european union corporate tax law cambridge tax law series

Download Book European Union Corporate Tax Law Cambridge Tax Law Series in PDF format. You can Read Online European Union Corporate Tax Law Cambridge Tax Law Series here in PDF, EPUB, Mobi or Docx formats.

European Union Corporate Tax Law

Author : Christiana HJI Panayi
ISBN : 9781107018990
Genre : Law
File Size : 74. 37 MB
Format : PDF, ePub, Docs
Download : 959
Read : 153

Get This Book


How do the tax implications of European integration affect companies' cross-border movements and investment strategies?

The European Union And Direct Taxation

Author : Luca Cerioni
ISBN : 9781317817581
Genre : Law
File Size : 35. 97 MB
Format : PDF, Docs
Download : 757
Read : 222

Get This Book


Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

Advanced Issues In International And European Tax Law

Author : Christiana HJI Panayi
ISBN : 9781849469548
Genre : Law
File Size : 66. 88 MB
Format : PDF, Kindle
Download : 413
Read : 636

Get This Book


This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

International Taxation Of Permanent Establishments

Author : Michael Kobetsky
ISBN : 9781139500227
Genre : Law
File Size : 35. 92 MB
Format : PDF, ePub
Download : 856
Read : 359

Get This Book


The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

Advanced Topics In Revenue Law

Author : John Tiley
ISBN : 9781782250395
Genre : Law
File Size : 48. 61 MB
Format : PDF, Mobi
Download : 452
Read : 1095

Get This Book


The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes ? the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.

Anglo American Corporate Taxation

Author : Steven A. Bank
ISBN : 9781139502597
Genre : Law
File Size : 23. 40 MB
Format : PDF, Mobi
Download : 112
Read : 388

Get This Book


The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.

Cross Border Mergers In Europe

Author : Dirk Van Gerven
ISBN : 9781139502146
Genre : Law
File Size : 52. 20 MB
Format : PDF, ePub, Mobi
Download : 217
Read : 905

Get This Book


This discussion of the Cross-Border Merger Directive and its implementing legislation in each Member State of the European Union and the European Economic Area provides companies and their advisors with useful insight into the legal framework applicable to, and the tax treatment of, cross-border mergers throughout the European Economic Area. Analysis of the Community rules laid down in the Cross-Border Merger Directive and the Community rules on the tax treatment of cross-border mergers is complemented by chapters on the implementing legislation in each Member State, prepared in accordance with a common format and contributed by a practitioner from each state. Annexes contain the Cross-Border Merger Directive (Annex I), the Parent-Subsidiary Directive (Annex II) and a list of the implementing legislation in each Member State (Annex III).

Income Tax In Common Law Jurisdictions Volume 1 From The Origins To 1820

Author : Peter Harris
ISBN : 0521870836
Genre : History
File Size : 57. 84 MB
Format : PDF, Docs
Download : 648
Read : 227

Get This Book


This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

The Cambridge Companion To European Union Private Law

Author : Christian Twigg-Flesner
ISBN : 9780521516174
Genre : Law
File Size : 27. 3 MB
Format : PDF, Mobi
Download : 954
Read : 385

Get This Book


A critical 2010 introduction to European Private Law, written by the leading scholars in the field.

Prohibition Of Abuse Of Law

Author : Rita de la Feria
ISBN : 9781847317858
Genre : Law
File Size : 54. 56 MB
Format : PDF, ePub, Mobi
Download : 435
Read : 560

Get This Book


The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.

Top Download:

Best Books