Search Results

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

Journey Through European And International Taxation - Liber Amicorum In Honour Of Peter Essers

~~129,85€~~ 116,87€ 10% OFF

 To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials.The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following:<ul><li>developing sustainable corporate tax governance;</li><li>tax whistleblowing;</li><li>transfer pricing;</li><li>balancing qualitative and quantitative approaches to tax research;</li><li>necessity to reach something close to ‘equal treatment’ between the upper and lower social classes;</li><li>consent and democracy;</li><li>tax rebellions;</li><li>tax evasion and tax avoidance;</li><li>taxation of cross-border remote workers and their employers;</li><li>mitigation of double taxation of income earned by entertainers and sportspersons; and</li><li>the international tax treaty network.</li></ul>More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
ENGLISH

Journey Through European And International Taxation - Liber Amicorum In Honour Of Peter Essers

~~129,85€~~ 116,87€ 10% OFF

 To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials.The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following:<ul><li>developing sustainable corporate tax governance;</li><li>tax whistleblowing;</li><li>transfer pricing;</li><li>balancing qualitative and quantitative approaches to tax research;</li><li>necessity to reach something close to ‘equal treatment’ between the upper and lower social classes;</li><li>consent and democracy;</li><li>tax rebellions;</li><li>tax evasion and tax avoidance;</li><li>taxation of cross-border remote workers and their employers;</li><li>mitigation of double taxation of income earned by entertainers and sportspersons; and</li><li>the international tax treaty network.</li></ul>More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
ENGLISH

International Juridical Double Taxation From An Ability-To-Pay Perspective Under Eu Law

by Maria Júlia Ildefonso Mendonça

115,28€ + 10% CARD

 The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book - the first in-depth treatment of this perspective - enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces.Every aspect of the matter is rigorously examined, including the following: <ul><li> important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852;</li><li> legal means and methods designed to eliminate international juridical double taxation and the policies underlying them;</li><li> freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers;</li><li> consideration of expenses related to economic activity and personal and family circumstances; and</li><li> in-depth discussion of taxation of income derived from source versus residence Member State.</li></ul> Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation.The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.
ENGLISH

International Juridical Double Taxation From An Ability-To-Pay Perspective Under Eu Law

by Maria Júlia Ildefonso Mendonça

115,28€ + 10% CARD

 The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this groundbreaking book provides a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law. The book - the first in-depth treatment of this perspective - enables taxpayers facing international juridical double taxation to understand how their ability to pay is protected under EU law and the limitations that protection faces.Every aspect of the matter is rigorously examined, including the following: <ul><li> important differences between the traditional notion of double taxation and the current definition under Council Directive 2017/1852;</li><li> legal means and methods designed to eliminate international juridical double taxation and the policies underlying them;</li><li> freedoms of movement as prohibitions that limit the exercise of Member States’ taxing powers;</li><li> consideration of expenses related to economic activity and personal and family circumstances; and</li><li> in-depth discussion of taxation of income derived from source versus residence Member State.</li></ul> Throughout the book, the author refers to the case law of the CJEU on both international juridical double taxation and taxpayers’ ability to pay, as well as the relevant academic literature, allowing the reader to understand the current state of EU law on these matters and their relation.The author’s remarkable venture into this challenging field, with a deeply informed construction of instrumental categories and critical review of their content, culminates with a viable reformulation of the serious and growing problem of international juridical double taxation. The book will be welcomed by taxation professionals in practice, policymakers, and academia.
ENGLISH

Platforms In Eu Vat Law - A Legal Analysis Of The Supply Of Goods

by Christina Pollak

168,28€ + 10% CARD

 Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following:<ul><li>The qualification of the sale of goods through platforms;</li><li>supply of the platform service to the underlying supplier;</li><li>supply of the platform service to the customer;</li><li>supply of goods from the underlying supplier to the customer;</li><li>supplies from third countries;</li><li>the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package;</li><li>chain transactions;</li><li>determination of the place of supply;</li><li>chargeable event and chargeability of VAT;</li><li>taxable amount;</li><li>applicable rates and exemptions;</li><li>platform’s recordkeeping obligations;</li><li>accompanying customs measures;</li><li>return of goods and warranty cases; and</li><li>future of effective and efficient VAT collection.</li></ul>The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business.<h3> </h3>Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
ENGLISH

