Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
Download or read book Harmonisation in the EEC written by Carol Cosgrove Twitchett and published by Springer. This book was released on 1981-06-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Law and Policy of Harmonisation in Europe s Internal Market written by Isidora Maletić and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'At times when so much attention is devoted to the constitutional architecture of the European Union via Treaty amendments or supplements in the aftermath of the Euro-crisis, the core business of European market building through harmonization is all too often neglected. It deserves strong recognition that Isidora Maleti forcefully brings Art. 114 TFEU back to the agenda. Her competent study provides new insights into the major competence rule which still forms the back bone of European Integration. The constant strive of the EU for embarking on non-trade policies against the half-hearted resistance of the Member States deserves indeed a major study, spelling out the details of the rather complex article. Her comprehensive analysis detects the amazing potential of Art. 114 TFEU as a tool to co-ordinate differences in the understanding of what might be a "high level of protection" and it allows for new ways of co-operation between the EU and the Member States. This finding, which is backed through the analysis of the ECJ case law and the notification procedure of Art. 114 TFEU fits into the overall debate on constitutional pluralism which stays away from a hierarchical understanding of the relationship between the EU legal order and the Member States.' – Hans Micklitz, European University Institute, Italy 'This book is essential reading for anyone seeking an up-to-date and critical understanding of the success of the European Union's approach to market harmonisation.' – Veerle Heyvaert, London School of Economics, UK 'Despite all the buzz around the single currency, the heart of the EU edifice remains the internal market. Isidora Maleti 's book is an outstanding contribution of original scholarship that makes this edifice look more solid than ever. By exploring the theory and practice of the archetype legal basis for EU regulatory action, this book dispels the ubiquitous claim that national derogations from European standards are reflective of a weak integration process and convincingly argues that national regulatory differentiation may instead provide opportunities for reflexive learning and risk prevention. The law and policy of harmonisation is European internal market's scholarship at its best and ought to be essential reading to all scholars interested in the dynamics of EU integration.' – Alberto Alemanno, HEC Paris, France and Editor, European Journal of Risk Regulation This innovative book explores the constitutional compromise between the European Union's legislative competence and member states' regulatory autonomy, and analyses the reconciliation of economic integration and welfare protection within the European internal market. It does so through the original lens of article 114 TFEU, the law-making clause underlying the European harmonisation process. Focusing on a critical provision and the controversial derogation mechanism contained therein, the book discusses contemporary, universally fundamental topics, such as risk assessment and related responsibility allocation within the constraints of complex legal frameworks, the preservation of regional regulatory autonomy against the background of centralised legislative norms, and the interaction of economic integration with policy interests like consumer, environmental and health protection. Highlighting the collaborative rather than adversarial value of national deviations from common European measures, the study not only complements the literature available on 'negative integration' of the internal market, but also challenges traditionally accepted axioms, revealing opportunities for risk prevention and legitimacy enhancement stemming from diverse European and national regulatory standards. This detailed book will be of wide international appeal to academics, practitioners, students, judges, policy-makers and officials working within the European Union and government representatives of individual member states, as well as anyone more generally interested in the dynamics of EU integration.
Download or read book Theory and Practice of Harmonisation written by Mads Andenas and published by Edward Elgar Publishing. This book was released on 2012 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: Harmonised and uniform international laws are now being spread across different jurisdictions and fields of law, bringing with them an increasing body of scholarship on practical problems and theoretical dimensions. This comprehensive and insightful book focuses on the contributions to the development and understanding of the critical theory of harmonisation. The contributing authors address a variety of different subjects concerned with harmonisation and the application of legal rules resulting from harmonisation efforts. This study is written by leading scholars engaged in different aspects of harmonisation, and covers both regional harmonisation within the EU and regional human rights treaties, as well as harmonisation with international treaty obligations. With comparative analysis that contributes to the development of a more general theory on the harmonisation process, this timely book will appeal to EU and international law scholars and practitioners, as well as those looking to future legal harmonisation in other regions in Asia, Latin America and Africa.
Download or read book Complying with Europe written by Gerda Falkner and published by Cambridge University Press. This book was released on 2005-05-26 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: What does EU law truly mean for the member states? This book presents the first encompassing and in-depth empirical study of the effects of 'voluntaristic' and (partly) 'soft' EU policies in all 15 member states. The authors examine 90 case studies across a range of EU Directives and shed light on burning contemporary issues in political science, integration theory, and social policy. They reveal that there are major implementation failures and that, to date, the European Commission has not been able adequately to perform its control function.
