European State Aid and Tax Rulings PDF Download
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Author: Liza Lovdahl Gormsen
Publisher: Edward Elgar Publishing
ISBN: 1788972090
Category : Government aid
Languages : en
Pages : 195
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Book Description
This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.
Author: Liza Lovdahl Gormsen
Publisher: Edward Elgar Publishing
ISBN: 1788972090
Category : Government aid
Languages : en
Pages : 195
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Book Description
This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.
Author: Shihab al‑Din al‑Qarafi
Publisher: Yale University Press
ISBN: 0300191154
Category : Political Science
Languages : en
Pages : 353
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Book Description
Cover -- Half Title -- Title -- Copyright -- Dedication -- Contents -- Note on Transliteration and Usage -- Preface -- Translator's Introduction -- The Criterion for Distinguishing Legal Opinions from Judicial Rulings and the Administrative Acts of Judges and Rulers -- Introduction -- Question 1 -- Question 2 -- Question 3 -- Question 4 -- Question 5 -- Question 6 -- Question 7 -- Question 8 -- Question 9 -- Question 10 -- Question 11 -- Question 12 -- Question 13 -- Question 14 -- Question 15 -- Question 16 -- Question 17 -- Question 18 -- Question 19 -- Question 20 -- Question 21 -- Question 22 -- Question 23 -- Question 24 -- Question 25 -- Question 26 -- Question 27 -- Question 28 -- Question 29 -- Question 30 -- Question 31 -- Question 32 -- Question 33 -- Question 34 -- Question 35 -- Question 36 -- Question 37 -- Question 38 -- Question 39 -- Question 40 -- Notes -- Glossary of Names -- Glossary of Terms -- A -- B -- D -- F -- H -- I -- J -- K -- L -- M -- N -- Q -- R -- S -- T -- U -- W -- Z -- Bibliography -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W
Author:
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 16
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Book Description
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Letter rulings (Income tax)
Languages : en
Pages : 24
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Book Description
Author: Eva Steiner
Publisher: Springer
ISBN: 331916175X
Category : Law
Languages : en
Pages : 383
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Book Description
This work deals with the temporal effect of judicial decisions and more specifically, with the hardship caused by the retroactive operation of overruling decisions. By means of a jurisprudential and comparative analysis, the book explores several issues created by the overruling of earlier decisions. Overruling of earlier decisions, when it occurs, operates retrospectively with the effect that it infringes the principle of legal certainty through upsetting any previous arrangements made by a party to a case under long standing precedents established previously by the courts. On this account, in the recent past, a number of jurisdictions have had to deal with the prospect of introducing in their own systems the well-established US practice of prospective overruling whereby the court may announce in advance that it will change the relevant rule or interpretation of the rule but only for future cases. However, adopting prospective overruling raises a series of issues mainly related to the constitutional limits of the judicial function coupled by the practical difficulties attendant upon such a practice. This book answers a number of the questions raised by this practice. It makes use of the great reservoir of foreign legal experience that furnishes theoretical and practical ideas from which national judges may draw their knowledge and inspiration in order to be able to advise a rational method of dealing with time when they give their decisions.
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Mr.Christophe Waerzeggers
Publisher: International Monetary Fund
ISBN: 1484375041
Category : Business & Economics
Languages : en
Pages : 14
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Book Description
Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Author: United States. Social Security Administration
Publisher:
ISBN:
Category : Social security
Languages : en
Pages : 738
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Book Description
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Administration of the Internal Revenue Code
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 132
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Book Description
Author: John R. Vile
Publisher: Rowman & Littlefield Publishers
ISBN: 1442203862
Category : Law
Languages : en
Pages : 574
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Book Description
First published in 1954, this indispensable reference quickly became the gold standard for concise summaries of important U.S. Supreme Court cases. The only reference guide to Supreme Court cases organized both topically and chronologically within chapters so that readers understand how cases fit into a historical context, the 15th edition has been extensively revised to ensure that it remains the most up-to-date resource available. An essential resource for law students, lawyers, and everyone interested in our nation's Constitution and the Supreme Court decisions that explicate it.
