Download or read book Double Non Taxation and EU Law written by Christoph Marchgraber and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.

Download or read book EU Value Added Tax Law written by K PE Lasok and published by Edward Elgar Publishing. This book was released on 2020-08-28 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.

Download or read book ECJ Direct Tax Compass written by Frans Vanistendael and published by . This book was released on 2008 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book OECD G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation Actions 8 10 2015 Final Reports written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-19 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.

Download or read book Combating Fiscal Fraud and Empowering Regulators written by Brigitte Unger and published by Oxford University Press. This book was released on 2021 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Download or read book Social policy in the European Union state of play 2015 written by David Natali (OSE) and published by ETUI. This book was released on 2015-09-23 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The sixteenth edition of Social policy in the European Union: state of play has a triple ambition. First, it provides easily accessible information to a wide audience about recent developments in both EU and domestic social policymaking. Second, the volume provides a more analytical reading, embedding the key developments of the year 2014 in the most recent academic discourses. Third, the forward-looking perspective of the book aims to provide stakeholders and policymakers with specific tools that allow them to discern new opportunities to influence policymaking. In this 2015 edition of Social policy in the European Union: state of play, the authors tackle the topics of the state of EU politics after the parliamentary elections, the socialisation of the European Semester, methods of political protest, the Juncker investment plan, the EU’s contradictory education investment, the EU’s contested influence on national healthcare reforms, and the neoliberal Trojan Horse of the Transatlantic Trade and Investment Partnership (TTIP).

Download or read book ECJ Direct Tax Compass 2012 written by and published by . This book was released on 2012 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Oxford Handbook of European Union Law written by Anthony Arnull and published by Oxford University Press. This book was released on 2015-07-23 with total page 1092 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its formation the European Union has expanded beyond all expectations, and this expansion seems set to continue as more countries seek accession and the scope of EU law expands, touching more and more aspects of its citizens' lives. The EU has never been stronger and yet it now appears to be reaching a crisis point, beset on all sides by conflict and challenges to its legitimacy. Nationalist sentiment is on the rise and the Eurozone crisis has had a deep and lasting impact. EU law, always controversial, continues to perplex, not least because it remains difficult to analyse. What is the EU? An international organization, or a federation? Should its legal concepts be measured against national standards, or another norm? The Oxford Handbook of European Union Law illuminates the richness and complexity of the debates surrounding the law and policies of the EU. Comprising eight sections, it examines how we are to conceptualize EU law; the architecture of EU law; making and administering EU law; the economic constitution and the citizen; regulation of the market place; economic, monetary, and fiscal union; the Area of Freedom, Security, and Justice; and what lies beyond the regulatory state. Each chapter summarizes, analyses, and reflects on the state of play in a given area, and suggests how it is likely to develop in the foreseeable future. Written by an international team of leading commentators, this Oxford Handbook creates a vivid and provocative tapestry of the key issues shaping the laws of the European Union.

Download or read book The Fall of the Celtic Tiger written by Donal Donovan and published by Oxford University Press, USA. This book was released on 2013-06-06 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines how the Celtic Tiger, an economy that was hailed as one of the most successful in history, fell into a macroeconomic abyss necessitating an unheard of bail-out. A highly-readable account of the unprecedented near collapse of the Irish economy, it covers property market bubbles, regulatory incompetency, and disastrous economic policies.

Download or read book Sustainability written by Felix Ekardt and published by Springer. This book was released on 2019-07-29 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes a holistic transdisciplinary approach to sustainability as a subject of social sciences. At the same time, this approach shows new ways, as perspectives of philosophy, political science, law, economics, sociology, cultural studies and others are here no longer regarded separately. Instead, integrated perspectives on the key issues are carved out: Perspectives on conditions of transformation to sustainability, on key instruments and the normative questions. This allows for a concise answer to urgent and controversial questions such as the following: Is the EU an environmental pioneer? Is it possible to achieve sustainability by purely technical means? If not: will that mean to end of the growth society? How to deal with the follow-up problems? How will societal change be successful? Are political power and capitalism the main barriers to sustainability? What is the role of emotions and conceptions of normality in the transformation process? To which degree are rebound and shifting effects the reason why sustainability politics fail? How much climate protection can be claimed ethically and legally e.g. on grounds of human rights? And what is freedom? Despite all rhetoric, the weak transition in energy, climate, agriculture and conservation serves as key example in this book. It is shown how the Paris Agreement is weak with regard to details and at the same time overrules the growth society by means of a radical 1,5-1,8 degrees temperature limit. It is shown how emissions trading must – and can – be reformed radically. It is shown why CSR, education, cooperation and happiness research are overrated. And we will see what an integrated politics on climate, biodiversity, nitrogen and soil might look like. This book deals with conditions of transformation, governance instruments, ethics and law of sustainability. The relevance of the humanities to sustainability has never before been demonstrated so vividly and broadly as here. And in every area it opens up some completely new perspectives. (Prof. Dr. Dr. h.c. mult. Ernst Ulrich von Weizsäcker, Club of Rome, Honorary President) Taking a transdisciplinary perspective, the book canvasses the entire spectrum of issues relevant to sustainability. A most valuable and timely contribution to the debate. (Prof. Dr. Klaus Bosselmann, University of Auckland, Author of “The Principle of Sustainability”) This books breathes life into the concept of sustainability. Felix Ekardt tears down the barriers between disciplines and builds a holistic fundament for sustainablility; fit to guide long-term decision-making on the necessary transformation and societal change. (Prof. Dr. Christina Voigt, Oslo University, Dept. of Public and International Law)