Platforms In Eu Vat Law - A Legal Analysis Of The Supply Of Goods

by Christina Pollak

168,28€ + 10% CARD

 Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following:<ul><li>The qualification of the sale of goods through platforms;</li><li>supply of the platform service to the underlying supplier;</li><li>supply of the platform service to the customer;</li><li>supply of goods from the underlying supplier to the customer;</li><li>supplies from third countries;</li><li>the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package;</li><li>chain transactions;</li><li>determination of the place of supply;</li><li>chargeable event and chargeability of VAT;</li><li>taxable amount;</li><li>applicable rates and exemptions;</li><li>platform’s recordkeeping obligations;</li><li>accompanying customs measures;</li><li>return of goods and warranty cases; and</li><li>future of effective and efficient VAT collection.</li></ul>The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business.<h3> </h3>Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
ENGLISH

Cooperative Compliance - A Multi-Stakeholder And Sustainable Approach To Taxation

by Jeffrey Owens e Jonathan Leigh Pemberton

119,25€ + 10% CARD

 National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: <ul> <li>the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?);</li> <li>model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.);</li> <li>the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations);</li> <li>how to develop a methodology to measure the cost and benefits of cooperative compliance programmes;</li> <li>detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and</li> <li>how to communicate a cooperative compliance programme to obtain trust from society.</li> </ul> The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
ENGLISH

Cooperative Compliance - A Multi-Stakeholder And Sustainable Approach To Taxation

by Jeffrey Owens e Jonathan Leigh Pemberton

119,25€ + 10% CARD

 National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: <ul> <li>the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?);</li> <li>model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.);</li> <li>the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations);</li> <li>how to develop a methodology to measure the cost and benefits of cooperative compliance programmes;</li> <li>detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and</li> <li>how to communicate a cooperative compliance programme to obtain trust from society.</li> </ul> The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
ENGLISH

Corporate Tax Base In The Light Of The Ias/Ifrs And Eu Directive 2013/34: A Comparative Approach

188,15€ + 10% CARD

 The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards - international accounting standards (IAS) and international financial reporting standards (IFRS) - and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil.Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more:<ul><li>- criterion of evaluation of alternative fixed assets based on revaluated amounts;</li><li>- criterion based on fair value;</li><li>- provisions applicable to income statements, notes, reports, and financial statements;</li><li>- rules applicable to the publication of documents;</li><li>- transparency in payments to governments;</li><li>- dispositions on exemptions;</li><li>- hierarchy of general provisions and principles;</li><li>- balance sheet and profit and loss account;</li><li>- simplifications for small and medium-sized enterprises (SMEs);</li><li>- system of creditors’ protection; and</li><li>- protection of investors’ interests.</li></ul>This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.
ENGLISH

Transfer Pricing Aspects Of Intra-Group Financing

by Raffaele Petruzzi

210,68€ + 10% CARD

 For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinational enterprises has led to an intense focus on transfer pricing between related companies, principally on account of the very attractive tax advantages made possible. Inevitably, numerous countries have established transfer pricing legislation designed to combat the distortions and manipulations that are inherent in such transactions. This important book, one of the first in-depth analysis of the current worldwide working of transfer pricing in intra-group financing and its resonance in law, presents the relevant issues related to loans, financial guarantees, and cash pooling; analyses an innovative possible approach to these issues; and describes new methodologies that can be implemented in practice in order to make intra-group financing more compliant with efficient corporate financing decisions and the generally accepted OECD arm’s length principle.Comparing the tax measures implemented in the corporate tax law systems of forty countries, this study investigates such aspects of intra-group financing as the following:<ul><li>- corporate finance theories, studies, and surveys regarding financing decisions;</li><li>- application of the arm’s length principle to limit the deductibility of interest expenses;</li><li>- impact of the OECD’s Base Erosion and Profit Shifting (BEPS) project;</li><li>- transfer pricing issues related to intra-group financing;</li><li>- credit risk in corporate finance;</li><li>- rationales utilized by credit rating agencies; and</li><li>- the assessment of arm’s length nature of intra-group financing.</li></ul>The author describes ways in which the application of the arm’s length principle can be strengthened and how the related risk of distortion and manipulation can be minimized. The solutions and methodologies proposed are applicable to any business sector.Given that determination of the arm’s length nature of transactions between related companies is one of the most difficult tasks currently faced by taxpayers and tax administrations around the world, this thorough assessment and analysis will prove extraordinarily useful for in-house and advisory practitioners, corporate officers, academics, international organizations, and government officials charged with finding effective responses to the serious issues raised. In addition to its well-researched analysis, the book’s comparative overview of how loans, financial guarantees, and cash pooling are currently addressed by OECD Member States and by their national courts is of great practical value in business decision making.
ENGLISH

