Sergio André Rocha – författare
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8 produkter
Tax Sovereignty in the BEPS Era
Av Sergio André Rocha, Allison Christians
Inbunden, 2017
2331 kr
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Tax Sovereignty in the BEPS Era
Av Allison Christians, Sergio Andre Rocha
E-bok, 2016
2078 kr
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The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. …
Tax Sovereignty in the BEPS Era
Av Allison Christians, Sergio Andre Rocha
E-bok, 2016
2078 kr
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The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. …
Multilateral Convention for Tax
From Theory to Implementation
Av Sergio André Rocha, Allison Christians
Inbunden, 2021
2223 kr
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Multilateral Convention for Tax
From Theory to Implementation
Av Allison Christians, Sergio Andre Rocha
E-bok, 2021
1891 kr
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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two …
Multilateral Convention for Tax
From Theory to Implementation
Av Allison Christians, Sergio Andre Rocha
E-bok, 2021
1891 kr
Lägg i varukorg
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two …
Tax Treaty Interpretation
Challenges in a Post-BEPS Multilateral World
E-bok, 2022
1328 kr
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Because the normative concepts referred to in tax treaties are susceptible to contextual variation, the rules embedded in such treaties cannot be applied without interpretation. In this incomparable book, an internationally known tax law practitioner and scholar draws on decades of …
Tax Treaty Interpretation
Challenges in a Post-BEPS Multilateral World
E-bok, 2022
1328 kr
Lägg i varukorg
Because the normative concepts referred to in tax treaties are susceptible to contextual variation, the rules embedded in such treaties cannot be applied without interpretation. In this incomparable book, an internationally known tax law practitioner and scholar draws on decades of …
