Download or read book The Nordic Multilateral Tax Treaty as a Model for a Multilateral EU Tax Treaty written by Marjaana Helminen and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Download or read book Andorra and the European Union written by Michael Emerson and published by CEPS. This book was released on 2007 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Avoidance and European Law written by Mihaela Tofan and published by Taylor & Francis. This book was released on 2022-06-07 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.
Download or read book Double Non Taxation and EU Law written by Christoph Marchgraber and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.
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 Klaus Vogel on Double Taxation Conventions written by Ekkehart Reimert and published by Kluwer Law International B.V.. This book was released on 2022-01-18 with total page 3112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University
Download or read book Territorial Cohesion written by Dietmar Scholich and published by Springer Science & Business Media. This book was released on 2009-11-04 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Territorial cohesion" strives for a more balanced spatial development and seeks to improve integration throughout the EU. The scientific articles in this volume examine the interpretations of this term, the challenges of European spatial development policy, and the problems and concepts involved in achieving territorial cohesion. Two short reports illustrate the implementation of territorial cohesion on the basis of two research projects.
Download or read book Ubiquitous Citizens of Europe written by Oxana Golynker and published by Intersentia nv. This book was released on 2006 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on economically active persons resident in one country while working in another, which traditionally embraced frontier and posted workers, but nowadays takes new forms. Outlines the correlations between citizenship, bona fide residence, labour migration, and socio-economic rights of partial migrants in the European Union, with particular reference to Union citizenship, and examines problems associated with rights in the areas of social security, taxation, and housing. Scrutinizes the latest case law of the European Court of Justice.
Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do the tax implications of European integration affect companies' cross-border movements and investment strategies?
Download or read book Source Versus Residence written by Michael Lang and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.
Download or read book Uniting of Europe written by Ernst B. Haas and published by . This book was released on 2020-11-15 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt: The University of Notre Dame Press is pleased to bring Ernst Haas's classic work on European integration, The Uniting of Europe, back into print. First published in 1958 and last printed in 1968, this seminal volume is the starting point for anyone interested in the pre-history of the European Union. Haas uses the European Coal and Steel Community (ECSC) as a case study of the community formation processes that occur across traditional national and state boundaries. Haas points to the ECSC as an example of an organization with the "power to redirect the loyalties and expectations of political actors." In this pathbreaking book Haas contends that, based on his observations of the actual integration process, the idea of a "united Europe" took root in the years immediately following World War II. His careful and rigorous analysis tracks the development of the ECSC, including, in his 1968 preface, a discussion of the eventual loss of the individual identity of the ECSC through its absorption into the new European Community. Featuring a new introduction by Haas analyzing the impact of his book over time, as well as an updated bibliography, The Uniting of Europe is a must-have for political scientists and historians of modern and contemporary Europe. This book is the inaugural volume of Notre Dame's new Contemporary European Politics and Society Series.
Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by IBFD. This book was released on 2011 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Download or read book Introduction to European Union internal market law written by Raffaele Torino and published by Roma TrE-Press. This book was released on 2017-12-01 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il libro costituisce un’introduzione al diritto del mercato interno europeo ed illustra e analizza l’evoluzione della disciplina del mercato interno e le sue caratteristiche e categorie giuridiche principali (Cap. 1 – Raffaele Torino), la libera circolazione delle merci (Cap. 2 – Federico Raffaele), la libera circolazione delle persone (Cap. 3 – Filippo Palmieri), la libera prestazione dei servizi e il diritto di stabilimento (Cap. 4 – Arianna Paoletti) e la libera circolazione dei capitali e dei pagamenti (Cap. 5 – Ilaria Ricci).
Download or read book Soci t s Transnationales written by United Nations Conference on Trade and Development. Programme on Transnational Corporations and published by New York : United Nations. This book was released on 1993 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU Tax Law Direct Taxation written by Marjaana Helminen and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