Insurance In European Vat - Current And Preferred Treatment In The Light Of The New Zealand And Australian Gst Systems

by Marta Papis-Almansa

188,15€ + 10% CARD

 Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand''s simple, comprehensive goods and services tax (GST) - called ''the world''s purest value-added tax'' - and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in -depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English.Among the underlying issues and topics treated by the two systems covered are the following:<ul><li>- who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent;</li><li>- what constitutes a supply of insurance and consideration for such a supply;</li><li>- what transactions fall within the scope of the VAT Directive''s exemption for insurance; and</li><li>- drawing a line between insurance and saving.</li></ul>The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries.Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.Marta Papis-Almansa obtained her doctorate from Lund University in Sweden, and has published articles in several leading journals. Her masters thesis received an award from Ernst & Young.
ENGLISH

Eu Citizenship And Direct Taxation

by Erik Ros

184,18€ + 10% CARD

 Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of European Court of Justice (ECJ) on the clash between the EU principle of free movement and Member States’ direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation and will immediately engage tax practitioners and scholars. The author asks (and answers) the question: Has the willingness at EU level to make EU citizenship a key driver behind the integration process come at the expense of national direct tax autonomy?The book’s incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States’ direct tax rules includes in-depth discussion of the following elements and more:<ul><li>- the concept of EU citizenship in the EU’s constitutional and institutional development;</li> <li>- how the ECJ has interpreted the concept of free movement with regard to economically inactive persons;</li> <li>- how the notion of EU citizenship has widened the ECJ’s view on treaty access;</li> <li>- how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU’s constitutional context; and</li><li>- numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon</li></ul>This is the first book to investigate in such detail how the ECJ has tried to reconcile specific national direct tax rules with the general EU principle of free movement of persons from the perspective of EU citizenship. This book explains that the ECJ is in the process of reconceptualizing the market freedoms relating to the free movement of persons, also in the area of direct taxation, as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book is sure to be itself of great influence in the practice and study of taxation in the EU.
ENGLISH

Eu Tax Law And Policy In The 21st Century - Traditional And Innovative Trial Practice In A Changing World

178,88€ + 10% CARD

 Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as:<ul><li>- non-discrimination;</li><li>- state aid rules;</li><li>- fundamental freedoms;</li><li>- discretionary power of national tax authorities;</li><li>- tax competition in the internal market;</li><li>- cross-border exchange of tax information;</li> <li>- corporate tax harmonization;</li> <li>- EU and Member States’ external relations; and</li><li>- the limits of judicial authority in tax policy.</li></ul>As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
ENGLISH

Information Asymmetries In Eu Vat

by Frank J.G. Nellen

209,35€ + 10% CARD

 "Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In its up-to-date overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. As a result of his in-depth treatment of the subject, the author establishes the following:<ul><li>- to what extent information asymmetries in EU VAT have legal implications (e.g., VAT assessments, fines) for the taxable person;</li> <li>- to what extent information asymmetries shouldhave legal implications for the taxable person, taking into account the legal principles applicable in EU VAT;</li> <li>- to what extent positive EU VAT law indeed implies the risk of information asymmetries and any associated unjustified legal implications; and</li> <li>- to what extent legal remedies should be employed to avoid or to reduce information asymmetries for the taxable person.</li> </ul>This is the first book to conduct thorough research into the causes and legal implications of information asymmetries, as well as the instruments which can be employed to counter their materialization. As such, it will be of inestimable value to practitioners, legislators, policymakers, entrepreneurs, judicial professionals, and academics concerned with EU VAT law."
ENGLISH

Limitation On Benefits Clauses In Double Taxation Conventions

by Felix Alberto Vega Borrego

249,10€ + 10% CARD

 Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping - whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax - can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following:<ul><li>- definition of the concepts of person and residence provided in the OECD model;</li><li>- concept of beneficial owner;</li><li>- application of domestic anti-avoidance rules;</li><li>- adoption of specific provisions to counter the phenomenon of treaty shopping;</li><li>- determination of sufficient nexus with the state of residence or a real business purpose;and</li> <li>- possible consequences of the incompatibility of LOB clauses with EU law.</li></ul>This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.
ENGLISH

