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From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Steven A. Bank

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.001.0001
Subject:
Law, Legal History

The U.S. corporate income tax — and in particular the double taxation of corporate income — has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. ... More


The origins of double taxation

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.006
Subject:
Law, Legal History

This chapter discusses the roots of double taxation. The 1930s marked a shift in tax policy toward corporations. Much of the focus during the post-war years had been on creating a separate corporate ... More


Inheritance

Liam Murphy and Thomas Nagel

in The Myth of Ownership: Taxes and Justice

Published in print:
2002
Published Online:
November 2003
ISBN:
9780195150162
eISBN:
9780199833924
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195150163.003.0007
Subject:
Political Science, Political Theory

Setting aside spurious considerations about double taxation and fairness to donors, the real moral question concerning taxation and inheritance is whether gratuitous transfers require special tax ... More


The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Karl P. Sauvant and Lisa E. Sachs

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.001.0001
Subject:
Law, Public International Law

In recent years, the treaties and strategies promoting global investment have changed dramatically. The widespread liberalization of economic policy has effectively spurred an increase in foreign ... More


The Effect of Tax and Investment Treaties on Bilateral FDI Flows to Transition Economies *

Tom Coupé, Irina Orlova, and Alexandre Skiba

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0024
Subject:
Law, Public International Law

This chapter empirically examines the effect of bilateral investment treaties (BITs) and double taxation treaties (DTTs) on foreign direct investment. This chapter is structured as follows: firstly ... More


Excursus: A Fiscal Affairs Exception?

Robert Schütze

in From International to Federal Market: The Changing Structure of European Law

Published in print:
2017
Published Online:
September 2017
ISBN:
9780198803379
eISBN:
9780191841576
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198803379.003.0007
Subject:
Law, EU Law, Constitutional and Administrative Law

Ever since 1957, the European Treaties made, with regard to goods, a fundamental distinction between regulatory and fiscal barriers to intra-Union trade. Fiscal barriers were here subject to a ... More


Community Interests in International Taxation

Tsilly Dagan

in Community Interests Across International Law

Published in print:
2018
Published Online:
July 2018
ISBN:
9780198825210
eISBN:
9780191863844
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198825210.003.0017
Subject:
Law, Public International Law

This chapter describes the multilateral efforts regarding four key concerns of the international community: Prevention of double taxation, fighting “harmful tax competition,” sharing of information, ... More


Key Issues in Taxing Profit

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0002
Subject:
Law, Company and Commercial Law

This chapter sets out the key conceptual issues that arise in designing a business-level tax on profit in an international setting. It is in four parts—each addressing a basic question. First, what ... More


International Corporate Tax Systems at a Glance

Jack M. Mintz and Alfons J. Weichenrieder

in The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

Published in print:
2010
Published Online:
August 2013
ISBN:
9780262014496
eISBN:
9780262289658
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262014496.003.0002
Subject:
Economics and Finance, Econometrics

This chapter focuses on those aspects of the international tax system that influence foreign direct investment, particularly with respect to direct and indirect financing structures that are highly ... More


We Are Taxpaying Citizens: Separate and Color-Blind

Camille Walsh

in Racial Taxation: Schools, Segregation, and Taxpayer Citizenship, 1869-1973

Published in print:
2018
Published Online:
September 2018
ISBN:
9781469638942
eISBN:
9781469638959
Item type:
chapter
Publisher:
University of North Carolina Press
DOI:
10.5149/northcarolina/9781469638942.003.0004
Subject:
History, African-American History

Chapter Three shifts to state and local court cases in the early 20th century, many of which highlight the different unequal tax structures imposed in mandatory segregation states in the South. ... More


The Taxation of Multinational Enterprises

Lee Corrick

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0008
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The OECD’s work on tax base erosion and profit shifting (BEPS) and automatic exchange of information, with strong political support from the G20, will pave the way for rehabilitating the global tax ... More


Treaty Interpretation in Indian Courts: Adherence, Coherence, and Convergence

Vik Kanwar

in The Interpretation of International Law by Domestic Courts: Uniformity, Diversity, Convergence

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198738923
eISBN:
9780191802126
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198738923.003.0013
Subject:
Law, Public International Law

This chapter surveys whether and how courts in India apply VCLT rules, particularly Articles 31–33, when they interpret treaties. It looks at both adherence to Vienna rules (either through nominal ... More


The “How Much” of Taxation: Characterization of Ordinary Income and Capital Gains

Edward J. McCaffery (ed.)

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0006
Subject:
Law, Constitutional and Administrative Law

This chapter introduces conversion of capital gains, which characterizes any gain as capital thus allowing one to pay taxes lower than the ordinary income rate. It lists the reasons for preference of ... More


Article 63 TFEU

Audronė Steiblytė and Jonathan Tomkin

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.148
Subject:
Law, EU Law

Article 56 EC Within the framework of the provisions set out in this Chapter, all restrictions on the movement of capital between Member States and between Member States and third countries shall ... More


Article 65 TFEU

Audronė Steiblytė and Jonathan Tomkin

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.150
Subject:
Law, EU Law

Article 58 EC The provisions of Article 63 shall be without prejudice to the right of Member States.


Article 351 TFEU

Manuel Kellerbauer and Marcus Klamert

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.509
Subject:
Law, EU Law

Article 307 EC The rights and obligations arising from agreements concluded before 1 January 1958 or, for acceding States, before the date of their accession, between one or more Member States on ... More


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