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The interaction of domestic anti avoidance rules with tax treaties

The interaction of domestic anti avoidance rules with tax treaties Author Vikram Chand
ISBN-10 3725586128
Release 2017
Pages
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The interaction of domestic anti avoidance rules with tax treaties has been writing in one form or another for most of life. You can find so many inspiration from The interaction of domestic anti avoidance rules with tax treaties also informative, and entertaining. Click DOWNLOAD or Read Online button to get full The interaction of domestic anti avoidance rules with tax treaties book for free.



Shortcomings in the EU Merger Directive

Shortcomings in the EU Merger Directive Author G. Frederik Boulogne
ISBN-10 9041167137
Release 2016
Pages 434
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The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: - Which entities have access to the Merger Directive and which entities should have access to it? - Which operations are covered by the Merger Directive and which operations should be covered? - Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? - How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? - Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive's objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.



The Inward Investment and International Taxation Review

The Inward Investment and International Taxation Review Author Tim Sanders
ISBN-10 1912228092
Release 2018
Pages 638
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The Inward Investment and International Taxation Review has been writing in one form or another for most of life. You can find so many inspiration from The Inward Investment and International Taxation Review also informative, and entertaining. Click DOWNLOAD or Read Online button to get full The Inward Investment and International Taxation Review book for free.



The Enforcement of Intellectual Property Rights

The Enforcement of Intellectual Property Rights Author Louis Tc Harms
ISBN-10 9280522493
Release 2012-12-28
Pages 576
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With this publication, WIPO and the author aim at making available for judges, lawyers and law enforcement officials a valuable tool for the handling of intellectual property cases. To that effect, the case book uses carefully selected court decisions drawn from various countries with either civil or common law traditions. The extracts from the decisions and accompanying comments illustrate the different areas of intellectual property law, with an emphasis on matters that typically arise in connection with the enforcement of intellectual property rights in civil and as well as criminal proceedings.



Basic International Taxation

Basic International Taxation Author Roy Rohatgi
ISBN-10 1904501354
Release 2006-10
Pages 400
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"Basic International Taxation provides a uniquely comprehensive overview of the basic principles of the international taxation and considers these in the context of practical planning guidance. The analysis of the practical application of these principles is supported by a detailed review of current international tax practices by leading professionals in over sixty jurisdictions worldwide. "Volume II: Practice includes practical guidance on international tax planning techniques, the use of offshore financial centres for international tax planning, a brief country tax profile of over sixty countries, an analysis of anti-avoidance rules and an overview of some of the current issues in international taxation.



Regulating Pharmaceuticals In Europe Striving For Efficiency Equity And Quality

Regulating Pharmaceuticals In Europe  Striving For Efficiency  Equity And Quality Author Mossialos, Elias
ISBN-10 9780335226559
Release 2004-06-01
Pages 390
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The rising cost of pharmaceutical expenditures in many European countries is of concern to governments required to make effective use of health care budgets. Taking a broad perspective that encompasses institutional, political and supranational aspects of pharmaceutical regulation, this book examines approaches used to manage pharmaceutical expenditure across Europe and what impact these strategies have had on efficiency, quality, equity and cost of pharmaceutical care. Regulating Pharmaceuticals in Europe is an important book for students of health policy, regulation and management, and for health managers and policy makers.



Transfer Pricing and Developing Economies

Transfer Pricing and Developing Economies Author Joel Cooper
ISBN-10 9781464809705
Release 2017-01-05
Pages 388
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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.



Public Procurement and the EU Competition Rules

Public Procurement and the EU Competition Rules Author Albert Sánchez Graells
ISBN-10 9781509900282
Release 2015-06-25
Pages 584
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Public procurement and competition law are both important fields of EU law and policy, intimately intertwined in the creation of the internal market. Hitherto their close connection has been noted, but not closely examined. This work is the most comprehensive attempt to date to explain the many ways in which these fields, often considered independent of one another, interact and overlap in the creation of the internal market. This process of convergence between competition and public procurement law is particularly apparent in the 2014 Directives on public procurement, which consolidate the principle of competition in terms very close to those advanced by the author in the first edition. This second edition builds upon this approach and continues to ask how competition law principles inform and condition public procurement rules, and whether the latter (in their revised form) are adequate to ensure that competition is not distorted. The second edition also deepens the analysis of the market behaviour of the public buyer from a competition perspective. Proceeding through a careful assessment of the general rules of competition and public procurement, the book constantly tests the efficacy of these rules against a standard of the proper functioning of undistorted competition in the market for public procurement. It also traces the increasing relevance of competition considerations in the case law of the Court of Justice of the European Union and sets out criteria and recommendations to continue influencing the development of EU Economic Law.



