Author: Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
La Double Imposition Et la Coopération Fiscale Internationale (Volume 20).
Author: Double Taxation and International Fiscal Cooperation
Author: Edwin Robert Anderson SeligmanPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 224
Book Description
English version of "La double imposition et la coopération fiscale internationale", a series of lectures in French at the Académie de Droit International in The Hague in the summer of 1927. The chapters deal with: How the problem arose; The actual difficulties; The earlier attempts at solution; The various kinds of taxes; Situs, source, or origin versus domicile in relation to benefit and ability; The Committee of Economic Experts; The Committee of Technical Experts.
˜Laœ double imposition et la coopération fiscale internationale
Author: Edwin R. A. SeligmannPublisher:
ISBN:
Category :
Languages : fr
Pages : 140
Book Description
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).
La Double Imposition, Etc. Double Taxation and International Fiscal Cooperation: Being a Series of Lectures Delivered at the Académie de Droit International de La Haye
Author: Edwin Robert Anderson SELIGMANPublisher:
ISBN:
Category :
Languages : en
Pages : 203
Book Description
La Double imposition et la coopération fiscale internationale
Author: Edwin Robert Anderson SeligmanPublisher:
ISBN:
Category : Taxation
Languages : fr
Pages : 144
Book Description
The Oxford Handbook of International Tax Law
Author: Florian HaasePublisher: Oxford University Press
ISBN: 0192652346
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.
Allocating Taxing Powers within the European Union
Author: Isabelle RichellePublisher: Springer Science & Business Media
ISBN: 3642349196
Category : Law
Languages : en
Pages : 232
Book Description
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
Recueil Des Cours, Volume 25 (1928/V)
Author: Academie De Droit International De La HaPublisher: Martinus Nijhoff Publishers
ISBN: 9789028606227
Category : Law
Languages : en
Pages : 480
Book Description
International Tax Cooperation
Author: Luzius U. CaveltiPublisher: Stämpfli Verlag
ISBN: 3727259701
Category : Law
Languages : en
Pages : 338
Book Description
Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?