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Author | : Carla De Pietro |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 625 |
Release | : 2024-03-06 |
Genre | : Law |
ISBN | : 9403532076 |
Download A Journey Through European and International Taxation Book in PDF, ePub and Kindle
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 | : CARLA. DE PIETRO |
Publisher | : |
Total Pages | : 0 |
Release | : 2024 |
Genre | : |
ISBN | : 9789403531977 |
Download JOURNEY THROUGH EUROPEAN AND INTERNATIONAL TAXATION Book in PDF, ePub and Kindle
Author | : Werner Haslehner |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 328 |
Release | : 2018-12-20 |
Genre | : Law |
ISBN | : 9403501642 |
Download Time and Tax: Issues in International, EU, and Constitutional Law Book in PDF, ePub and Kindle
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 | : Yariv Brauner |
Publisher | : Edward Elgar Publishing |
Total Pages | : 416 |
Release | : 2020-12-25 |
Genre | : Law |
ISBN | : 1788975375 |
Download Research Handbook on International Taxation Book in PDF, ePub and Kindle
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Author | : Michael Lang |
Publisher | : Linde Verlag GmbH |
Total Pages | : 346 |
Release | : 2022-08-25 |
Genre | : Law |
ISBN | : 3709412668 |
Download Introduction to European Tax Law on Direct Taxation Book in PDF, ePub and Kindle
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 | : Reuven S. Avi-Yonah |
Publisher | : Edward Elgar Publishing |
Total Pages | : 231 |
Release | : 2019 |
Genre | : Double taxation |
ISBN | : 1788978498 |
Download Advanced Introduction to International Tax Law Book in PDF, ePub and Kindle
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 | : Dennis Weber |
Publisher | : |
Total Pages | : 308 |
Release | : |
Genre | : Taxation |
ISBN | : 9789087224059 |
Download EU Law and the Building of Global Supranational Tax Law Book in PDF, ePub and Kindle
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 | : Christiana H. J. I. Panayi |
Publisher | : |
Total Pages | : 296 |
Release | : 2007 |
Genre | : Business & Economics |
ISBN | : 9789041126580 |
Download Double Taxation, Tax Treaties, Treaty-shopping and the European Community Book in PDF, ePub and Kindle
Double taxation is unquestionably a problem in the European Community and one that must be dealt with urgently. Not only does it create economic distortions and breach the principle of neutrality of taxation but it also constitutes a major obstacle to international trade decreasing the economies of scale for investors wishing to venture beyond their national boundaries. Arguably, it is a problem that challenges the very essence of the common market. This book cogently examines a number of critical issues stemming from double taxation in the European Union: The problem of juridical double taxation and how tax treaties have been used to mitigate it. How a federation of fiscally independent states such as the United States has dealt with double taxation and tax location shopping the latter as an analogue to treaty-shopping. The European Union's attitude to juridical double taxation and tax treaties. Whether treaty-shopping practices might in fact enjoy the protection of fundamental freedoms and whether anti-treaty-shopping provisions restrict the application of such freedoms.
Author | : Maarten J. Ellis |
Publisher | : IBFD |
Total Pages | : 379 |
Release | : 2005 |
Genre | : Law |
ISBN | : 9076078807 |
Download A Tax Globalist Book in PDF, ePub and Kindle
This Festschrift comprises 20 essays on a wide range of issues of International and European tax law, written by friends and colleagues of Maarten J. Ellis in honour of his academic work, and presented on the occasion of his valedictory lecture held in Rotterdam on 17 March 2005.
Author | : Dennis Weber |
Publisher | : IBFD |
Total Pages | : 377 |
Release | : 2010 |
Genre | : Business tax |
ISBN | : 9087220839 |
Download Traditional and Alternative Routes to European Tax Integration Book in PDF, ePub and Kindle
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).