This guide breaks down the type of income to be taxed into the main categories which are treated in different ways under the Treaty. The major areas covered are: pure or passive income, i.e. investment income where the recipient does not earn by the provision of goods or services; income derived from independent activities, such as trading or professional activities by individuals, partnerships and companies; and the activities of sportsmen and entertainers. The book also deals with activities in which an individual is bound more closely to a particular company employer or former employer, thus covering income from employment, directorships or pensions. Each section is cross-referenced to the relevant Treaty articles and three appendices list the forms needed to make claims under the Treaty, and give the text of the Treaty in both English and German. The book should be a useful reference source for tax advisers, professionals and management involved in international structures, tax planning and advice, both in Germany and the UK, and throughout the world.

This volume provides a practical, basic introduction to the tax consequences faced by individuals residing and/or working in a foreign jurisdiction. Written for chief executive officers, directors of human resources, tax advisers and individuals involved in or contemplating an international residence or position, this reference can help lessen the "tax anxiety" of a foreign assignment. The national tax structure of over 30 nations are analyzed to identify planning opportunities, point out possible pitfalls and provide information on what tax liabilities expatriates can expect.

This is a study of the income tax treatment of fringe benefits. In the first half, a review is given of the theories underlying different fringe benefit income tax rules and the conceptual rules that arise with respect to particular types of benefits. In the second part, a look is taken at the actual rules governing the tax treatment of fringe benefits in the following selected jurisdictions: Argentina, Australia, Austria, Belgium, Brunei, Canada, Denmark, France, Germany, Hong Kong, India, Ireland, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Pakistan, Paraguay, Singapore, Spain, Switzerland, and the United Kingdom.

The distribution of taxes over different income groups, has, rightly or wrongly, assumed a central position in tax policy decisions. All serious tax proposals are now accompanied by tables illustrating this distribution. This volume shows how the accuracy of these tables can be improved.

"In the United States, proposals for gasoline tax hikes have consistently met with broad-based congressional opposition. Although such taxes are a common and effective method of conserving energy in other industrialized nations, U.S. policy has traditionally relied on regulatory programs rather than fuel taxes to promote energy efficiency in automotive transportation. This book examines both the political causes and the economic effects of this idiosyncratic policy preference. Moderating the consumption and importation of oil has been an explicit goal of the United States over the past twenty years. Pietro S. Nivola and Robert W. Crandall argue that a higher levy on gasoline would be a more efficient way of achieving this goal than current automotive fuel economy standards. In fact, they find that an additional excise of less than twenty-five cents per gallon over the past dozen years would have conserved more oil than has the existing policy of administering gas mileage requirements for new passenger vehicles. And such a tax, they maintain, would not be as detrimental to the economy as opponents fear, nor as regressive as they claim. Why, then, is there such a strong national resistance to a fuel tax in the United States? And why is there less resistance in other countries? The authors examine the development of motor-fuel excises in Great Britain, France, Germany, Japan, and Canada, and explain the historical and political factors that have led to different national policy orientations. Turning their attention back to the United States, Nivola and Crandall show how regulatory measures have fallen short of their goal and why political barriers to bolder taxation of gasoline remain formidable. They conclude by offering suggestions for new directions in U.S. energy policy at the federal, state, and local level. "

This survey was initiated by a joint effort of the OECD and the Lincoln Institute of Land Policy, with the support of the International Association of Assessing Officers. The survey has the two-fold purpose of providing a concise introduction to property taxation in 14 countries, as well as presenting a comparative analysis of the major features of property taxes in these diverse jurisdictions.

An overview of the fiscal aspects in connection with the increasing economic and monetary integration within the EC. The harmonization of both indirect and direct taxes is discussed in depth while relevant historical developments are also highlighted. Attention is paid to the harmonization process in a number of areas that interface with tax law, in particular, social security law, parts of corporate law and the law on annual statements of accounts.

