| Browse 206 titles within International Taxation |
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| Establishments in European VAT Madeleine Merkx Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four more... | |||||||
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| The WTO and Direct Taxation Michael Lang WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has b more... | |||||||
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| A Handbook EU VAT Legislation Rita de la Feria Because VAT law among EU Member States differs from country to country, it is customary to think of it as distinctly national in character. However, as this essential looseleaf shows, VAT legislation is in fact more generally European in origin, and its diversity within the EU is derived to a signi more... | |||||||
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| A Vision of taxes within and outside European Borders Luc Hinnekens, Philippe Hinnekens In return for the outstanding service rendered over many years by Frans Vanistendael, forty-five of the world’s notable taxation experts have prepared a festschrift in his honour. As scholar, teacher, advisor, and administrator, Professor Vanistendael (now emeritus) has played a role of gre more... | |||||||
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| Advance Pricing Agreements: Past, Present and Future Michelle Markham Now also available as eBook Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation environment characterized by rigorous enforcement of transfer prici more... | |||||||
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| Advance Ruling: Practice & Legality International Fiscal Association (Ifa) This edition in the IFA Seminar Series contains the lectures of a seminar held in Cancun, Mexico in 1992 during the 46th Congress of the International Fiscal Association on the theory and practice of advance ruling in the fiscal sphere. Advance ruling may be defined as `a decision regarding the con more... | |||||||
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| CCCTB: Selected Issues Dennis Weber Now also available as eBook The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system more... | |||||||
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| CFC Legislation, Tax Treaties and EC Law Michael Lang, Hans-Jörgen Aigner, Ulrich Scheuerle, Markus Stefaner CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations situated in low tax jurisdictions. Without the introduction of CFC legislations, residents are free to set up corporations abroad to lower their tax burden. The reaso more... | |||||||
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| Charity Crossing Borders. The Fundamental Freedoms' Influence on Charity and Donor Taxation in Europe Sabine Heidenbauer Now also available as eBook Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to more... | |||||||
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| Chartered Institute of Taxation: Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries, Second Edition Daniel Sandler The last half-century has seen a phenomenal increase in the volume and complexity of international business. Today's global economy allows multi-nationals to design their operations in a manner that may significantly reduce their taxes, particularly by taking advantage of tax incentives offered by m more... | |||||||
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