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End the nuisance and waste of time in finding the original texts of tax treaties!
Here they are for you in the most accessible and inexpensive form available anywhere.
Shortly, every single one of the world’s 3000 tax treaties! |
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| | | | | | | Tax Treaty: | Albania and China (People's Rep.) | | File Type: |  |
| | | | | View Detail | | | | | |
| | | | | | Tax Treaty: | Albania and Czech Republic | | File Type: | |
| | | | | View Detail | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | Tax Treaty: | Albania and Netherlands | | File Type: | |
| | | | | View Detail | | | | | |
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Know your Offshore Terms:
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| | A tax deferral may operate either to postpone the inclusion of the income or gain in the taxable base or to postpone the date upon which the tax itself becomes due or payable. In general, incentives, such as a tax deferral, may play a role in an international tax plan, by narrowing the gap between high tax jurisdictions and tax havens or international offshore financial centers (IOFCs). | | | | | Even though a taxpayer may stay within the letter of the law, there is usually a limit to the tax minimization steps that he may take. Most tax systems contain some general or specific anti avoidance provisions. For example, the substance versus form rule enables the Revenue to disregard appearances and to rewrite transactions so as to reflect the true situation. International tax planners would ignore anti-avoidance measures at their peril, particularly where tax havens or international offshore financial centers (IOFCs) are concerned. | | | | | A breach of trust is any act in contravention or excess of the duties imposed on the trustees by the trust, including neglects, omissions, and dishonesty, and trustees are liable in so far as loss has resulted to the trust estate. Trustees may be relieved from liability by provision in the trust deed, or by the court under statutory power. | | | | | The embedded software issue is whether software that is required in order for a hardware system to be operational should be treated as a unit or separated for taxation purposes (including updates of the software). Among the most important issues addressed by the Technical Advisory Group (TAG) on Treaty Characterisation concerns the treatment of so-called embedded software -- for example, computer equipment with software “embedded” in the hardware. These issues may be material for some international tax plans involving cyber technology. | | |
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