Author: Josephine Steiner
Publisher: Oxford University Press, USA
ISBN: 0199641854
Category : Law
Languages : en
Pages : 862
Book Description
'EU Law' covers both the institutions of the EU and the substantive law they produce. The new constitution is introduced, its aims and the reasons for its negotiation. Pedagogical features have been incorporated into this edition making the text easier to navigate
Steiner & Woods EU Law
Author: Josephine Steiner
Publisher: Oxford University Press, USA
ISBN: 0199641854
Category : Law
Languages : en
Pages : 862
Book Description
'EU Law' covers both the institutions of the EU and the substantive law they produce. The new constitution is introduced, its aims and the reasons for its negotiation. Pedagogical features have been incorporated into this edition making the text easier to navigate
Publisher: Oxford University Press, USA
ISBN: 0199641854
Category : Law
Languages : en
Pages : 862
Book Description
'EU Law' covers both the institutions of the EU and the substantive law they produce. The new constitution is introduced, its aims and the reasons for its negotiation. Pedagogical features have been incorporated into this edition making the text easier to navigate
Inside the EU Code of Conduct Group
Author: Martijn F. Nouwen
Publisher:
ISBN: 9789087227074
Category : Business enterprises
Languages : en
Pages : 601
Book Description
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
Publisher:
ISBN: 9789087227074
Category : Business enterprises
Languages : en
Pages : 601
Book Description
This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union.
Research Handbook on European State Aid Law
Author: E. Szyszczak
Publisher: Edward Elgar Publishing
ISBN: 0857936425
Category : Business & Economics
Languages : en
Pages : 457
Book Description
ÔErika Szyszczak and the team have come up trumps with a modern comment on state aid and policy. Thank you!Õ Ð Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine ÔThis fine collection of essays demonstrates in a very articulate way why EU State aid law has taken the centre stage of EU law. In eighteen chapters the reader is provided with a fascinating snapshot of the main issues and developments of the law. The key elements of the EU policy are analysed in a critical way often leading to new insights. In addition the book contains a wealth of material greatly facilitating further research.Õ Ð Piet Jan Slot, University of Leiden, The Netherlands ÔEuropean state aid law needs more self-questioning and more intellectual debate. In my view, this Research Handbook is a very valuable contribution to this necessary process. It correctly identifies the most intellectually problematic issues within state aid law and asks the right questions. This may be due to the balance in the excellent selection of contributors, coming both from the academia and from practice. This guarantees, on the one hand, that the questions are relevant in practice and not purely theoretical but also provides, on the other hand, for a rigorous analytical approach when confronting the issues. The result is a fresh and interesting new look to many of the basic issues of state aid law.Õ Ð JosŽ Luis Buendia Sierra, Garrigues, Brussels, Belgium, and KingÕs College London, UK ÔThis Research Handbook provides an in-depth exploration of some of the most difficult and controversial issues in current State aid law and policy. It is unusual in providing not only a legal but also an economic and political science perspective on this rapidly developing area of EU law. The Handbook will be a welcome addition to the shelves of State aid practitioners and academics alike.Õ Ð Kelyn Bacon, Brick Court Chambers, London, UK This timely new Handbook reflects on current issues that confront State aid law and policy in the EU. State aid was a neglected area of competition law until attempts to modernise it became central to the Lisbon process 2000 where the aim was to encourage ÔintelligentÕ State aid by reducing aid to specific sectors and by making better use of aid for horizontal projects central to EU integration concerns. This policy framework has underpinned the new approach to State aid policy in the EU in recent years and informs many of the chapters in this book. Contributions from leading academics, regulators and practising lawyers, discuss topics devoted to modernisation, problems faced by recent enlargements of the EU, the role of State aid in the fiscal crisis and recession, the role of the private market investor test, regional aid, environmental aid and the review of the Altmark ruling. Perspectives on State aid law and policy from the disciplines of economics and political science are also explored in detail. Research Handbook on European State Aid Law will appeal to academics, regulators, national and EU government officials, practitioners and postgraduate students who are involved in State aid law.
