Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
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 2011-12-09 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 Annuaire Europeen 1991 written by J. L. Messia and published by Martinus Nijhoff Publishers. This book was released on 1993-07-15 with total page 1272 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of European organisations and the Organisation for Economic Co-operation and Development. 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. In addition, a number of articles on topics of general interest are included in each volume. A general index by subject and name, and a cumulative index of all the articles which have appeared in the "Yearbook," are included in every volume and provide direct access to the "Yearbook's" subject matter. 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 International Bureau of Fiscal Documentation and published by . This book was released on 1971 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recueil Des Cours Volume 25 1928 V written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recueil Des Cours Volume 100 1960 II written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .
Download or read book Recueil Des Cours Volume 86 1954 II written by Academie De Droit International De La Ha and published by Martinus Nijhoff Publishers. This book was released on 1968-12-01 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .
Download or read book Fiscal Rules Limits on Governmental Deficits and Debt written by Fred L. Morrison and published by Springer. This book was released on 2016-08-11 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines legal limitations on government deficit and debt and its impact on the ability of nations to provide services to their residents. It studies constitutional and statutory limitations, as well as those imposed by international treaties and other instruments, including those of both the European Union and the International Monetary Fund. The book contains a general report examining the fiscal rules that govern the budgets and expenditures of nation states. The general report is followed by a special report which covers the limits imposed by the European Union and by the smaller group of countries constituting the Eurozone. Ten national reports, describing the limits in their respective countries, form the basis of the general report. These countries include eight members of the European Union (five of which use the Euro and three of which do not), one other European state and one non-European state. The reports include two countries in which constitutional “debt brakes” limit national deficit and debt.
Download or read book Revenue Statistics 2010 written by OECD and published by OECD Publishing. This book was released on 2010-12-15 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards along with a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.
Download or read book Taxation of Intercompany Dividends Under Tax Treaties and EU Law written by Guglielmo Maisto and published by IBFD. This book was released on 2012 with total page 1093 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.
Download or read book Revenue Statistics 2001 written by OECD and published by OECD Publishing. This book was released on 2001-10-02 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book Finances municipales written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2016-04-25 with total page 911 pages. Available in PDF, EPUB and Kindle. Book excerpt: De Detroit à Lahore, la plupart des villes du monde sont confrontées à des difficultés financières, alors même qu’elles doivent assumer des responsabilités de plus en plus complexes. Le présent ouvrage, Finances municipales : manuel à l’usage des collectivités locales, prend parti — le parti des maires et des gestionnaires municipaux. Rares sont les publications consacrées à cette question qui ciblent de façon aussi directe et pragmatique les responsables de l’action publique et le personnel financier à l’échelon local. Le contenu et les principaux messages de ce manuel ont été conçus de manière à répondre aux questions et préoccupations auxquelles les villes et les municipalités sont quotidiennement confrontées dans le cadre de la gestion de leurs finances. Le manuel Finances municipales prend position. Les auteurs de ses huit chapitres examinent les enseignements observés dans divers domaines : relations entre administrations, finances des métropoles, gestion financière, gestion des recettes, des dépenses et du patrimoine public, financements extérieurs et évaluation de la performance des finances municipales. L’ouvrage traite de sujets allant de la decentralisation à la transparence et à l’obligation de rendre compte. Il explore aussi des domaines moins balisés tels que la gestion du patrimoine, la solvabilité, la réponse aux crises financières. Le manuel Finances municipales appelle a l’ action. En plus de partager avec le lecteur un savoir très pointu sur de nombreux sujets techniques, il guide les autorités locales dans le labyrinthe des instruments existants. L’outil d’auto-évaluation des finances municipales (MFSA), décrit au chapitre 8, devrait tout particulièrement aider les municipalités à évaluer leur situation et à progresser sur la voie des réformes.
Download or read book Yearbook of the European Convention on Human Rights Annuaire de la Convention Europeenne des Droits de L homme written by Council of Europe/Conseil de L’Europe and published by Springer. This book was released on 2013-11-11 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword The The Committee Committee of of Ministers Ministers of of the the Council Council of of Europe Europe by by a a Re Re solution of 6th February I958, authorised the publication of a solution of 6th February I958, authorised the publication of a Yearbook Yearbook of of the the European European Convention Convention on on Human Human Rights. Rights. The The present present Volume Volume of of the the Yearbook Yearbook is is the the third third in in the the series. series. The The Yearbook, Yearbook, being being prepared prepared by by the the Directorate Directorate of of Human Human Rights of the Council of Europe, does not involve the responsibility Rights of the Council of Europe, does not involve the responsibility either either of of the the European European Commission Commission or or of of the the European European Court Court of of Human Human Rights. Rights. In In particular, particular, the the summaries summaries of of the the decisions decisions of of the Commission cannot be quoted against the actual texts of these the Commission cannot be quoted against the actual texts of these decisions. decisions.
Download or read book Revenue Statistics 2002 written by OECD and published by OECD Publishing. This book was released on 2002-10-09 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Download or read book Revenue Statistics 2004 written by OECD and published by OECD Publishing. This book was released on 2004-10-20 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: OECD Revenue Statistics provides detailed statistical data on tax, social security, and other revenues of OECD member country governments. Data are broken down by type of tax - at a very high level of detail - and level of government.
Download or read book Revenue Statistics 2007 written by OECD and published by OECD Publishing. This book was released on 2007-10-17 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: A unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
