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Industrial and intellectual property --- European law --- 347.77 --- Intellectual property --- -Non-tariff trade barriers --- -eigendomsrecht --- eenheidsmarkt --- eg --- europees gemeenschapsrecht --- Non-tariff distortions of trade --- Nontariff trade barriers --- Protectionism --- Tariff --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- Law and legislation --- -droit de propriete --- marche unique --- ce --- droit communautaire europeen --- Non-tariff trade barriers --- Cases. --- 347.77 Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- Cases --- eigendomsrecht --- Law and legislation&delete& --- droit de propriete
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Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.This book presents a unique and detailed insight into the taxation of shipping and air transport activities in an international context and is therefore an essential reference source for international tax students, practitioners and academics.
Intellectual property --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Economic aspects. --- Accounting --- Law and legislation. --- Taxation --- Law and legislation --- E-books --- Australie --- Autriche --- Belgique --- Brésil --- Bulgarie --- Canada --- Chine --- Colombie --- Chypre --- Tchèque, République --- Danemark --- Estonie --- Finlande --- France --- Allemagne --- Grèce --- Hongrie --- Inde --- Irlande --- Israël --- Italie --- Japon --- Kenya --- Corée du Sud --- Lettonie --- Luxembourg --- Malaysie --- Malte --- Mexico --- Pays-Bas --- Nigeria --- Norvège --- Pérou --- Pologne --- Portugal --- Roumanie --- Russie --- Singapour --- Slovénie --- Afrique du Sud --- Espagne --- Suède --- Suisse --- Thailande --- Turquie --- Ukraine --- Royaume-Uni --- États-Unis
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Law of international organizations --- Commercial law. Economic law (general) --- Tax law --- Organisation for Economic Co-operation and Development --- United States --- Transfer pricing --- Intangible property --- Intellectual property --- Corporations --- License agreements --- Agreements, Licensing --- Intellectual property licenses --- Joint-venture agreements --- Licensing agreements --- Contracts --- Industrial property --- Licenses --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Taxation of intangible property --- Property tax --- Cost transfer pricing --- Intercompany pricing --- Interdivisional transfer pricing --- Internal transfer pricing --- Pricing --- Taxation&delete& --- Law and legislation --- Taxation --- Finance --- Valuation --- E-books --- License agreements. --- Law and legislation. --- Taxation. --- United States of America
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Industrial and intellectual property --- Auteur [Droit d' ] --- Auteursrecht --- Burgerlijk recht --- Copyright --- Copyright--Law and legislation --- Droit civil --- Droit d'auteur --- Droits de propriété intellectuelle --- Droits intellectuels --- Eigendom [Intellectuele ] --- Informatiemaatschappij --- Information --- Information society --- Informationsgesellschaft --- Intellectual property --- Intellectuele eigendom --- Literary property --- Maatschappij --- Media --- Médias --- Property [Literary ] --- Proprietary rights --- Propriété intellectuelle --- Rechts [Auteur] --- Rights [Proprietary ] --- Sociedade da informação --- Société --- Société de l'information --- Société de la connaissance --- Société du savoir --- Voorlichting --- Copyright and electronic data processing --- Internet --- Droit d'auteur et informatique --- Law and legislation --- Academic collection --- 347.77 --- auteursrecht --- informatie --- multimedia --- AA / International- internationaal --- 347.78 --- 384.7 --- U29 - Propriétés intellectuelles - Intellectuele eigendomsrecht --- droit d'auteur --- information --- Auteursrecht. --- Tele-informatie. Datatransmissie. --- Cyberspace --- IP (Intellectual property) --- Rights, Proprietary --- Intangible property --- Tele-informatie. Datatransmissie --- U29 - Propriétés intellectuelles - Intellectuele eigendomsrecht --- Internet - Law and legislation
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Planning (firm) --- Bedrijfsorganisatie --- Organisation des entreprises --- Industrial property --- Technology transfer --- Propriété industrielle --- Transfert de technologie --- Law and legislation --- Droit --- 347.7 --- 347.77 --- 658.11 --- -Industrial property --- -Technology transfer --- #C9205 --- Technologiebeleid 60:338.23 --- technologie --- innovatie --- Commercial property rights --- Proprietary rights --- Rights, Proprietary --- Intellectual property --- Technological transfer --- Transfer of technology --- Diffusion of innovations --- Inventions --- Research, Industrial --- Technology and international relations --- Foreign licensing agreements --- Technological forecasting --- Technological innovations --- Technology --- Handelsrecht --- Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- Kinds and forms of enterprise --- -Law and legislation --- innovation --- International cooperation --- Industrial property. --- Law and legislation. --- 658.11 Kinds and forms of enterprise --- 347.77 Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- 347.7 Handelsrecht --- Propriété industrielle --- Antitrust law
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1. Inleiding; 2. Begripsafbakening; 3. De ontwikkeling van intangibles (de opbouwfase); 4. Het aanwenden van intellectuele eigendomsrechten; 5. Waardering van marketing-gerelateerde immateriële activa-transfer pricing-aspecten; 6. Migratie van intellectuele eigendomsrechten; 7. Het uitdoven van intellectuele eigendomsrechten.