Local Government in the Member States of the European Union A Comparative Legal Perspective

Local Government in the Member States of the European Union  A Comparative Legal Perspective Author Ángel Manuel Moreno
ISBN-10 9788473514187
Release 2012
Pages 682
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Obra de referencia en cuanto al análisis de la administración local, en el marco de los países de la Unión europea, tratado por los principales especialistas en la materia. Contenido: Capítulo 1. Local government in Austria // Capítulo 2. Local government in Belgium // Capítulo 3. Local government in Bulgaria // Capítulo 4. Local government in Cyprus // Capítulo 5.Local Government in Czech Republic // Capítulo 6. Local government in Denmark // Capítulo 7. Local Government in Estonia // Capítulo 8. Local government in Finland // Capítulo 9. Local Government in France // Capítulo 10. Local government in Germany // Capítulo 11. Local government in Greece // Capítulo 24. Local government in Slovenia // Capítulo 25. Local government in Spain // Capítulo 26. Local government in Sweden // Capítulo 27. Local government in Uk.



European Tax Law

European Tax Law Author B. J. M. Terra
ISBN-10 9789041123862
Release 2005-01-01
Pages 756
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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 Courts 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.



Dawn Raids Under Challenge

Dawn Raids Under Challenge Author Helene Andersson
ISBN-10 9781509920167
Release 2018-06-28
Pages 312
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This book examines the European Commission's dawn raid practices in competition cases from a fundamental rights perspective. In recent years, the Commission has adopted a new and more aggressive enforcement policy, amid a growing awareness that cartels and abuse of market power represent an economic harm and need to be punished. In response, enforcement has been strengthened by the grant of more wide-reaching powers to competition authorities. But how does this impact on the framework of fundamental rights? This study seeks to answer that question by examining the obligations imposed by the Charter and the ECHR and the response of the Luxembourg and Strasbourg Courts. It shows that where the Strasbourg Court has managed to strike a balance between efficiency concerns and the rights of undertakings, the EU courts' judicial control is not equally balanced. This book is an essential and timely examination of this important question.



Compendium of the Social Doctrine of the Church

Compendium of the Social Doctrine of the Church Author
ISBN-10 9781853908392
Release 2005-01-01
Pages 494
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Compendium of the Social Doctrine of the Church has been writing in one form or another for most of life. You can find so many inspiration from Compendium of the Social Doctrine of the Church also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Compendium of the Social Doctrine of the Church book for free.



Tax Treaty Override

Tax Treaty Override Author Carla De Pietro
ISBN-10 904115406X
Release 2014
Pages 244
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The term e treaty overridee has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed (or court cases decided) which may override provisions of tax treaties. Despite the many conflicts and uncertainties about what tax treaty override exactly is and the exact point in time when tax treaty override occurs, its implications have not until now been analysed in a systematic manner."



Guide to European Company Laws

Guide to European Company Laws Author Julian Maitland-Walker
ISBN-10 0421932708
Release 2008
Pages 1023
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This resource book of vocabulary practice activities enables teachers to teach vocabulary communicatively in the classroom. Learner-centred in its approach, the material has the dual aim of helping students acquire vocabulary and develop skills and strategies for effective learning. Redesigned from the original version, this photocopiable resource pack retains a fresh approach to vocabulary learning. The book provides a variety of stimulating activities which require learners to actively use the target vocabulary. It develops learning skills, helping learners to become more efficient in organising, storing and remembering new vocabulary. It is easy to use with clear teacher's notes on the left hand pages and facing photocopiable worksheets on the right. The resource book is accompanied by a cassette (Lower Intermediate to Intermediate only) for further practice of the key vocabulary.



Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue Author OECD
ISBN-10 9789264162945
Release 1998-05-19
Pages 84
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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.



Neutralising the Effects of Hybrid Mismatch Arrangements

Neutralising the Effects of Hybrid Mismatch Arrangements Author Oecd
ISBN-10 9264218793
Release 2014-09-16
Pages 99
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This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part 1 of the report will be supplemented by a commentary, which will explain the recommended rules and illustrate their application with practical examples. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.



A Better Globalization

A Better Globalization Author Kemal Derviş
ISBN-10 0815717636
Release 2005
Pages 301
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"Discusses the two broad dimensions of the globalization debate--economic, including finance, trade, poverty, and health; and political, covering security, the fight against terrorism, and the role of international institutions--and the significance of democratic consent in the twenty-first century"--Provided by publisher.