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 Originality in EU Copyright written by Eleonora Rosati and published by Edward Elgar Publishing. This book was released on 2013-10-31 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through an assessment of the originality requirement, this work guides the reader in interpreting judicial decisions which are of fundamental importance to current and future understanding of EU copyright. The book�s holistic approach and methodology t
Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Download or read book Collective Management of Copyright and Related Rights written by World Intellectual Property Organization and published by WIPO. This book was released on 2022-12-22 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This third edition of Collective Management of Copyright and Related Rights presents an in-depth revision with invaluable updates on the different systems, legislative options and best practices of CMOs worldwide. As with previous editions, the book is written to reach a wide audience, with a special focus on questions that might emerge for governments as they prepare, adopt and apply collective management norms and regulations. The edition also sheds light on new copyright and related rights developments, including digital, technological and business trends, from all over the world. Additionally, there is detailed discussion on topics such as aspects of competition, national treatment, and different models of collective management.
Download or read book Beyond Minimum Harmonisation written by Lorenzo Squintani and published by Cambridge University Press. This book was released on 2019-05-23 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the functioning of shared competences in environmental protection by focusing on member states' interaction with the EU framework. By studying this interaction, Squintani reveals room for improving the level of environmental protection, legal certainty, and efficiency of the system for environmental protection envisaged under the EU Treaties. Accordingly, this book makes a contribution to EU environmental law and policy, but also should be of interest to constitutional lawyers more generally and to scholars working in any field of EU policy and law in which minimum harmonisation is used. Thanks to its focus and clear, accessible prose, this book is also valuable additional reading material for environmental law courses, and to those involved in decision-making in the EU.
Download or read book Harmonizing European Copyright Law written by Mireille M. M. van Eechoud and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European concern with copyright and related rights -- Object, subject, and duration of protection -- Exclusive rights and limitations -- Rights management information and technological protection measures -- Term extension for sound recordings -- Term calculation for co-written musical works -- Orphan works -- The blessings and curses of harmonization -- The last frontier : territoriality.
Download or read book A Common Law for Europe written by Gian Antonio Benacchio and published by Central European University Press. This book was released on 2005-01-01 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "Europeanization" of European private law has recently received much scrutiny and attention. Harmonizing European systems of law represents one of the greatest challenges of the 21st century. In effect, it is the adaptation of national laws into a new supra-national law, a process that signifies the beginning of a new age in Europe. This volume seeks to frame the creation of a new European Common Law in the context of recent events in European integration. The work is envisioned as a guide and written in a research friendly style that includes text inserts and an extensive bibliography. The detailed analysis and research this volume accomplishes is invaluable to those scholars and lawmakers who are the next generation of European leaders.
Download or read book EU Private International Law written by Peter Stone and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thoroughly revised and updated second edition analyses in detail the current development of private international law at European Union level.
Download or read book The Future of the European Law of Civil Procedure written by Fernando Gascón Inchausti and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides precious insight into the dynamics of this new approach to consolidating European Civil Justice, clearly outlining the motivations of the various national and institutional players involved and examining potential obstacles likely to be encountered along the way. The book represents a work of reference for anyone involved in academia, practice or law reform in this subject area.
Download or read book Harmonisation of Transactions Avoidance Laws written by Reinhard Bork and published by . This book was released on 2022-01-24 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the harmonisation of transactions avoidance laws in the EU. Based on national reports from 24 jurisdictions and employing a principle-based approach, it proposes a new Model Law which, in nine sections, provides for legal certainty as to which transactions should (or should not) be challengeable in all Member States under the same conditions.
Download or read book Harmonisation of EU Competition Law Enforcement written by Jurgita Malinauskaite and published by Springer Nature. This book was released on 2019-11-15 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how the EU’s enforcement of competition law has moved from centralisation to decentralisation over the years, with the National Competition Authorities embracing more enforcement powers. At the same time, harmonisation has been employed as a solution to ensure that the enforcement of EU competition rules is not weakened and the internal market remains a level playing field. While employing a comparative law argument, the book, accordingly, analyses the need for harmonisation throughout the different stages of development of the EU’s competition law enforcement (save Merger control and State Aid), the underlying rationale, and the extent to which comparative studies have been undertaken to facilitate the harmonisation process from an historical perspective. It also covers the Directives, such as the Antitrust Damages Directive and the ECN+ Directive. Investigating both public and private enforcement, it also examines the travaux préparatoires for the enforcement legislation in order to discover the drafters’ intent. The book addresses the European and the Member States’ perspectives, namely, the Central and Eastern European (CEE) countries, as harmonisation proceeds through dialogue and cooperation between the two levels. Lastly, it explores the extent to which harmonisation of the competition law enforcement framework has been accepted and implemented in the Member States’ legal systems, or has led to the fragmentation of the national systems of the CEE countries.
Download or read book European Copyright Law written by Michel Walter and published by OUP Oxford. This book was released on 2010-03-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the first time in the English language, this book offers the reader everything they need to know on European copyright law in one volume. Thoroughly covering all of the EU Directives and related rights, with detailed article-by-article analysis of the provisions, it is a must have for copyright lawyers across Europe and the rest of the world.
