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 European Tax Law written by Ben Terra and published by Springer. This book was released on 1997-08-27 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.

Download or read book Droit fiscal DCG 4 written by Michel Lozato and published by . This book was released on 2012-10-10 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les Annales DCG sont spécifiquement destinées à la préparation des épreuves du DCG. Le candidat y trouvera tous les outils nécessaires à la réussite, avec :un cas type représentatif de l'épreuve, commenté "pas à pas" pour apprendre à décrypter un énoncé d'examen et en réaliser le corrigé idéalles sujets des quatre dernières annalesles corrigés détaillésla présentation de l'épreuve et des conseils méthodologiquesTous les sujets et leur corrigé sont entièrement actualisés pour coller à l'actualité et permettre une préparation efficace.

Download or read book The Role of Economic Analysis in EU Competition Law the European School Fourth Edition written by Doris Hildebrand and published by International Competition Law. This book was released on 2016 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Competition Law Series Volume 66 The Role of Economic Analysis in EU Competition Law, Fourth Edtionand in its revised and updated fourth edition, explores the full spectrum of the development of European economic approach in competition law. Almost two decades after the arrival of the and‘more economics based approachand’ to EU competition law, this economic school of thought, the European School, has been properly defined and is now in general used among competition law practitioners and their government counterparts. This approach, studied by Doris Hildebrand since the first edition of this now-classic work, implements the European cornerstones of the social market economy concept such as freedom of contract, social fairness, and the equality principle. In this edition, the author uncovers its multiple rationales as it has gradually formulated the legal principles of and‘competition economicsand’ that have come to underlie all matters related to Article 101 (1), Article 101 (3), Article 102, the Merger Regulation, and the State Aid provisions. As in previous editions, the bookand’s interdisciplinary approach integrates law and economics in such a way that economics in competition proceedings becomes easier to understand for lawyers not trained in economic theory or economic school of thoughts. It offers an in-depth description of and‘European Schooland’ theories and applications, particularly with respect to vertical and horizontal agreements. In addition, the book provides solid guidance on the definition of the relevant antitrust markets, with a detailed description of the hypothetical monopolist test. Whatand’s in this book: Among the fundamental elements discussed are the following: application of economics in the competition test as developed by the EU Courts; concrete economic analysis companies need to perform in order to qualify for an exemption; test procedures to assess whether a certain behaviour constitutes an abuse under Article 82; various methodologies to define markets; contrasting the European and Chicago schools; practical implementation of the EU social market economy objective in EU competition law; workable competition vs. effective competition; changes in the enforcement system; use of evidence in market definition practice; State Aid provisions; and empirical techniques used to evaluate a merger. All significant cases contributory to the development of European competition economics are discussed and analysed in detail. and‘The Frameand’, the first chapter that has been included in this edition, clearly demonstrates all the ways in which EU competition policy represents an essential foundation of the EU. Moreover and‘The Frameand’ elaborates that the social market economy objective as defined in the Lisbon Treaty is, from the economic perspective, the appropriate benchmark in any EU competition law assessment. This benchmark requires a holistic approach by taking into account and‘utilitiesand’ of EU citizens instead of focusing on price elements only. How will this help you: This new updated and revised edition has been greatly anticipated and will be widely welcomed. The book helps to develop expertise in applying the and‘more economics based approachand’ by citing the relevant case law. Competition lawyers, corporate in-house counsel, competition authorities, and courts will appreciate the bookand’s clear, understandable discussion of the relevant European competition theory, authoritative guidance on the application of economic analysis, and practical insight in dealing with these subjects in real-world cases. and

Download or read book Droit fiscal DCG 4 written by Emmanuel Disle and published by . This book was released on 2012 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clair et synthétique, ce manuel traite de façon exhaustive le programme du DCG 4, «Droit fiscal». Illustré de nombreux exemples, il en étudie tous les aspects, facilite leur compréhension et leur mise en pratique immédiate. Les notions clefs sont systématiquement définies et la mémorisation du cours est renforcée par le recours fréquent à une présentation en tableau. Les nombreuses applications thématiques de complexités différentes permettent la mise en pratique immédiate des connaissances. Un index et une table des matières détaillées sont proposés en fin d'ouvrage.Les corrigés des applications sont publiés dans un ouvrage à part.Cette 6e édition est entièrement à jour de l'actualité juridique, en particulier de la loi de finances 2012. Les mises à jour rendues nécessaires par les éventuelles lois rectificatives futures seront présentées sur le site dunod.com au fur et à mesure de la parution de ces dernières.

