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Страница 1, Результатов: 35
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1.
Подробнее
C 52
Chisick, Harvey.
Misunderstandings in politics, economics, and language / / Harvey Chisick. - Newcastle upon Tyne : : Cambridge Scholars Publishing,, 2022. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/2EFB5030-9E78-4F57-B2E6-5DF1CDEB88C8. - ISBN 9781527583467 (electronic book). - ISBN 1527583465 (electronic book)
Параллельные издания: Print version: :
~РУБ DDC 322.3
Рубрики: Business and politics.
Corporations--Political activity.
International business enterprises--Political aspects.
State, The--Social aspects.
C 52
Chisick, Harvey.
Misunderstandings in politics, economics, and language / / Harvey Chisick. - Newcastle upon Tyne : : Cambridge Scholars Publishing,, 2022. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/2EFB5030-9E78-4F57-B2E6-5DF1CDEB88C8. - ISBN 9781527583467 (electronic book). - ISBN 1527583465 (electronic book)
Параллельные издания: Print version: :
Рубрики: Business and politics.
Corporations--Political activity.
International business enterprises--Political aspects.
State, The--Social aspects.
2.
Подробнее
T 26
Tax and the digital economy [[electronic resource] :] : challenges and proposals for reform / / edited by Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust. - Alphen aan den Rijn, The Netherlands : : Kluwer Law International B. V.,, [2019]. - 1 online resource. - (Series on international taxation ; ; no. 69). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/88213FE3-39E0-409B-9548-930E54555372. - ISBN 9789403503356 (electronic bk.). - ISBN 9403503351 (electronic bk.)
Параллельные издания: Print version: :
~РУБ DDC 341
Рубрики: Electronic commerce--Taxation--Law and legislation.
International business enterprises--Taxation--Law and legislation.
Доп.точки доступа:
Haslehner, Werner C., \editor.\
Kofler, Georg, (1977-) \editor.\
Pantazatou, Aikaterini, \editor.\
Rust, Alexander, \editor.\
T 26
Tax and the digital economy [[electronic resource] :] : challenges and proposals for reform / / edited by Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust. - Alphen aan den Rijn, The Netherlands : : Kluwer Law International B. V.,, [2019]. - 1 online resource. - (Series on international taxation ; ; no. 69). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/88213FE3-39E0-409B-9548-930E54555372. - ISBN 9789403503356 (electronic bk.). - ISBN 9403503351 (electronic bk.)
Параллельные издания: Print version: :
Рубрики: Electronic commerce--Taxation--Law and legislation.
International business enterprises--Taxation--Law and legislation.
Доп.точки доступа:
Haslehner, Werner C., \editor.\
Kofler, Georg, (1977-) \editor.\
Pantazatou, Aikaterini, \editor.\
Rust, Alexander, \editor.\
3.
Подробнее
K 82
Krever, Richard.
Allocation of Multinational Business Income : Reassessing the Formulary Apportionment Option / / Krever Richard (editor). - [Б. м.] : Kluwer Academic,, 2020. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/9AAEED41-6942-441A-9B82-8BAA0C0DAEBB. - ISBN 9789403517308 (electronic bk.). - ISBN 9403517301 (electronic bk.). - ISBN 9789403506159 (e-book). - ISBN 9403506156
Print version record.
~РУБ DDC 341
Рубрики: International business enterprises--Taxation--Law and legislation.
K 82
Krever, Richard.
Allocation of Multinational Business Income : Reassessing the Formulary Apportionment Option / / Krever Richard (editor). - [Б. м.] : Kluwer Academic,, 2020. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/9AAEED41-6942-441A-9B82-8BAA0C0DAEBB. - ISBN 9789403517308 (electronic bk.). - ISBN 9403517301 (electronic bk.). - ISBN 9789403506159 (e-book). - ISBN 9403506156
Print version record.
Рубрики: International business enterprises--Taxation--Law and legislation.
4.
Подробнее
A 76
Arnold, Brian J.
International tax primer / / Brian J. Arnold. - Fourth edition. - Alphen aan den Rijn, The Netherlands : : Kluwer Law International,, [2019]. - 1 online resource (264 pages). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/42D16EBA-4525-4738-A0A4-41270A829CFB. - ISBN 9789403501727 (electronic book). - ISBN 9403501723 (electronic book)
Description based on online resource; title from digital title page (viewed on September 09, 2022).
Параллельные издания: Print version: : Arnold, Brian J. International tax primer. - Den Haag : Kluwer Law International 2019. - ISBN 9789403502823
~РУБ DDC 341.4844 + DDC 341
Рубрики: International business enterprises--Taxation--Law and legislation.