Download or read book Harmonising EU Competition Litigation written by Maria Bergström and published by Bloomsbury Publishing. This book was released on 2016-01-14 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume in the Swedish Studies in European Law series, produced by the Swedish Network for European Legal Studies, heralds the new harmonised regime of private enforcement of EU competition law. In 2013, the Commission issued a Communication and Practical Guide to the quantification of harm in antitrust litigation and a Recommendation on collective redress. In 2014, the long-awaited Directive on actions for damages for infringements of EU competition law was finally adopted. In 2016, the Commission is expected to issue guidelines on the passing-on of overcharges. This book examines these recent developments and offers the perspectives of judges, officials, practitioners and academics. With a preface by Judge Carl Wetter of the General Court, the book explores five different themes. In section one, the main policy issues and challenges are presented. In section two, the new regime is placed in the bigger picture of recent EU law developments. In section three, the nexus between private enforcement and transparency is investigated. A comparative perspective is offered in section four by looking into private enforcement in five Member State jurisdictions. Finally, issues relating to causation, harm and indirect purchasers are explored in section five.

Download or read book Domestic Determinants of Foreign Policy in the European Union and the United States written by Daniel S. Hamilton and published by Center for Transatlantic Relations Sais. This book was released on 2018-02-06 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign policy begins at home, and in Europe and the United States the domestic drivers of foreign policy are shifting in important ways. The election of Donald Trump as U.S. president, the decision of British voters to leave the European Union, and popular pressures on governments of all stripes and colors to deal with the domestic consequences of global flows of people, money and terror all highlight the need for greater understanding of such domestic currents and their respective influence on U.S. and European foreign policies. In this volume, European and American scholars take a closer look at the domestic determinants of foreign policy in the European Union and the United States, with a view to the implications for transatlantic relations. They examine domestic political currents, demographic trends, changing economic prospects, and domestic institutional and personal factors influencing foreign policy on each side of the Atlantic.

Download or read book Enacting European Citizenship written by Engin F. Isin and published by Cambridge University Press. This book was released on 2013-04-18 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the changing character of European citizenship, focusing on 'acts' of citizenship.

Download or read book Nudging Possibilities Limitations and Applications in European Law and Economics written by Klaus Mathis and published by Springer. This book was released on 2016-05-20 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology provides an in-depth analysis and discusses the issues surrounding nudging and its use in legislation, regulation, and policy making more generally. The 17 essays in this anthology provide startling insights into the multifaceted debate surrounding the use of nudges in European Law and Economics. Nudging is a tool aimed at altering people’s behaviour in a predictable way without forbidding any option or significantly changing economic incentives. It can be used to help people make better decisions to influence human behaviour without forcing them because they can opt out. Its use has sparked lively debates in academia as well as in the public sphere. This book explores who decides which behaviour is desired. It looks at whether or not the state has sufficient information for debiasing, and if there are clear-cut boundaries between paternalism, manipulation and indoctrination. The first part of this anthology discusses the foundations of nudging theory and the problems associated, as well as outlining possible solutions to the problems raised. The second part is devoted to the wide scope of applications of nudges from contract law, tax law and health claim regulations, among others. This volume is a result of the flourishing annual Law and Economics Conference held at the law faculty of the University of Lucerne. The conferences have been instrumental in establishing a strong and ever-growing Law and Economics movement in Europe, providing unique insights in the challenges faced by Law and Economics when applied in European legal traditions.

Download or read book The Delicate Balance written by Chris Evans and published by IBFD. This book was released on 2011 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?

Download or read book The Precautionary Principle in EU Risk Regulation written by Barbara Berthoud and published by Anchor Academic Publishing (aap_verlag). This book was released on 2014-07-18 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: The precautionary principle provides a justification to act where scientific uncertainty about the nature and extent of detected indications of harm would otherwise possibly impede regulatory interventions. The highly controversial and often misunderstood principle plays a central role in European risk regulation. The present volume should allow readers to gain an overview of all essential points linked with the role of the principle in the risk regulation framework of the European Union. Based on an outline of the precautionary principle’s main characteristics and its conception by the European Commission, common allegations brought against the principle are illuminated and critically assessed. The second part of the book is then devoted to the actual implementation of the principle in the EU – from early applications to ongoing disputes. Three case studies from the agrochemical, pharmaceutical and food packaging sector reflect current applications as well as the relevant institutional and procedural framework. Insights from the theoretical part and the case studies are melted in the final discussion section that also includes recommendations for EU risk regulators.

Download or read book Regulating the Collaborative Economy in the European Union Digital Single Market written by Marco Inglese and published by Springer Nature. This book was released on 2019-11-11 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically assesses how the rise of the collaborative economy in the European Union Digital Single Market is disrupting consolidated legal acquisitions, such as classical internal market categories, as well as the applicability of consumer protection, data protection, and labour and competition law. It argues that the collaborative economy will, sooner or later, require some sort of regulatory intervention from the European Union. This regulatory intervention, far from stifling innovation, will benefit online platforms, service providers and users by providing them with a clearer and more predictable environment in which to conduct their business. Although primarily intended for academics, this book also appeals to a wider readership, including, but not limited to, national and international regulators, private firms and lobbies as well as online platforms, consumer associations and trade unions.