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Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440
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Book Description
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: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. 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.
Author: Rossella Miceli
Publisher: Springer Nature
ISBN: 3030887359
Category : Law
Languages : en
Pages : 268
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Book Description
This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.
Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440
Get Book Here
Book Description
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: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. 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.
Author: Antonina Bakardjieva Engelbrekt
Publisher: Springer Nature
ISBN: 3030350053
Category : Political Science
Languages : en
Pages : 282
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Book Description
This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship has been prompted by the actions of some member state governments as they question fundamental EU values and principles and refuse to implement common decisions seemingly on the basis of narrowly defined national interests. Furthermore, Brexit forces the EU for the first time to face the prospect of a major member state preparing to leave the Union. Are these developments heralding the return of the nation-state, and if so, in what form? Is the national revival a lasting phenomenon that will affect the EU for a long time to come, or is it a transitory trend? This book takes an interdisciplinary approach to answer these questions. It brings together scholars from economics, law, and political science to provide insights into the multifaceted relations between the Union and its member states from different perspectives. All chapters are based on up-to-date research findings, succinct assessments of the current state of affairs and ongoing debates about the direction of European integration. The book concludes by offering policy recommendations at European and national levels.
Author: Pier Luigi Parcu
Publisher: Edward Elgar Publishing
ISBN: 1788975251
Category : Law
Languages : en
Pages : 264
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Book Description
The recent State Aid Modernization has decentralized the enforcement of State aid law. In particular, under the General Block Exemption Regulation a number of aid schemes do not require the preventive “check” by the European Commission, while national courts play a growing role in private enforcement of State aid law. This insightful book analyzes the enforcement of State aid law in the aftermath of the State Aid Modernization, identifying a number of emerging trends at the national and EU level.
Author: Christiana HJI Panayi
Publisher: Bloomsbury Publishing
ISBN: 1849469547
Category : Law
Languages : en
Pages : 384
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Book Description
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.
Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409047
Category : Law
Languages : en
Pages : 467
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Book Description
Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law“Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
Author: Eleanor M. Fox
Publisher: Edward Elgar Publishing
ISBN: 1786430843
Category : Law
Languages : en
Pages : 392
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Book Description
This clear and concise textbook presents EU competition law in political, economic and comparative context. It combines excerpts from key EU rulings with discussions of enforcement policy issues and comparisons with US antitrust cases. Untangling the complex set of factors driving individual outcomes, it is the perfect companion for any student or practitioner in the field.
Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709410940
Category : Law
Languages : en
Pages : 312
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Book Description
CJEU – The most important cases in the field of direct Taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Author: Confucius
Publisher: Fv Editions
ISBN:
Category : Religion
Languages : en
Pages : 72
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Book Description
Attributed to Confucius and Zengzi, "The Great Learning" is one of the "Four Books" in Confucianism. "The Doctrine of the Mean", attributed to Zisi, the only grandson of Confucius, is both a doctrine of Confucianism and also the title of one of the Four Books of Confucian philosophy.
Author: Fergus M. Bordewich
Publisher: Simon and Schuster
ISBN: 1451692110
Category : History
Languages : en
Pages : 416
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Book Description
"The little known story of perhaps the most productive Congress in US history, the First Federal Congress of 1789-1791. The First Congress was the most important in US history, says prizewinning author and historian Fergus Bordewich, because it established how our government would actually function. Had it failed--as many at the time feared it would--it's possible that the United States as we know it would not exist today. The Constitution was a broad set of principles. It was left to the members of the First Congress and President George Washington to create the machinery that would make the government work. Fortunately, James Madison, John Adams, Alexander Hamilton, and others less well known today, rose to the occasion. During two years of often fierce political struggle, they passed the first ten amendments to the Constitution; they resolved bitter regional rivalries to choose the site of the new national capital; they set in place the procedure for admitting new states to the union; and much more. But the First Congress also confronted some issues that remain to this day: the conflict between states' rights and the powers of national government; the proper balance between legislative and executive power; the respective roles of the federal and state judiciaries; and funding the central government. Other issues, such as slavery, would fester for decades before being resolved. The First Congress tells the dramatic story of the two remarkable years when Washington, Madison, and their dedicated colleagues struggled to successfully create our government, an achievement that has lasted to the present day."--Publisher website.
