Law

ENGLISH

Fundamentals Of Eu Vat Law

by Ad Van Doesum, Frank Nellen, Herman Van Kesteren e Simon Cornielje

~~115,28€~~ 103,75€ 10% OFF

 Value added tax (VAT) is responsible for generating almost EUR 1200 billion per year in tax revenues across the European Union - revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following:<ul><li>sources of EU VAT law, including principles derived from CJEU case law;</li><li>principles underlying the EU VAT system;</li><li>relations among the layers of VAT law - primary and secondary EU law, national law;</li><li>how to apply the VAT legislation and case law;</li><li>allocation of taxing rights (place of supply rules),</li><li>invoicing requirements and other administrative obligations;</li><li>exemptions, the taxable amount and the new VAT rates structure;</li><li>the right of deduction of input VAT;</li><li>intra-Community transactions, importation and exportation;</li><li>e-commerce, distance sales rules, platforms and the one-stop-shop mechanism;</li><li>immovable property;</li><li>holding companies and dealings in shares; and</li><li>how far a national court must and can go in interpreting national provisions in light of the VAT Directive and the principles underlying the VAT system.</li></ul> The book follows the structure of the VAT Directive/VAT determination scheme with additional topical chapters on immovable property, intra-Community transactions, importation and exportation of goods, and shares and other securities. With its detailed attention to the meaning and interpretation of the most prominent legislative provisions and court rulings, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system and abundance of references to case law and literature make it an indispensable reference for all tax law professionals, including legislators, judges and researchers.
ENGLISH

Contributions Of The Cjeu And The Ecthr In The Field Of Taxpayers' Procedural Safeguards

by Lyubomir Antonov

45,66€ + 10% CARD

 Doctoral Thesis / Dissertation from the year 2023 in the subject Law - Tax / Fiscal Law, University of Strasbourg (Centre for International and European Studies), course: European Tax Law, language: English, abstract: The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.
ENGLISH

Interest Limitation For Tax Legislation In The European Union. An Obstruction Of Fundamental Freedoms?

by The Duy Anh Nguyen

34,24€ + 10% CARD

 Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 2,0, Rhine-Waal University of Applied Sciences, language: English, abstract: Tax planning is a practice used by many corporations in order to minimise their tax paid while being able to maximise their profits. One common way to undertake such conduct is by increasing the negative components of the tax base computation, for example, the interest expense deductibility. This practice is deemed harmful by many lawmakers, as it will imperil its tax legislation. Hence, to tackle this behaviour, the European Union has adopted an Anti-Tax Avoidance Directive in 2016, where the rules on interest expense as a tax planning tool are addressed in Article 4. The Directive is to be transposed into the Member States tax laws. Nevertheless, there are some concerns on the comparability between the national rules implementing this Directive and the existing fundamental freedoms that are the cornerstone of the European Union. This thesis examines the possible infringements of the Directive s transposition to the fundamental freedoms enshrined in the Treaty of the Functioning of the European Union. Some recommendations with regard to ameliorating the identified incompatibilities are also given by using comparative legal research.
ENGLISH

Taxation Principles And Practices In Nigeria

by Johnbest Churchill

45,69€ + 10% CARD

 Academic Paper from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 4.5, National Open University of Nigeria, language: English, abstract: Taxation is perhaps the oldest recognized profession in the world. It has always been with us, it is still with us, and it will continue to be with us. According to chapter two, verse one of St. Luke's gospel of the Holy Bible which reported the birth of our Lord Jesus Christ with a decree from Augustus Ceasar that all the world should be taxed. "and it came to pass in those days that there went a decree from Ceasar Augustus that all the world should be taxed;" (and this taxing was first made when Cyrenious was governor of Asyria). This Biblical record is perhaps the origin of taxation. Taxation may be defined as the compulsory contribution imposed by a public authority, irrespective of the amount of services rendered to the taxpayer in return. Taxation can also be defined according to Ola (1987) as the demand made by the Government of a country for compulsory payment of money by the citizens of the country. Tabansi (1997) says tax is a levy imposed by the Government against the income, profit or wealth of the individual, partnership and corporate organization. The above definitions emphasizes the fact that taxation is a compulsory levy or contribution that is imposed by the Government on the people resident in the country. Since it is a compulsory payment made either directly or indirectly, refusal to comply becomes an offence, which attracts punishment. Taxation is divided into various types such as Income Tax, Corporation Tax, Capital Gain Tax etc. In Nigeria, tax is levied by the authority of Federal Government Income Tax Management Act of 1961 (ITMA) and subsequent amendment, including the finance (Miscellaneous Taxation Provisions) Decree 1992 and the finance (Miscellaneous Provisions) Decree 1997. The tax year of most government establishment is based on the fiscal year, which is the normal calendar year and ranges from 1st January to 31st December of the same year. This income tax year is also called the year of assessment, for instance the 1999 year of assessment is the 1999 fiscal year.
ENGLISH

