you can log on here using. In no event shall ibfds total liability exceed the price of the. The taxation of corporate groups under consolidation an international comparison. Contemporary application of the arms length principle in transfer pricing book june 2017 with 147 reads how we measure reads. This book therefore provides a basis for tax policy decisions at a national and european level.
As such, no great understanding of vat is required as the course will build from the absolute basics through to some of the more complex issues such as exemption and internationally traded services. We start with the personal income tax, explaining who is liable for tax and, at some length, what types of income are considered taxable and which rates, deductions and credits apply. Distilled from the imf legal departments extensive experience, the book covers a wide range of issues in both domestic and international taxation. Table of contents introduction to the sixth edition v using the international tax glossary vii list of tax terms a to z 1 appendix i international organizations, treaties and taxrelated bodies 480. Table of contents introduction to the sixth edition v using the international tax glossary vii list of tax terms a to z 1 appendix i international organizations, treaties and taxrelated bodies 480 appendix ii. Some jurisdictions also determine residency of an individual by reference to a variety of other factors, such as the ownership of a home or availability of. The development of the digital economy, which enables companies to avoid tax through aggressive tax planning, is among the main hardships to which the international tax regime currently has to.
A section on other taxes varies by jurisdiction but often includes estate, inheritance. A stable position in paying taxes, but an active debate around tax magnus johnsson pwc sweden the paying taxes subindicators for sweden have remained stable for a number of years, but this does not mean the area of corporate taxation is quiet. State and local taxes and rules vary by jurisdiction, though many. International online tax courses ibfd s international online tax courses allow flexible, online course study accessible worldwide, whether travelling, in the office, or at home. Summary full text of the forward, preface, table of contents, introduction, statutory provisions, and commentary to the 1996 edition of the basic world tax code and commentary bwtc a model tax code for developing countries, particularly those economies in transition to a free market system.
Ibfd international tax glossary revised 6th edition editor. While the income tax act generally does not impose entitylevel tax on a. Taxpayers need a current guide, such as the worldwide personal tax and immigration guide, in such a shifting tax landscape, especially if they are contemplating new. They are available in one or more of the following formats. The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. To check dates for ibfd courses and for information about early registration discounts applicable to classroom courses only, please refer to the ibfd website. This method allows the book to set out fundamental considerations beyond the boundaries of any actual tax system whilst emphasizing that taxation is always rooted in a legal regime. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. We are an independent professional training provider, offering intensive, expertled courses in the key areas of international taxation.
Value added tax and direct taxation similarities and differences editors. Some organisations have joined ibfd in an identity federation. Containing extensive analyses of international tax treaties and national tax legislation and case law for 6 countries, ibfd also incorporates helpful tools for comparing the tax law of multiple jurisdictions and calculating applicable tax rates for crossborder transactions. This will facilitate the understanding of current issues such as where and how should income from international transactions be taxed, the problems of double taxation andtax avoidance by multinational corporations or the latest initiatives against tax havens. All international tax sources actions on decisions 1967 present. Corporate tax is imposed in the united states at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations.
This course introduces the basics of value added taxes. Fundamentals of value added tax learning objectives after completing this course you will be able to. Disclaimer this publication has been carefully compiled by ibfd and or its author, but no representation is made or warranty given either express or implied as to the completeness or accuracy of the information it contains. Ibfd, your portal to crossborder tax expertise ibfd international tax training 5 international tax training is our preferred course provider because it offers an extensive range of highly technical quality courses. This series of books is published by the european association of tax law professors eatlp. Read online tax stories and download tax stories book full in pdf formats. These courses are designed to help broaden knowledge on issues involving crossborder taxation and provide a flexible, highquality and resultsoriented training to. He explores the role of tax in the formation of our global religions, the part tax played in wars and revolutions throughout the ages, why, at one stage, we paid tax for daylight or for. For a comprehensive list of ibfd courses relevant to the adit modules mentioned above, please refer to the ibfd website. A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Enter your mobile number or email address below and well send you a link to download the free kindle app.
Ibfd international online tax courses ibfd your portal. Ibfd member my account tailored tax courses rss feed tax events calendar online shop online collections journals tax research platform gouvernment consultancy mobile tax facts how we work authors and correspondants e book print book online book tools contact research fellow program new general new collection global events ibfd member ibfd. The selfassessment system imposes on the taxpayer, in the first instance, responsibility for calculating taxable income and the tax due on. In addition to individual titles, ibfd publishes book series. European taxation ibfd journal articleseurope 001438. Ibfd books ibfd your portal to cross border tax expertise. A list of journals for which we hold backstock management andor reprint agreements. Group for research on european international taxation. Ibfd course programme corporate tax planning, tax avoidance. Ibfd product overview 2011 order online at ibfd product overview 2011 3 contents. The cyprus income tax law citl has, to a large extent, adopted the merger directive, including the definitions therein contained. The taxation of partnerships in canada by elizabeth j. Ibfd, your portal to international tax expertise and independent research on cross border taxation, offering online products, books, services and training.
