international exchange of information and the protection of taxpayers eucotax series on european taxation ebook

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International Exchange Of Information And The Protection Of Taxpayers

Author : A. C. M. Schenk-Geers
ISBN : 9789041131423
Genre : Law
File Size : 90. 44 MB
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In an increasingly globalized world economy, the OECD, UN, as well as the EU consider cooperation between States as a crucial instrument to achieve different, but related tax-related goals, ranging from the correct and fair levying of taxes to the and‘battlesand’ against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these expectations the international rules on the subject have changed considerably during the last three or four years. The focus of this work is the legal position of the taxpayer in the exchange of tax-related information between States. In that regard the book addresses four main questions: When exchanging information, do States have a legal duty to protect the interests of their internal taxpayers/suppliers of information, apart from the obligation to protect the interests of the contracting States? If the last question is answered in the affirmative, can this duty be fulfilled under the current rules concerning the international exchange of information? Within this framework, what are the interests of States and taxpayers to be weighed? How can the legal protection of taxpayers supplying information be best achieved?

Eu Tax Law And Policy In The 21st Century

Author : Werner Haslehner
ISBN : 9041188150
Genre : Law
File Size : 76. 37 MB
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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.

Vat Gst In A Global Digital Economy

Author : Michael Lang
ISBN : 9041159525
Genre : Business enterprises
File Size : 64. 33 MB
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Indirect taxation is increasing in prominence worldwide. In times of international company tax competition, such forms of indirect taxation as value added tax (VAT) and goods and services taxes (GST) are particularly advantageous as sources of tax revenue on account of their broad base and non-distortion of competition in the chain of companies. In addition, the far-reaching changes in tax regimes wrought by these shifts are happening in direct parallel with the equally transformative digitalization of the economy, creating unprecedented difficulties for tax authorities worldwide and also for lawyers who must combine knowledge of the intricacies of indirect taxation with ever-changing digital ways of conducting business.

Eu Tax Law

Author : Marjaana Helminen
ISBN : 9789087220969
Genre : Direct taxation
File Size : 46. 13 MB
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Netherlands Yearbook Of International Law 2016

Author : Martin Kuijer
ISBN : 9789462652071
Genre : Law
File Size : 76. 8 MB
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International law holds a paradoxical position with territory. Most rules of international law are traditionally based on the notion of State territory, and territoriality still significantly shapes our contemporary legal system. At the same time, new developments have challenged territory as the main organising principle in international relations. Three trends in particular have affected the role of territoriality in international law: the move towards functional regimes, the rise of cosmopolitan projects claiming to transgress state boundaries, and the development of technologies resulting in the need to address intangible, non-territorial, phenomena. Yet, notwithstanding some profound changes, it remains impossible to think of international law without a territorial locus. If international law is undergoing changes, this implies a reconfiguration of territory, but not a move beyond it. The Netherlands Yearbook of International Law was first published in 1970. It offers a forum for the publication of scholarly articles of a conceptual nature in a varying thematic area of public international law.

Vat Exemptions

Author : Rita de La Feria
ISBN : 9041132767
Genre : Business & Economics
File Size : 89. 92 MB
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This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful chapters by economists, lawyers, legal academics, and government tax advisors from a wide variety of jurisdictions grapple with the essential questions: Are VAT exemptions desirable? Are they avoidable? Are alternative legal designs possible? Are such alternatives necessary? What new problems do such designs give rise to? The authors emphasize in particular the design alternatives to exemptions that characterize modern VAT and the newly proposed post-modern VAT, both those that are already in operation in some countries and others that have not yet been attempted anywhere in the world. Among the core issues discussed are the following: out-of-scope supplies and suppliers; merit or concessional exemptions for, e.g., charities, healthcare, cultural activities, and education services; and technical exemptions applied to, e.g., gambling, immovable property, financial and insurance services. The book s high-calibre contributions provide a firm foundation for productively carrying the debate forward on traditional European-style VAT vs. modern VAT approaches. Most obviously, the book admirably meets the ongoing need of tax practitioners to assess VAT-related opportunities and pitfalls in order to properly safeguard the interests of their clients. It will also be greatly appreciated by tax counsel, financial services providers, and interested government officials, as well as by academics, students, and researchers in tax matters worldwide."

Oecd Tax Policy Studies Tax Policy Reform And Economic Growth

Author : OECD
ISBN : 9789264091085
Genre :
File Size : 58. 79 MB
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This report investigates how tax structures can best be designed to support GDP per capita growth.

The International Tax Law Concept Of Dividend

Author : Marjaana Helminen
ISBN : 9789041132062
Genre : Business & Economics
File Size : 20. 70 MB
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The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and• Payments made under dividend-stripping arrangements. and• Fictitious profit distributions. and• Economic benefits in the context of transfer pricing. and• Returns on debt-equity hybrids. and• Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law. The approaches adopted in different statesand’ national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

Taxing Global Digital Commerce

Author : Arthur J. Cockfield
ISBN : 9041136525
Genre : Law
File Size : 48. 2 MB
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E-commerce andndash; the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace andndash; has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of electronic transactions andndash; formerly titled Electronic Commerce and International Taxation (1999) and Electronic Commerce and Multijurisdictional Taxation (2001) andndash; revises, updates, and expands the bookandrsquo;s coverage, reorganizes its presentation, and adds several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of e-commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to e-commerce transactions, the book offers in-depth treatment of such topics as: how tax rules governing cross-border e-commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by e-commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in earlier editions, contains a more explicit and systematic consideration of e-commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. andldquo;[This book] is a tour de forceandhellip; muchandnbsp; larger and richer than its predecessorsandhellip; [and] a massive contribution to the growing literature on theandnbsp; taxation of e-commerce.andrdquo;andnbsp; Rita de la Feria, andnbsp; vol. 91 British Tax Review p. 449 (2015) andquot;[This book] provides important understandings for ongoing policy discussionsandhellip; I would warmly recommend.andrdquo; andnbsp; P. Rendahl, andnbsp; vol. 3(1) World Journal of VAT/GST Law p. 65 (2015) andnbsp;

A Decade Of Case Law

Author : Raffaele Russo
ISBN : 9789087220389
Genre : Corporations
File Size : 90. 42 MB
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