European Union Corporate Tax Law

Download European Union Corporate Tax Law PDF Online Free

Author :
Publisher : Cambridge University Press
ISBN 13 : 1107354986
Total Pages : 413 pages
Book Rating : 4.1/5 (73 download)

DOWNLOAD NOW!


Book Synopsis European Union Corporate Tax Law by : Christiana HJI Panayi

Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi and published by Cambridge University Press. This book was released on 2013-05-09 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Taxation in European Union

Download Taxation in European Union PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 3319539191
Total Pages : 215 pages
Book Rating : 4.3/5 (195 download)

DOWNLOAD NOW!


Book Synopsis Taxation in European Union by : Pietro Boria

Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

Fundamentals of EU VAT Law

Download Fundamentals of EU VAT Law PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!


Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

International Tax Handbook

Download International Tax Handbook PDF Online Free

Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1780436777
Total Pages : 829 pages
Book Rating : 4.7/5 (84 download)

DOWNLOAD NOW!


Book Synopsis International Tax Handbook by :

Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

The Palgrave Handbook of European Media Policy

Download The Palgrave Handbook of European Media Policy PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 1137032197
Total Pages : 819 pages
Book Rating : 4.1/5 (37 download)

DOWNLOAD NOW!


Book Synopsis The Palgrave Handbook of European Media Policy by : K. Donders

Download or read book The Palgrave Handbook of European Media Policy written by K. Donders and published by Springer. This book was released on 2014-03-28 with total page 819 pages. Available in PDF, EPUB and Kindle. Book excerpt: Containing state-of-the-art contributions on the various domains of European media policies, this Handbook deals with theoretical approaches to European media policy: its historical development; specific policies for film, television, radio and the Internet; and international aspects of the fragmented policy domain.

The Oxford Handbook of the European Union

Download The Oxford Handbook of the European Union PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0199546282
Total Pages : 924 pages
Book Rating : 4.1/5 (995 download)

DOWNLOAD NOW!


Book Synopsis The Oxford Handbook of the European Union by : Erik Jones

Download or read book The Oxford Handbook of the European Union written by Erik Jones and published by Oxford University Press. This book was released on 2012-08-30 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of the European Union brings together numerous acknowledged specialists in their field to provide a comprehensive and clear assessment of the nature, evolution, workings, and impact of European integration.

Handbook of Research on Social and Economic Development in the European Union

Download Handbook of Research on Social and Economic Development in the European Union PDF Online Free

Author :
Publisher : IGI Global
ISBN 13 : 1799811905
Total Pages : 614 pages
Book Rating : 4.7/5 (998 download)

DOWNLOAD NOW!


Book Synopsis Handbook of Research on Social and Economic Development in the European Union by : Bayar, Yilmaz

Download or read book Handbook of Research on Social and Economic Development in the European Union written by Bayar, Yilmaz and published by IGI Global. This book was released on 2019-11-29 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU has experienced serious economic and political crises such as the sovereign debt crisis and Brexit in the past few years. However, despite these issues, the EU has implemented considerable institutional, fiscal, and collective improvements during the unification process to continue as a significant actor in the global economy. The Handbook of Research on Social and Economic Development in the European Union provides a multidisciplinary evaluation of the institutional, economic, and social development of the European Union and makes inferences for the future dynamics and collaborations of the EU, the global economy, and other countries. Featuring coverage on a broad range of topics such as energy security, gender discrimination, and global economics, this book is ideally designed for government officials, policymakers, world leaders, politicians, diplomats, international relations officers, economists, business professionals, historians, market analysts, academicians, researchers, and students concerned about the multifaceted integration processes surrounding the EU.

The Brussels Effect

Download The Brussels Effect PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0190088591
Total Pages : 425 pages
Book Rating : 4.1/5 (9 download)

DOWNLOAD NOW!


Book Synopsis The Brussels Effect by : Anu Bradford

Download or read book The Brussels Effect written by Anu Bradford and published by Oxford University Press. This book was released on 2020-01-27 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many observers, the European Union is mired in a deep crisis. Between sluggish growth; political turmoil following a decade of austerity politics; Brexit; and the rise of Asian influence, the EU is seen as a declining power on the world stage. Columbia Law professor Anu Bradford argues the opposite in her important new book The Brussels Effect: the EU remains an influential superpower that shapes the world in its image. By promulgating regulations that shape the international business environment, elevating standards worldwide, and leading to a notable Europeanization of many important aspects of global commerce, the EU has managed to shape policy in areas such as data privacy, consumer health and safety, environmental protection, antitrust, and online hate speech. And in contrast to how superpowers wield their global influence, the Brussels Effect - a phrase first coined by Bradford in 2012- absolves the EU from playing a direct role in imposing standards, as market forces alone are often sufficient as multinational companies voluntarily extend the EU rule to govern their global operations. The Brussels Effect shows how the EU has acquired such power, why multinational companies use EU standards as global standards, and why the EU's role as the world's regulator is likely to outlive its gradual economic decline, extending the EU's influence long into the future.