Regulation Of Taxation On Electronic Commerce In Tanzania. An Analysis Of The Role Of The Law

by Datius Didace

42,25€ + 10% CARD

 Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 23.3.2, Mzumbe University, language: English, abstract: This study explores three specific research questions: Is the absence of clear law governing taxation of e-commerce the main challenge facing taxation of e-commerce in Tanzania? Does the tax legislation in Tanzania effectively help toward achieving tax compliance on electronic commerce in Tanzania? How effective is the Tanzanian legal framework and the regulatory pieces of machinery on the taxation of e-commerce in Tanzania? The research assumes that, the challenges in respect of taxation of e-Commerce are centered on determination of value of supply of goods and services, permanent establishment and place of supply of goods and services and also payment services in Electronic Business Transaction. All these challenges which have not well been articulated by the tax laws in Tanzania makes the Government to lose revenue from taxation of E-commerce. Based on taxation of electronic commerce including all people involved in selling and buying of products online like taxation of income to the people who sell products like shoe clothes, domestic equipment, transport facilities, Cars, Laptops, and other products by using websites, Instagram, WhatsApp status as well as by attaching their products on YouTube consumer based retail sites and get customers finally to sell their products and trading in product services using computer networks such as the internet. This revenue loss is particularly worrying to governments that rely heavily on tax revenue as a source of funding their fiscal programs. To provide a better understanding of this critical but complex subject, this study explores the issues related to e-commerce taxation through a review of relevant extant literature. It analyzes the challenges posed by the growth of e-commerce and makes proposals on how e-commerce can be developed with proper tax regulations by articulating key policy recommendations that will aid/inform the establishment of a sound regulatory framework for e-commerce taxation. The study has important legal and policy recommendations which, if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of Electronic Commerce.
ENGLISH

Changes In Corporate Effective Tax Rates Over The Past 25 Years - An Empirical Replication

by Andre Hermann Frank

21,69€ + 10% CARD

 Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 1.3, University of Mannheim, language: English, abstract: This paper investigates trends in the corporate effective tax rate by replicating the renowned paper of Dyreng et al. published in 2016. Corporate effective tax rates have considerably declined over the period of 1988-2021. Both purely domestic firms and multinationals have seen a decline in effective tax rates with domestics having lower mean effective tax rates than their internationally operating peers. Moreover, both foreign and domestic effective tax rates have decreased for multinationals. Little of the decrease in effective tax rate can be explained by analysing the impact of firm characteristics and tax legislations.
ENGLISH

Tax Management And Service Delivery To Community In Kole-District Local Government - A Case Study Of Bala Sub County

by Byawele Jairus Wangusa

21,72€ + 10% CARD

 Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 1, , language: English, abstract: This paper is about tax management and service delivery to community in Kole-District local government. The provision of public services by the government, through the process of decentralization, is a necessity for community development. Tax Management deals with filing of returns, getting the accounts audited, deducting tax at source etc. Tax management helps the tax manager to be responsible for keeping businesses in line with various government tax laws which include local, state, and federal tax regulations. They use measures and improve policies for handling various areas that involve taxes. Tax Managers are also responsible for performing estimations, assessing, planning, and research and supervise audits. A company tax manager s primary role is designing, applying, and supervising the tax plan for the company. The Ministry of Local Government (MOLG), is a cabinet-level government ministry of Uganda. It is responsible for the creation, supervision and guidance of sustainable, efficient and effective service delivery in the decentralized system of governance. The ministry is responsible for the harmonization and support of all local government functions, to cause positive socio-economic transformation of Uganda. In addition to that, Local Government were given the mandate to raise their own revenue to finance their activities. Local Revenue collection refers to the procedures put in place by different Local Government agencies in collecting all assessed revenue as pre-determined in the budgets and work plans on due dates.
ENGLISH

