Author: Publisher:
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Book Description
Contribution À L'étude Du Droit International Fiscal Actuel
Author: Contribution a l'étude du droit international fiscal actuel
Author: Double imposition et évasion fiscale
Author: Octave BouéThe Oxford Handbook of International Tax Law
Author: Florian HaasePublisher: Oxford University Press
ISBN: 0192897683
Category : Law
Languages : en
Pages : 1185
Book Description
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
The United Nations in Global Tax Coordination
Author: Nikki J. TeoPublisher: Cambridge University Press
ISBN: 1009180460
Category : Law
Languages : en
Pages : 493
Book Description
This book reveals the missing international tax history of how the UN was ousted from global international tax policy making by developed countries.
Index
Author: Publisher: Martinus Nijhoff Publishers
ISBN: 9789004136991
Category : Law
Languages : en
Pages : 440
Book Description
The Academy is an institution for the study and teaching of Public and Private International Law and related subjects. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the Collected Courses of the Hague Academy of International Law. To access the abstract texts for this volume please click here
Jubilee Book
Author: René Jean DupuyPublisher: Brill Archive
ISBN: 9789028602632
Category : International law
Languages : en
Pages : 320
Book Description
Netherlands. Volume commemorating the 50th anniversary of the hague academy of international law and its historical evolution as an educational institution - covers research activities, enrolment patterns, administrative aspects, the organization of training courses, etc. References and statistical tables. Festschrift hague academy of international law (1923-1973).
Income from International Private Employment
Author: F. P. G. PötgensPublisher: IBFD
ISBN: 9087220014
Category : Law
Languages : en
Pages : 1057
Book Description
Considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD model. This book offers an analysis of these provisions as well as suggestions for improvements in the application and interpretation. It approaches the analysis from the perspective of five countries.
Beneficial Ownership in International Taxation
Author: Kuźniacki, BłażejPublisher: Edward Elgar Publishing
ISBN: 1802206078
Category : Law
Languages : en
Pages : 385
Book Description
This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.
Recueil Des Cours, Volume 86 (1954/II)
Author: Academie De Droit International De La HaPublisher: Martinus Nijhoff Publishers
ISBN: 9789028612327
Category : Law
Languages : fr
Pages : 740
Book Description
The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .