International tax law public international law library. This is followed by an outline of the system of group taxation and how group taxation would benefit the ihc group on. Tax treaty case law and international tax expert online level of access. Ibfd abbreviation stands for international bureau of fiscal documentation. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely. Tax dictionary a glossary of useful tax terms and definitions to help you understand taxes and tax concepts.
Ibfd tax research platform is a portal of the international bureau for fiscal documentation with databases, journals, guides and books. Sentance andrew, uncovering the impact of hidden taxes on. Explanations on the terms are very condensed and may not be complete. In case fedex do not service your pin code, your order shall be serviced by overnight express. Ibfd, your portal to crossborder tax expertise ibfd international tax training 2. Browse the worlds largest ebookstore and start reading today on the web, tablet, phone, or ereader. International tax glossary, internasional burean of fiscal documentation, international tax glosary, third edition completelu revised, ibfd publications, amsterdam, 1996. Authoritative resource for defining tax and taxrelated terms. Ibfd is the leading international provider of crossborder tax expertise with an established history in supporting and contributing to tax research and academic activities.
Click download or read online button to get thin capitalisation taxation of entertainers artistes and sportsmen book now. Table of contents introduction to the sixth edition v using the international tax glossary vii list of tax terms a to z 1 appendix i international organizations, treaties and taxrelated bodies 480. The content search tool can be accessed through our home page and explores the entire content of ibfds online products. The transaction involves the use of a partnership or other flowthrough entity that makes. This site is like a library, use search box in the widget to get ebook that you want. Ibfd international tax glossary, 7th edition why this book.
Table of contents introduction to the sixth edition v using the international tax glossary vii list of tax terms a to z 1 appendix i international organizations, treaties and tax related bodies 480. Ftes included in the 2009 ibfd international tax glossary included the bond and bond option sales strategy boss transaction referring to an investment strategy developed in the united states to generate tax losses without a corresponding economic loss. Get your free access to the ibfd online tax glossary in two easy steps dec082016. Ibfd international tax glossary gives an explanation of 2,000 tax terms, providing synonyms. Ibfd content search 2 online journals software solutions books courses ibfd provides you with the latest technology to give you rapid access to the content you are looking for. The ibfd tax research platform is a key resource for researching international tax law. Intermediary holding companies and group taxation 309 to provide the group with structural flexibility of the groups assets. Translations of 400 key terms in french, german, spanish and dutch help find the correct english term via free text search. Summary full text of the forward, preface, table of contents, introduction, statutory provisions, and commentary to the 1996 edition of the basic world tax code and commentary bwtc a model tax code for developing countries, particularly those economies in transition to a free market system. International developments 39 monique van herksen 1. Paper 7a, taxation of investment income and capital gains. Ebook ibfd international tax glossary as pdf download. Ibfd international tax glossary top results of your surfing ibfd international tax glossary start download portable document format pdf and ebooks electronic books free online rating news 20162017 is books that can provide inspiration, insight, knowledge to the reader. Ibfd international tax glossary in searchworks catalog.
The only and most authoritative resource for defining tax and tax related terms, ibfd s international tax glossary, is accessible for free on the ibfd tax research platform. What is the abbreviation for international bureau of fiscal documentation. Ibfd, your portal to crossborder tax expertise ibfd international tax training 5 international tax training is our preferred course provider because it offers an extensive range of highly technical quality courses. Front cover international bureau of fiscal documentation. Ibfd, your portal to international tax expertise and independent research on cross border taxation, offering online products, books, services and training. Ibfd tax research platform online library maastricht.
Tax treaty is defined in the international tax glossary. It includes hundreds of completely new and revised definitions and a new appendix outlining the various levels and locations of tax courts in 42 countries. Ibfd tax research platform for international tax research. Therefore an understanding is required of the interaction of the south african tax system with the systems of foreign countries. Ibfd is listed in the worlds largest and most authoritative dictionary database of abbreviations and acronyms the free dictionary. The ibfd international tax glossary is regarded as an authoritative resource for defining tax and taxrelated terms by its thousands of users all over the world. Withholding michaels international tax alert archive. Fair tax monitor iii uganda fair tax monitor the fair tax monitor ftm is a unique evidencebased tool that identifies the main bottlenecks in tax systems and provides strong evidence for use in advocacy. Ibfd international tax glossary, 7th edition book ibfd. Ibfd international tax glossary revised 6th edition editor. Arms length transactionan arms length transaction is a transaction between two related or affiliated parties that is conducted as if they were unrelated, so that there is no question of a conflict of interest border tax adjustments btasbtas are a mechanism through which a tax neutral setting for international trade and economic competition can be established.