Income Tax Planning In Pakistan - A Case Study Of Tax Saving Instruments In Pakistan Under Income Tax Ordinance 2001

by Fatima Tariq

15,99€ + 10% CARD

 Case Study from the year 2019 in the subject Law - Tax / Fiscal Law, grade: A, , course: Legal Research and Writing, language: English, abstract: The present study is a descriptive type of research because it analyzes the different types oftax saving instruments given under Income Tax Ordinance, 2001. In order to narrow down the topic and to provide a qualitative research paper, this research paper provides different tax saving instrument for individual persons (not company) under the Ordinance. In order to access the perception of legal experts, interview of tax law experts were conducted. Income Tax is the tax that an individual pay on his income. The Income Tax Ordinance, 2001 forms the main body of the statue law on income tax in Pakistan. Under this Ordinance, total income is the aggregate of income under five heads i.e. salary, income from property, income from business, income from capital gains and income from other sources like dividend, royalty etc.
ENGLISH

Taxation Of The Digital Economy - A Case Study Of International And National Legal And Policy Frameworks (Kenya)

by Gillian Neky

42,27€ + 10% CARD

 Bachelor Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: A, University of Nairobi (School of Law), course: Dissertation, language: English, abstract: This dissertation explores the concept of the digital economy, its rapid growth, and the tax challenges it has introduced, both locally and internationally. It examines the general characteristic of a sovereign state and its inherent right to tax source on income generated within its jurisdiction. The dissertation attempts to investigate the taxability of the digital economy where business is conducted without the requirement of a physical presence, a pre-requisite for tax administration. How can states and especially Kenya detect permanent establishment, for purposes of tax administration, for an economy that is heavily reliant on intangible assets and a business model based on data, network effects, and user-generated content. It therefore, focuses and looks at the scope of Kenya's legislative and policy frameworks and its effectiveness in taxing the digital economy. Digital businesses and especially multinational digital enterprises have been able to take advantage of the tax laws and policies that were written for an industrial age and are ill suited for today s digital economy. The Action Plan on Base Erosion and Profit Shifting, by the Organization for Economic Co- operation and Development set out to answer the fundamental issues of BEPS (aggressive tax avoidance planning strategies), but it in itself fell short of expectations as it was not able to recommend practical, implementable solutions that would close the gaps that exist in the digital economy tax administration. The findings revealed that BEPS is not a single problem faced by all states but states face different BEPS problems and evaluate them from their own state-centred perspectives. Hence, the development of many interim measures by different states to tax the digital economy as the international community is still trying to come to a consensus on the possible, practical solutions. The current Kenyan tax framework on taxation of the digital economy is obscure as only recent Bills tabled in Parliament try and address the issue in depth. In light of the findings of this research, it was established that the problem is not so heavy on laws and regulation on taxation of goods sold electronically, but rather, implementation of the applicable laws where they exist. The paper finally recommends possible amendments to the Kenyan legal framework and the proposed amendments are assessed by means of comparison with what has taken place in other jurisdictions.
ENGLISH

Digital Permanent Establishments - Useful Recommendations For Swiss Based Multinational Enterprises In Light Of The New Developments Under Oecd / G20 Beps Action 7 And Action 1

by Lukas Staehli

42,27€ + 10% CARD

 Master's Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: 1.5, , language: English, abstract: The key objectives of this work is to outline the impact respectively challenges of the proposed new digital PE concept, notably on Swiss headquartered MNEs and to derive recommendations and potential solutions for these enterprises from a consulting standpoint. The OECD/G20 as well as the Inclusive Framework on BEPS are currently aiming to find an international tax consensus for a long-term solution, which could have a significant impact on the international corporate tax and transfer pricing landscape. The on-going tax challenges raised by the digital economy emphasize the fundamental tax policy issues. The new proposal by the OECD and EU would alter the current permanent establishment ("PE") concept in a significant way and thus have a strong influence on cross-border transactions of multinational enterprises ("MNEs"). These developments, which relate mostly to the terms nexus and profit allocation under international tax law, may affect many MNEs respectively their businesses. The outcomes may reshape the international allocation of profits (and losses) mechanism, and, moreover, the (re-)allocation of those profits (and losses) between the residence jurisdictions and the source or market/user jurisdictions. While big user/consumer markets are often located in emerging states, which are pushing for a bigger stake in global tax revenues, Switzerland as a relatively small country with stark export activities seems to be strongly affected. Recommendations for multinational enterprises in light of the new permanent establishment developments under OECD / G20 BEPS Action 7 and Action 1.
ENGLISH

