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Author: Dennis Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
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Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Author: Dennis Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
Get Book Here
Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Author: Jeff Handmaker
Publisher: Cambridge University Press
ISBN: 1108497942
Category : History
Languages : en
Pages : 265
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Book Description
Critically explores how international law is mobilised, by global and local actors, to achieve or block global justice efforts.
Author: Davíd Thór Björgvinsson
Publisher: Edward Elgar Publishing
ISBN: 1785361872
Category : Law
Languages : en
Pages : 201
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Book Description
What are the theoretical and practical issues relating to the intersection between domestic and international law? This important new book discusses how general theories, including monism and dualism, transpire in practice. The author examines several key areas: the rules relating to treaty making and the ratification of treatises, the doctrine of automatic incorporation and transformation, the direct effect of international norms in the domestic system, and a discussion of the principle of consistent interpretation. With a focus on the European Convention on Human Rights, the author concludes that, although traditional theories are still relevant, they fall short in grasping the complexity of the different ways in which the legislator and the courts have given effect to international law on the domestic level. Students and scholars of international and domestic law will find this book to be useful in their studies. It will also be of interest to academics, judges, and practicing lawyers.
Author: Meyer, Olaf
Publisher: Edward Elgar Publishing
ISBN: 1789902665
Category : Law
Languages : en
Pages : 503
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Book Description
The public policy exception in private international law is designed to provide a national backstop in the application of foreign laws. This book provides detailed and practical comparative coverage of the use of public policy in the context of private international law across a number of important jurisdictions spanning three continents.
Author: Aust, Helmut P.
Publisher: Edward Elgar Publishing
ISBN: 1788973283
Category : Law
Languages : en
Pages : 501
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Book Description
This groundbreaking Research Handbook provides a comprehensive analysis and assessment of the impact of international law on cities. It sheds light on the growing global role of cities and makes the case for a renewed understanding of international law in the light of the urban turn.
Author: Barbara Koremenos
Publisher: Cambridge University Press
ISBN: 1316586375
Category : Political Science
Languages : en
Pages : 457
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Book Description
Every year, states negotiate, conclude, sign, and give effect to hundreds of new international agreements. Koremenos argues that the detailed design provisions of such agreements matter for phenomena that scholars, policymakers, and the public care about: when and how international cooperation occurs and is maintained. Theoretically, Koremenos develops hypotheses regarding how cooperation problems like incentives to cheat can be confronted and moderated through law's detailed design provisions. Empirically, she exploits her data set composed of a random sample of international agreements in economics, the environment, human rights and security. Her theory and testing lead to a consequential discovery: considering the vagaries of international politics, international cooperation looks more law-like than anarchical, with the detailed provisions of international law chosen in ways that increase the prospects and robustness of cooperation. This nuanced and sophisticated 'continent of international law' can speak to scholars in any discipline where institutions, and thus institutional design, matter.
Author: Wayne Sandholtz
Publisher: Edward Elgar Publishing
ISBN: 1783473983
Category : Law
Languages : en
Pages : 609
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Book Description
What is the relationship between politics and international law? Inspired by comparative politics and socio-legal studies, this Research Handbook develops a novel framework for comparative analysis of politics and international law at different stages of governance and in different governance systems. It applies the framework in a wide range of fields—from human rights and environmental standards, to cyber conflict and intellectual property—to show how the relationship between politics and international law varies depending on the sites where it unfolds.
Author: Lianne J. M. Boer
Publisher: Cambridge University Press
ISBN: 1108484832
Category : Law
Languages : en
Pages : 249
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Book Description
Explores the role of international legal scholars in the construction of legal knowledge, looking at examples from the cyberwar debate.
Author: Jean d’Aspremont
Publisher: Edward Elgar Publishing
ISBN: 1783474688
Category : Law
Languages : en
Pages : 957
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Book Description
Concepts shape how we understand and participate in international legal affairs. They are an important site for order, struggle and change. This comprehensive and authoritative volume introduces a large number of concepts that have shaped, at various points in history, international legal practice and thought; intimates at how the many projects of international law have grappled with, and influenced, the world through certain concepts; and introduces new concepts into the discipline.
Author: Margaretha Wewerinke-Singh
Publisher: Bloomsbury Publishing
ISBN: 1509918450
Category : Law
Languages : en
Pages : 214
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Book Description
The last decade has witnessed an increasing focus on the relationship between climate change and human rights. Several international human rights bodies have expressed concern about the negative implications of climate change for the enjoyment of human rights, and the Paris Agreement is the first multilateral climate agreement to refer explicitly to states' human rights obligations in connection with climate change. Yet despite this, there are still significant gaps in our understanding of the role of international human rights law in enhancing accountability for climate action or inaction. As the Paris Agreement has shifted the focus of the climate change regime towards voluntary action, and the humanitarian impacts of climate change are increasingly being felt around the world, accountability for climate change has become an increasingly salient issue. This book offers a timely and comprehensive analysis of the legal issues related to accountability for the human rights impact of climate change, drawing on the state responsibility regime. It explains when and where state action relating to climate change may amount to a violation of human rights, and evaluates various avenues of legal redress available to victims. The overall analysis offers a perceptive insight into the potential of innovative rights-based climate actions to shape climate and energy policies around the world.
