Download or read online books in PDF, EPUB and Mobi Format. Click Download or Read Online button to get book now. This site is like a library, Use search box in the widget to get ebook that you want.

Europe China Tax Treaties

Europe China Tax Treaties Author Dr. Michael Lang
ISBN-10 9789041132161
Release 2010
Pages 298
Download Link Click Here

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. --



The Impact of Tax Treaties and EU Law on Group Taxation Regimes

The Impact of Tax Treaties and EU Law on Group Taxation Regimes Author Bruno Da Silva
ISBN-10 9041169059
Release 2016-08-26
Pages 648
Download Link Click Here

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities - differences arising from the interaction of different tax systems - and obstacles - distortions created by domestic legislation arising from differences between domestic and cross-border situations - both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes. Among the issues and topics covered are the following: analysis of the different tax group regimes adopted by different countries; advantages and disadvantages of a variety of models; application of the non-discrimination provision of Article 24 of the OECD Model Tax Convention to group taxation regimes; application of the fundamental freedoms of the TFEU to group taxation regimes following the three-step approach adopted by the EU Court of Justice; uncertainty raised by the landmark Marks & Spencer case, its interpretation and consequences to other group taxations regimes; interrelations between tax treaties and EU Law in the context of tax groups; and per-element approach. The analysis considers concrete examples as well as relevant case law. With its analysis of the standards required by the two sets of norms (tax treaties and EU law) and their interaction, particularly in terms of non-discrimination, this book sheds clear light on ways to overcome the disparities and obstacles inherent in group taxation regimes. As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.



Non Discrimination in European and Tax Treaty Law

Non Discrimination in European and Tax Treaty Law Author Kasper Dziurdz
ISBN-10 9783709407295
Release 2015-09-16
Pages 630
Download Link Click Here

Selected issues of the various non-discrimination concepts Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various types of non-discrimination provisions. From a practical point of view, the non-discrimination provisions within the EU legal framework and the non-discrimination concept under Article 24 of the OECD Model are important examples in this respect. In both areas of non-discrimination law, there are many open issues which have been debated for a long time and have evolved as evergreens of non-discrimination in the area of taxation; examples are the meaning of the ECJ’s case law on the “finality” of losses or the compatibility of group regimes with Article 24 of the OECD Model. Other problems have emerged only recently, because of current developments at the OECD level, notably the BEPS project. Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015. This book takes up and deals with selected issues in depth. Although the relevant non-discrimination provisions are different in wording and context, often the same issues can be analyzed under both the EU fundamental freedoms and Article 24 of the OECD Model. The results under these non-discrimination provisions may differ. However, similar policy considerations and arguments often influence the final decisions. With this book, the authors and editors contribute to the discussion on selected issues of the various non-discrimination concepts and the challenges they present.



The Principle of Equality in European Taxation

The Principle of Equality in European Taxation Author Gerard Theodora Karel Meussen
ISBN-10 9041196935
Release 1999-01-01
Pages 279
Download Link Click Here

The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them. This book examines how these principles influence the tax regimes of eight European jurisdictions. The authors examine the impact of the equality and non-discrimination principles on tax law and policy, with particular reference to their application in national courts and the European Court of Human Rights. The discussion focuses on an individual's right to appeal to the courts, the procedures for judicial review, and the core question of whether objective and reasonable justification exists for instances of unequal treatment of equal cases. This work will be of value to practitioners, policymakers, legislators, judges and researchers working in the field of taxation and human rights.



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
Download Link Click Here

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.



Human Rights and Taxation in Europe and the World

Human Rights and Taxation in Europe and the World Author Georg Kofler
ISBN-10 9789087221119
Release 2011
Pages 556
Download Link Click Here

Human Rights and Taxation in Europe and the World has been writing in one form or another for most of life. You can find so many inspiration from Human Rights and Taxation in Europe and the World also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Human Rights and Taxation in Europe and the World book for free.



EU Citizenship and Direct Taxation

EU Citizenship and Direct Taxation Author Erik Ros
ISBN-10 9041185844
Release 2017-09-18
Pages 424
Download Link Click Here

EUCOTAX Series on European Taxation Volume 54 EU Citizenship and Direct Taxation is the first book to investigate in detail how the Court of Justice of the European Union (ECJ) has tried to reconcile specific national direct tax rules with the general European Union (EU) principle of free movement of persons from the perspective of EU citizenship. Freedom of movement is a key principle of the EU resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in the other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have a much smaller basis for harmonization at EU level than indirect taxes. As a result, decisions of ECJ on the clash between the EU principle of free movement and Member States' direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation. What's in this book The book's incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States' direct tax rules includes in-depth discussion of the following elements and more: the concept of EU citizenship in the EU's constitutional and institutional development; how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; how the notion of EU citizenship has widened the ECJ's view on treaty access; how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU's constitutional context; and numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon. The willingness at EU level to make EU citizenship a key driver behind the European integration process relates to the purpose of this study. This book explains that the ECJ is reconceptualizing the market freedoms relating to the free movement of persons as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. How this will help you: This book proceeds confidently through the maze of rules that relate to the notion of EU citizenship and gives a broad understanding of the concept of EU citizenship in the EU's constitutional and institutional development. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book will be a great influence in the practice and study of taxation in the EU.



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
Download Link Click Here

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.