Cpa Tax - 2025

by Azhar Ul Haque Sario

~~17,25€~~ 15,53€ 10% OFF

 Dive into the world of taxes with CPA Tax: 2025! This comprehensive guide covers everything from ethics and federal tax regulations to individual income tax and business structures. It breaks down complex topics like property transfer taxes, flow-through entities, and the differences between C and S corporations. Learn about taxpayer rights, penalties for noncompliance, and the roles of tax professionals. Explore agency relationships, contract law, and creditor-debtor scenarios. Whether you''re a seasoned tax professional or just starting out, this book has something for you.This book stands out by providing a clear and concise explanation of complex tax laws. It goes beyond basic concepts to offer practical guidance on navigating real-world tax situations. With its focus on ethics and compliance, CPA Tax: 2025 helps you build a strong foundation in tax principles while staying up-to-date on the latest regulations. It''s your one-stop resource for mastering the intricacies of the US tax system.
ENGLISH

Fundamentals Of Transfer Pricing - Volume 1: Principles And Practice

~~218,63€~~ 196,77€ 10% OFF

 <a>Fundamentals of Transfer Pricing</a>Volume 1: Principles and PracticeEdited by Raffaele Petruzzi, Giammarco Cottani & Michael LangTransfer pricing is one of the most important and complex topics in international taxation. Recognising its significance, most countries in the world have introduced transfer pricing rules in their domestic tax systems. This book, the first of a three-volume series, explains in a clear and simple manner the most important transfer pricing topics, with a collection of incisive and wide-ranging perspectives from representatives of academia, tax law practice, multinational companies, advisory groups, national tax authorities, and international organisations from all over the globe.The contributions collectively offer a comprehensive guide to the practical application of transfer pricing rules, covering various aspects as the following:<ul><li> introduction to transfer pricing;</li><li> accurate delineation and recognition of actual transactions;</li><li> transfer pricing methods;</li><li> comparability analysis;</li><li> transfer pricing audits and litigation;</li><li> administrative approaches to preventing and resolving transfer pricing disputes;</li><li> transfer pricing documentation;</li><li> attribution of profits to permanent establishments;</li><li> transfer pricing and specific transactions;</li><li> use of new technologies in transfer pricing; and</li><li> interplay between transfer pricing and other rules.</li></ul>This book delves into both foundational concepts and emerging trends in transfer pricing, providing readers with the tools to understand its dynamic application in real-world scenarios. By analysing examples, case studies, and the implications of recent judicial precedents, it bridges the gap between fundamental principles and practical implementations.The application of transfer pricing legislation remains one of the most challenging tasks for taxpayers and tax authorities around the world. With this comprehensive source of practical guidance, tax lawyers, in-house tax counsels, government officials, academics, advisory firms, and the business community worldwide will have all the support they need to move forward in tackling this complex aspect of the current tax environment.
ENGLISH

Fundamentals Of Transfer Pricing - Volume 1: Principles And Practice

~~218,63€~~ 196,77€ 10% OFF

 <a>Fundamentals of Transfer Pricing</a>Volume 1: Principles and PracticeEdited by Raffaele Petruzzi, Giammarco Cottani & Michael LangTransfer pricing is one of the most important and complex topics in international taxation. Recognising its significance, most countries in the world have introduced transfer pricing rules in their domestic tax systems. This book, the first of a three-volume series, explains in a clear and simple manner the most important transfer pricing topics, with a collection of incisive and wide-ranging perspectives from representatives of academia, tax law practice, multinational companies, advisory groups, national tax authorities, and international organisations from all over the globe.The contributions collectively offer a comprehensive guide to the practical application of transfer pricing rules, covering various aspects as the following:<ul><li> introduction to transfer pricing;</li><li> accurate delineation and recognition of actual transactions;</li><li> transfer pricing methods;</li><li> comparability analysis;</li><li> transfer pricing audits and litigation;</li><li> administrative approaches to preventing and resolving transfer pricing disputes;</li><li> transfer pricing documentation;</li><li> attribution of profits to permanent establishments;</li><li> transfer pricing and specific transactions;</li><li> use of new technologies in transfer pricing; and</li><li> interplay between transfer pricing and other rules.</li></ul>This book delves into both foundational concepts and emerging trends in transfer pricing, providing readers with the tools to understand its dynamic application in real-world scenarios. By analysing examples, case studies, and the implications of recent judicial precedents, it bridges the gap between fundamental principles and practical implementations.The application of transfer pricing legislation remains one of the most challenging tasks for taxpayers and tax authorities around the world. With this comprehensive source of practical guidance, tax lawyers, in-house tax counsels, government officials, academics, advisory firms, and the business community worldwide will have all the support they need to move forward in tackling this complex aspect of the current tax environment.
ENGLISH

Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin?