Real Estate Investment Trusts In Europe - Europeanising Tax Regimes

by Wolfgang Speckhahn

174,90€ + 10% CARD

 It is well known that investments in real estate provide relatively stable yields compared with stock market volatility, so it is not surprising that, with globalisation, investors have pursued such opportunities across borders, especially where foreign countries offer beneficial tax regimes. Nor it is surprising that states should fear erosion of their tax base in the presence of such investments. This groundbreaking book - the first in-depth comparative analysis of taxation of real estate investment trusts (REITs) in different European Union (EU) Member States - investigates the impact of EU law on direct taxation in the case of REITs, and whether EU policies in this area have led national legislators to adjust their REIT regimes. Presenting detailed case studies of three EU Member States - France (a well-established REIT regime), Bulgaria (a new accession state) and Spain (a recent REIT regime) - this book explores the idea of a harmonised EU REIT, and whether harmonisation among national REIT regimes may be possible. Among the issues and topics arising in the course of the presentation are the following: <ul><li>- ‘goodness of fit’ and adaptational soft pressure;</li> <li>- relevant case law from the European Court of Justice, including both tax and company law;</li> <li>- ‘REIT shopping’;</li> <li>- noncompliance of REIT regimes with EU law; and</li> <li>- criteria for the ‘misfit’ analysis of REIT regimes and potential infringements of EU law.</li> <ul>The analysis ultimately documents conditions and circumstances for the creation of a harmonised ‘Euro-REIT’ by assessing the level of change on the area of direct taxation within the Member States which would be needed for such a creation to become reality, identifying common themes across different legal systems that could assist the harmonisation of laws. Throughout, a holistic view is taken, linking tax and company law with considerations of sovereignty, policy and culture.In its structured framework comparing REIT regimes, this incomparable study takes a giant step towards overcoming resistance to a common REIT taxation regime in the EU. As the first comparative study of REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanisation policy and theory, it is sure to be welcomed by practitioners, academics and policymakers in European law and international taxation as well as European studies.
ENGLISH

Combating Tax Avoidance In The Eu - Harmonization And Cooperation In Direct Taxation

185,50€ + 10% CARD

 Following each Member State''s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation.With contributions from both prominent tax academics and Spain''s delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following:<ul><li>- the development of the EU Strategy towards Aggressive Tax Planning;</li><li>- recent tax-related jurisprudence of the European Court of Justice;</li><li>- the Anti-Tax Avoidance Directive;</li><li>- tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries;</li><li>- code of conduct for business taxation;</li><li>- automatic exchange of information;</li><li>- country-by-country reporting;</li><li>- arbitration in tax matters;</li><li>- external strategy for effective taxation regarding non-EU countries;</li><li>- competition and state aid developments in direct taxation;</li><li>- the Common Consolidated Tax Base; and</li><li>- digital significant presence and permanent establishment.</li></ul>As the EU pursues its ambitious tax agenda, taxation''s contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book''s unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
ENGLISH

Time And Tax: Issues In International, Eu, And Constitutional Law - Issues In International, Eu, And Constitutional Law

143,10€ + 10% CARD

 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:<ul><li>- time limits within which relief must be requested;</li><li>- statutes of limitation for claiming a tax refund;</li><li>- transitional issues relating to changes in tax treaties;</li><li>- attribution of profits and expenses to a moving or closed-down business;</li><li>- effect of tax-related CJEU decisions and EU directives;</li><li>- compliance of exit tax regimes with free movement;</li><li>- limits of retroactivity under principles protected by the EU Charter and the ECHR; and</li><li>- conflict between efficiency of taxation and individual rights.</li></ul>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.
ENGLISH

