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

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Eu Tax Law And Policy In The 21st Century

Author : Werner Haslehner
ISBN : 9041188150
Genre : Law
File Size : 36. 2 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 : 67. 25 MB
Format : PDF, Kindle
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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 : 50. 38 MB
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Netherlands Yearbook Of International Law 2016

Author : Martin Kuijer
ISBN : 9789462652071
Genre : Law
File Size : 82. 35 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.

European Tax Law

Author :
ISBN : 9013046592
Genre : Taxation
File Size : 84. 3 MB
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Empirical Views On European Gambling Law And Addiction

Author : Simon Planzer
ISBN : 9783319023069
Genre : Law
File Size : 67. 48 MB
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This book analyses the voluminous and meandering case law on gambling of the Court of Justice from an empirical perspective. It offers a comprehensive overview of the legal situation of gambling services in the EU Single Market. Additionally, the book presents the current state of research on gambling addiction. It then seeks to answer the central research question as to what extent the views of the Court of Justice on gambling find support in empirical evidence. The Court of Justice granted exceptionally wide discretion to the Member States due to a so-called ‘peculiar nature’ of games of chance. With the margin of appreciation having played a key role, the book inquires whether the Court of Justice followed the principles and criteria that normally steer the use of this doctrine. Noting the Court’s special approach, the book elaborates on its causes and consequences. Throughout the book, the approach of the Court of Justice is contrasted with that of its sister court, the EFTA Court. Finally, the potential role of the precautionary principle and of EU fundamental rights in the area of gambling law is examined. Situated at the intersection of law and science, this book seeks to bridge the legal and scientific perspectives and the unique vocabularies common to each. It illustrates the direct relevance of science and empirical research for court cases and policy making. And it contrasts science-informed policy making with the on-going morality discourse on gambling.

Vat Exemptions

Author : Rita de La Feria
ISBN : 9041132767
Genre : Business & Economics
File Size : 52. 61 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."

Advances In Taxation

Author : John Hasseldine
ISBN : 9781787145245
Genre :
File Size : 47. 3 MB
Format : PDF
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Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world's tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.

Introduction To European Tax Law On Direct Taxation

Author : Michael Lang
ISBN : 9783709407622
Genre : Law
File Size : 22. 57 MB
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Basic knowledge of European Tax Law This fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids. This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced European direct tax law experts.

Tax Treaties And Domestic Law

Author : Guglielmo Maisto
ISBN : 9789076078922
Genre : Double taxation
File Size : 72. 31 MB
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“Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties and domestic law. It begins from an analysis of the topic from a constitutional and an international point of view, with a particular emphasis on the provisions laid down by Articles 26 and 27 of the Vienna Convention on the Law of Treaties. Special reports focus on tax treaty issues. In this context, specific problems raised by tax treaties are considered, such as treaty overrides and anti-abuse measures. The interaction between treaty provisions and domestic law is taken into consideration. Individual country surveys show how the issues raised by the relationships between tax treaties and domestic law are resolved by tax administrations and courts in selected European and non-European countries. A specific chapter is devoted to an analysis of how the relationships between tax treaties and domestic law can be improved in the fields of treaty override, treaty residence and anti-abuse measures.” -- Book jacket.

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