by Emma Van Doornik

~~235,85€~~ 212,27€ 10% OFF

 Goods imported to any EU Member State are subject to tariff rates determined by a multilayered classification sys-tem that challenges both uniformity and legal certainty in the EU. The thorough research undertaken in the book - the first incisive, in-depth treatment of EU tariff classification - uncovers situations where the application of the rules prioritizes uniformity at the expense of legal certainty and proposes viable measures that can be undertaken to mitigate and/or effectively remedy the consequences of this imbalance in the EU.Aspects of EU tariff classification such as the following are discussed:<ul><li>the problematic nature of the EU’s Binding Tariff Information (BTI) system;</li><li>financial interests of the EU, Member States, and traders in tariff classification;</li><li>difficulty of tariff classification due to the abundance of sources;</li><li>role of the CJEU in uniform tariff classification;</li><li>grounds for the revocation of a BTI;</li><li>post-clearance recovery of duties;</li><li>right of access to court in case of tariff classification disputes; and</li><li>potential establishment of an EU tariff classification Appeal Body.</li></ul>The author clearly describes potential improvements to EU tariff classification measures and procedures that could effectively remedy infringements of legal certainty and at the same time could increase uniformity.Of value to practitioners and policymakers in tax law and customs law, as well as to academics in those fields, the book’s comprehensive description of the layered structure of tariff classification and its extensive discussion of taxpayers’ rights in EU customs law will greatly assist in presenting customs-related cases before national and EU courts with awareness of the legal remedies available. Customs officials will benefit from its thorough guidance on EU tariff classification practices and the BTI system.
ENGLISH

Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin?

by Emma Van Doornik

~~235,85€~~ 212,27€ 10% OFF

 Goods imported to any EU Member State are subject to tariff rates determined by a multilayered classification sys-tem that challenges both uniformity and legal certainty in the EU. The thorough research undertaken in the book - the first incisive, in-depth treatment of EU tariff classification - uncovers situations where the application of the rules prioritizes uniformity at the expense of legal certainty and proposes viable measures that can be undertaken to mitigate and/or effectively remedy the consequences of this imbalance in the EU.Aspects of EU tariff classification such as the following are discussed:<ul><li>the problematic nature of the EU’s Binding Tariff Information (BTI) system;</li><li>financial interests of the EU, Member States, and traders in tariff classification;</li><li>difficulty of tariff classification due to the abundance of sources;</li><li>role of the CJEU in uniform tariff classification;</li><li>grounds for the revocation of a BTI;</li><li>post-clearance recovery of duties;</li><li>right of access to court in case of tariff classification disputes; and</li><li>potential establishment of an EU tariff classification Appeal Body.</li></ul>The author clearly describes potential improvements to EU tariff classification measures and procedures that could effectively remedy infringements of legal certainty and at the same time could increase uniformity.Of value to practitioners and policymakers in tax law and customs law, as well as to academics in those fields, the book’s comprehensive description of the layered structure of tariff classification and its extensive discussion of taxpayers’ rights in EU customs law will greatly assist in presenting customs-related cases before national and EU courts with awareness of the legal remedies available. Customs officials will benefit from its thorough guidance on EU tariff classification practices and the BTI system.
ENGLISH

Comparative Income Taxation - A Structural Analysis

by Brian J. Arnold, Graeme S. Cooper e Hugh J Ault

~~184,18€~~ 165,76€ 10% OFF

 Comparative Income TaxationA Structural AnalysisFifth EditionEdited by Hugh J. Ault, Brian J. Arnold & Graeme S. CooperIn complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires—hence, the great significance of this outstanding book, highly acclaimed through four previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from 11 of the world’s most important national taxation systems—Australia, Canada, China, France, Germany, India, Japan, The Netherlands, Sweden, the United Kingdom and the United States—each contribute their particular expertise to a study of major structural issues of income tax design.Individually authored country descriptions outline the climate and institutional framework in which each of the 11 national taxation systems’ substantive tax rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following:<ul><li> classification of business entities;</li><li> taxation of corporations and their shareholders;</li><li> corporate organization and restructuring;</li><li> taxation of partnerships;</li><li> residence and source taxation;</li><li> controlled foreign company rules;</li><li> restrictions on the deduction of inte...
ENGLISH

