Advanced Issues In International And European Tax Law

Author : Christiana HJI Panayi
Publisher : Bloomsbury Publishing
Page : 384 pages
File Size : 43,5 Mb
Release : 2015-12-03
Category : Law
ISBN : 9781849469548

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Advanced Issues in International and European Tax Law by Christiana HJI Panayi Pdf

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

Author : Reuven S. Avi-Yonah
Publisher : Edward Elgar Publishing
Page : 231 pages
File Size : 49,6 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 : John Tiley,Glen Loutzenhiser
Publisher : Bloomsbury Publishing
Page : 537 pages
File Size : 54,9 Mb
Release : 2013-01-07
Category : Law
ISBN : 9781782250395

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Advanced Topics in Revenue Law by John Tiley,Glen Loutzenhiser Pdf

The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.

Author : Werner Haslehner,Georg Kofler,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 328 pages
File Size : 51,7 Mb
Release : 2018-12-20
Category : Law
ISBN : 9789403501642

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Time and Tax: Issues in International, EU, and Constitutional Law by Werner Haslehner,Georg Kofler,Alexander Rust Pdf

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Author : Reuven S. Avi-Yonah
Publisher : Edward Elgar Pub
Page : 123 pages
File Size : 42,9 Mb
Release : 2015-02-27
Category : Law
ISBN : 178195237X

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

'Avi-Yonah's Advanced Introduction to International Taxation Law is a compact and accessible guide to the field. In effect, he has given us two books in one. The first is a very useful general guide to the basics of the rules and how they work in practice, with illuminating international comparisons to the often distinctive U.S. rules. The second is a clear and spirited defense of Avi-Yonah's particular views about international tax policy. These do not attract consensus in the field - nor do anyone else's views - but they can help stimulate further thinking about these complicated and important issues.'- Daniel Shaviro, New York University, USAdvanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax.Systems of taxation deviate between jurisdictions and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as 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.

Author : Karoline Spies
Publisher : Spiramus Press Ltd
Page : 361 pages
File Size : 47,7 Mb
Release : 2023-01-02
Category : Business & Economics
ISBN : 9781913507466

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Introduction to European Tax Law: Direct Taxation by Karoline Spies Pdf

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Linde Verlag GmbH
Page : 346 pages
File Size : 48,5 Mb
Release : 2022-08-25
Category : Law
ISBN : 9783709412664

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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

Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.

Author : Heike Jochum,Peter H. J. Essers,Michael Lang,Norbert Winkeljohann,Bertil Wiman
Publisher : Unknown
Page : 128 pages
File Size : 44,9 Mb
Release : 2016
Category : Electronic
ISBN : 9087223846

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Practical Problems in European and International Tax Law by Heike Jochum,Peter H. J. Essers,Michael Lang,Norbert Winkeljohann,Bertil Wiman Pdf

Author : Dennis Weber
Publisher : Unknown
Page : 360 pages
File Size : 49,8 Mb
Release : 2013
Category : Income tax
ISBN : 9087222068

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EU Income Tax Law by Dennis Weber Pdf

Thsi book omprising papers from a conference held in Amsterdam, in April 2012, organized by the Amsterdam Centre for Tax Law in cooperation with the EU Tax Law Group, is a comprehensive examination of recent and future developments in the area of European tax law. In this book, distinguished authors discuss the implications of the new developments in the abuse of law doctrine of the European Court of Justice, the European Parliament amendments of the CCCTB, the ongoing discussion relating to the Code of Conduct on harmful tax competition and double non-taxation, and the selectivity requirement in State aid cases, including the Paint Graphos and Gibraltar cases.

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer
Publisher : Spiramus Press
Page : 0 pages
File Size : 53,9 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 : B. J. M. Terra,Ben Terra,Peter Jacob Wattèl
Publisher : Unknown
Page : 0 pages
File Size : 49,8 Mb
Release : 2005
Category : Taxation
ISBN : 9041123865

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European Tax Law by B. J. M. Terra,Ben Terra,Peter Jacob Wattèl Pdf

This book is to serve as a textbook for advanced students of Tax law or Community law, and as a reference of Tax law and Community law practitioners and For The judiciary. it offers a systematic survey of the tax implications of European integration and of Community tax harmonisation policy, a discussion of the Community tax rules in force and pending, and an overview and a discussion of the EC Courtiquest;s expanding case law in tax matters. Its contents may be divided into six main themes: the far-reaching consequences of general (non-fiscal) Community Law for national law, For tax treaties, For national tax procedure and For The national budget, As shown by the case law of the Court of Justice of the EC; Community harmonisation and coordination policy as regards indirect taxes and as regards direct taxes; current and pending secondary Community Law on indirect taxes (Value Added Tax, Community Customs Code, Excises, Capital Duty); current and pending secondary Community Law on direct taxes (Parent-subsidiary Directive, Merger Directive, cross-border loss relief); tax aspects of the European Economic Interest Grouping (EEIG) And The European Company (Societas Europeaa: SE); administrative assistance in the assessment And The recovery of tax claims between tax administrations of different Member States. All the recent changes to secondary Community law as regards taxes, including those adopted in November/December 2004 and those pursuant To The accession of ten new Member States, have been incorporated in this fourth edition.

Author : Ben Terra
Publisher : Springer
Page : 0 pages
File Size : 55,5 Mb
Release : 2002-03-11
Category : Business & Economics
ISBN : 9041198687

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European Tax Law by Ben Terra Pdf

This book is to serve as a textbook for advanced students of Tax law and/or of Community law, and as a reference book for Tax law or Community law practitioners. It offers a systematic survey of the tax implications of European integration and of Community tax harmonization policy, a discussion of the Community tax rules in force and pending, and a discussion of the EC Court's case law in tax matters. Its contents may be divided into six main themes: consequences of general (non-fiscal) Community Law for national tax law as shown by the case law of the Court of Justice of the EC (non-discrimination and non-restriction and the distinctions between resident and non-resident taxpayers and between domestic and foreign source income, State aid and tax incentives, the OECD Model Tax Treaty and the EC Treaty Freedoms, Community Loyalty, tax treaties with third States; Community tax harmonization policy (the White Paper, the Ruding Report, harmonization of indirect taxes, the Monti Paper, the Package to tackle harmful tax competition; Tax Co-ordination); current and pending secondary Community Law concerning indirect taxes (Value Added Tax, Community Customs Code, Excises, Capital Duty); current and pending secondary Community Law concerning direct taxes (Parent-subsidiary Directive, Merger Directive, Arbitration Convention; proposed Directives on loss roll-over, intragroup interest and royalty payments and effective taxation of savings income); tax aspects of the European Economic Interest Grouping (EEIG) and the European Company ( Societas Europaea: SE); Administrative assistance between tax administrations of different Member States.

Author : Group for Research on European and International Taxation. Conference
Publisher : Unknown
Page : 280 pages
File Size : 54,7 Mb
Release : 2024-06-16
Category : Electronic
ISBN : 9087223749

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

Author : Włodzimierz Nykiel,Małgorzata Se̜k
Publisher : Unknown
Page : 411 pages
File Size : 40,7 Mb
Release : 2009-01
Category : Law
ISBN : 8376018639

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Protection of Taxpayer's Rights by Włodzimierz Nykiel,Małgorzata Se̜k Pdf

Author : Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Publisher : Edward Elgar Publishing
Page : 672 pages
File Size : 43,7 Mb
Release : 2020-01-31
Category : Law
ISBN : 9781788110846

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Research Handbook on European Union Taxation Law by Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa Pdf

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.