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A Vision Of Taxes Within And Outside European Borders
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Book Synopsis A Vision of Taxes Within and Outside European Borders by : Luc Hinnekens
Download or read book A Vision of Taxes Within and Outside European Borders written by Luc Hinnekens and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This liber amicorum consists of 50 essays focusing on international, comparative and, in particular, European tax law by authors including scholars, jurists, and leading taxation officials from a number of jurisdictions and international organisations.
Book Synopsis A Vision of Taxes Within and Outside European Borders by : Philippe Hinnekens
Download or read book A Vision of Taxes Within and Outside European Borders written by Philippe Hinnekens and published by . This book was released on 2008 with total page 1006 pages. Available in PDF, EPUB and Kindle. Book excerpt: In return for the outstanding service rendered over many years by Frans Vanistendael, forty-five of the world's notable taxation experts have prepared a festschrift in his honour. As scholar, teacher, advisor, and administrator, Professor Vanistendael (no.
Book Synopsis Enhanced Cooperation and European Tax Law by : Caroline Heber
Download or read book Enhanced Cooperation and European Tax Law written by Caroline Heber and published by Oxford University Press. This book was released on 2021-06-17 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State's trade obstacles may outweigh pure internal market needs if an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws - their nexus between the law of a single Member State and secondary EU law - also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied to enhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.
Book Synopsis Traditional and Alternative Routes to European Tax Integration by : Dennis Weber
Download or read book Traditional and Alternative Routes to European Tax Integration written by Dennis Weber and published by IBFD. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Book Synopsis A Comparative Look at Regulation of Corporate Tax Avoidance by : Karen B. Brown
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-10 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Book Synopsis CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms by : Stephanie Zolles
Download or read book CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms written by Stephanie Zolles and published by Linde Verlag GmbH. This book was released on 2023-07-13 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.
Book Synopsis From Marks and Spencer to X Holding by : Dennis Weber
Download or read book From Marks and Spencer to X Holding written by Dennis Weber and published by Kluwer Law International B.V.. This book was released on 2011-08-03 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Group taxation – special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company – exists in several European Member States and is now under consideration in an EU proposal concerning a common consolidated corporate tax base (CCCTB). Its rationale as a potential EU tax regime has arisen from a series of high-profile ECJ cases concerning cross-border tax relief claims – decisions which have been criticized for lack of clarity and for breach of freedom of establishment (Article 49 TFEU). Group taxation has now become one of the most intensively debated issues in EU tax law. The papers collected in this timely book derive from an ACTL Seminar held at Amsterdam in April 2010. The thirteen authors are either well-known practitioners from major law firms and accounting firms, or noted European tax scholars, or both. Among the central issues covered in the book are the following: the underlying tax obstacles which exist for companies operating in more than one Member State; potential for tax avoidance; prevention of double use of losses (the ‘no possibilities’ test); disadvantages that arise as a consequence of the parallel exercise of fiscal sovereignty; the concept of ‘balanced allocation of taxing powers’; meaning of ‘final losses’; the ‘Bosal fix’; cash-flow disadvantages of having to carry losses forward; deduction of currency losses; deduction-and-recapture rules; and VAT grouping.
Book Synopsis Taxation in a Global Digital Economy by : Ina Kerschner
Download or read book Taxation in a Global Digital Economy written by Ina Kerschner and published by Linde Verlag GmbH. This book was released on 2017-10-04 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
Book Synopsis EU Freedoms, Non-EU Countries and Company Taxation by : D.S. Smit
Download or read book EU Freedoms, Non-EU Countries and Company Taxation written by D.S. Smit and published by Kluwer Law International B.V.. This book was released on 2012-06-01 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Book Synopsis Fiscal Sovereignty of the Member States in an Internal Market by : Sjaak Jansen
Download or read book Fiscal Sovereignty of the Member States in an Internal Market written by Sjaak Jansen and published by Kluwer Law International B.V.. This book was released on 2010-12-15 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to exercise these powers consistent with superseding Community law. In other words, the Member States are not wholly autonomous. This in turn creates serious tensions. This timely resource covers a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States’ policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States’ fiscal sovereignty.
