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19 results on '"Uckmar, Victor"'

1. The definition of dividend in the double taxation relief article.

Author

Jones, John F. Avery, De Broe, Luc, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maistro, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Dividends -- Taxation, Memec v. Commissioners of Inland Revenue (1998 S.T.C. 754 (C.A.))
Published
1999

2. Tax treaty problems relating to source.

Author

Jones, John F. Avery, De Broe, Luc, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliana, Federico, Maisto, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Model Tax Convention on Income and on Capital
Published
1998

3. Tax treaty problems relating to source

Author

Avery Jones, John F., de Broe, Luc, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Double taxation -- Analysis, Banking, finance and accounting industries, Business, Business, international, European Union -- Taxation
Abstract

An analysis of the pertinence of source in relation to taxing rights under the OECD Model Tax Convention is presented, focusing on double source interest. Source in relation to double taxation relief is examined, with reference to internal laws and treaty source rules.

Published
1998

4. Credit and exemption under tax treaties in cases of differing income characterisation.

Author

Avery Jones, John F., De Broe, Luc, van de Wiele, Micheline, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Magney, Thomas W., Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Double taxation -- Analysis
Published
1996

5. A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries.

Author

Ward, David A., Avery Jones, John F., De Broe, Luc, van de Wiele, Micheline, Ellis, Maarten J., van Raad, Kees, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, and Maisto, Guglielmo

Subjects
Tax treaties -- Cases, Domicile in taxation -- Cases, R. v. Crown Forest Industries (95 D.T.C. 5389 (Can. 1995))
Published
1996

6. The other income article of income tax treaties.

Author

Ward, David A., Jones, John F. Avery, Depret, Henri-R., van de Wiele, Micheline, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre, Lenz, Raoul, Torrione, Henri, Magney, Thomas L., Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Juergen, Uckmar, Victor, and Maisto, Guglielmo

Subjects
Income tax -- International aspects, Tax treaties -- Interpretation and construction
Published
1990

7. L'Iva sulla concessione in uso di impianti sportivi

Author

Uckmar, Victor, Quattrocchi, Andrea, Quattrocchi A (ORCID:0000-0003-4619-4675), Uckmar, Victor, Quattrocchi, Andrea, and Quattrocchi A (ORCID:0000-0003-4619-4675)

Abstract

Il contributo è dedicato ai profili fiscali Iva delle concessioni di impianti sportivi, in relazione ai modelli gestionali adottati dagli enti locali e alla ricorrenza o meno di attività economica, The chapter treats VAT tax profiles of sports facility concessions, in relation to the management models adopted by local authorities and the recurrence of economic activity

Published
2016

8. L'esperienza italiana delle zone franche e dei punti franchi tra sviluppo portuale, prospettiva regionale e nuova dimensione locale

Author

Uckmar, Victor, Quattrocchi, Andrea, Quattrocchi, Andrea (ORCID:0000-0003-4619-4675), Uckmar, Victor, Quattrocchi, Andrea, and Quattrocchi, Andrea (ORCID:0000-0003-4619-4675)

Abstract

Il contributo propone una ricostruzione storico-evolutiva del concetto di zona franca, evidenziandone il progressivo adattamento agli ambiti territoriali nei quali è stato applicato dal legislatore italiano e da quello euro-unitario, The essay proposes a historical-evolutionary reconstruction of the concept of a free zone, highlighting its progressive adaptation to the territorial areas in which it has been applied by the Italian and Euro-unitary legislators

Published
2015

9. La tutela del contribuyente frente a la Corte Constitucional italiana y a la Corte de Justicia europea

Author

Uckmar, Victor

Abstract

Submitted by Roberta Marins (rmarins@stj.jus.br) on 2017-06-01T17:22:38Z No. of bitstreams: 2 tutela_contribuyente_frente_uckmar.pdf: 1319570 bytes, checksum: db8a22d0a1ed8c703d28fc75478f21ce (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by Patrícia Rabello (rabello@stj.jus.br) on 2018-04-16T21:10:49Z (GMT) No. of bitstreams: 2 tutela_contribuyente_frente_uckmar.pdf: 1319570 bytes, checksum: db8a22d0a1ed8c703d28fc75478f21ce (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2018-04-16T21:10:49Z (GMT). No. of bitstreams: 2 tutela_contribuyente_frente_uckmar.pdf: 1319570 bytes, checksum: db8a22d0a1ed8c703d28fc75478f21ce (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2000 Disserta sobre o controle constitucional em matéria tributária na justiça italiana.

Published
2000

10. L'esecutività dell'accertamento: rilevanza sistematica ed impatto sul sistema

Author

Glendi Cesare, Uckmar Victor, Miccinesi, Marco, Miccinesi, Marco (ORCID:0000-0002-6259-900X), Glendi Cesare, Uckmar Victor, Miccinesi, Marco, and Miccinesi, Marco (ORCID:0000-0002-6259-900X)

Abstract

Approfondimento in merito all'impatto sul sistema tributario dell'introduzione della immediata esecutività dell'avviso di accertamento.

Published
2011

13. Pregiudizialità costituzionale e comunitaria nel processo tributario

Author

Uckmar, Victor, Tundo, Francesco, Quattrocchi, Andrea, Quattrocchi, Andrea (ORCID:0000-0003-4619-4675), Uckmar, Victor, Tundo, Francesco, Quattrocchi, Andrea, and Quattrocchi, Andrea (ORCID:0000-0003-4619-4675)

Abstract

Il capitolo approfondisce i presupposti necessari affinché il giudice tributario possa/debba rimettere una questione pregiudiziale alla Corte Costituzionale o alla Corte di Giustizia e i rapproti tra giudizio a quo e procedimento di fronte all'Autorità adita., The chapter explores the necessary preconditions for the tax judge to / should remit a preliminary question to the Constitutional Court or the Court of Justice and the relationship between the main proceedings and the proceedings before the requested Authority.

Published
2007

17. The treatment of trusts under the OECD Model Convention.

Author

Jones, John F. Avery, Depret, Henri-Robert, van de Wiele, Micheline, Ellis, Maarten J., Fontaneau, Pierre, Fontaneau, Pierre-Marie, Killius, Juergen, Lenz, Raoul, Magney, Thomas W., Orrock, Donald C., Roberts, Sidney I., Goldberg, Sanford H., Uckmar, Victor, Maisto, Guglielmo, and Ward, David A.

Subjects
Organisation for Economic Co-operation and Development -- Tax policy, Tax treaties -- Interpretation and construction, Trusts and trustees -- Taxation
Published
1989

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