Die vorliegende Arbeit ist wahrend meiner Tatigkeit als wissenschaftlicher Mitarbeiter bei Prof. Dr. Heinz-Dieter Wenzel am Lehrstuhl fur Volkswirt- schaftslehre, insbesondere Finanzwissenschaft der Universitat Bamberg ent- standen und an der Universitat Bamberg als Dissertation angenommen wor- den. Fur die Betreuung der Arbeit durch Herrn Prof. Dr. Heinz-Dieter Wenzel moechte ich an dieser Stelle herzlich Dank sagen. Mein Dank gilt ebenso Herrn Prof. Dr. Ulrich Meyer, der als zweiter Gutachter durch hilfreiche Anregungen zum Gelingen der Arbeit beitrug. In einem kollegialen Klima der gegenseitigen Unterstutzung gedeiht wissen- schaftliche Arbeit am besten. Meinen Kollegen Herrn Dr. Martin Arnold und Frau Dipl.-Volkswirtin Barbara Wolfe moechte ich Dank aussprechen fur ihre Bereitschaft, sich wahrend des gesamten Entstehungsprozesses der Arbeit mit den von mir zu Papier gebrachten Ideen in Inhalt und Form auseinanderzusetzen. Besonderen Dank schulde ich Herrn Dr. Kai Konrad und meinem Bruder, Herrn Dipl.-Mathematiker Ingo Wrede, die zu einzelnen Aspekten der The- matik ausserst wertvolle Hinweise gaben. Frau Andrea Woelfe! und Herrn Michael Betten, die durch sorgfaltiges Durcharbeiten des Manuskriptes manchen Fehler auszumerzen halfen, danke ich hierfur. Mein innigster Dank aber gilt meiner Frau, Frau Dipl.-Volkswirtin Christi- ane Wrede, die mir nicht nur durch kritische Lekture zahlreicher Entwurfe geholfen hat. Ihr Verstandnis und ihre Unterstutzung gestatteten es, mir die erforderliche Zeit zur Fertigstellung der Arbeit zu nehmen.

This volume explains the complexity of the US tax system, often by comparison and contrast with European and other national tax systems. Use of highly technical language is avoided in consideration of those readers for whom English is their second language. Sufficient detail is incorporated to answer most primary questions about what makes the US tax system work. Topics covered include individual and corporate income taxes, partnership taxation, special types of taxpayers (pensions, corporations) and the underlying "unwritten law" of US taxation. Special emphasis is placed on international rules, particularly inbound business, sales and investment. Broad coverage is given to anti-avoidance rules which contribute to the US tax system's complexity. References to the Internal Revenue Code, Treasury Regulations, major rulings and cases are also included.

All the information a practitioner might need on indirect tax is set out in De Voil. As well as VAT, De Voil covers Customs Duties, Insurance Premium Tax, Air Passenger Duty, Landfill Tax, Climate Change Levy and Aggregates Levy. Relevant HMRC Revenue & Customs Briefs are included as well as HMRC Notices and Tribunal Guidance Notes. De Voil provides expert commentary in this complex field of taxation and is thoroughly cross-referenced to the source material. Useful case digests are also reproduced and a thorough index is included. In order to keep pace with the constant changes in the subject, De Voil is updated on a monthly basis (and incorporates the bi-weekly online service updates). The 2nd edition of Tolley's Value Added Tax annual is also included as part of your subscription. The commentary and materials are well indexed and logically arranged in divisions, ensuring that the text is readily accessible. CD-ROM is available in Bos or Folio format and includes access rights to: * Full text of HMRC Guidance Manuals on VAT and insurance premium tax (CD) * VAT Tribunal Decisions database * Orange Book legislation * Finance Act Handbook (CD) Subscribers to De Voil Indirect Tax Service will also have access to Tolley's Practice Support - a free, telephone advice service offering advisory calls. The advice line can be used to provide guidance, support or merely a second opinion on all areas of direct and indirect taxation.