europe china tax treaties eucotax series on european taxation

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Europe China Tax Treaties

Author : Dr. Michael Lang
ISBN : 9789041132161
Genre : Law
File Size : 80. 45 MB
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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. --

Non Discrimination In European And Tax Treaty Law

Author : Kasper Dziurdz
ISBN : 9783709407295
Genre : Law
File Size : 50. 96 MB
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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.

Canadian Tax Journal

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ISBN : UOM:39015049820585
Genre : Taxation
File Size : 39. 46 MB
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The British National Bibliography

Author : Arthur James Wells
ISBN : UOM:39015079755651
Genre : English literature
File Size : 38. 35 MB
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American Book Publishing Record

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ISBN : STANFORD:36105111052911
Genre : Books
File Size : 80. 37 MB
Format : PDF
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Bulletin De Documentation Fiscale Internationale

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ISBN : STANFORD:36105113264845
Genre : Taxation
File Size : 73. 4 MB
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Books In Print 2004 2005

Author :
ISBN : 0835246477
Genre : Literature
File Size : 34. 21 MB
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Limitation On Benefits Clauses In Double Taxation Conventions

Author : Félix Alberto Vega Borrego
ISBN : 9789041123701
Genre : Law
File Size : 49. 55 MB
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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.

Subject Guide To Books In Print

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ISBN : STANFORD:36105025888558
Genre : American literature
File Size : 88. 78 MB
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Wto And Direct Taxation

Author : Michael Lang
ISBN : 9789041123718
Genre : Law
File Size : 71. 99 MB
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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.

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