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Charity Crossing Borders

Charity Crossing Borders Author Sabine Heidenbauer
ISBN-10 9789041138132
Release 2011
Pages 297
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Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.



Droit fiscal de l Union europ enne

Droit fiscal de l Union europ  enne Author Alexandre Maitrot de la Motte
ISBN-10 9782802756842
Release 2016-10-04
Pages 868
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État des lieux du droit fiscal au sein de l'Union européenne L’achèvement du marché intérieur et, au-delà, du projet européen, nécessite l’élimination de tous les obstacles fiscaux qui résultent de l’exercice de leurs souverainetés fiscales par les États membres. L’action ferme et résolue qui doit alors être menée par les autorités européennes comme par ces États s’inscrit dans un cadre dont les contours, longtemps incertains, ont été progressivement précisés : le droit fiscal de l’Union européenne. Le droit fiscal de l’Union européenne prévoit deux modalités d’intégration des fiscalités nationales : l’intégration négative, qui suppose l’interdiction des restrictions fiscales à la libre circulation des marchandises, la prohibition des restrictions fiscales à la libre circulation des personnes, des services et des capitaux, et l’encadrement des aides d’État sous forme fiscale ; et l’intégration positive, qui passe par l’harmonisation des droits fiscaux nationaux, l’élimination des doubles impositions, et la coopération administrative et politique en matière fiscale. À terme, la question de la création d’un impôt européen devra bien entendu être posée. Cette question montre à quel point le droit fiscal de l’Union européenne est une matière essentielle, passionnante et hautement symbolique. Présentée avec une grande simplicité par l’un de ses meilleurs connaisseurs, la construction de l’Europe fiscale reste une question complexe qui témoigne de la forte intégration des droits et des économies nationales, mais aussi des importants progrès qui doivent encore être accomplis. Un ouvrage de référence qui énumère les acquis du projet européen en matière de droit fiscal mais soulève aussi la question d'un impôt commun. À PROPOS DE L'ÉDITEUR Larcier Group, composé des marques d’édition juridique prestigieuses que sont Larcier, Bruylant, Promoculture-Larcier, propose des solutions documentaires adaptées aux besoins spécifiques de tous les professionnels du droit belge, luxembourgeois et français (avocats, magistrats, notaires, juristes d’entreprise,...). Fournisseur historique et privilégié de toutes les sources du droit, son offre éditoriale est composée, notamment, de la base de données juridique la plus complète de Belgique (Strada lex), de plus de 300 nouvelles monographies par an, plus de 70 revues juridiques, plusieurs collections de Codes, de logiciels de calculs et d’un riche catalogue de formations. Larcier Group est l’éditeur numéro 1 dans le segment juridique en Belgique. À côté de ce segment juridique, Larcier Group s’adresse également aux professions économiques et aux professions RH en Belgique avec sa marque Larcier Business et son offre éditoriale principalement numérique. Avec Indicator, Larcier Group fait partie, depuis juin 2016, du Groupe Éditions Lefebvre- Sarrut, à présent leader en Belgique sur tous les segments de l’édition juridique et fiscale.



Double Non Taxation and Eu Law

Double  Non  Taxation and Eu Law Author Christoph Marchgraber
ISBN-10 904119410X
Release 2017-11-13
Pages 472
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Double (Non-)Taxation and EU Law provides a comprehensive analysis of EU law's impact on double taxation and double non-taxation. Everywhere new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although the European Commission and the OECD's BEPS project have been a hot topic for some time, and double non-taxation being among the main issues the BEPS project intends to address, there has been little discussion of the effect of EU law on their implementation. This book aims to remedy that omission by addressing this crucial subject and its practical impact. What's in this book: Among the issues dealt with in the course of the analysis are the following: locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; hybrid mismatch arrangements as a prime example of double non-taxation; political efforts undertaken within the EU in order to address double taxation and double non-taxation; double non-taxation in the European VAT system; the convergence of the fundamental freedoms and the State aid rules; the ECJ's dilemma concerning juridical double taxation; the deviating approach with regard to economic double taxation; the potential impact of the ECJ's case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout the book. The final chapter provides an outlook on possible developments in the future. How this will help you: Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Thus, this book serves as a navigator in light of the ongoing implementation of BEPS measures. As a giant step towards greater legal certainty in this challenging area of tax law, this book is a practical handbook for tax authorities, scholars, and tax practitioners across Europe and even beyond.