International business enterprises--Taxation--Law and legislation.
Аннотация: International Tax Primer' provides an accessible and comprehensive guide to the fundamental aspects of international taxation with an introduction to the policies that countries seek to advance with their international tax rules.0This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development?s (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive and continuing issues concerning the digital economy.
A 76
Arnold, Brian J.
International tax primer / / Brian J. Arnold. - Fourth edition. - Alphen aan den Rijn, The Netherlands : : Kluwer Law International,, [2019]. - 1 online resource (264 pages). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/42D16EBA-4525-4738-A0A4-41270A829CFB. - ISBN 9789403501727 (electronic book). - ISBN 9403501723 (electronic book)
Description based on online resource; title from digital title page (viewed on September 09, 2022).
Параллельные издания: Print version: : Arnold, Brian J. International tax primer. - Den Haag : Kluwer Law International 2019. - ISBN 9789403502823
Рубрики: International business enterprises--Taxation--Law and legislation.
International business enterprises--Taxation--Law and legislation.
Аннотация: International Tax Primer' provides an accessible and comprehensive guide to the fundamental aspects of international taxation with an introduction to the policies that countries seek to advance with their international tax rules.0This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development?s (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive and continuing issues concerning the digital economy.
5.
Подробнее
S 53
SHARMA, KULDEEP.
MLI MADE EASY [[electronic resource].] / KULDEEP. SHARMA. - [Б. м.] : KLUWER LAW INTERNATIONAL,, 2021. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/EB7A9018-7EDD-45CB-BD89-8B09314D64E9. - ISBN 9789403532615 (electronic bk.). - ISBN 9403532610 (electronic bk.)
Параллельные издания: Print version: :
~РУБ DDC 343
Рубрики: International business enterprises--Taxation--Law and legislation.
Tax evasion (International law)
Double taxation
S 53
SHARMA, KULDEEP.
MLI MADE EASY [[electronic resource].] / KULDEEP. SHARMA. - [Б. м.] : KLUWER LAW INTERNATIONAL,, 2021. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/EB7A9018-7EDD-45CB-BD89-8B09314D64E9. - ISBN 9789403532615 (electronic bk.). - ISBN 9403532610 (electronic bk.)
Параллельные издания: Print version: :
Рубрики: International business enterprises--Taxation--Law and legislation.
Tax evasion (International law)
Double taxation
6.
Подробнее
O-96
Owens, Jeffrey.
Cooperative Compliance [[electronic resource] :] : A Multi-Stakeholder and Sustainable Approach to Taxation. / Jeffrey. Owens, Pemberton, Jonathan Leigh. - Alphen aan den Rijn : : Wolters Kluwer Law International,, 2021. - 1 online resource (224 p.). - (EUCOTAX Series on European Taxation Ser.). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/9F7A5468-2EB8-45E5-9DA6-D6E7DAE51BF6. - ISBN 9403531940. - ISBN 9789403531946 (electronic bk.)
Description based upon print version of record.
Параллельные издания: Print version: : Owens, Jeffrey Cooperative Compliance. - Alphen aan den Rijn : Wolters Kluwer Law International,c2021. - ISBN 9789403531939
~РУБ DDC 343.06/7
Рубрики: Taxpayer compliance.
Taxation--Law and legislation.
Corporations--Taxation.
International business enterprises--Taxation--International cooperation.
Доп.точки доступа:
Pemberton, Jonathan Leigh.
O-96
Owens, Jeffrey.
Cooperative Compliance [[electronic resource] :] : A Multi-Stakeholder and Sustainable Approach to Taxation. / Jeffrey. Owens, Pemberton, Jonathan Leigh. - Alphen aan den Rijn : : Wolters Kluwer Law International,, 2021. - 1 online resource (224 p.). - (EUCOTAX Series on European Taxation Ser.). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/9F7A5468-2EB8-45E5-9DA6-D6E7DAE51BF6. - ISBN 9403531940. - ISBN 9789403531946 (electronic bk.)
Description based upon print version of record.
Параллельные издания: Print version: : Owens, Jeffrey Cooperative Compliance. - Alphen aan den Rijn : Wolters Kluwer Law International,c2021. - ISBN 9789403531939
Рубрики: Taxpayer compliance.
Taxation--Law and legislation.
Corporations--Taxation.
International business enterprises--Taxation--International cooperation.
Доп.точки доступа:
Pemberton, Jonathan Leigh.
7.
Подробнее
A 55
André Rocha, Rocha, Sergio.
