A Journey Through European And International Taxation

Author : Carla De Pietro,Cees Peters,Eric Kemmeren
Publisher : Kluwer Law International B.V.
Page : 625 pages
File Size : 53,8 Mb
Release : 2024-03-06
Category : Law
ISBN : 9789403532073

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A Journey Through European and International Taxation by Carla De Pietro,Cees Peters,Eric Kemmeren Pdf

To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.

Author : Group for Research on European International Taxation. Annual Conference
Publisher : Unknown
Page : 0 pages
File Size : 51,9 Mb
Release : 2020
Category : Economic development
ISBN : 9087226217

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Tax Sustainability in an EU and International Context by Group for Research on European International Taxation. Annual Conference Pdf

With its multidisciplinary approach, this book gives readers a better understanding of the effects of taxes on sustainable development in the European Union and worldwide.

Author : Reuven S. Avi-Yonah
Publisher : Edward Elgar Publishing
Page : 231 pages
File Size : 43,5 Mb
Release : 2019
Category : Double taxation
ISBN : 9781788978491

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Advanced Introduction to International Tax Law by Reuven S. Avi-Yonah Pdf

This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer
Publisher : Spiramus Press
Page : 0 pages
File Size : 44,5 Mb
Release : 2013
Category : Direct taxation
ISBN : 1907444688

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Introduction to European Tax Law by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer Pdf

This handbook is a concise guide for those who are interested in obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded. For the purpose of enhancing the handbook's content and its flexible use, the book contains (flow) charts, a table of all the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.

Author : Dennis Weber
Publisher : Unknown
Page : 308 pages
File Size : 53,6 Mb
Release : 2024-06-27
Category : Taxation
ISBN : 9087224052

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EU Law and the Building of Global Supranational Tax Law by Dennis Weber Pdf

The papers in this book are the result of the 10th Annual Conference of the Group for Research on European and International Taxation (GREIT), which was held on 17 and 18 September 2015 in Amsterdam. The theme of this conference was the influence of European law on international tax law and, vice versa, the influence of international tax law on European law. European law and international tax law are increasingly offering building blocks for what can be called a "global supranational tax law".

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Unknown
Page : 0 pages
File Size : 47,5 Mb
Release : 2022
Category : Electronic
ISBN : 3707346552

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Introduction to European Tax Law on Direct Taxation by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies Pdf

Author : Błażej Kuźniacki
Publisher : Edward Elgar Publishing
Page : 128 pages
File Size : 43,9 Mb
Release : 2022-08-28
Category : Electronic
ISBN : 180220606X

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Beneficial Ownership in International Taxation by Błażej Kuźniacki Pdf

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. Blazej Kuzniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity. Key Features: Guidance towards solving definitional disputes between taxpayers and tax authorities Discussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the world Comprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royalties Clear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU Directives Beneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.

Author : Jérôme Monsenego,Jan Bjuvberg
Publisher : Unknown
Page : 0 pages
File Size : 41,6 Mb
Release : 2019
Category : Antologier
ISBN : 9041192344

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International Taxation in a Changing Landscape by Jérôme Monsenego,Jan Bjuvberg Pdf

This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Prof. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Prof. Dr Bertil Wiman has dedicated most of his research. The book includes authoritative analyses by acknowledged experts on several key international tax topics, which illustrates the growing complexity of this area together with its rapid evolution. The book contains analyses of key international topics, such as: the tax challenges of the digitalisation of the economy; the resolution of international tax disputes; the principles for the taxation of corporations; EU tax law; transfer pricing; and tax treaty law. The depth of the essays contained in this book mirrors the importance of the contributions of Prof. Dr Bertil Wiman to the international tax community. It will also prove of great value to policymakers, tax practitioners and academics.

Author : Martin Berglund
Publisher : Unknown
Page : 152 pages
File Size : 44,9 Mb
Release : 2018
Category : Electronic
ISBN : 9176789659

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Basics of International Taxation by Martin Berglund Pdf

This book aims at guiding the reader in his or her very first meeting with international tax law. For the purposes of the book, international tax law is divided into three closely interrelated parts: domestic international tax law, tax treaty law and EU tax law. The book focuses on the method used when solving problems of international taxation. Different methods are used in the three different parts of international tax law, but when dealing with a specific situation, all three parts must regularly be considered. It is vital for students as well as for practitioners to understand the methodological approaches when addressing issues of international taxation. No other textbook has taken this very basic and methodological perspective on international tax law. The book is filled with examples that aim at illustrating how the rules, principles and concepts of the legal field are used in practice.