Publisher: Edward Elgar Publishing
ISBN: 0857936425
Category : Business & Economics
Languages : en
Pages : 457
Book Description
ÔErika Szyszczak and the team have come up trumps with a modern comment on state aid and policy. Thank you!Õ Ð Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine ÔThis fine collection of essays demonstrates in a very articulate way why EU State aid law has taken the centre stage of EU law. In eighteen chapters the reader is provided with a fascinating snapshot of the main issues and developments of the law. The key elements of the EU policy are analysed in a critical way often leading to new insights. In addition the book contains a wealth of material greatly facilitating further research.Õ Ð Piet Jan Slot, University of Leiden, The Netherlands ÔEuropean state aid law needs more self-questioning and more intellectual debate. In my view, this Research Handbook is a very valuable contribution to this necessary process. It correctly identifies the most intellectually problematic issues within state aid law and asks the right questions. This may be due to the balance in the excellent selection of contributors, coming both from the academia and from practice. This guarantees, on the one hand, that the questions are relevant in practice and not purely theoretical but also provides, on the other hand, for a rigorous analytical approach when confronting the issues. The result is a fresh and interesting new look to many of the basic issues of state aid law.Õ Ð JosŽ Luis Buendia Sierra, Garrigues, Brussels, Belgium, and KingÕs College London, UK ÔThis Research Handbook provides an in-depth exploration of some of the most difficult and controversial issues in current State aid law and policy. It is unusual in providing not only a legal but also an economic and political science perspective on this rapidly developing area of EU law. The Handbook will be a welcome addition to the shelves of State aid practitioners and academics alike.Õ Ð Kelyn Bacon, Brick Court Chambers, London, UK This timely new Handbook reflects on current issues that confront State aid law and policy in the EU. State aid was a neglected area of competition law until attempts to modernise it became central to the Lisbon process 2000 where the aim was to encourage ÔintelligentÕ State aid by reducing aid to specific sectors and by making better use of aid for horizontal projects central to EU integration concerns. This policy framework has underpinned the new approach to State aid policy in the EU in recent years and informs many of the chapters in this book. Contributions from leading academics, regulators and practising lawyers, discuss topics devoted to modernisation, problems faced by recent enlargements of the EU, the role of State aid in the fiscal crisis and recession, the role of the private market investor test, regional aid, environmental aid and the review of the Altmark ruling. Perspectives on State aid law and policy from the disciplines of economics and political science are also explored in detail. Research Handbook on European State Aid Law will appeal to academics, regulators, national and EU government officials, practitioners and postgraduate students who are involved in State aid law.
The Ocean and Cryosphere in a Changing Climate
Author: Intergovernmental Panel on Climate Change (IPCC)
Publisher: Cambridge University Press
ISBN: 9781009157971
Category : Science
Languages : en
Pages : 755
Book Description
The Intergovernmental Panel on Climate Change (IPCC) is the leading international body for assessing the science related to climate change. It provides policymakers with regular assessments of the scientific basis of human-induced climate change, its impacts and future risks, and options for adaptation and mitigation. This IPCC Special Report on the Ocean and Cryosphere in a Changing Climate is the most comprehensive and up-to-date assessment of the observed and projected changes to the ocean and cryosphere and their associated impacts and risks, with a focus on resilience, risk management response options, and adaptation measures, considering both their potential and limitations. It brings together knowledge on physical and biogeochemical changes, the interplay with ecosystem changes, and the implications for human communities. It serves policymakers, decision makers, stakeholders, and all interested parties with unbiased, up-to-date, policy-relevant information. This title is also available as Open Access on Cambridge Core.