Limitation on Benefits Clauses in Double Taxation Conventions

Limitation on Benefits Clauses in Double Taxation Conventions Author Félix Alberto Vega Borrego
ISBN-10 9789041123701
Release 2006
Pages 298
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In accordance with Article 22 of its 1996 Model Treaty, most double taxation conventions entered into by the United States contain a number of rules called limitation on benefits clauses, the purpose of which is to prevent the application of the benefits of the treaties to treaty shopping structures. Following the changes in the Commentaries on Article 1 of the OECD Model Tax Convention in 2003, a number of clauses similar to those provided in the United States Model Treaty have been included. In this study, the legal framework and application of these rules is analysed in depth, and particularly, taking into account those rules included in the double taxation conventions concluded between the United States and European Union member states. In this respect, the compatibility of these rules with European Community Law is also analysed in the last chapter. This study is based on the authors doctoral thesis, which was awarded the prize for the best doctoral thesis on financial and tax law by the Spanish Instituto de Estudios Fiscales (Ministerio de Economia y Hacienda) in 2002.



Fiscal Sovereignty of the Member States in an Internal Market

Fiscal Sovereignty of the Member States in an Internal Market Author Jacobus Johannes Maria Jansen
ISBN-10 9789041134035
Release 2011
Pages 247
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Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.



Transfer Pricing in the US

Transfer Pricing in the US Author Felix I. Lessambo
ISBN-10 9041191968
Release 2017
Pages 240
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This concise, practical guide to the latest issues in the rapidly evolving legal regime on transfer pricing in the US context fills the need to gain a firm grasp of transfer pricing rules and practice for corporate counsel and practitioners worldwide, enabling them to prepare compliant solutions and strategies and avoid pitfalls. The book begins with a general introduction to transfer pricing and then discusses the current OECD's Transfer Pricing Guidelines, which form the basis for most transfer pricing rules around the world. The book describes in detail the approved methods for tangible and intangible property, cost sharing, services and the best method rule. Then the book discusses functional analysis for the various methods, including the necessary documentation and penalty rules. This book is an indispensable resource for practitioners and academics, and it will be very useful to state tax authorities.



Europe China Tax Treaties

Europe China Tax Treaties Author Dr. Michael Lang
ISBN-10 9789041132161
Release 2010
Pages 298
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This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. --



From Marks Spencer to X Holding

From Marks   Spencer to X Holding Author Dennis Manolito Weber
ISBN-10 9789041133991
Release 2011
Pages 229
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Group taxation - special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company - exists in several European Member States and is now under consideration in an EU proposal conce



WTO and Direct Taxation

WTO and Direct Taxation Author Michael Lang
ISBN-10 9789041123718
Release 2005
Pages 772
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WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations. This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.



Tax Compliance Costs for Companies in an Enlarged European Community

Tax Compliance Costs for Companies in an Enlarged European Community Author Michael Lang
ISBN-10 9789041126665
Release 2008
Pages 519
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"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.



The Impact of Community Law on Tax Treaties Issues and Solutions

The Impact of Community Law on Tax Treaties Issues and Solutions Author Pasquale Pistone
ISBN-10 9789041198600
Release 2002-03-11
Pages 405
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In this book, Dr. Pistone discusses such matters as: how Member States must comply with EC law as they apply their tax treaties; how EC law regulates cross-border tax issues within the Community; and how EC law affects tax treaties between EU Member States and third countries. The analysis is undertaken in the context of the work of European tax scholars writing in most EU languages, thus bringing numerous important theories and proposals into the spotlight for the first time. The author provides expert commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst and Metallgesellschaft (2001). He clearly delineates the legal framework built by these cases, and the repercussions on national, Community, and international tax law and practice. However, the major contribution of this book, above and beyond its full-scale analysis of a crucial European legal regime as currently constituted, is the author's proposed EC Model Tax Convention, presented in Chapter Five. This Model combines existing provisions of international tax law, as embodied in the OECD Model, with the principles of Community tax law as enunciated by the European Court of Justice, and at the same time converts the body of recent scholarship into viable action programs.



