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Advanced Issues in International and European Tax Law

2015-12-03 Law
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Release : 2015-12-03
Genre : Law
Kind : eBook
Book Rating : 547/5 ( reviews)

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Book Synopsis Advanced Issues in International and European Tax Law by : Christiana HJI Panayi

Download or read book Advanced Issues in International and European Tax Law written by Christiana HJI Panayi. This book was released on 2015-12-03. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Advanced Issues in European and International Tax Law

2015 Taxation
Download Advanced Issues in European and International Tax Law PDF Online Free

Author :
Release : 2015
Genre : Taxation
Kind : eBook
Book Rating : 428/5 ( reviews)

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Book Synopsis Advanced Issues in European and International Tax Law by : Christiana HJI Panayi

Download or read book Advanced Issues in European and International Tax Law written by Christiana HJI Panayi. This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt: "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 Union 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."--Résumé de l'éditeur.

Advanced Introduction to International Tax Law

2019 Double taxation
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Author :
Release : 2019
Genre : Double taxation
Kind : eBook
Book Rating : 498/5 ( reviews)

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Book Synopsis Advanced Introduction to International Tax Law by : Reuven S. Avi-Yonah

Download or read book Advanced Introduction to International Tax Law written by Reuven S. Avi-Yonah. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.

Time and Tax: Issues in International, EU, and Constitutional Law

2018-12-20 Law
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Release : 2018-12-20
Genre : Law
Kind : eBook
Book Rating : 642/5 ( reviews)

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Book Synopsis Time and Tax: Issues in International, EU, and Constitutional Law by : Werner Haslehner

Download or read book Time and Tax: Issues in International, EU, and Constitutional Law written by Werner Haslehner. This book was released on 2018-12-20. Available in PDF, EPUB and Kindle. Book excerpt: Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Advanced Introduction to International Tax Law

2015-02-27 Law
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Release : 2015-02-27
Genre : Law
Kind : eBook
Book Rating : 375/5 ( reviews)

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Book Synopsis Advanced Introduction to International Tax Law by : Reuven S. Avi-Yonah

Download or read book Advanced Introduction to International Tax Law written by Reuven S. Avi-Yonah. This book was released on 2015-02-27. Available in PDF, EPUB and Kindle. Book excerpt: 'Avi-Yonah's Advanced Introduction to International Taxation Law is a compact and accessible guide to the field. In effect, he has given us two books in one. The first is a very useful general guide to the basics of the rules and how they work in practice, with illuminating international comparisons to the often distinctive U.S. rules. The second is a clear and spirited defense of Avi-Yonah's particular views about international tax policy. These do not attract consensus in the field - nor do anyone else's views - but they can help stimulate further thinking about these complicated and important issues.'- Daniel Shaviro, New York University, USAdvanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax.Systems of taxation deviate between jurisdictions and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.

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