Comparative Income Taxation - A Structural Analysis

by Brian J. Arnold, Graeme S. Cooper e Hugh J Ault

~~184,18€~~ 165,76€ 10% OFF

 Comparative Income TaxationA Structural AnalysisFifth EditionEdited by Hugh J. Ault, Brian J. Arnold & Graeme S. CooperIn complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires—hence, the great significance of this outstanding book, highly acclaimed through four previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from 11 of the world’s most important national taxation systems—Australia, Canada, China, France, Germany, India, Japan, The Netherlands, Sweden, the United Kingdom and the United States—each contribute their particular expertise to a study of major structural issues of income tax design.Individually authored country descriptions outline the climate and institutional framework in which each of the 11 national taxation systems’ substantive tax rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following:<ul><li> classification of business entities;</li><li> taxation of corporations and their shareholders;</li><li> corporate organization and restructuring;</li><li> taxation of partnerships;</li><li> residence and source taxation;</li><li> controlled foreign company rules;</li><li> restrictions on the deduction of inte...
Fiscal State Aid Schemes - Selectivity And Limits To Enforcement

by Sophia Piotrowski

~~137,80€~~ 124,02€ 10% OFF

 Fiscal State Aid SchemesSelectivity and Limits to EnforcementSophia PiotrowskiTaxation is a core area of a State’s sovereignty and therefore highly sensitive to State aid control. This thoroughgoing study fully explains the architecture of EU State aid law as applied to fiscal aid schemes and elucidates the legal consequences of infringements in the context of State aid.Focusing on the criterion of selective advantage under Article 107(1) TFEU and on the limits to recovery in the enforcement of State aid law, the author explores the current state of play after nearly 25 years of an ever more significant role of fiscal State aid law, emphasizing its ongoing uncertainties and potential modifications. The analysis relies on a case law approach that reveals the ways in which the objectives of State aid control are limited both by Member States’ fiscal sovereignty and by taxpayer rights. Issues and topics include the following:<ul><li> the role of the general principles of EU law as case-by-case limits to State aid enforcement;</li><li> how the application of the selectivity test depends on the design of the tax measure in question;</li><li> particularities of different types of taxes under State aid law;</li><li> the role of the principle of protection of legitimate expectation in State aid law; and</li><li> the structural problem that taxpayers are not in a position to notify aid to the Commission.</li></ul>The author confronts the allegedly overly broad reading of material State aid law and the supposedly unjust consequences of infringements of State aid law, offering deeply informed recommendations and an outlook for future developments.This comprehensive and well-structured exposition provides an in-depth understanding of the status quo of EU State aid law as applied to Member States’ tax measures. With extensive detail on the highly controversial legal consequence of recovery, it places the debate on fiscal State aid law in a broad context, exploring a wide range of taxes and tax measures and identifying an analytical framework underlying the case law of the CJEU. Professionals concerned with taxation in Europe - whether legal practitioners, jurists, policymakers, or academics - will have everything they need to understand the current dynamics.
Fiscal State Aid Schemes - Selectivity And Limits To Enforcement

by Sophia Piotrowski

~~137,80€~~ 124,02€ 10% OFF

 Fiscal State Aid SchemesSelectivity and Limits to EnforcementSophia PiotrowskiTaxation is a core area of a State’s sovereignty and therefore highly sensitive to State aid control. This thoroughgoing study fully explains the architecture of EU State aid law as applied to fiscal aid schemes and elucidates the legal consequences of infringements in the context of State aid.Focusing on the criterion of selective advantage under Article 107(1) TFEU and on the limits to recovery in the enforcement of State aid law, the author explores the current state of play after nearly 25 years of an ever more significant role of fiscal State aid law, emphasizing its ongoing uncertainties and potential modifications. The analysis relies on a case law approach that reveals the ways in which the objectives of State aid control are limited both by Member States’ fiscal sovereignty and by taxpayer rights. Issues and topics include the following:<ul><li> the role of the general principles of EU law as case-by-case limits to State aid enforcement;</li><li> how the application of the selectivity test depends on the design of the tax measure in question;</li><li> particularities of different types of taxes under State aid law;</li><li> the role of the principle of protection of legitimate expectation in State aid law; and</li><li> the structural problem that taxpayers are not in a position to notify aid to the Commission.</li></ul>The author confronts the allegedly overly broad reading of material State aid law and the supposedly unjust consequences of infringements of State aid law, offering deeply informed recommendations and an outlook for future developments.This comprehensive and well-structured exposition provides an in-depth understanding of the status quo of EU State aid law as applied to Member States’ tax measures. With extensive detail on the highly controversial legal consequence of recovery, it places the debate on fiscal State aid law in a broad context, exploring a wide range of taxes and tax measures and identifying an analytical framework underlying the case law of the CJEU. Professionals concerned with taxation in Europe - whether legal practitioners, jurists, policymakers, or academics - will have everything they need to understand the current dynamics.
ENGLISH

