Overview of present-law rules and economic issues in international taxation
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Overview of present-law rules and economic issues in international taxation scheduled for a hearing before the Senate Committee on Finance on March 11, 1999 by

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Published by Joint Committee on Taxation in [Washington, D.C .
Written in English


  • Investments, Foreign -- Taxation -- Law and legislation -- United States,
  • Income tax -- United States -- Foreign income,
  • International business enterprises -- Taxation -- Law and legislation -- United States,
  • Double taxation -- United States

Book details:

Edition Notes

Other titlesOverview of present law rules and economic issues in international taxation
Statementprepared by the staff of the Joint Committee on Taxation
ContributionsUnited States. Congress. Joint Committee on Taxation
The Physical Object
FormatElectronic resource
ID Numbers
Open LibraryOL15487030M

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Cases on international tax law issues are heard in domestic courts or regional courts (such as the European Court of Justice), and are usually disputes between a tax payer and the government or tax enforcement body. So you will either need to search for cases applying and interpreting tax treaties and other international agreements in. international*political*economy*andinternational*economicregulation*intothehithertomurky*recesses*of* WD[ ODZ, DQWLFLSDWHG DV PXFK LQ VD\LQJ LQ WKH ERRNV,QWURGXFWLRQ WKDW, IHDUHG WKDW specialistswould*File Size: 2MB. Bulletin for International Taxation - Latest Articles [28 April ] - Germany - Tax and Fiscal Policy Measures in Response to the COVID Crisis – Overview and Economic Analysis for Germany [30 March ] - OECD/International - Foreword: Tax Treaty Interpretation after BEPS. Reshaping the code: Understanding the new tax reform law. The impact of tax reform (H.R. 1) This Deloitte Tax report summarizes tax reform changes. It examines the key provisions in the approved tax reform law (H.R. 1) and their likely tion: Principal | Deloitte Tax LLP.

of “Aspects of International Taxation- A Study”. I express my gratitude and appreciation to CA. Mahesh P. Sarda, Chairman, Committee on International Taxation of ICAI for the initiative taken to revise the publication. I thank CA. Sanjiv Chaudhary for his contribution in giving a concrete shape to . Economic foundations of international tax rules ABSTRACT This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. International taxation is the study or determination of tax on INCOME /PROFIT of an individual or enterprise, subject to the tax laws of different countries. Any income or profit not taxable under a domestic tax law of a country cannot be taxed in that country under international tax File Size: KB. The OECD standard-setting work on the international tax rules has been based on two key standards: the OECD Model Tax Convention on Income and on Capital as well as the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.