A Multilateral Convention for Tax [[electronic resource] :] : From Theory to Implementation. / Rocha, Sergio. André Rocha, Christians, Allison. - Alphen aan den Rijn : : Wolters Kluwer Law International,, 2021. - 1 online resource (387 p.). - (Series on International Taxation Ser.). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/D048A67A-97E3-4568-94E8-EA2FDD58B27D. - ISBN 9041194290. - ISBN 9789041194299 (electronic bk.)
Description based upon print version of record.
Параллельные издания: Print version: : André Rocha, Sergio A Multilateral Convention for Tax. - Alphen aan den Rijn : Wolters Kluwer Law International,c2021. - ISBN 9789041194282
~РУБ DDC 343.05/26
Рубрики: International business enterprises--Taxation--Law and legislation.
Tax administration and procedure--International cooperation.
Double taxation.
Доп.точки доступа:
Christians, Allison.
A 55
André Rocha, Rocha, Sergio.
A Multilateral Convention for Tax [[electronic resource] :] : From Theory to Implementation. / Rocha, Sergio. André Rocha, Christians, Allison. - Alphen aan den Rijn : : Wolters Kluwer Law International,, 2021. - 1 online resource (387 p.). - (Series on International Taxation Ser.). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/D048A67A-97E3-4568-94E8-EA2FDD58B27D. - ISBN 9041194290. - ISBN 9789041194299 (electronic bk.)
Description based upon print version of record.
Параллельные издания: Print version: : André Rocha, Sergio A Multilateral Convention for Tax. - Alphen aan den Rijn : Wolters Kluwer Law International,c2021. - ISBN 9789041194282
Рубрики: International business enterprises--Taxation--Law and legislation.
Tax administration and procedure--International cooperation.
Double taxation.
Доп.точки доступа:
Christians, Allison.
8.
Подробнее
C 73
Comparative law yearbook of international business.
Volume 43, 2021 / / Center for International Legal Studies. - Alphen aan den Rijn, the Netherlands : : Wolters Kluwer,, ©2022. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/45BF770A-0FC9-4591-961E-A26D31FFBCD9. - ISBN 9789403531717 (electronic bk.). - ISBN 9403531711 (electronic bk.)
Vendor-supplied metadata.
~РУБ DDC 658.049
Рубрики: International business enterprises--Law and legislation.
Hazardous substances--Law and legislation.
Industrial safety--Law and legislation.
Disclosure of information--Law and legislation.
Environmental law, International.
Доп.точки доступа:
Campbell, Christian, \editor.\
Center for International Legal Studies.
C 73
Comparative law yearbook of international business.
Volume 43, 2021 / / Center for International Legal Studies. - Alphen aan den Rijn, the Netherlands : : Wolters Kluwer,, ©2022. - 1 online resource. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/45BF770A-0FC9-4591-961E-A26D31FFBCD9. - ISBN 9789403531717 (electronic bk.). - ISBN 9403531711 (electronic bk.)
Vendor-supplied metadata.
Рубрики: International business enterprises--Law and legislation.
Hazardous substances--Law and legislation.
Industrial safety--Law and legislation.
Disclosure of information--Law and legislation.
Environmental law, International.
Доп.точки доступа:
Campbell, Christian, \editor.\
Center for International Legal Studies.
9.
Подробнее
D 99
Dziwiński, Karol,.
The DEMPE concept and intangibles : : definition, practical approach and analysis in the context of licence model / / Karol Dzwiwiński. - Alphen aan den Rijn : : Kluwer Law International B.V.,, [2022]. - 1 online resource (266 p.). - Includes bibliographical references and index. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/5D27EF72-E989-4F64-8D62-84969016F1EF. - ISBN 9789403540504 (electronic bk.). - ISBN 9403540508 (electronic bk.)
Параллельные издания: Print version: :
~РУБ DDC 346.04/8
Рубрики: Intangible property--Valuation.
Transfer pricing--Law and legislation.
International business enterprises.
Аннотация: "Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangible. This important book, in its detailed treatment of compliance with this principle - known as DEMPE (development, enhancement, maintenance, protection and exploitation) - describes exactly how both taxpayers and tax authorities can achieve an accurate assessment of transactions in order to arrive at an appropriate transfer pricing outcome. Analysing the legal, economic, and business management aspects of multinational enterprises activities, the book provides a comprehensive understanding of the DEMPE concept both in theory and in practice. Fully covered are such issues and topics as the following: role of the DEMPE concept within the framework of international tax law and transfer pricing; interplay of the DEMPE concept with the arm's length principle; full description of each DEMPE function and analysis in the light of possible tax and transfer pricing consequences; modes of application of the DEMPE concept which can be directly implemented in practice; and additional tools (e.g., value chain analysis or RACI matrix) useful in applying the DEMPE concept. The book also provides the first in-depth analysis of the interplay between the DEMPE concept and the licence model in its various structural variations. Taking into account that intangibles amount to 84% of the market value of the S&P 500 companies and that over 80% of global trade transactions can be linked to value chains of multinational enterprises - and recognizing the scarcity of guidance heretofore on the application of the DEMPE concept - tax advisors, corporate counsels, tax authorities, and academics around the world are sure to appreciate and benefit greatly from this matchless and practical book."--
D 99
Dziwiński, Karol,.