Tax Treaty Interpretation

Tax Treaty Interpretation Author Michael Lang
ISBN-10 9789041198570
Release 2001-12-19
Pages 398
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"Presented as 16 national reports by outstanding authorities from each country, the vital analysis provided in this book is the result of a crucially important conference sponsored by the European Commission and held in Rust, Austria, in January 2001. Each report gives an organized, in-depth summation of the discussion as it related to the country in question, amalgamating the research and commentary brought to the conference by sixty experts in all."--Publisher.



Procedural Rules in Tax Law in the Context of European Union and Domestic Law

Procedural Rules in Tax Law in the Context of European Union and Domestic Law Author Michael Lang
ISBN-10 9789041133762
Release 2010
Pages 699
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EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.



Tax Planning with Holding Companies Repatriation of US Profits from Europe

Tax Planning with Holding Companies   Repatriation of US Profits from Europe Author Rolf Eicke
ISBN-10 9789041127945
Release 2009
Pages 496
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When investments donand’t live up to their promise, the situation is typically due to several factors. In most cases, the key reasons are a combination of the place of investment, the product, and the selection of detrimental tax planning measures. Often, international tax planning tips the scales regarding the success of a U.S. investment in Europe. This timely book analyzes concepts and structures that can be used as a and“construction kit, and” applying combinations of basic tools to meet the challenges of an ever-changing global tax environment. In the wake of globalization, a host of new tax planning opportunities is available to investors. Techniques designed to legally reduce the relevant tax burden have simultaneously become more sophisticated and easier. Consequently this work analyzes concepts, risks, limits of tax planning, and introduces a model that allows tax professionals to structure and continuously re-evaluate their tax planning. Instead of relocating entire companies to other countries, firms can reduce their tax liability using the techniques and measures of tax planning described in the model. The overall goal of the work is to analyze the problem of repatriating U.S. profits from Europe under an integrated and holistic approach, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.



ECJ recent Developments in Direct Taxation

ECJ  recent Developments in Direct Taxation Author Michael Lang
ISBN-10 9789041125095
Release 2006
Pages 352
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A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.



Corporate Tax Base in the Light of the IAS Ifrs and Eu Directive 2013 34 A Comparative Approach

Corporate Tax Base in the Light of the IAS Ifrs and Eu Directive 2013 34  A Comparative Approach Author Mario Grandinetti
ISBN-10 9041167455
Release 2016-07-13
Pages 267
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EUCOTAX Series on European Taxation Volume 48 Corporate Tax Base in the Light of the IAS / IFRS and EU Directive 2013/34: A Comparative Approach aims to address how companies' tax bases will be determined under national law. The recent relaunch of the European Commission's Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits - in particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the 'accounting Tower of Babel' by which companies' tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards - international accounting standards (IAS) and international financial reporting standards (IFRS) - and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. What's in this book: Fully explaining the remarkable recent improvement in the comparability of accounts that represent favorable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: criterion of evaluation of alternative fixed assets based on revaluated amounts; criterion based on fair value; provisions applicable to income statements, notes, reports, and financial statements; rules applicable to the publication of documents; transparency in payments to governments; dispositions on exemptions; hierarchy of general provisions and principles; balance sheet and profit and loss account; simplifications for small- and medium-sized enterprises (SMEs); system of creditors' protection; and protection of investors' interests. This book offers a comparative study of how accounting rules affect tax law in eleven major jurisdictions and provides an in-depth comparison of accounting and taxation from legislative, regulatory, and commercial perspectives. Different models of tax base determination are discussed and compared. How this will help you: The book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Since relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented is of immeasurable value to lawyers, business persons, and officials concerned with taxation, in Europe and other states where international trade is being practiced.



Settlement of Disputes in Tax Treaty Law

Settlement of Disputes in Tax Treaty Law Author Dr. Michael Lang
ISBN-10 STANFORD:36105060342834
Release 2002
Pages 592
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Settlement of Disputes in Tax Treaty Law has been writing in one form or another for most of life. You can find so many inspiration from Settlement of Disputes in Tax Treaty Law also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Settlement of Disputes in Tax Treaty Law book for free.