Assessment and Recovery of Tax Incentives in the EC and the WTO PDF Download
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Author: Raymond H. C. Luja
Publisher: Intersentia nv
ISBN: 905095278X
Category : Subsidies
Languages : en
Pages : 317
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Book Description
This book enables readers with a tax background to place taxation in the perspective of trade subsidy regulation. For experts in the field of EC state aid regulation and/or the WTO Subsidies Agreement it provides insight in certain tax aspects of both regimes.
Author: Raymond H. C. Luja
Publisher: Intersentia nv
ISBN: 905095278X
Category : Subsidies
Languages : en
Pages : 317
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Book Description
This book enables readers with a tax background to place taxation in the perspective of trade subsidy regulation. For experts in the field of EC state aid regulation and/or the WTO Subsidies Agreement it provides insight in certain tax aspects of both regimes.
Author: Diheng Xu
Publisher: Springer Nature
ISBN: 9819911648
Category : Law
Languages : en
Pages : 270
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Book Description
The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO’s subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business related to China, EU and international trade can be very interested in this book. Policymakers in both China and EU can also get valuable knowledge and inspiration from the book.
Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9041123717
Category : Law
Languages : en
Pages : 776
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Book Description
WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations. This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.
Author: Paulo Penteado Neto
Publisher: AuthorHouse
ISBN: 1467054569
Category : Business & Economics
Languages : en
Pages : 217
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Book Description
International Trade Subsidy Rules and Tax and Financial Export Incentives is an inquiry into the interrelations between international trade subsidy rules and the use of tax and financial export incentives by developing countries. Its central claim is that developing countries should be allowed to adopt - based on their right to development - certain such incentives without violating the World Trade Organization (WTO) rules concerning subsidies. It advances the idea that the right to development of developing and least-developed countries (LDCs) entitles them to use tax and financial export incentives vis--vis comparatively more developed nations. However, in order to actualize this right, the existing WTO regulations must go through a process of revision. This process should craft an exception, available exclusively to developing countries and LDCs, allowing them to apply fiscal and financial export incentives against countries with a higher level of development, without being accused of granting prohibited subsidies. As a result of this policy reform, the WTO itself would incorporate development and fair/just trade concerns into its regulatory framework, providing an exceptional treatment for a patently exceptional situation. In doing so, the WTO would be contributing to a more equal international trade scene and a more developed and freer world.
Author: D.S. Smit
Publisher: Kluwer Law International B.V.
ISBN: 9041140743
Category : Law
Languages : en
Pages : 864
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Book Description
In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Author: Kateryna Zelenska
Publisher: BRILL
ISBN: 9004353690
Category : Business & Economics
Languages : en
Pages : 473
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Book Description
Grain Subsidies in Ukraine is the first attempt to examine impact of international trade law on Ukrainian policies in the cereals sector. The author focuses on instruments of state support for agricultural producers. Those are examined in their compliance with Ukraine’s WTO commitments. The other central component of the book is the effect of the EU-Ukraine Association Agreement on the the country’s policy space. The treaty contains legal approximation provisions, which may have a farreaching impact on Ukrainian agricultural regulation. In this regard, the agreement is compared to other free trade agreements signed by Ukraine. Another focal point is the question to what extent Ukraine could make use of the EU agricultural aid practice. Although certain EU experience is found to be useful, the book generally advocates reducing distortive policies in Ukraine by substituting subsidies with market-based instruments.
Author: Sigrid Hemels
Publisher: Springer
ISBN: 9812878327
Category : Business & Economics
Languages : en
Pages : 249
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Book Description
This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries.
Author: Christoph Marchgraber
Publisher: Kluwer Law International B.V.
ISBN: 9041194118
Category : Law
Languages : en
Pages : 460
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Book Description
Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.
Author: Marjaana Helminen
Publisher: IBFD
ISBN: 9087220960
Category : Direct taxation
Languages : en
Pages : 453
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Book Description
This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.
Author: Isabelle Richelle
Publisher: Springer
ISBN: 3662530554
Category : Law
Languages : en
Pages : 283
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Book Description
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