Canadian Tax Journal

Canadian Tax Journal Author
ISBN-10 UOM:39015049820585
Release 2000
Pages
Download Link Click Here

Canadian Tax Journal has been writing in one form or another for most of life. You can find so many inspiration from Canadian Tax Journal also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Canadian Tax Journal book for free.



Double Taxation Tax Treaties Treaty shopping and the European Community

Double Taxation  Tax Treaties  Treaty shopping and the European Community Author Christiana H. J. I. Panayi
ISBN-10 9041126589
Release 2007
Pages 296
Download Link Click Here

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.



Hybrid Entities and the EU Direct Tax Directives

Hybrid Entities and the EU Direct Tax Directives Author A. J. A. Stevens
ISBN-10 9041159428
Release 2015
Pages 286
Download Link Click Here

Présentation de l'éditeur : "Hybrid Entities and the EU Direct Tax Directives is the first ever book on tax issues in multiple EU Member States involving the application of the EU Direct Tax Directives and hybrid entities. Benefit from the detailed analysis, ranging from specific national law developments to solidly grounded recommendations, offering unprecedented guidance on the way forward. Opening with a general background describing the EU framework in the introduction and concluding with a comparative analysis incorporating concrete recommendations, you'll gain a full understanding of the issues and potential solutions. The main body consists of reports by local experts from eight Member States - Austria, Belgium, Denmark, France, Germany, Italy, Luxembourg, and the Netherlands. Each country report quickly brings you up to date with practice in that country, with discussion of the national system for classifying foreign entities and how the specific country applies the interwoven impacts of the following factors on issues relating to hybrid entities. The final recommendations include 'linking rules' that serve to align Member States' direct tax systems with stringent entity classifications and allocation of income, effectively neutralizing the effects of hybrid mismatches."



EU Tax Law and Policy in the 21st Century

EU Tax Law and Policy in the 21st Century Author Werner Haslehner
ISBN-10 9041188150
Release 2017-09-22
Pages 440
Download Link Click Here

About this book: EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. What's in this book: Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: non-discrimination; state aid rules; fundamental freedoms; discretionary power of national tax authorities; tax competition in the internal market; cross-border exchange of tax information; corporate tax harmonization; EU and Member States' external relations; and the limits of judicial authority in tax policy. How this will help you: This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.



Tax Treaty Override

Tax Treaty Override Author Carla De Pietro
ISBN-10 904115406X
Release 2014
Pages 244
Download Link Click Here

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."



Insurance in European Vat

Insurance in European Vat Author Marta Papis-Almansa
ISBN-10 9041183604
Release 2016-12-06
Pages 327
Download Link Click Here

This book provides a thorough legal analysis of the treatment of insurance in the harmonized system of European VAT as compared to the treatment of insurance in the New Zealand and Australian Goods and Services Tax (GST) systems. Insurance constitutes a significant part of the financial services sector, and it is one of the foundations of a modern society and economy. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of VAT. In the EU, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand?s simple, comprehensive GST do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is thus the first to draw a comparative in-depth study of the treatment of insurance in the two systems.



The British National Bibliography

The British National Bibliography Author Arthur James Wells
ISBN-10 UOM:39015079755651
Release 2000
Pages
Download Link Click Here

The British National Bibliography has been writing in one form or another for most of life. You can find so many inspiration from The British National Bibliography also informative, and entertaining. Click DOWNLOAD or Read Online button to get full The British National Bibliography book for free.



Cross border Mergers Within the EU

Cross border Mergers Within the EU Author Harm van den Broek
ISBN-10 9041138242
Release 2011-11-01
Pages 766
Download Link Click Here

As a result of the Regulation on the European Company and the Tenth Council Directive, all Member States are obliged to finally implement the merger arrangements of the 1990 Fiscal Merger Directive, forcefully raising the question of the tax consequences



Comparative Fiscal Federalism

Comparative Fiscal Federalism Author Reuven Avi Yonah
ISBN-10 9041159746
Release 2016
Pages 331
Download Link Click Here

EUCOTAX Series on European Taxation Volume 14 Comparative Fiscal Federalism provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US). Judicial review of taxation in the world's two most economically significant multistate systems has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice (ECJ) has been much more aggressive in striking down Member State income tax rules than has the US Supreme Court in comparable cases. This book - now in an updated second edition - asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? What's in this book: Among the contributory issues and topics covered are the following: conceptions of sovereignty and federalism; discrimination in direct tax matters as an obstacle to a meaningful single market; allocation of taxation competences; non-resident versus resident taxation; double burdens on cross-border economic activity; retroactive recovery of unlawful state aid in the European Union; role of competition law; the revenue interests of states; levels of corporate taxation; the OECD Model's nondiscrimination rules; and the preliminary interpretation mechanism of the Court of Justice. This book enables the comparison of the EU and US regime in adjudicating tax cases as well as the practical implications of these varying perspectives. This edition focuses on policy developments that are currently active and reflects all major changes since the first edition. The chapters, written by senior experienced authors of government and academic expertise, provide in-depth authoritative coverage of the policy-making options. How this will help you: As an insightful and penetrating analysis of a topic of material importance to governments, tax policy makers and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clear-sighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal's decision making. Features: Comparative focus Senior experienced authors Up to date Benefits: Learn more about each regime by comparing to other one Knowledge of policy making options In depth authoritative coverage Reflects all major changes since first edition Current focus on active policy developments