Sales Promotion Techniques And Vat In The Eu

by Nathalie Wittock

152,38€ + 10% CARD

 Sales promotion techniques, or SPTs, are a common facet of consumer life, with many companies offering price reductions, bonuses, or other deals in order to attract or retain customers. Although VAT on advertising costs is in principle fully deductible, problems frequently arise when products are supplied as part of a sales promotion. This book provides the first in-depth investigation of the extent to which the current VAT treatment in the EU of the various SPTs corresponds to the core properties of the VAT, with particular attention to the so-called neutrality principle. With nuanced precision, the author catalogs the SPTs commonly used in practice. Then, revealing serious inconsistencies among the relevant rulings of the European Court of Justice, she goes on to propose specific amendments to the VAT Directive. Focusing on the importance for VAT of determining the presence of an SPT, she thoroughly analyzes such aspects of the VAT-SPT relationship as the following: <ul> <li>What are the key considerations for effectively determining whether the supply of a benefit upon fulfillment of a certain condition by a customer constitutes an SPT or a barter?</li> <li>To what extent are the VAT consequences of the use of SPTs compliant with the principle of neutrality?</li> <li>What distinguishes the VAT treatment of an SPT whereby a sales promotor both finances and supplies a benefit from that of an SPT whereby a sales promotor finances but does not himself supply a benefit?</li> <li>What legislative changes can be made in order to reach a more ideal and clear VAT treatment of SPTs in the EU? Not only considering the principle of neutrality, but also the other key features and principles of EU VAT.</li> </ul> The research is conducted mainly through a review of European legislation, policy documents, and CJEU case law and the Belgian interpretation thereof. Where room is left for different interpretations, some viewpoints of EU VAT in the Netherlands and the United Kingdom, as well as in the corresponding system of New Zealand, are considered. With the finely tuned analysis presented in this book, practitioners can ensure an appropriate argumentation on the VAT treatment of SPTs with national tax authorities or before courts. As the first overall study on the VAT treatment of SPTs, clearly discussing the issues and legislative gaps and making concrete suggestions for future legislation, it is sure to be welcomed also by academics and EU policymakers.
ENGLISH

International Exchange Of Information And The Protection Of Taxpayers

by Tonny Schenk-Geers

229,23€ + 10% CARD

 In an increasingly globalized world economy, the OECD, UN, as well as the EU consider cooperation between States as a crucial instrument to achieve different, but related tax-related goals, ranging from the correct and fair levying of taxes to the ‘battles’ against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these expectations the international rules on the subject have changed considerably during the last three or four years.The focus of this work is the legal position of the taxpayer in the exchange of tax-related information between States. In that regard the book addresses four main questions:<ul><li>When exchanging information, do States have a legal duty to protect the interests of their internal taxpayers/suppliers of information, apart from the obligation to protect the interests of the contracting States?</li><li>If the last question is answered in the affirmative, can this duty be fulfilled under the current rules concerning the international exchange of information?</li><li>Within this framework, what are the interests of States and taxpayers to be weighed?</li><li>How can the legal protection of taxpayers supplying information be best achieved?</li></ul>
ENGLISH

Combating Tax Avoidance In The Eu - Harmonization And Cooperation In Direct Taxation

185,50€ + 10% CARD

 Following each Member State''s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation.With contributions from both prominent tax academics and Spain''s delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following:<ul><li>- the development of the EU Strategy towards Aggressive Tax Planning;</li><li>- recent tax-related jurisprudence of the European Court of Justice;</li><li>- the Anti-Tax Avoidance Directive;</li><li>- tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries;</li><li>- code of conduct for business taxation;</li><li>- automatic exchange of information;</li><li>- country-by-country reporting;</li><li>- arbitration in tax matters;</li><li>- external strategy for effective taxation regarding non-EU countries;</li><li>- competition and state aid developments in direct taxation;</li><li>- the Common Consolidated Tax Base; and</li><li>- digital significant presence and permanent establishment.</li></ul>As the EU pursues its ambitious tax agenda, taxation''s contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book''s unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
ENGLISH

Time And Tax: Issues In International, Eu, And Constitutional Law - Issues In International, Eu, And Constitutional Law

143,10€ + 10% CARD

 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:<ul><li>- time limits within which relief must be requested;</li><li>- statutes of limitation for claiming a tax refund;</li><li>- transitional issues relating to changes in tax treaties;</li><li>- attribution of profits and expenses to a moving or closed-down business;</li><li>- effect of tax-related CJEU decisions and EU directives;</li><li>- compliance of exit tax regimes with free movement;</li><li>- limits of retroactivity under principles protected by the EU Charter and the ECHR; and</li><li>- conflict between efficiency of taxation and individual rights.</li></ul>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.
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