This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty-eight most important tax treaty cases which were decided in 2010 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the varying application and interpretation of tax treaties in different regimes. Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators and academics who are active in tax treaty case law.
Aktualisiert: 2023-05-25
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A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty-six most important tax treaty cases which were decided in 2012 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the various applications and interpretation of tax treaties in different regimes. Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators, judges and academics who are active in tax treaty case law.
Aktualisiert: 2022-10-06
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Global overview of international tax disputes on DTC This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 39 most important tax treaty cases which were decided in 2013 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2014 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.
Aktualisiert: 2022-10-06
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A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2017 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Aktualisiert: 2020-12-22
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A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2017 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Aktualisiert: 2020-12-22
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A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2017 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Aktualisiert: 2018-03-07
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A Global Overview of International Tax Disputes on DTCThis book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were decided in 2015 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes.With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2016 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.
Aktualisiert: 2017-04-07
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Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Aktualisiert: 2017-04-06
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A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Aktualisiert: 2017-04-06
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A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. The ECJ is a driving force in the field of direct tax harmonization and the pending cases, therefore, are carefully analysed by academics and practitioners.
This book discusses the most important cases in the field of direct taxation pending before the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms are analysed. The analyses are presented by esteemed national and European tax law experts. They focus on the questions submitted to the ECJ by the national courts and, where available, on the Opinion of the Advocate General. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Aktualisiert: 2017-04-06
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In its report “Financing the European Union” (COM 2004, 505 final) the European Commission proposed the introduction of an EU Tax as own resource. According to the Commission the adoption of a tax at the EU level would make it possible to overcome the main drawbacks of the current own resources system, i.e. the absence of a direct link to EU citizens, dependence on transfers from national treasuries, allocation of economic resources and unjustified complexity.
This book deals with whether the present legal framework of the EC provides a sufficient legal basis for an EU Tax or if an amendment to the Treaty is necessary. Moreover, it takes a closer look at the compatibility of an EU Tax with the financial systems of the Member States and the administrative handling of such a tax. Another issue is the conformity of an EU Tax with the fundamental freedoms and the question whether the introduction of a tax at the EU level can lead to double taxation problems.
Aktualisiert: 2020-12-22
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Im ersten Themenblock dieses Tagungsbandes werden die Meistbegünstigung im Völkerrecht (allgemeines Völkergewohnheitsrecht, WTO, Freundschaftsverträge), die steuerrechtlichen Bezüge der völkerrechtlichen Meistbegünstigungspflichten sowie Meistbegünstigungsklauseln in den Doppelbesteuerungsabkommen behandelt.
Der zweite Themenblock beschäftigt sich mit der Meistbegünstigung im EG-Recht, u.a. mit aktuellen und potentiellen Fallgestaltungen sowie der Marktintegration durch Meistbegünstigung. Im letzten Themenblock werden schließlich potentielle Lösungsmodelle für die EU aufgezeigt (EU-Modell-
abkommen, Multilaterales DBA).
Für Hochschulen, Finanzgerichte, Rechtsanwälte, Berater, Steuerberater.
Aktualisiert: 2021-03-01
Autor:
Siegbert Alber,
Axel Cordewener,
Stefan Enchelmaier,
Joachim Englisch,
Christoph Herrmann,
Pasquale Pistone,
Albert J. Rädler,
Ekkehart Reimer,
Alexander Rust,
Clemens Philipp Schindler,
Josef Schuch
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