The introduction of the merger directive into the national tax system did not present a great difficulty, as basically no conflicting provisions existed previously. For tax purposes, nonresident individuals are foreigners who have stayed or worked in hong kong for less than 180 days in the tax year. Capital gains alienation gains, book gains from revaluations on participations are not covered by the parti. It also includes the most extensive bibliography currently available of the national tax laws. Ibfd also regularly publishes cfes relevant opinion statements and position papers in european. Academic year 201516 international and european tax law. Ibfd international tax courses offer a wide selection of courses ranging from introductory to advanced levels delivered in a classroom format. The taxation of partnerships in canada sauder school of. The papers in this book are the result of the 10th annual conference of the group for research on european and international taxation greit, which was held on 17 and 18 september 2015 in amsterdam.
If your organisation has done so you can log on here using the credentials provided to you by your organisation. Discuss the history of vat, some of its advantages and disadvantages and how it fits into the tax mix of states. It also constitutes a starting point for academic reflection on a core issue affecting the structure of corporate income taxation. If international taxation is your primary scope, an ibfd. Pdf ibfd, your portal to crossborder tax expertise. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. Ibfd, your portal to crossborder tax expertise title. Ibfd tax research platform for international tax research. For individuals, physical presence in a jurisdiction is the main test. Therefore it need a free signup process to obtain the book.
Authoritative resource for defining tax and taxrelated terms. Ibfds books print, online and ebook encompass a wide variety of international tax topics. Taxation in uganda at grant thornton, we appreciate the unique nature of tax law and the fundamental principles that underlie its interpretation and application. Ibfd tax research platform online library maastricht. Information guide to the various aspects of all taxes encountered at the different stages in the life of a company. Focus on taxes with mainly domestic effects like sales taxes vat, or also with more international effects like taxes on income and profits of individuals and companies. Ibfd books our books cover a wide variety of topics, such as transfer pricing, tax treaties, valueadded taxation, corporate taxation and tax law. Deloitte professionals contribute to ibfd publication on tax risk management slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. International taxes weekly newsletter archive international transfer pricing. Ebook ibfd international tax glossary as pdf download. Ibfd tax knowledge centre skip to main search results. Ibfd course programme corporate tax planning, tax avoidance and tax evasion brussels 2017. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in english.
Withholding tax is the tax charged to a nonresident entity that derives income from a hong kong source for services provided or work done in hong kong. Ibfd international online tax courses international online tax courses are carefully crafted on the basis of the theoretical and practical experience of international tax experts. Cambridge core financial law the taxation of corporate groups under consolidation by antony ting. Covering 101 tax jurisdictions worldwide, this book provides a comprehensive overview of the taxation of individuals in those countries.
Journal reprints, backfiles, backsets, back volumes and issues from ibfd international bureau of fiscal documentation. Access to the ibfd online book library applies for. Ibfd online books accessible online through the ibfd tax research. The ibfd tax research platform is a key resource for researching international tax law. European taxation ibfd journal articleseurope 0014. Included are the organizational aspects of the formation of companies, taxation of the formation of capital, taxation of company mergers, corporate tax aspects, other taxes such as value added tax, net worth tax and miscellaneous taxes, such as local, property and land taxes, and. Welcome,you are looking at books for reading, the studies in international taxation, you will able to read or download in pdf or epub books and notice some of author may have lock the live reading for some of country. With over 20 years experience, ms alston has advised clients in the formation and use of foreign holding and financing companies, specializing.
Taxation in uganda at grant thornton, we appreciate the unique nature of tax law and the fundamental principles. Since january 1, 2018, the nominal federal corporate tax rate in the united states of america is a flat 21% due to the passage of the tax cuts and jobs act of 2017. The formation of customary law in the field of taxation. Ibfd international tax glossary top results of your surfing ibfd international tax glossary start download portable document format pdf and ebooks electronic books free online rating news 20162017 is books that can provide inspiration, insight, knowledge to the reader. The authorities are not required to give the taxpayer prior notice of their visits. Saudi arabia ingdom of tax audit procedures saudi tax authorities are allowed to conduct tax audits at any time during the office hours of taxpayers. Ibfd is listed in the worlds largest and most authoritative dictionary database of abbreviations and acronyms the free dictionary. Browse the worlds largest ebookstore and start reading today on the web, tablet, phone, or ereader. Ibfd european taxation database includes central and eastern europe. Ibfd is listed in the worlds largest and most authoritative dictionary database of abbreviations and acronyms. We are a market leader in the field of us expatriate taxation training, with conferences in london and toronto each year. Cambridge core finance and accountancy the rise of the valueadded tax by kathryn james. Hong kong withholding tax business guide guidemehongkong.
Looking for online definition of ibfd or what ibfd stands for. A list of journals for which we hold backstock management and or reprint agreements. Under the reform act, however, capital gains on participations and. Pdf ibfd, your portal to crossborder tax expertise title. In other words, this book looks at techniques used to reduce an mnes tax burden.
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