Global tax issues under review The tax issues around international group financing have continuously been a hot topic in the academia as well as in tax practice over the last years. The decision between debt and equity financing may significantly affect both a taxpayer’s tax burden and the revenues of the countries in which the taxpayer is doing business. Traditionally, debt financing shifts the tax base from the source country to the residence country, while equity financing has the opposite effect. Multinational enterprises use intra-group debt and equity financing to realize tax arbitrage in order to reduce their overall tax burden. Naturally, many countries and tax authorities are focusing on measures that shield their tax revenues from international tax planning. The master theses contained in this volume examine these issues from a tax treaty law, Community law as well as domestic tax law perspective.
Aktualisiert: 2023-05-26
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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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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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Die Konzernfinanzierung stellt eines der komplexesten und zugleich für die Praxis wichtigsten Themengebiete des Unternehmenssteuerrechts dar. Die Rechtsprechung hat sich in den letzten Jahren mit vielen zentralen Fragen der Konzernfinanzierung im Ertragsteuerrecht befasst. Nicht allein aufgrund dieser Entwicklungen in der Judikatur hat sich auch der österreichische Gesetzgeber vermehrt mit diesen Fragestellungen auseinandergesetzt. Gerade die jüngsten Änderungen durch das Budgetbegleitgesetz 2011 zeigen die Aktualität dieses Themas. Sowohl in der Wissenschaft als auch in der steuerlichen Praxis stellen sich gerade aus diesem Blickwinkel eine Vielzahl von Auslegungsfragen. Die Beiträge dieses Buches präsentieren die Ergebnisse eines vom Institut für Österreichisches und Internationales Steuerrecht der WU durchgeführten Forschungsprojekts und behandeln aktuelle Zweifelsfragen und legen die für die steuerliche Praxis bedeutsamen Rahmenbedingungen dar, die für die Konzernfinanzierung von besonderer Relevanz sind.
Aktualisiert: 2022-10-06
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