Industrial and intellectual property --- Tax law --- Droit de la propriété --- Eigendomsrecht --- Intellectuele eigendom --- Propriété intellectuelle --- 351.713 --- 347.77/.78 --- eigendomsrecht --- auteursrecht --- investeringen --- waarde --- fiscaliteit --- transfer pricing --- belgie --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Intellectuele rechten --- droit de propriete --- droit d'auteur --- investissements --- valeur --- fiscalite --- belgique --- Holding companies --- Intellectual property --- Intellectual property. --- Subsidiary corporations --- Transfer pricing --- Taxation --- Taxation. --- Law and legislation --- Law and legislation. --- 347.77/.78 Intellectuele rechten --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Cost transfer pricing --- Intercompany pricing --- Interdivisional transfer pricing --- Internal transfer pricing --- Pricing --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Combinations, Industrial --- Companies, Holding --- Cartels --- Corporations --- Trusts, Industrial --- Companies, Subsidiary --- Controlled corporations --- Subsidiaries (Corporations) --- Subsidiary companies --- Affiliated corporations --- Holding companies - Taxation - Belgium --- Subsidiary corporations - Taxation - Belgium --- Transfer pricing - Law and legislation - Belgium --- Intellectual property - Belgium --- Holding companies - Taxation --- Subsidiary corporations - Taxation --- Transfer pricing - Law and legislation
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Industrial and intellectual property --- intellectueel eigendomsrecht --- wetten --- Belgium --- Intellectuele eigendom --- Législation --- Propriété intellectuelle --- Wetgeving --- Intellectual property (International law) --- Intellectual property --- -347.77/.78 --- 347.77/.78 --- 151 Intellectuele rechten --- Auteursrechten --- 34.001 --- 347.77 --- België --- auteursrecht --- who --- internationale verdragen --- wetgeving --- belgie --- AA / International- internationaal --- 347.78 --- U29 - Propriétés intellectuelles - Intellectuele eigendomsrecht --- 34 --- 347.73 --- Intellectuele eigendomsrechten --- Wetboeken --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- International law --- Intellectuele rechten --- Wetteksten --- Industriële en intellectuele eigendom --- droit d'auteur --- traites internationaux --- legislation --- belgique --- Auteursrecht. --- Law and legislation --- Intellectual property (International law). --- 347.77/.78 Intellectuele rechten --- Auteursrecht --- Propriété intellectuelle --- -Propriété intellectuelle --- Droits d'auteur --- Marques --- Propriete industrielle --- -Intellectual property (International law) --- Intellectual property -
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Industrial and intellectual property --- Economic law --- European law --- European Union --- 347.77 --- Competition, Unfair --- -Industrial property --- -Trademarks --- -347.733 <4-15> --- 347.77 <4-15> --- 351.82*6 <4> --- concurrentie --- economische wetgeving --- europees gemeenschapsrecht --- eg landen --- Merchant marks --- Registration of trademarks --- Trade-marks --- Trade names --- Trade regulation --- Brand name products --- Business names --- Logos (Symbols) --- Service marks --- Commercial property rights --- Industrial property --- Proprietary rights --- Rights, Proprietary --- Intellectual property --- Competition --- Competition law --- Fair trade --- Unfair competition --- Unfair trade practices --- Commercial crimes --- Commercial law --- Torts --- Advertising laws --- Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- Law and legislation --- -Mededingingsrecht. Kartelrecht--Europa --- concurrence --- legislation economique --- droit communautaire europeen --- pays de la ce --- Restraint of trade --- 351.82*6 <4> Mededingingsrecht. Kartelrecht--Europa --- Mededingingsrecht. Kartelrecht--Europa --- 347.77 Industrieel eigendomsrecht. Commercieel eigendomsrecht. Geestelijk eigendomsrecht --- 347.733 <4-15>
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