Publisher: Cambridge University Press
ISBN: 9781009157971
Category : Science
Languages : en
Pages : 755
Book Description
The Intergovernmental Panel on Climate Change (IPCC) is the leading international body for assessing the science related to climate change. It provides policymakers with regular assessments of the scientific basis of human-induced climate change, its impacts and future risks, and options for adaptation and mitigation. This IPCC Special Report on the Ocean and Cryosphere in a Changing Climate is the most comprehensive and up-to-date assessment of the observed and projected changes to the ocean and cryosphere and their associated impacts and risks, with a focus on resilience, risk management response options, and adaptation measures, considering both their potential and limitations. It brings together knowledge on physical and biogeochemical changes, the interplay with ecosystem changes, and the implications for human communities. It serves policymakers, decision makers, stakeholders, and all interested parties with unbiased, up-to-date, policy-relevant information. This title is also available as Open Access on Cambridge Core.
State Aid Law and Business Taxation
Author: Isabelle Richelle
Publisher: Springer
ISBN: 3662530554
Category : Law
Languages : en
Pages : 283
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.
Publisher: Springer
ISBN: 3662530554
Category : Law
Languages : en
Pages : 283
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.
Monitoring Global Poverty
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464809623
Category : Business & Economics
Languages : en
Pages : 176
Book Description
In 2013, the World Bank Group announced two goals that would guide its operations worldwide. First is the eradication of chronic extreme poverty bringing the number of extremely poor people, defined as those living on less than 1.25 purchasing power parity (PPP)†“adjusted dollars a day, to less than 3 percent of the world’s population by 2030.The second is the boosting of shared prosperity, defined as promoting the growth of per capita real income of the poorest 40 percent of the population in each country. In 2015, United Nations member nations agreed in New York to a set of post-2015 Sustainable Development Goals (SDGs), the first and foremost of which is the eradication of extreme poverty everywhere, in all its forms. Both the language and the spirit of the SDG objective reflect the growing acceptance of the idea that poverty is a multidimensional concept that reflects multiple deprivations in various aspects of well-being. That said, there is much less agreement on the best ways in which those deprivations should be measured, and on whether or how information on them should be aggregated. Monitoring Global Poverty: Report of the Commission on Global Poverty advises the World Bank on the measurement and monitoring of global poverty in two areas: What should be the interpretation of the definition of extreme poverty, set in 2015 in PPP-adjusted dollars a day per person? What choices should the Bank make regarding complementary monetary and nonmonetary poverty measures to be tracked and made available to policy makers? The World Bank plays an important role in shaping the global debate on combating poverty, and the indicators and data that the Bank collates and makes available shape opinion and actual policies in client countries, and, to a certain extent, in all countries. How we answer the above questions can therefore have a major influence on the global economy.
Publisher: World Bank Publications
ISBN: 1464809623
Category : Business & Economics
Languages : en
Pages : 176
Book Description
In 2013, the World Bank Group announced two goals that would guide its operations worldwide. First is the eradication of chronic extreme poverty bringing the number of extremely poor people, defined as those living on less than 1.25 purchasing power parity (PPP)†“adjusted dollars a day, to less than 3 percent of the world’s population by 2030.The second is the boosting of shared prosperity, defined as promoting the growth of per capita real income of the poorest 40 percent of the population in each country. In 2015, United Nations member nations agreed in New York to a set of post-2015 Sustainable Development Goals (SDGs), the first and foremost of which is the eradication of extreme poverty everywhere, in all its forms. Both the language and the spirit of the SDG objective reflect the growing acceptance of the idea that poverty is a multidimensional concept that reflects multiple deprivations in various aspects of well-being. That said, there is much less agreement on the best ways in which those deprivations should be measured, and on whether or how information on them should be aggregated. Monitoring Global Poverty: Report of the Commission on Global Poverty advises the World Bank on the measurement and monitoring of global poverty in two areas: What should be the interpretation of the definition of extreme poverty, set in 2015 in PPP-adjusted dollars a day per person? What choices should the Bank make regarding complementary monetary and nonmonetary poverty measures to be tracked and made available to policy makers? The World Bank plays an important role in shaping the global debate on combating poverty, and the indicators and data that the Bank collates and makes available shape opinion and actual policies in client countries, and, to a certain extent, in all countries. How we answer the above questions can therefore have a major influence on the global economy.