A more detailed definition of the arms length principle can be found in the glossary of the oecd transfer pricing guidelines2010. It provides information on international and crossborder taxation, containing tax treaties, descriptions of tax systems by country and fiscal documentation. The ibfd international tax glossary provides a comprehensive and uptodate list of tax and taxrelated terms and expressions together with concise explanations. Ibfd international tax glossary the attribution of profits to permanent establishments. The ibfd international tax glossary is regarded as an authoritative resource for defining tax and tax related terms by its thousands of users all over the world. A new dawn for the international tax system this book describes the development of the key components of the global tax system, in terms of law and administration, across countries and over time.
Click download or read online button to get international tax glossary book now. A wealth of domestic and international material on comparative tax law with lasting scientific value for any specialist interested in international or comparative tax law. Ibfd s authoritative international tax glossary available for free. International tax courses ibfd offers a wide selection of tax courses on international tax. Ibfd international tax glossary more than 2,000 fully searchable tax terms with explanations, including clear translations of over 400 key terms into french, german, spanish and dutch. International tax glossary download ebook pdf, epub. The taxation of intracompany dealings taxation of crossborder partnerships doubletax relief in hybrid and reverse hybrid situations.
Thin capitalisation taxation of entertainers artistes and. The regularly updated ibfd international tax glossary is regarded by thousands of users all over the world as a handy, authoritative resource for defining tax and tax related terms. Its standardized methodology also allows for comparisons of tax policies and practices across countries. Atas was organized in partnership by the international bureau of fiscal documentation ibfd, the inland revenue board, malaysia irbm, the financing for development office ffdo of the united nations, sponsored by the royal norwegian ministry of foreign affairs mfa and the international tax compact itc, and supported by the organisation for economic cooperation and development oecd. Ibfd international tax glossary pdf ibfd international tax glossary. There may or may not be double tax treaties in existence and one of the main problems in international tax is the question of source and residence. If your organisation has done so you can log on here using the credentials provided to you by your organisation. Glossary of international tax terms tax foundation. International bureau of fiscal documentation ibfd, international tax glossary, 19981992. With the addition of hundreds of completely new and revised definitions, a new appendix. Follow tax measures in response to covid19 pandemic. A new dawn for the international tax system kpmg china.
In developing countries, tax administration is tax policy. Ibfd online books accessible online through the ibfd tax research platform transfer pricing and dispute resolution ibfd, your portal to crossborder tax expertise. Looking for online definition of ibfd or what ibfd stands for. Ibfd international tax glossary, rogerss s s glabush julie ed, 6th edition, ibfd, 2009 cited as ibfd international tax glossary. Ibfd international tax glossary certainty tax policy must be administrable and underpinned by the tax administration.
Containing extensive analyses of international tax treaties and national tax legislation and case law for 6 countries, ibfd also incorporates helpful tools for comparing the tax law of multiple jurisdictions and calculating applicable tax rates for crossborder transactions. The open access version of the full convention and commentary allows you to read but not download it as a pdf. Some organisations have joined ibfd in an identity federation. They are not considered to necessarily reflect official position of the oecd in interpreting international tax terms, for example, in the tax treaty context. It provides insights on international tax rules and international tax systems, and. The international standard that oecd member countries have agreed should be used for determining transfer prices for tax purposes. Ibfd worldwide tax treaties arranged by first country alphabetically ibfd international tax glossary income tax treaties of the united states blessing indirect compliance information letters internal revenue bulletins international taxation. Government consultancy ibfd also provides technical assistance to governments and tax administrations around the world, helping them to set up their tax eform r processes. Stanford libraries official online search tool for books, media, journals, databases, government documents and more. Used by tax experts across the globe, the international tax glossary provides the broadest possible coverage of the language of taxation and contains definitions of over. In fact there are various types of tax treaty of which the most.
1231 1268 272 221 848 294 434 587 477 1578 1237 1047 1626 1362 1336 235 1566 1185 301 546 1423 766 1314 268 440 324 1054 403 49 20 1175 68 1435 1432 572 1088 1372 1300 870 1344 1272 1160 505 786 976 496 910 1469 1051 1340