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Full-Text Articles in Law
The Jurisprudence Of The Juristic Society: The Law Must Protect And Promote A Social Order Of Obligation, Honor, And Office, Scott Fitzgibbon
The Jurisprudence Of The Juristic Society: The Law Must Protect And Promote A Social Order Of Obligation, Honor, And Office, Scott Fitzgibbon
Scott T. FitzGibbon
No abstract provided.
Personal Insolvency Law After The Enterprise Act: An Appraisal, Adrian Walters
Personal Insolvency Law After The Enterprise Act: An Appraisal, Adrian Walters
Adrian J Walters
No abstract provided.
Improving The Resolution Of International Tax Disputes, Hugh Ault
Improving The Resolution Of International Tax Disputes, Hugh Ault
Hugh J. Ault
The dramatic increase in international trade and investments and related phenomena under the general heading of Globalization have multiplied the situations in which international tax disputes can arise, both between taxpayers and governments but also, and in some ways, more importantly, between governments themselves. These disputes may involve transfer pricing issues, differing income characterization rules, disagreement about the existence of a permanent establishment, or more generally, diverging views on the appropriate exercise of potential taxing rights by the source country jurisdiction and the corresponding obligation of the residence country to provide double tax relief. In the current circumstances, it seems …