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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.
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.
Author: OECD Publisher: OECD Publishing ISBN: 9264162941 Category : Languages : en Pages : 82
Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author: Martijn F. Nouwen Publisher: ISBN: 9789087227067 Category : Languages : en Pages :
Book Description
This book discusses and evaluates the functioning, work and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition within the European Union and beyond. This Group, which celebrated its 20th anniversary on 9 March 2018, brings together representatives of the EU Member States, the European Commission and the Council of the European Union. As Member States still adhere to the Code Group's diplomatic character, implying confidentiality and closed meetings, its work is hidden by a veil of confidentiality. However, with the help of the EU Transparency Regulation and much persistence, more than 2,500 unpublished documents on the work of the Group were obtained by the author from the Council of the European Union and the European Commission. They provide a rare glimpse into the governance and work of the Group and, with that, to its effectiveness and the positions of individual Member States on many different tax regimes and tax avoidance practices. In this book, the content of these documents is made available to the reader. In addition to tax law, the book considers other relevant disciplines - such as EU law, economics and political science - to ensure a comprehensive approach. The book investigates the historical background and purpose of the political EU Code of Conduct on Business Taxation, its legal status, the governance and working methods of the Group and the geographical and substantive scope of the Code. It assesses the substance and effectiveness of the Group's decisions in respect of national preferential tax regimes (pseudo-case law) and in respect of coordinated tax policies on general competition-sensitive tax issues (pseudo-legislation). It also discusses the interaction between the Code (soft law) and hard law, notably the State aid and market distortion rules. It concludes with an outlook on the Group's future.
Author: Martin Klokar Publisher: Linde Verlag GmbH ISBN: 3709412978 Category : Law Languages : en Pages : 415
Book Description
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021–23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.
Author: Paul Craig Publisher: Oxford University Press ISBN: 0198795300 Category : Law Languages : en Pages : 331
Book Description
This book presents Model Rules drafted by the Research Network on EU Administrative Law (ReNEUAL), together with an extended introduction. The Model Rules propose a clear and accessible legal framework through which the constitutional values of the EU can be embedded in the exercise of public authority.
Author: Study Group on a European Civil Code Publisher: sellier. european law publ. ISBN: 3866530595 Category : Civil law Languages : en Pages : 406
Book Description
In this volume, the Study Group and the Acquis Group present the first academic Draft of a Common Frame of Reference (DCFR). The Draft is based in part on a revised version of the Principles of European Contract Law (PECL) and contains Principles, Definitions and Model Rules of European Private Law in an interim outline edition. It covers the books on contracts and other juridical acts, obligations and corresponding rights, certain specific contracts, and non-contractual obligations. One purpose of the text is to provide material for a possible "political" Common Frame of Reference (CFR) which was called for by the European Commission's Action Plan on a More Coherent European Contract Law of January 2003.
Author: Christiana HJI Panayi Publisher: Bloomsbury Publishing ISBN: 1849469555 Category : Law Languages : en Pages : 383
Book Description
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.
Author: Serena Giusti Publisher: Routledge ISBN: 1000286819 Category : Political Science Languages : en Pages : 233
Book Description
This book explores the challenges that disinformation, fake news, and post-truth politics pose to democracy from a multidisciplinary perspective. The authors analyse and interpret how the use of technology and social media as well as the emergence of new political narratives has been progressively changing the information landscape, undermining some of the pillars of democracy. The volume sheds light on some topical questions connected to fake news, thereby contributing to a fuller understanding of its impact on democracy. In the Introduction, the editors offer some orientating definitions of post-truth politics, building a theoretical framework where various different aspects of fake news can be understood. The book is then divided into three parts: Part I helps to contextualise the phenomena investigated, offering definitions and discussing key concepts as well as aspects linked to the manipulation of information systems, especially considering its reverberation on democracy. Part II considers the phenomena of disinformation, fake news, and post-truth politics in the context of Russia, which emerges as a laboratory where the phases of creation and diffusion of fake news can be broken down and analysed; consequently, Part II also reflects on the ways to counteract disinformation and fake news. Part III moves from case studies in Western and Central Europe to reflect on the methodological difficulty of investigating disinformation, as well as tackling the very delicate question of detection, combat, and prevention of fake news. This book will be of great interest to students and scholars of political science, law, political philosophy, journalism, media studies, and computer science, since it provides a multidisciplinary approach to the analysis of post-truth politics.
Author: Otto Marres Publisher: IBFD ISBN: 9087221622 Category : Corporations Languages : en Pages : 261
Book Description
The tax treatment of interest for corporations continues to engage both tax academics and tax practitioners. In 'Tax Treatment of Interest for Corporations' various aspects of this matter (interest deduction limitations, discriminatory treatment of equity versus debt, preferential tax regimes on group interest income and withholding tax on interest) are dealt with from different perspectives, including economics, tax policy, comparative law, and EU and international law.
Author: Martijn F. Nouwen
Author: Martijn F. Nouwen
Author: OECD
Author: Martijn F. Nouwen
Author: Martin Klokar
Author: Paul Craig
Author: Study Group on a European Civil Code
Author: Christiana HJI Panayi
Author: Dennis Manolito Weber
Author: Serena Giusti
Author: Otto Marres