Taxation of shipping and air transport in domestic law, EU law and tax treaties / edited by Guglielmo Maisto.
Contributor(s): Maisto, Guglielmo.Material type: BookCall no.: K4474.8 .T3983 2017Series: EC and international tax law series: v. 15.Publication: Amsterdam, The Netherlands : IBFD Publications BV, c2017Description: xxxii, 698 p.Notes: "Based on the presentations made at the "Taxation of the Shipping and Air Transport Industries in Domestic Law, EU Law and Tax Treaties" seminar that was held in Milan on 21 November 2016"--Page vii.ISBN: 9789087224035; 9087224036.Subject(s): Shipping -- Taxation -- Law and legislation | Aeronautics, Commercial -- Taxation -- Law and legislation | Double taxation -- Treaties
|Item type||Current location||Collection||Call number||Status||Date due||Barcode||Item holds|
|Book||Sanya Dharmasakti Library General Stacks||General Books||K4474.8 .T3983 2017 (See Similar Items)||Checked out||30/08/2019||31379015634521|
"Based on the presentations made at the "Taxation of the Shipping and Air Transport Industries in Domestic Law, EU Law and Tax Treaties" seminar that was held in Milan on 21 November 2016"--Page vii.
Includes bibliographical references.
Chapter 1: Direct taxation of air transport activities / Hemmelrath, A. Marquardsen, L. -- Chapter 2: Taxation of shipping transport activities (including tonnage tax systems) / Stevens, T. -- Chapter 3: Tonnage tax and EU law / Weber, D. Sander, M. van de -- Chapter 4: Shipping and air transport industry VAT / Maunz, S. -- Chapter 5: Historical background of proposed changes to articles 8 and 15(3) OECD Model / Sasseville, J. -- Chapter 6: Place of effective management versus residence / Richelle, I. -- Chapter 7: Article 8 OECD Model : time for a change? / Kofler, G. -- Chapter 8: Issues relating to remuneration of crews of ships or aircraft (article 15(3) OECD Model) / Pötgens, F.P.G. Vergouwen, M.M. -- Chapter 9: Australia / Burch, M. -- Chapter 10: Austria / Zöhrer, C. -- Chapter 11: Brazil / Matarazzo, G. Chamma Rocha, T. Moreira Vieira -- Chapter 12: Canada / Lennard, J.J. -- Chapter 13: Mainland China and Hong Kong SAR / Li, N. -- Chapter 14: Denmark / Baxter, C.M. Thomsen, T. Christensen, E.E.N. Hansen, M.P. Johannessen, K. -- Chapter 15: Germany / Hemmelrath, A. Marquardsen, L. -- Chapter 16: Greece / Tegos, M. -- Chapter 17: Italy / Boiardi, S. -- Chapter 18: Liberia / Dekonty Joseph, T. -- Chapter 19: Netherlands / Mooren, T. Stevens, T. -- Chapter 20: Spain / Pita Grandal, A. Ruiz Hidalgo, C. -- Chapter 21: Switzerland / Baeriswyl, R. Bürgisser, J. -- Chapter 22: United Kingdom / Kronbergs, Z.G. -- Chapter 23: Conclusions from a business point of view / Baster, C.M. Ashgar, H. Border, J.R.
Click on an image to view it in the image viewer