Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1990 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Old Regime and the Revolution written by Alexis de Tocqueville and published by . This book was released on 1856 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Shortcomings in the EU Merger Directive written by Frederik Boulogne and published by Kluwer Law International B.V.. This book was released on 2016-03-23 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: – Which entities have access to the Merger Directive and which entities should have access to it? – Which operations are covered by the Merger Directive and which operations should be covered? – Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? – How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? – Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive’s objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-10 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Federal and Regional States written by Council of Europe and published by Council of Europe. This book was released on 1997-01-01 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Policy Taxation and the Financial System in an Increasingly Integrated Europe written by D.E. Fair and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers collected in this volume are those presented at the sixteenth Colloquium arranged by the Societe Universitaire Europeenne de Re cherches Financieres (SUERF), which took place in Lisbon in May 1991. The Society is supported by a large number of central banks and commer cial banks, by other financial and business institutions, and by personal subscriptions from academics and others interested in monetary and financial problems. Since its establishment in 1963, it has developed as a forum for the exchange of information, research results and ideas among academics and practitioners in these fields, including central bank officials and civil servants responsible for formulating and applying monetary and financial policies, national and international. A major activity of SUERF is to organise and conduct Colloquia on subjects of topical interest to its members. The titles, places and dates of previous Colloquia for which volumes of the collected papers were published are noted on the last page of this volume. Volumes were not produced for Colloquia held at Tarragona, Spain in October 1970 under the title 'Monetary Policy and New Developments in Banking' and at Strasbourg, France in January 1972 under the title 'Aspects of European Monetary Union'.
Download or read book European Yearbook Annuaire Europeen 1966 written by Council of Europe/Conseil de L'Europe and published by Martinus Nijhoff Publishers. This book was released on 1968-07-01 with total page 910 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of nineteen European supranational organisations and the OECD. The series offers a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date overview of the member states of each organisation. This special anniversary volume celebrates 60 years of publication of the Yearbook, and its contents differs from that of the regular volumes therefore. It offers a selection of the most important articles, dealing with European cooperation and integration, to appear in the Yearbook during its 60 years of publication. These are of particular interest not only because they provide a unique historical snapshot of the many successes (and occasional failures) in the field of European integration but also because they discuss the ideals and aims that lay behind these efforts, many of which still resonate today as Europe confronts questions about its political destiny and ideal shape. This volume contains articles in English and French."
Download or read book Law Norms and Freedoms in Cyberspace Droit normes et libert s dans le cybermonde written by Cécile de Terwangne and published by Éditions Larcier. This book was released on 2018-05-29 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt: Professeur, chercheur, directeur de centre, doyen et recteur, Yves Poullet s’est illustré dans toutes les étapes et fonctions d’une carrière universitaire bien remplie, marquant des générations d’étudiants, de chercheurs, de collègues et de pairs. Spécialiste éminent et incontournable du droit de l’internet et des technologies de l’information et de la communication, il en est aussi l'un des précurseurs en fondant dès 1979 un des premiers centres de recherche européens en la matière. Par cet ouvrage, collègues, amis, anciens doctorants rendent hommage à l’une des plus belles plumes de la discipline, en lui offrant leurs réflexions sur l’influence réciproque du droit et de la technologie. Leurs contributions démontrent l’étendue de l’expertise et des réseaux européens et internationaux d’Yves Poullet. Elles s’articulent autour de trois axes qui furent autant de perspectives dans lesquelles il a inscrit sa recherche : le droit, les normes et les libertés. La richesse de ce volume témoigne de son attention à l’humain, des amitiés qu’il a nouées, mais aussi des sillons qu’il a tracés en droit des technologies de l’information et de la communication, sillons dans lesquels a poussé une forêt luxuriante, toujours fertile. C’est l’héritage d’un grand penseur, d’un véritable universitaire. =========== Yves Poullet has not merely served but excelled in all functions of the University world. Whether as professor, researcher, director of a research centre or as dean and rector, he has left a lasting impression in the minds of generations of students, researchers, colleagues and peers. He is a preeminent expert on the law of Internet and Information and Communications Technologies who, already in 1979, pioneered one of the first European research centres in the field. This volume is a tribute to Yves Poullet from colleagues, friends, former PhD researchers, offering their reflections on the reciprocal influence of law and technology. These contributions highlight both the range of expertise and the extent of the European and international networks he has nourished. They address the three main research axes Yves Poullet has developed through the years: law, norms and freedoms. The authors of this volume pay homage to a mentor, a friend, but above all to an exceptional researcher who has sown countless seeds in the field, enabling a luxurious landscape to grow and become a source of inspiration for many scholars. This is the heritage of a genuine thinker, a real academic.
Download or read book L effectivit du droit de l OHADA written by Jean Gatsi and published by Presses univresitaires d'Afr. This book was released on 2006 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intertax European Tax Review la Fiscalit Du March Commun Erop ische Steuer Zeitung written by and published by . This book was released on 1976 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Droit Des Aides D etat Dans la CE written by Francisco Santaolalla Gadea and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: A uniquely important contribution to the debate on EC State aid, this book captures the direct knowledge and experience of twenty-six current and former Commission State aid litigators, offering detailed 'insider' analysis of EC State aid court cases, as well as related internal legal issues, between 1994 and 2008. The book brings together both legal and economic analysis, with detailed reflections on aspects of both substantive legal rules and procedural law. It also offers, over and above the specific interest of the contributions it contains, invaluable insights into the working methods of the Commission Legal Service. This collaborative work was conceived and realized by its authors as a mark of recognition, and a gesture of respect and friendship, for Francisco Santaolalla, on the occasion of his retirement from the Commission after fourteen years' service as Director of the State aid team. Among the many legal and economic forces affecting State aid litigation, the authors focus on such factors as the following:A {exports;A {private investment;A {role of economic analysis;A {ecotaxes;A {privatization;A {remedies;A {existing aid;A {third parties;A {actions against State aid decisions;A {national court decisions;A {fiscal discipline; andA {WTO subsidies law. In illuminating the underlying issues, and describing how they are handled by the Commission Legal Service, the authors shed light on the likely future development of State aid law. The book will be of particular interest to antitrust practitioners as well as academics
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:
Download or read book Taxation the State and Society written by Marc Leroy and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Download or read book Revue juridique Th mis written by and published by . This book was released on 1980 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:
