IBFD International Tax Glossary. Front Cover · International Bureau of Fiscal Documentation. IBFD, – Taxation – pages. Get this from a library! IBFD international tax glossary. [Julie Rogers-Glabush;]. international tax glossary by Julie Rogers-Glabush · IBFD international tax glossary. by Julie Rogers-Glabush; International Bureau of Fiscal Documentation ;.

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IBFD international tax glossary

There is usually a deduction for the individual himself, spouse, children and other dependents. Internaitonal example, under tax treaties, reduced withholding tax rates often apply to dividends, interest and royalties. Restricted stock is includable in the gross income of the employee in the first taxable year in which the rights become transferable or no longer subject to forfeiture.

Other countries do not consider a partnership to be a separate legal entity and the partnership is treated as tax transparent, with each individual partner being taxed on his share of the profits according to his ibfx in the partnership.

Reciprocity is a basis for relieving a taxpayer under domestic law, e. Examples are the French and German systems. Residents are not internatilnal on any foreign-source income. Its website is www.

IBFD uses cookies for functional and statistical purposes: Please choose whether or not glossaryy want other users to be able to see on your profile that this library is a favorite of yours. Eurobonds may take the form of loans, debentures or convertible debentures, and maybe designated in any currency. Linked Data More info about Linked Glosaary. Synonym for progressive rate. Among them, the Convention of 23 May on the Law of Treaties is particularly related to the interpretation of tax and other treaties.

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The name field is required. Some countries treat a partnership as a separate taxpayer and may subject it to tax on its income and losses as a corporation.

Such relief may be given either under a tax treaty or in accordance with unilateral provisions. Sometimes referred to as capital gearing or leveraging. What constitutes a legal entity for tax purposes may or may not coincide with what constitutes a legal entity for general ibfe purposes.

IBFD international tax glossary (Book, ) []

Secondary transactions may take the form of constructive dividends, constructive equity contributions, or constructive loans. These are financial instruments whose values are linked to or depend on the value of a primary underlying asset, e. It gives an employee the opportunity to benefit from the future success of the company when the market value of the shares increases over the predetermined option acquisition price.

Please re-enter recipient e-mail address es. In a mortgage that states an insufficient interest rate, tax law will impute a higher rate and a lower principal, which will increase taxes on the receipt of payment.

A trader’s operating losses constitute broadly the excess of his operating expenditure over receipts from his operations.

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The right to purchase or sell a stock at a specified price within a stated period 2. Gift tax, death duties and property tax are also considered direct taxes.

Residence is the place where an individual lives for a certain period gloswary time, while domicile is the place where an individual makes his permanent home.


Free book sample with table of contents and sample chapter. The discount is calculated automatically in your shopping cart. It denotes a comparable whose data is not disclosed to the public or the taxpayer but known only to the tax authority which is making the transfer pricing adjustment. GROSS INCOME — Gross receipts, whether in the form of cash or property, of the taxpayer received as compensation for independent personal services, and the gross receipts of the taxpayer derived from a trade, business or services, including interest, dividends, royalties, rentals, fees or otherwise.

Usually a combination of property, payroll, turnover, capital invested, manufacturing costs, etc. The main international sources of tax law are bilateral or multilateral treaties, and one important source for the interpretation of treaties is the OECD model tax treaty and the accompanying commentary. Often occurs in the case of a partnership for example. Please select Ok if you would like to proceed with this request anyway.

Usually this does not have treaty status, but the status depends on the document itself. A formula is used to apportion the net income of the whole group to the various parts of the group.

This adjustment would be made before the tax return is filed. Write a review Rate this item: Some features of WorldCat will not be available.