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

Download or read book Droit fiscal DCG 4 written by Nathalie Gonthier-Besacier and published by . This book was released on 2019-10-02 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transportation Traffic Safety and Health Prevention and Health written by Hans V Holst and published by . This book was released on 2000-07-11 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Role of Economic Analysis in the EC Competition Rules The European School written by Doris Hildebrand and published by Springer. This book was released on 2002-03-20 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope is on Articles 85 and 86 and the Merger Regulation because those are the EC competition rules applying to businesses

Download or read book DCG 4 Droit fiscal written by Emmanuel Disle and published by . This book was released on 2013 with total page 681 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clair et synthétique, ce manuel traite de façon exhaustive le programme du DCG 4, "Droit fiscal". Il en étudie tous les aspects et, illustré de nombreux exemple, facilite la bonne appréhension des notions et leur compréhension. Les notions clefs sont systématiquement définies et la mémorisation du cours est renforcée par le recours fréquent à une présentation en tableau. Les nombreuses applications thématiques de complexités différentes permettent la mise en pratique immédiate des connaissances. Un index et une table des matières détaillées sont proposés en fin d'ouvrage.Les corrigés des applications sont publiés dans un ouvrage à part.Cette 7e édition est entièrement à jour de l'actualité juridique, en particulier de la loi de finances 2013. Les mises à jour rendues nécessaires par les éventuelles lois rectificatives futures seront présentées sur le site de dunod au fur et à mesure de la parution de ces dernières.

Download or read book Droit fiscal written by Pascale Recroix and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal written by Patrick Pinteaux and published by . This book was released on 2009 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage propose, pour chaque point du programme officiel de Droit fiscal, des rappels de cours et des applications corrigées. Outil de révision et d'entraînement à l'examen, il permet de se préparer efficacement à l'épreuve numéro 4 du DCG.

Download or read book EEC Malta Association Agreement and Protocols and Other Basic Texts written by European Economic Community and published by . This book was released on 1992 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal DCG 4 written by Cédric Devaux and published by Sup'Foucher. This book was released on 2024-08-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tulu English Dictionary written by A. Manner and published by . This book was released on 2002-08-01 with total page 687 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Represents The Work Originally Published In 1886. Tulu Language One Of The Dravidian Family Is Spoken In The Central Part Of South India.

Download or read book Language Production Cognition and the Lexicon written by Núria Gala and published by Springer. This book was released on 2014-11-11 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book collects contributions from well-established researchers at the interface between language and cognition. It provides an overview of the latest insights into this interdisciplinary field from the perspectives of natural language processing, computer science, psycholinguistics and cognitive science. One of the pioneers in cognitive natural language processing is Michael Zock, to whom this volume is dedicated. The structure of the book reflects his main research interests: lexicon and lexical analysis, semantics, language and speech generation, reading and writing technologies, language resources and language engineering. The book is a valuable reference work and authoritative information source, giving an overview on the field and describing the state of the art as well as future developments. It is intended for researchers and advanced students interested in the subject. One of the pioneers in cognitive natural language processing is Michael Zock, to whom this volume is dedicated. The structure of the book reflects his main research interests: Lexicon and lexical analysis, semantics, language and speech generation, reading and writing technologies, language resources and language engineering. The book is a valuable reference work and authoritative information source, giving an overview on the field and describing the state of the art as well as future developments. It is intended for researchers and advanced students interested in the subject. One of the pioneers in cognitive natural language processing is Michael Zock, to whom this volume is dedicated. The structure of the book reflects his main research interests: Lexicon and lexical analysis, semantics, language and speech generation, reading and writing technologies, language resources and language engineering. The book is a valuable reference work and authoritative information source, giving an overview on the field and describing the state of the art as well as future developments. It is intended for researchers and advanced students interested in the subject.

Download or read book Shortcomings in the EU Merger Directive written by G. Frederik Boulogne and published by International Taxation. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The book, 'Shortcomings in the EU Merger Directive', offers solutions for dealing with issues arising out of the shortcomings in the European Union (EU) Merger Directive (adopted in 1990 with the aim of eliminating the tax obstacles to cross-border restructuring operations, while simultaneously safeguarding the financial interests of EU Member States). In spite of the amendments and the European Court of Justice?s (ECJ) interpretations of its provisions, various shortcomings remain. Most of these pitfalls exist where the Directive conflicts with higher (EU) law (the fundamental freedoms and the general principles of EU law). Now, more than twenty years later, there is a heightened interest in tax harmonisation, while drawing reference from the ECJ's significantly developed case-law in the field of direct taxation and learning from the issues that have emerged with the implementation of the Directive in the Member States." -- Publisher's website