Author : Group for Research on European and International Taxation. Conference
Publisher : Unknown
Page : 280 pages
File Size : 43,7 Mb
Release : 2024-06-27
Category : Electronic
ISBN : 9087223749

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International Tax Law by Group for Research on European and International Taxation. Conference Pdf

Author : Wilfred Abraham,Maria Isabel De Almeida Alvarenga
Publisher : Kluwer Law International B.V.
Page : 442 pages
File Size : 53,8 Mb
Release : 2005-01-01
Category : Law
ISBN : 9789041123237

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FIDIC by Wilfred Abraham,Maria Isabel De Almeida Alvarenga Pdf

In this unique guide to the suite of contracts published by FIDIC (The International Federation of Consulting Engineers) - the contract forms most widely used for international construction undertakings - twenty-two outstanding authorities in construction law from a wide variety of countries, describe relevant likely pitfalls (and special opportunities) for foreign lawyers in each of their jurisdictions. This very useful book will be extremely welcome to in-house counsel who must evaluate the legal disposition of a proposed or pending construction contract subject to the laws of a foreign jurisdiction. It will continue to be of service as long as the project proceeds and beyond, particularly for the optimal resolution of disputes.

Author : Cécile Brokelind
Publisher : Unknown
Page : 128 pages
File Size : 48,8 Mb
Release : 2020
Category : Electronic
ISBN : 9087226225

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Tax Sustainability in an EU and International Context by Cécile Brokelind Pdf

Author : A. J. van den Berg,International Council for Commercial Arbitration
Publisher : Unknown
Page : 0 pages
File Size : 45,6 Mb
Release : 2015
Category : Law
ISBN : 9041159444

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Legitimacy by A. J. van den Berg,International Council for Commercial Arbitration Pdf

"ICC Congress Series no. 18 comprises the proceedings of the twenty-second Congress of the International Arbitration Congress, held in Miami in 2014." -- Back cover.

Author : Carla De Pietro
Publisher : Kluwer Law International B.V.
Page : 337 pages
File Size : 45,6 Mb
Release : 2019-08-14
Category : Law
ISBN : 9789403514246

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New Perspectives on Fiscal State Aid by Carla De Pietro Pdf

New Perspectives on Fiscal State Aid Legitimacy and Effectiveness of Fiscal State Aid Control Edited by Carla De Pietro Based on a project co-funded by the European Commission, this book focuses on fiscal state aid – an increasingly important topic – with a number of high-profile cases ongoing and with serious implications for sustainable growth and the future of the internal market. The project, conducted by four universities, consisted in seminars, workshops and a final conference aimed at training national tax judges from the four different countries involved (Austria, Belgium, Italy and the Netherlands), with discussion and reflection by international academics and other tax professionals who participated as speakers and/or discussants. This book presents an in-depth analysis of the topics the project dealt with, taking a giant step towards defining the connection between effective state aid control, its legitimacy and a desirable functioning of the internal market for the twenty-first century. The core elements of this fundamental analysis include the following: selectivity as applied in the case law of the Court of Justice; whether and to what extent state aid law limits European Union (EU) Member States in designing anti-tax avoidance measures; protection of legitimate expectations; to what extent national judges are required to apply state aid rules ex officio; powers of national judges in connection with the national obligation of guaranteeing an immediate and effective recovery on the basis of an order issued by the European Commission; and connection between legitimacy of state aid law and effectiveness of state aid control. The book includes a thorough investigation of the notion of fiscal state aid, also by focusing on the most recent decisions of the European Commission concerning mismatches. Representing, as it does, an important and concrete contribution to the intense debate about the interpretation of the notion of fiscal state aid, with different normative views about the goals and functions of control, this book will stimulate solutions in terms of legitimacy of fiscal state aid control that also take into consideration the most desirable functioning of the internal market. It will be welcomed not only by academics in taxation and EU law but also by national tax judges, tax authorities and practitioners.

Author : Philipp Genschel,Laura Seelkopf
Publisher : Oxford University Press
Page : 302 pages
File Size : 41,8 Mb
Release : 2022
Category : Business & Economics
ISBN : 9780192897572

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Global Taxation by Philipp Genschel,Laura Seelkopf Pdf

Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democracies in Europe. The chapters of this volume explore how far Western theories and insights travel to non-Western contexts. Second, the volume mitigates a recency bias in much of the macro-quantitative literature in comparative political economy and public finance. The chapters investigate whether insights travel across time from recent to more distant periods of observation. Third, the volume compensates for the substantive preoccupation of extant research with the personal income tax and the VAT by extending the analysis to other important tax instruments: the corporate income tax, the inheritance tax, non-VAT sales taxes, and social security contributions. Finally, the volume goes beyond the prevalent methodological nationalism in fiscal sociology and comparative political economy. It shows that non-sovereign tax introductions were common in colonial and imperial settings and compares analytically how the logic of these non-sovereign introductions differed from sovereign ones.