The DEMPE concept and intangibles : : definition, practical approach and analysis in the context of licence model / / Karol Dzwiwiński. - Alphen aan den Rijn : : Kluwer Law International B.V.,, [2022]. - 1 online resource (266 p.). - Includes bibliographical references and index. - URL: https://library.dvfu.ru/lib/document/SK_ELIB/5D27EF72-E989-4F64-8D62-84969016F1EF. - ISBN 9789403540504 (electronic bk.). - ISBN 9403540508 (electronic bk.)
Параллельные издания: Print version: :
Рубрики: Intangible property--Valuation.
Transfer pricing--Law and legislation.
International business enterprises.
Аннотация: "Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangible. This important book, in its detailed treatment of compliance with this principle - known as DEMPE (development, enhancement, maintenance, protection and exploitation) - describes exactly how both taxpayers and tax authorities can achieve an accurate assessment of transactions in order to arrive at an appropriate transfer pricing outcome. Analysing the legal, economic, and business management aspects of multinational enterprises activities, the book provides a comprehensive understanding of the DEMPE concept both in theory and in practice. Fully covered are such issues and topics as the following: role of the DEMPE concept within the framework of international tax law and transfer pricing; interplay of the DEMPE concept with the arm's length principle; full description of each DEMPE function and analysis in the light of possible tax and transfer pricing consequences; modes of application of the DEMPE concept which can be directly implemented in practice; and additional tools (e.g., value chain analysis or RACI matrix) useful in applying the DEMPE concept. The book also provides the first in-depth analysis of the interplay between the DEMPE concept and the licence model in its various structural variations. Taking into account that intangibles amount to 84% of the market value of the S&P 500 companies and that over 80% of global trade transactions can be linked to value chains of multinational enterprises - and recognizing the scarcity of guidance heretofore on the application of the DEMPE concept - tax advisors, corporate counsels, tax authorities, and academics around the world are sure to appreciate and benefit greatly from this matchless and practical book."--
10.
Подробнее
F 97
Fundamentals of Transfer Pricing [[electronic resource] :] : Industries, Regions, New Technologies, and Other Topics. / editor.: Petruzzi, Raffaele, [и др.]. - Alphen aan den Rijn : : Wolters Kluwer Law International,, 2022. - 1 online resource (574 p.). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/02F15C50-5EF3-4F53-AD69-E8950035BCF7. - ISBN 9403535202. - ISBN 9789403535203 (electronic bk.)
Description based upon print version of record.
Параллельные издания: Print version: : Petruzzi, Raffaele Fundamentals of Transfer Pricing. - Alphen aan den Rijn : Wolters Kluwer Law International,c2022. - ISBN 9789403535159
~РУБ DDC 338.5/2
Рубрики: Transfer pricing.
International business enterprises.
Доп.точки доступа:
Petruzzi, Raffaele, \editor.\
Cottani, Giammarco, \editor.\
Lang, Michael, (1965-) \editor.\
F 97
Fundamentals of Transfer Pricing [[electronic resource] :] : Industries, Regions, New Technologies, and Other Topics. / editor.: Petruzzi, Raffaele, [и др.]. - Alphen aan den Rijn : : Wolters Kluwer Law International,, 2022. - 1 online resource (574 p.). - URL: https://library.dvfu.ru/lib/document/SK_ELIB/02F15C50-5EF3-4F53-AD69-E8950035BCF7. - ISBN 9403535202. - ISBN 9789403535203 (electronic bk.)
Description based upon print version of record.
Параллельные издания: Print version: : Petruzzi, Raffaele Fundamentals of Transfer Pricing. - Alphen aan den Rijn : Wolters Kluwer Law International,c2022. - ISBN 9789403535159
Рубрики: Transfer pricing.
International business enterprises.
Доп.точки доступа:
Petruzzi, Raffaele, \editor.\
Cottani, Giammarco, \editor.\
Lang, Michael, (1965-) \editor.\
Страница 1, Результатов: 35