Introduction to European Tax Law on Direct Taxation

Download Introduction to European Tax Law on Direct Taxation PDF Online Free

Author :
Publisher : Spiramus Press
ISBN 13 : 9781910151402
Total Pages : 0 pages
Book Rating : 4.1/5 (514 download)

DOWNLOAD NOW!


Book Synopsis Introduction to European Tax Law on Direct Taxation by : Michael Lang

Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by Spiramus Press. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, looks at mutual assistance, as well as the EU Arbitration Convention. This edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition. The latter phenomenon is being targeted by the BEPS and Tax Transparency projects in a suptranational framework that coordinates the exercise of national taxing rights around the globe and which also has significant repercussions for European tax integration.

The Palgrave Handbook of the European Administrative System

Download The Palgrave Handbook of the European Administrative System PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 1137339896
Total Pages : 521 pages
Book Rating : 4.1/5 (373 download)

DOWNLOAD NOW!


Book Synopsis The Palgrave Handbook of the European Administrative System by : M. Bauer

Download or read book The Palgrave Handbook of the European Administrative System written by M. Bauer and published by Springer. This book was released on 2015-01-28 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on research from the administrative sciences and using organizational, institutional and decision-making theories, this volume examines the emerging bureaucratic framework of the EU and highlights that analyzing the patterns and dynamics of the EU's administrative capacities is essential to understand how it shapes European public policy.

European Tax Handbook 2009

Download European Tax Handbook 2009 PDF Online Free

Author :
Publisher :
ISBN 13 : 9789087220525
Total Pages : 896 pages
Book Rating : 4.2/5 (25 download)

DOWNLOAD NOW!


Book Synopsis European Tax Handbook 2009 by : Juhani Kesti

Download or read book European Tax Handbook 2009 written by Juhani Kesti and published by . This book was released on 2009 with total page 896 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Libel and Privacy Handbook

Download International Libel and Privacy Handbook PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 1118420497
Total Pages : 594 pages
Book Rating : 4.1/5 (184 download)

DOWNLOAD NOW!


Book Synopsis International Libel and Privacy Handbook by : Charles J. Glasser, Jr.

Download or read book International Libel and Privacy Handbook written by Charles J. Glasser, Jr. and published by John Wiley & Sons. This book was released on 2013-01-31 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: An indispensable survival guide for anyone in the media industry and the lawyers who serve them Especially now, in an age of instant global access through digital media, it is vitally important that journalists, authors and publishers, as well as the lawyers who serve them, be fully up on the laws governing media, worldwide. The ultimate resource for all the media content providers and purveyors, this fully updated and expanded Third Edition of the critically-acclaimed handbook offers you instant access to relevant libel and privacy laws and important legal rulings in the Europe, Asia, the Middle East and the Americas. It clearly and concisely explains risks publishers should know about prior to publication, steps they can take in order to avoid legal conflicts, and legal defences available to them in the event of a claim. Offers nation-by-nation summaries of libel and privacy law written by local practitioners in an easy-to-use reference format Expanded to include coverage of important emerging territories--Mexico, Israel, and Argentina, et al--as well as the latest libel and privacy rulings Features new chapters on emerging media markets--including Israel, Mexico, Argentina, Jordan, and others--as well as valuable updates to the Middle East section Provides updates on all major media markets and nations, along with coverage of changes in libel laws in key jurisdictions, including Australia, the UK, Hungary and Germany

The Oxford Handbook of the European Bronze Age

Download The Oxford Handbook of the European Bronze Age PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0199572860
Total Pages : 1012 pages
Book Rating : 4.1/5 (995 download)

DOWNLOAD NOW!


Book Synopsis The Oxford Handbook of the European Bronze Age by : Harry Fokkens

Download or read book The Oxford Handbook of the European Bronze Age written by Harry Fokkens and published by Oxford University Press. This book was released on 2013-06-27 with total page 1012 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of the European Bronze Age is a wide-ranging survey of a crucial period in prehistory during which many social, economic, and technological changes took place. Written by expert specialists in the field, the book provides coverage both of the themes that characterize the period, and of the specific developments that took place in the various countries of Europe. After an introduction and a discussion of chronology, successive chapters deal with settlement studies, burial analysis, hoards and hoarding, monumentality, rock art, cosmology, gender, and trade, as well as a series of articles on specific technologies and crafts (such as transport, metals, glass, salt, textiles, and weighing). The second half of the book covers each country in turn. From Ireland to Russia, Scandinavia to Sicily, every area is considered, and up to date information on important recent finds is discussed in detail. The book is the first to consider the whole of the European Bronze Age in both geographical and thematic terms, and will be the standard book on the subject for the foreseeable future.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

DOWNLOAD NOW!


Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Government and Markets

Download Government and Markets PDF Online Free

Author :
Publisher : Cambridge University Press
ISBN 13 : 0521118484
Total Pages : 579 pages
Book Rating : 4.5/5 (211 download)

DOWNLOAD NOW!


Book Synopsis Government and Markets by : Edward J. Balleisen

Download or read book Government and Markets written by Edward J. Balleisen and published by Cambridge University Press. This book was released on 2010 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: After two generations of emphasis on governmental inefficiency and the need for deregulation, we now see growing interest in the possibility of constructive governance, alongside public calls for new, smarter regulation. Yet there is a real danger that regulatory reforms will be rooted in outdated ideas. As the financial crisis has shown, neither traditional market failure models nor public choice theory, by themselves, sufficiently inform or explain our current regulatory challenges. Regulatory studies, long neglected in an atmosphere focused on deregulatory work, is in critical need of new models and theories that can guide effective policy-making. This interdisciplinary volume points the way toward the modernization of regulatory theory. Its essays by leading scholars move past predominant approaches, integrating the latest research about the interplay between human behavior, societal needs, and regulatory institutions. The book concludes by setting out a potential research agenda for the social sciences.

The Oxford Handbook of Local and Regional Democracy in Europe

Download The Oxford Handbook of Local and Regional Democracy in Europe PDF Online Free

Author :
Publisher : OUP Oxford
ISBN 13 : 0191628247
Total Pages : 810 pages
Book Rating : 4.1/5 (916 download)

DOWNLOAD NOW!


Book Synopsis The Oxford Handbook of Local and Regional Democracy in Europe by : John Loughlin

Download or read book The Oxford Handbook of Local and Regional Democracy in Europe written by John Loughlin and published by OUP Oxford. This book was released on 2012-11-08 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of Local and Regional Democracy in Europe analyses the state of play of democracy at the subnational level in the 27 member states of the EU plus Norway and Switzerland. It places subnational democracy in the context of the distinctive Anglo, the French, the German and Scandinavian state traditions in Europe asking to what extent these are still relevant today. The Handbook adapts Lijphart's theory of democracy and applies it to the subnational levels in all the country chapters. A key theoretical issue is whether subnational (regional and local) democracy is derived from national democracy or whether it is legitimate in its own right. Besides these theoretical concerns it focuses on the practice of democracy: the roles of political parties and interest groups and also how subnational political institutions relate to the ordinary citizen. This can take the form of local referendums or other mechanisms of participation. The Handbook reveals a wide variety of practices across Europe in this regard. Local financial systems also reveal a great variety. Finally, each chapter examines the challenges facing subnational democracy but also the opportunities available to them to enhance their democratic systems. Among the challenges identified are: Europeanization, globalization, but also citizens disaffection and switch-off from politics. Some countries have confronted these challenges more successfully than others but all countries face them. An important aspect of the Handbook is the inclusion of all the countries of East and Central Europe plus Cyprus and Malta, who joined the EU in 2004 and 2007. This is the first time they have been examined alongside the countries of Western Europe from the angle of subnational democracy.

A Guide to the European VAT Directives

Download A Guide to the European VAT Directives PDF Online Free

Author :
Publisher :
ISBN 13 : 9789087225186
Total Pages : 1668 pages
Book Rating : 4.2/5 (251 download)

DOWNLOAD NOW!


Book Synopsis A Guide to the European VAT Directives by : Julie Kajus

Download or read book A Guide to the European VAT Directives written by Julie Kajus and published by . This book was released on 2017 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor. "Published annually, this two-volume set provides a comprehensive overview of the most essential parts of VAT Directives in Europe. Volume 1 offers a systematic survey of the implications of the legal principles on indirect tax matters and of the VAT rules of the European Union in force, and a discussion of the case law of the Court of Justice of the European Union in indirect tax matters, particularly in VAT. Volume 2 provides an (unofficial) integrated text of Directive 77/388/EEC of 17 May 1977 (the Sixth Directive as amended by subsequent directives, treaties of accession and regulations), as applicable until 1 January 2007. The articles of Council Regulation (EC) No. 1777/2005 of 17 October 2005, laying down implementing measures, are indicated under the articles of the Sixth Directive to which they relate. The latest directive integrated into the text is Directive 2006/98/EC of 20 December 2006. This integrated text is unofficial in nature, since headings and footnotes have been added and, where relevant, the text of other directives inserted. On 28 November 2006, Directive 2006/112/EC on the common system of value added tax (the Recast of the First and Sixth VAT Directives) was adopted, entering into force on 1 January 2007. In order to improve the drafting quality, the text of the Sixth Directive has undergone numerous changes. Although the changes do not affect its substantive content, they do alter the format with the 53 articles of the Sixth Directive divided into 414 new articles, of which article 411 repeals the Sixth Directive as set out in this integrated text "