Customary International Law And Tax Jurisdiction

by Celine Braumann

~~127,20€~~ 114,48€ 10% OFF

 Customary International Law and Tax JurisdictionCéline BraumannLittle attention has been paid to the pervasive effects of customary international law in contemporary issues of international taxation. Customary international law influences states’ bargaining power in treaty negotiations, serves as a gap-filler for issues not regulated by treaties, and informs the interpretation of tax treaties by judges and administrative agencies. This study represents the most comprehensive and robust empirical analysis of customary international tax law to date. It adds the - formerly absent - voice of a public international lawyer to the conversation. Using a novel and carefully theorized methodology for the identification of customary international law concerning international tax law, the author approaches the subject through an assessment of three crucial jurisdictional issues: <ul><li> the nexus principle, which specifies how a state must be connected to a subject or object to exercise tax jurisdiction;</li><li> the norms that govern the cross-border taxation of corporate business profits; and</li><li> the nexus of ownership and control and, by extension, the role of the corporate veil in contemporary international tax law.</li></ul>A central contribution of this book is its new data set that compares the relevant practice of 80 states, providing a much larger and more geographically representative sample than any previous study. The book also includes an in-depth discussion on how customary limits to tax jurisdiction relate to current reform proposals spearheaded by the OECD/G20 Inclusive Framework and by the UN General Assembly, as well as unilateral measures such as digital services taxes. It thereby furnishes new insights to the debate on their conformity with or divergence from the normative status quo of international tax law. At its core, this book seeks to foster intra-disciplinary dialogue between international tax lawyers and public international lawyers by offering an accessible analysis of a complex interaction; a feature that will benefit academics, practitioners and policymakers in both fields.
ENGLISH

Customary International Law And Tax Jurisdiction

by Celine Braumann

~~127,20€~~ 114,48€ 10% OFF

 Customary International Law and Tax JurisdictionCéline BraumannLittle attention has been paid to the pervasive effects of customary international law in contemporary issues of international taxation. Customary international law influences states’ bargaining power in treaty negotiations, serves as a gap-filler for issues not regulated by treaties, and informs the interpretation of tax treaties by judges and administrative agencies. This study represents the most comprehensive and robust empirical analysis of customary international tax law to date. It adds the - formerly absent - voice of a public international lawyer to the conversation. Using a novel and carefully theorized methodology for the identification of customary international law concerning international tax law, the author approaches the subject through an assessment of three crucial jurisdictional issues: <ul><li> the nexus principle, which specifies how a state must be connected to a subject or object to exercise tax jurisdiction;</li><li> the norms that govern the cross-border taxation of corporate business profits; and</li><li> the nexus of ownership and control and, by extension, the role of the corporate veil in contemporary international tax law.</li></ul>A central contribution of this book is its new data set that compares the relevant practice of 80 states, providing a much larger and more geographically representative sample than any previous study. The book also includes an in-depth discussion on how customary limits to tax jurisdiction relate to current reform proposals spearheaded by the OECD/G20 Inclusive Framework and by the UN General Assembly, as well as unilateral measures such as digital services taxes. It thereby furnishes new insights to the debate on their conformity with or divergence from the normative status quo of international tax law. At its core, this book seeks to foster intra-disciplinary dialogue between international tax lawyers and public international lawyers by offering an accessible analysis of a complex interaction; a feature that will benefit academics, practitioners and policymakers in both fields.
ENGLISH

Fundamentals Of Eu Vat Law

by Ad Van Doesum, Frank Nellen, Herman Van Kesteren e Simon Cornielje

~~115,28€~~ 103,75€ 10% OFF

 Value added tax (VAT) is responsible for generating almost EUR 1200 billion per year in tax revenues across the European Union - revenues that play a huge role in budgetary policymaking in the Member States. This extremely useful book provides not only a thorough description of the current state of EU VAT law but also a detailed explanation of the system’s rationale and its legislative provisions. It puts the elements of the system in perspective and shows how they are linked to each other. The focus lies on the rules which can be deduced from the sources of EU VAT law and on their application in practice. The systematic presentation covers such issues and topics as the following:<ul><li>sources of EU VAT law, including principles derived from CJEU case law;</li><li>principles underlying the EU VAT system;</li><li>relations among the layers of VAT law - primary and secondary EU law, national law;</li><li>how to apply the VAT legislation and case law;</li><li>allocation of taxing rights (place of supply rules),</li><li>invoicing requirements and other administrative obligations;</li><li>exemptions, the taxable amount and the new VAT rates structure;</li><li>the right of deduction of input VAT;</li><li>intra-Community transactions, importation and exportation;</li><li>e-commerce, distance sales rules, platforms and the one-stop-shop mechanism;</li><li>immovable property;</li><li>holding companies and dealings in shares; and</li><li>how far a national court must and can go in interpreting national provisions in light of the VAT Directive and the principles underlying the VAT system.</li></ul> The book follows the structure of the VAT Directive/VAT determination scheme with additional topical chapters on immovable property, intra-Community transactions, importation and exportation of goods, and shares and other securities. With its detailed attention to the meaning and interpretation of the most prominent legislative provisions and court rulings, this book serves as an incomparable guide for practitioners. Its emphasis on the rationale and systematics of the EU VAT system and abundance of references to case law and literature make it an indispensable reference for all tax law professionals, including legislators, judges and researchers.
ENGLISH