Book Synopsis Taxation of Foreign Business Income Within the European Internal Market by : Jérôme Monsenego
Download or read book Taxation of Foreign Business Income Within the European Internal Market written by Jérôme Monsenego and published by IBFD. This book was released on 2012 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.
Book Synopsis Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base by : Jérôme Monsenego
Download or read book Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base written by Jérôme Monsenego and published by Kluwer Law International B.V.. This book was released on 2018-06-05 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity, which have not been addressed in detail by existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment. This book responds to the need of research in the area of State aid law applied to the taxation of the income of multinational enterprises, focusing on the crucial concept of selectivity. The analysis proceeds with a detailed investigation of the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises: – the arm’s length principle; – transfer pricing safe harbours; and – systems of formula apportionment. This research project is conducted at a theoretical level, without considering national provisions or particular tax treaties. The author suggests an analytical framework on the application of the selectivity test to the three allocation methods. It is concluded that these methods are likely to have certain selective features, with varying possibilities to be justified by the inner logic of a corporate income tax system. It is also demonstrated that selectivity occurs for different reasons, due to the different rationales of the three allocation methods. This book is intended at contributing to the academic literature on the impact of State aid law on the principles for the taxation of the income of multinational enterprises. The outcome of this research project is also relevant for lawmakers who need to reconcile the imperatives of State aid law with the design of rules that match their tax policies, as well as for judges or lawyers who apply the rules on State aid to tax provisions.
Book Synopsis Tax Sovereignty and the Law in the Digital and Global Economy by : Francesco Farri
Download or read book Tax Sovereignty and the Law in the Digital and Global Economy written by Francesco Farri and published by Routledge. This book was released on 2020-09-27 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.
Book Synopsis Value Added Tax and Direct Taxation by : Michael Lang
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Book Synopsis Taxation of European Companies at the Time of Establishment and Restructuring by : Christiane Malke
Download or read book Taxation of European Companies at the Time of Establishment and Restructuring written by Christiane Malke and published by Springer Science & Business Media. This book was released on 2010-05-07 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Malke analyzes the current issues resulting from the entry into a Societas Europaea (SE), the transfer of seat of an SE from one EU member state to another and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base.
Download or read book EU Ordre Public written by Tim Corthaut and published by Kluwer Law International B.V.. This book was released on 2012-10-26 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a cogent, detailed analysis, the author ‘reconstructs’ the legal order of the European Union in a way that best gives meaning to the Treaties, the case law of the Court of Justice, and the various underlying principles of integration that have emerged over the decades. He focuses on instances, or touchstones, in relation to which EU law seems to be building and integrating an ordre public. Among these are the following: international trade law and arbitration; public international law; the ECHR and EctHR; public policy exceptions to the four freedoms; European citizenship; competition law; national and EU procedural law; and protection of social and labour standards. In-depth inquiry into questions which seem subject to very specific limitations – such as when national or EU courts are under an obligation to raise issues of EU law of their own motion, or norms from which private parties may not deviate – captures the breadth of the EU ordre public, greatly clarifying the concept and the variety of ways it operates. Seeking to reconcile numerous strands and processes of EU law in a principled manner, the book reveals a significant potential for a deeper constitutional framework defining the EU ordre public and putting it into operation as a tool to help ensure unity in diversity. It will be welcomed and read closely by jurists, policymakers, and interested academics in Europe and wherever the matter of European integration is studied.
Book Synopsis The Impact of Tax Treaties and EU Law on Group Taxation Regimes by : Bruno da Silva
Download or read book The Impact of Tax Treaties and EU Law on Group Taxation Regimes written by Bruno da Silva and published by Kluwer Law International B.V.. This book was released on 2016-07-11 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
