Author : Anonim
Publisher : Unknown
Page : 728 pages
File Size : 53,8 Mb
Release : 2002
Category : Taxation
ISBN : STANFORD:36105063238732
EC Tax Review
Anonim
Ec Tax Review
Ec Tax Review Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Ec Tax Review book. This book definitely worth reading, it is an incredibly well-written.
EU Tax Law
Marjaana Helminen
Author : Marjaana Helminen
Publisher : IBFD
Page : 453 pages
File Size : 41,8 Mb
Release : 2011
Category : Direct taxation
ISBN : 9789087220969
EU Tax Law by Marjaana Helminen Pdf
This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.
Introduction to European Tax Law on Direct Taxation
Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Linde Verlag GmbH
Page : 305 pages
File Size : 50,8 Mb
Release : 2022-08-25
Category : Law
ISBN : 9783709412671
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.
Introduction to European Tax Law: Direct Taxation
Karoline Spies
Author : Karoline Spies
Publisher : Spiramus Press Ltd
Page : 361 pages
File Size : 42,8 Mb
Release : 2023-01-02
Category : Business & Economics
ISBN : 9781913507466
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.
International Tax Law
Andrea Amatucci
Author : Andrea Amatucci
Publisher : Kluwer Law International B.V.
Page : 480 pages
File Size : 50,8 Mb
Release : 2012-07-01
Category : Law
ISBN : 9789041142252
International Tax Law by Andrea Amatucci Pdf
With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.
Horizontal Tax Coordination
Michael Lang
Author : Michael Lang
Publisher : IBFD
Page : 375 pages
File Size : 44,8 Mb
Release : 2012
Category : Double taxation
ISBN : 9789087221553
Horizontal Tax Coordination by Michael Lang Pdf
"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
International and EC Tax Aspects of Groups and Companies
Guglielmo Maisto (jurist.)
Author : Guglielmo Maisto (jurist.)
Publisher : IBFD
Page : 593 pages
File Size : 49,5 Mb
Release : 2008
Category : Corporations
ISBN : 9789087220280
International and EC Tax Aspects of Groups and Companies by Guglielmo Maisto (jurist.) Pdf
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Materials on International & EC Tax Law
Anonim
Author : Anonim
Publisher : Unknown
Page : 1648 pages
File Size : 40,8 Mb
Release : 2001
Category : Taxation
ISBN : 908065471X
Materials on International & EC Tax Law by Anonim Pdf
Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
Guglielmo Maisto (jurist.)
Author : Guglielmo Maisto (jurist.)
Publisher : IBFD
Page : 375 pages
File Size : 49,6 Mb
Release : 2005
Category : Law
ISBN : 9789076078823
Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law by Guglielmo Maisto (jurist.) Pdf
The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
European Tax Law:The Legal Character of VAT and the Application of General Principles of Justice: Summary of an EFS Seminar in Honour of Fons Simons
Fons Simons,Foundation for European Fiscal Studies
Author : Fons Simons,Foundation for European Fiscal Studies
Publisher : Springer
Page : 80 pages
File Size : 46,8 Mb
Release : 1999-08-03
Category : Business & Economics
ISBN : STANFORD:36105062046706
European Tax Law:The Legal Character of VAT and the Application of General Principles of Justice: Summary of an EFS Seminar in Honour of Fons Simons by Fons Simons,Foundation for European Fiscal Studies Pdf
Six papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and the second issue concerns the application of general principles of law and justice in European law in general and tax law in particular.
Multilateral Tax Treaties
Michael Lang
Author : Michael Lang
Publisher : Unknown
Page : 278 pages
File Size : 44,9 Mb
Release : 1998
Category : Dobbeltbeskatning
ISBN : STANFORD:36105060364325
Multilateral Tax Treaties by Michael Lang Pdf
The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
European Tax Integration
Pasquale Pistone
Author : Pasquale Pistone
Publisher : Unknown
Page : 710 pages
File Size : 40,9 Mb
Release : 2018
Category : Taxation
ISBN : 9087224745
European Tax Integration by Pasquale Pistone Pdf
This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track.
Prohibition of Abuse of Law
Rita de la Feria,Stefan Vogenauer
Author : Rita de la Feria,Stefan Vogenauer
Publisher : Bloomsbury Publishing
Page : 662 pages
File Size : 50,9 Mb
Release : 2011-06-09
Category : Law
ISBN : 9781847316561
Prohibition of Abuse of Law by Rita de la Feria,Stefan Vogenauer Pdf
The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.
Schwarz on Tax Treaties
Jonathan Schwarz
Author : Jonathan Schwarz
Publisher : Kluwer Law International B.V.
Page : 870 pages
File Size : 43,7 Mb
Release : 2021-09-28
Category : Law
ISBN : 9789403526317
Schwarz on Tax Treaties by Jonathan Schwarz Pdf
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
EU TAX LAW
MARJAANA. HELMINEN
Author : MARJAANA. HELMINEN
Publisher : Unknown
Page : 128 pages
File Size : 53,7 Mb
Release : 2020
Category : Electronic
ISBN : 9087226411