Borderlands
Author: Raffaella A. Del Sarto
Publisher: Oxford University Press
ISBN: 0192570110
Category : Political Science
Languages : en
Pages : 200
Book Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Borderlands: Europe and the Mediterranean Middle East proposes a profound rethink of the complex relationship between Europe-defined here as the European Union and its members-and the states of the Mediterranean Middle East and North Africa (MENA), Europe's 'southern neighbours'. These relations are examined through a borderlands prism that conceives of this interaction as of one between an empire of sorts, which seeks to export its order beyond the border, and the empire's southern borderlands. Focusing on trade relations on the one hand, and the cooperation on migration, borders, and security on the other, the book revisits the historical origins and modalities of Europe's selective rule transfer to MENA states, the interests underwriting these policies, and the complex dynamics marking the interaction between the two sides over a twenty-year period (1995-2015). It shows that within a system of structurally asymmetric economic relations from which Europe and MENA elites benefit the most, single MENA governments have been co-opted into the management of border and migration control where they act as Europe's gatekeepers. Combined with specific policy choices of MENA governments, Europe's selective expansion of its rules, practices, and disaggregated borders have in fact contributed to rising socio-economic inequalities and the strengthening of authoritarian rule in the 'southern neighbourhood', with Europe tacitly tolerating serious violations of the rights of refugees and migrants at its fringes. Challenging the self-proclaimed benevolent nature of European policies and the notion of 'Fortress Europe' alike, the findings of this study contribute to broader debates on power, dependence, and interdependence in the discipline of International Relations.
Publisher: Oxford University Press
ISBN: 0192570110
Category : Political Science
Languages : en
Pages : 200
Book Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Borderlands: Europe and the Mediterranean Middle East proposes a profound rethink of the complex relationship between Europe-defined here as the European Union and its members-and the states of the Mediterranean Middle East and North Africa (MENA), Europe's 'southern neighbours'. These relations are examined through a borderlands prism that conceives of this interaction as of one between an empire of sorts, which seeks to export its order beyond the border, and the empire's southern borderlands. Focusing on trade relations on the one hand, and the cooperation on migration, borders, and security on the other, the book revisits the historical origins and modalities of Europe's selective rule transfer to MENA states, the interests underwriting these policies, and the complex dynamics marking the interaction between the two sides over a twenty-year period (1995-2015). It shows that within a system of structurally asymmetric economic relations from which Europe and MENA elites benefit the most, single MENA governments have been co-opted into the management of border and migration control where they act as Europe's gatekeepers. Combined with specific policy choices of MENA governments, Europe's selective expansion of its rules, practices, and disaggregated borders have in fact contributed to rising socio-economic inequalities and the strengthening of authoritarian rule in the 'southern neighbourhood', with Europe tacitly tolerating serious violations of the rights of refugees and migrants at its fringes. Challenging the self-proclaimed benevolent nature of European policies and the notion of 'Fortress Europe' alike, the findings of this study contribute to broader debates on power, dependence, and interdependence in the discipline of International Relations.
European State Aid and Tax Rulings
Author: Liza Lovdahl Gormsen
Publisher: Edward Elgar Publishing
ISBN: 1788972090
Category : Government aid
Languages : en
Pages : 195
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.
Publisher: Edward Elgar Publishing
ISBN: 1788972090
Category : Government aid
Languages : en
Pages : 195
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.
International Commercial Tax
Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 9780521853118
Category : Law
Languages : en
Pages : 520
Book Description
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Publisher: Cambridge University Press
ISBN: 9780521853118
Category : Law
Languages : en
Pages : 520
Book Description
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
The Regional Impacts of Climate Change
Author: Intergovernmental Panel on Climate Change. Working Group II.
Publisher: Cambridge University Press
ISBN: 9780521634557
Category : Science
Languages : en
Pages : 532
Book Description
Cambridge, UK : Cambridge University Press, 1998.
Publisher: Cambridge University Press
ISBN: 9780521634557
Category : Science
Languages : en
Pages : 532
Book Description
Cambridge, UK : Cambridge University Press, 1998.