Welcome to the world of graphology. Now anyone ca... more

Welcome to the world of graphology. Now anyone can learn to aAnalyze handwriting. Andrea McNichol takes the mystery out of graphology through a series of interactive workbook style exercises that are easy to follow, fun to do and so expertly structured that anyone can begin using the principles of handwriting analysis quickly and accurately. Her widely acclaimed step-by-step approach is based on years of experience working with law enforcement agents, business executives, lawyers and educators.... less

This practical title from the publishers of the I... more

This practical title from the publishers of the International Law Office features 27 chapters by leading experts on the various factors to consider when acquiring a company in their jurisdictions, including the pitfalls to avoid and proposed solutions.... less

If associated enterprises make or impose special ... more

If associated enterprises make or impose special conditions in their controlled transactions which differ from those independent enterprises would have made, the arms length principle may authorize a profit adjustment. Such special conditions will not necessarily only be the price conditions, but may also include any other conditions. Hence, associated enterprises may not only value or price their transactions differently from independent enterprises, but may also structure them differently, and even enter into transactions independent enterprises would not contemplate undertaking at all. The OECD has nevertheless recommended its Member countries as a general rule to adjust only price conditions and other valuation elements of controlled transactions based on the arms length principle. This general rule is sometimes referred to as the as-structured principle. The first main issue examined in this thesis is the obligation under the as-structured principle to recognize the controlled transaction actually undertaken by the associated enterprises as it has been structured by them. The OECD, however, has identified two circumstances in which the arms length principle authorizes domestic tax administrations to restructure controlled transactions. These are (i) where the economic substance of the transaction differs from its form and (ii) where the transaction is commercially irrational and its structure practically impedes the determination of an appropriate transfer price. The second main issue examined in this thesis is the authority to restructure controlled transactions based on the arms length principle. The common theme of the two main issues can be formulated as the question of how broad the authority is that the arms length principle grants to domestic tax administrations. This study, thus, examines the outer limits of the adjustment authority granted by the arms length principle. Arms Length Transaction Structures examines these issues in the light of Article 9(1) of the OECD Model Tax Convention, as interpreted, in particular, by the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The thesis also analyses relevant domestic law material, especially from Canada, Norway, and the United States, but also from, inter alia, Australia, Denmark, Germany, the Netherlands, Sweden and the United Kingdom.... less

With a century of solid theory behind it, tax law... more

With a century of solid theory behind it, tax law at the dawn of the twenty-first century confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalisation. This collection of eleven essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonisation has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence. Extensive bibliographies are included. This volume translates and summarizes material from the editor's major five-volume work Trattato di diritto tributario (1994). Professor Amatucci has added an important new preface.... less