Download or read book The Impact of Community Law on Tax Treaties Issues and Solutions written by Pasquale Pistone and published by Kluwer Law International B.V.. This book was released on 2002-03-11 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Download or read book Study on the Enforcement of State Aid Law at National Level written by Thomas Jestaedt and published by . This book was released on 2006 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt: Last year, the Commission presented its State Aid Action Plan: a comprehensive roadmap for the reform of State aid rules over the next five years. Improving the enforcement of the state aid rules - at all levels - is an essential part of that Action Plan. Efficient and effective enforcement is essential to maintain a level playing field for all competitors in the Single Market. But the Commission cannot enforce the rules alone: national authorities and national courts play a crucial part. They have a particularly important role in enforcing the notification and standstill obligations set out in Article 88(3) of the EC Treaty, and in recovering incompatible aid. This study confirms that there has been a sharp increase in the number of State aid related cases brought before national courts. National judges take seriously their responsibilities in the State aid arena, and are increasingly willing to take a firm stand against illegal aid and to protect individual businesses against violations of the EU rules. Regrettably, however, the powers of national courts are still not being used to the full. Companies are often hesitant to launch proceedings at national level to put an end to the illegal granting of aid to their competitors, or to assert their rights to claim compensation. In some cases, national courts themselves seem uncertain about the powers that they have in the State aid arena, and the locus standi of competitors
Download or read book The Case Law of the WTO La jurisprudence de l OMC 1999 2 written by Brigitte Stern and published by BRILL. This book was released on 2008-07-31 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique series offers the reader a comprehensive, bilingual analysis on a case-by-case basis of the jurisprudence of the WTO. Each case study contains: a synopsis and details of the case in question, and important bibliographical references; these are followed by a summary of the facts and procedure, claims of the parties, findings of the panel, issues raised in the appeal, conclusions of the appellate body and scholarly observations. Each case is analyzed by a different scholar in the field, so as to ensure the involvement in the series of the widest range of (English and French speaking) scholars and practitioners. This approach to the case-law gives the reader a complete and objective account of the reasoning of the dispute resolution mechanism, including numerous quotes (in italics when they are extracted from the case in question, for ease of reference), while at the same time offering a critical perspective, which analyses the reasoning adopted and places it in a global perspective. The volumes are organized chronologically, and the cases of a particular year are usually covered in two consecutive volumes. Cette série unique d'ouvrages – en anglais et en français – a pour ambition de présenter au lecteur la « jurisprudence » de l’OMC de façon simple, cohérente et systématique. Chaque article obéit à une grille de lecture et contient ainsi le synopsis et les détails de l’espèce ainsi que de nombreuses références bibliographiques. Puis, après un bref rappel des faits et de la procédure, de la demande des parties, des conclusions du groupe spécial et de l’Organe d’appel, une rubrique « Observations » présente une approche critique de l’affaire. Les contributeurs sont aussi bien des universitaires que des praticiens, des francophones que des anglophones, avec la volonté éditoriale de tirer parti de tous les savoir-faire. Il y a aussi le souci d’aborder chaque affaire selon une double approche : d’une part, rendre compte fidèlement des raisonnements adoptés par les organes du mécanisme de règlement des différends, avec de nombreuses citations (en italiques lorsqu’elles sont extraites de l’affaire commentée) ; d’autre part, examiner ces raisonnements de la façon la plus complète et la plus objective en les replaçant dans une perspective d’évolution globale. Chaque volume est ordonné de manière chronologique, et, sauf exception, les affaires de chaque année sont traitées en deux volumes consécutifs.
Download or read book Annuaire Europeen 1999 European Yearbook 1999 written by Francis Rosenstiel and published by Martinus Nijhoff Publishers. This book was released on 2001-08-01 with total page 1352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of nineteen European supranational organisations and the Organisation for Economic Co-operation and Development (OECD). Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions.
Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2002 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Principles and Practice of Forensic Psychiatry 2Ed written by Richard Rosner and published by CRC Press. This book was released on 2003-02-28 with total page 929 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this award-winning textbook has been thoroughly revised and updated throughout. Building on the success of the first edition, the book continues to address the History and Practice of Forensic Psychiatry, Legal Regulation of the Practice of Psychiatry, Psychiatry in relation to Civil Law, Criminal Law, and Family Law. Important sections such as Special Issues in Forensic Psychiatry, Law and the Legal System, and Landmark Cases in Mental Health Law are included. Designed to meet the needs of practitioners of forensic psychiatry, for residents in forensic psychiatry, and those preparing for the specialty examination in Forensic Psychiatry of the American Board of Psychiatry and Neurology, this volume will also answer the many questions faced by mental health professionals, mental health administrators, correctional health professionals and correctional health administrators, attorneys, judges, probation and parole officers and administrators all of whom, at one time or another, require a substantive presentation of the entire field of forensic psychiatry in the USA.
