Tax Policy Trends In The Allocation Of Powers Between The Union And Its Member States

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International Law of Taxation

Peter Hongler
International Law of Taxation Book PDF

Author : Peter Hongler
Publisher : Oxford University Press
Page : 289 pages
File Size : 54,9 Mb
Release : 2021
Category : Law
ISBN : 9780192898715

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International Law of Taxation by Peter Hongler Pdf

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.

Enhanced Cooperation and European Tax Law

Caroline Heber
Enhanced Cooperation and European Tax Law Book PDF

Author : Caroline Heber
Publisher : Oxford University Press
Page : 545 pages
File Size : 48,6 Mb
Release : 2021
Category : Law
ISBN : 9780192898272

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Enhanced Cooperation and European Tax Law by Caroline Heber Pdf

The book explores the hybrid nature of enhanced cooperation law between the law of single Member States and secondary EU law. Furthermore, it identifies the limits to and challenges of enhanced cooperation law-making, and explains how State aid law provisions should be applied to enhanced cooperation laws. The book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.

Research Handbook on European Union Taxation Law

Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Research Handbook on European Union Taxation Law Book PDF

Author : Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Publisher : Edward Elgar Publishing
Page : 672 pages
File Size : 53,9 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.

CJEU - Recent Developments in Value Added Tax 2018

Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet
CJEU Recent Developments in Value Added Tax 2018 Book PDF

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 255 pages
File Size : 40,8 Mb
Release : 2019-07-24
Category : Law
ISBN : 9783709410363

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CJEU - Recent Developments in Value Added Tax 2018 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. the Charter of Fundamental Rights of the European Union and VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

European Tax Integration

Pasquale Pistone
European Tax Integration Book PDF

Author : Pasquale Pistone
Publisher : Unknown
Page : 710 pages
File Size : 52,9 Mb
Release : 2018
Category : Taxation
ISBN : 9087224745

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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.

The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards

Lyubomir Antonov
The Contributions of the CJEU and the ECtHR in the Field of Taxpayers Procedural Safeguards Book PDF

Author : Lyubomir Antonov
Publisher : GRIN Verlag
Page : 483 pages
File Size : 46,9 Mb
Release : 2023-06-23
Category : Law
ISBN : 9783346895301

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The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards by Lyubomir Antonov Pdf

Doctoral Thesis / Dissertation from the year 2023 in the subject Law - Tax / Fiscal Law, University of Strasbourg (Centre for International and European Studies), course: European Tax Law, language: English, abstract: The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.

Harmful Tax Competition An Emerging Global Issue

OECD
Harmful Tax Competition An Emerging Global Issue Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 84 pages
File Size : 48,5 Mb
Release : 1998-05-19
Category : Electronic
ISBN : 9789264162945

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Harmful Tax Competition An Emerging Global Issue by OECD Pdf

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.

Allocating Taxing Powers within the European Union

Isabelle Richelle,Wolfgang Schön,Edoardo Traversa
Allocating Taxing Powers within the European Union Book PDF

Author : Isabelle Richelle,Wolfgang Schön,Edoardo Traversa
Publisher : Springer Science & Business Media
Page : 232 pages
File Size : 49,6 Mb
Release : 2013-03-14
Category : Law
ISBN : 9783642349195

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Allocating Taxing Powers within the European Union by Isabelle Richelle,Wolfgang Schön,Edoardo Traversa Pdf

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.

BRICS and the Emergence of International Tax Coordination

Anonim
BRICS and the Emergence of International Tax Coordination Book PDF

Author : Anonim
Publisher : Unknown
Page : 440 pages
File Size : 41,8 Mb
Release : 2017
Category : Electronic
ISBN : OCLC:1113942315

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BRICS and the Emergence of International Tax Coordination by Anonim Pdf

This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS.

Public Finance (Fiscal Policy)

Cauvery R./ Nayak, Sudha U.K/ Girija M./ Kruparani N. & Meenakshi R.
Public Finance Fiscal Policy Book PDF

Author : Cauvery R./ Nayak, Sudha U.K/ Girija M./ Kruparani N. & Meenakshi R.
Publisher : S. Chand Publishing
Page : 404 pages
File Size : 55,5 Mb
Release : 1995
Category : Study Aids
ISBN : 812190997X

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Public Finance (Fiscal Policy) by Cauvery R./ Nayak, Sudha U.K/ Girija M./ Kruparani N. & Meenakshi R. Pdf

The repeated appeal from the academic community to prepare a simple textbook of Fiscal Economics to meet the requirements of the undergraduate community has been the motivation to prepare the present textbook of Fiscal. The text has been carefully prepared to incorporate all that is relevant from the examination point of voiew as based on our thorough assessment of the past question papers and the emerging trends.