Marvellous Connections Between Esg And Taxation - How Can Taxes Contribute To A More Sustainable World

by Luis Wolf Trzcina

~~135,15€~~ 121,64€ 10% OFF

 When we consider taxes as not merely paying an obligation but as a contribution to a more equitable society, we have taken a giant step toward supporting environmental and social initiatives, encouraging responsible business practices, and driving innovation. This extraordinary book explores the intersection of ESG (Environmental, Social, and Governance) and taxation, offering a comprehensive perspective on how ESG can positively influence sustainable finance, tax compliance, transparency, and corporate responsibility.Drawing not only on the historical significance of taxation in fostering progress but also on the Japanese concept of ikigai (sense of fulfilment) and the humanist psychology associated with Victor Frankl, the author’s strikingly original approach to tax law pulls together new perspectives on a variety of current global concerns around taxation, including the following:<ul><li>social pressure on investors;</li><li>ethical supply chain;</li><li>digital economy and fair share of taxes;</li><li>profit shifting and the BEPS project;</li><li>transfer pricing;</li><li>the European Green Deal;</li><li>extractive industries transparency initiative;</li><li>tax effects of carbon credits;</li><li>promise of ‘green hydrogen’; and</li><li>executive compensation linked to ESG performance.</li></ul>The analysis shows that when companies and tax professionals integrate ESG principles into their tax approach, they align their contributions with a broad commitment to positive change because they strengthen both their reputational capital and societal impact and clearly distance themselves from the common toxic practices so widely excoriated in the tax literature.The analysis will also empower tax professionals with the tools, insights, and mindset to leverage tax policies as catalysts for sustainable development; tax as an instrument to impact behaviour. This book serves as a practical guide for corporate executives and policymakers who seek to understand how ESG-aligned tax practices affect public perception and stakeholder trust, and thus assist them in crafting strategies that enhance brand reputation and credibility and create a positive impact on civil society worldwide.
ENGLISH

Marvellous Connections Between Esg And Taxation - How Can Taxes Contribute To A More Sustainable World

by Luis Wolf Trzcina

~~135,15€~~ 121,64€ 10% OFF

 When we consider taxes as not merely paying an obligation but as a contribution to a more equitable society, we have taken a giant step toward supporting environmental and social initiatives, encouraging responsible business practices, and driving innovation. This extraordinary book explores the intersection of ESG (Environmental, Social, and Governance) and taxation, offering a comprehensive perspective on how ESG can positively influence sustainable finance, tax compliance, transparency, and corporate responsibility.Drawing not only on the historical significance of taxation in fostering progress but also on the Japanese concept of ikigai (sense of fulfilment) and the humanist psychology associated with Victor Frankl, the author’s strikingly original approach to tax law pulls together new perspectives on a variety of current global concerns around taxation, including the following:<ul><li>social pressure on investors;</li><li>ethical supply chain;</li><li>digital economy and fair share of taxes;</li><li>profit shifting and the BEPS project;</li><li>transfer pricing;</li><li>the European Green Deal;</li><li>extractive industries transparency initiative;</li><li>tax effects of carbon credits;</li><li>promise of ‘green hydrogen’; and</li><li>executive compensation linked to ESG performance.</li></ul>The analysis shows that when companies and tax professionals integrate ESG principles into their tax approach, they align their contributions with a broad commitment to positive change because they strengthen both their reputational capital and societal impact and clearly distance themselves from the common toxic practices so widely excoriated in the tax literature.The analysis will also empower tax professionals with the tools, insights, and mindset to leverage tax policies as catalysts for sustainable development; tax as an instrument to impact behaviour. This book serves as a practical guide for corporate executives and policymakers who seek to understand how ESG-aligned tax practices affect public perception and stakeholder trust, and thus assist them in crafting strategies that enhance brand reputation and credibility and create a positive impact on civil society worldwide.
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