Download or read book International Commercial Agency and Distribution Agreements written by Cristelle Albaric and published by Kluwer Law International B.V.. This book was released on 2017-03-06 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this enriched new edition of a proven, indispensable practical guide to the drafting and negotiating of agency, distribution, and franchising agreements, the contributors have all updated their country reports with recent cases and commentary and an abundance of new sample clauses and other practical features. In addition, four major jurisdictions – Brazil, England, Japan, and the United States – have been added, bringing the total number of country reports to nineteen. The first edition is well known among commercial law practitioners as the preeminent hands-on guide to drafting effective distribution agreements tailored specifically to countries in which foreign direct investment is a major component of the economy. Local experts provide detailed information on specific applicable law, major current case law, drafting guidance with specific clauses, and official English versions of relevant primary material. Case law summaries clearly expose the issues from which disputes arise, – and the financial consequences of those disputes – and the practical discussion includes sample clauses designed to anticipate those issues and avoid the pitfalls to which they often lead. The enormous day-to-day usefulness of this book will be self-evident to corporate counsel and other lawyers negotiating international commercial distribution agreements. Legal scholars as well will welcome the book’s comparative study of applicable law on commercial contracts in a wide variety of national jurisdictions.
Download or read book Income from International Private Employment written by F. P. G. Pötgens and published by IBFD. This book was released on 2006 with total page 1057 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD model. This book offers an analysis of these provisions as well as suggestions for improvements in the application and interpretation. It approaches the analysis from the perspective of five countries.
Download or read book Martindale Hubbell International Law Directory written by and published by . This book was released on 1993 with total page 2964 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EC Law and the Sovereignty of the Member States in Direct Taxation written by Mathieu Isenbaert and published by IBFD. This book was released on 2010 with total page 925 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
Download or read book Contracting for Space written by Ingo Baumann and published by Routledge. This book was released on 2016-05-13 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent significant developments in the European space sector have had an impact on business and the growth of national and European commercial space law. This book analyses and assesses the legal issues and key factors influencing the space sector in Europe. It is an up-to-date guide to the regulatory background of space projects and examines the typical legal problems which need to be solved by practitioners in the field. Taking into account public and commercial international law and practice, this book examines substantive issues of law specific to launchers, satellite manufacturers and space service providers with contributions from leading experts and practitioners in the field of European space law and policy.
Download or read book Index of Canadian Tax Foundation Publications written by Canadian Tax Foundation and published by . This book was released on 2000 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Notes International written by and published by . This book was released on 2003 with total page 1804 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Tax Treaties and EU Law on Group Taxation Regimes written by Bruno da Silva and published by Kluwer Law International B.V.. This book was released on 2016-07-11 with total page 789 pages. Available in PDF, EPUB and Kindle. Book excerpt: Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities – differences arising from the interaction of different tax systems – and obstacles – distortions created by domestic legislation arising from differences between domestic and cross-border situations – both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes. Among the issues and topics covered are the following: – analysis of the different tax group regimes adopted by different countries; – advantages and disadvantages of a variety of models; – application of the non-discrimination provision of Article 24 of the OECD Model Tax Convention to group taxation regimes; – application of the fundamental freedoms of the TFEU to group taxation regimes following the three-step approach adopted by the EU Court of Justice; – uncertainty raised by the landmark Marks & Spencer case, its interpretation and consequences to other group taxations regimes; – interrelations between tax treaties and EU Law in the context of tax groups; and – per-element approach. The analysis considers concrete examples as well as relevant case law. With its analysis of the standards required by the two sets of norms (tax treaties and EU law) and their interaction, particularly in terms of non-discrimination, this book sheds clear light on ways to overcome the disparities and obstacles inherent in group taxation regimes. As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.
Download or read book Cumulative Index Canadian Tax Foundation Publications written by Canadian Tax Foundation and published by . This book was released on 1999 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers: Canadian tax journal, the Corporate Management Tax Conference report, the Report of Proceedings of the Annual Tax Conference, regional and special conference reports, and monographs in the Canadian tax paper series.
Download or read book Aanwinsten van de Centrale Bibliotheek Queteletfonds written by Bibliothèque centrale (Fonds Quetelet) and published by . This book was released on 2001 with total page 932 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Canadian Tax Journal written by and published by . This book was released on 2003 with total page 1142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