European Union Politics

Michelle Cini,Nieves Pérez-Solórzano Borragán
European Union Politics Book PDF

Author : Michelle Cini,Nieves Pérez-Solórzano Borragán
Publisher : Oxford University Press
Page : 509 pages
File Size : 51,7 Mb
Release : 2016
Category : European Union countries
ISBN : 9780198708933

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European Union Politics by Michelle Cini,Nieves Pérez-Solórzano Borragán Pdf

The most current and issues-based textbook of its kind on the market, European Union Politics provides a comprehensive and authoritative overview of EU theories, institutions, policies, and history. Revised and updated in light of current events--including the Greek financial crisis--theaccessible and wide-ranging nature of the fifth edition makes this the ideal starting point for students new to this evolving subject.

Uneasy Partnership

Geoffrey Hale
Uneasy Partnership Book PDF

Author : Geoffrey Hale
Publisher : University of Toronto Press
Page : 446 pages
File Size : 40,7 Mb
Release : 2018-01-25
Category : Political Science
ISBN : 9781442607309

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Uneasy Partnership by Geoffrey Hale Pdf

In this new edition of Uneasy Partnership, Geoffrey Hale examines the interdependent relationship between Canadian governments and businesses, considering governments’ multiple roles in the economy and their implications for the business environment. Hale provides an overview of the historical dimensions of Canada’s political economy and relations between government and business. Readers are invited to consider topics such as corporate power, the implications of Canada's economic structure, regional economic differences, the cross-cutting effects of globalization, and the role of interest groups in political and policy processes. In a thoughtful and well-researched style, Hale lays out how the partnership between business and government in Canada is an uneasy one—and one whose capacity to adapt to ongoing change is essential in an uncertain world.

Legitimation And Integration In Developing Societies

Reuven Kahane
Legitimation And Integration In Developing Societies Book PDF

Author : Reuven Kahane
Publisher : Routledge
Page : 149 pages
File Size : 43,8 Mb
Release : 2019-03-04
Category : Social Science
ISBN : 9780429716867

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Legitimation And Integration In Developing Societies by Reuven Kahane Pdf

This book focuses on general theoretical considerations important for the analysis of political legitimation and integration in diverse societies. It suggests a model of society in which conflicts are accentuated for integrative purposes.

The EU under Strain?

Mechthild Roos,Daniel Schade
The EU under Strain Book PDF

Author : Mechthild Roos,Daniel Schade
Publisher : Walter de Gruyter GmbH & Co KG
Page : 216 pages
File Size : 44,5 Mb
Release : 2023-06-06
Category : Political Science
ISBN : 9783110790474

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The EU under Strain? by Mechthild Roos,Daniel Schade Pdf

When EU member states signed the Treaty of Lisbon in 2007, they did not anticipate the manifold crises in store for them over the following years. Instead of the intended consolidation of a Union which had just gone through its most profound modernisation and biggest round of enlargements, the EU has since then had to weather a wide range of political, economic, social, legal, health and even military crises with major repercussions within and beyond its own territory. Indeed, this time of polycrisis has induced change on many levels: Across the continent and its many fora of European supra-, trans- and international collaboration, established institutions, rule systems and normative frameworks have been put into question and power balances have been shifting. Against this background, actors from social, political, economic and cultural life have sought new ways to overcome the manifold pressing problems of their time, be it through intensified collaboration or attempts to increasingly resolve issues at the national level. This volume offers a compilation of case studies on EU crisis responses, covering the most impactful of the various crises the EU has had to face in recent years. It provides theoretical and conceptual guidelines for the study of political actors’ responses to crisis at all levels of the EU multilevel governance system and beyond.

Congressional Record

United States. Congress
Congressional Record Book PDF

Author : United States. Congress
Publisher : Unknown
Page : 1438 pages
File Size : 42,5 Mb
Release : 1969
Category : Law
ISBN : MSU:31293011645433

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Congressional Record by United States. Congress Pdf

The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)