Taxation 23

Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014……続きを見る

Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in ……続きを見る

The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one co……続きを見る

Business tax strategy is at its most challenging when success ushers in the promise of major growth. At this 'moment of truth' the thorny special issues associated with international expansion loom ……続きを見る

The recent relaunch of the European Commission's Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies cal……続きを見る

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is an experiment without precedent. Group taxation normal……続きを見る

Although the details of tax law are literally endless-differing not only from jurisdiction to jurisdiction but also from day-to-day-structures and patterns exist across tax systems that can be under……続きを見る

This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer - e.g., lower tax rates……続きを見る

Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping - whereby a third-party national or a corporation sets up a……続きを見る

Judicial review of taxation in the world's two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are imp……続きを見る

Peer-to-peer (P2P) networks - decentralized group structures allowing anyone to easily download and share resources online - already play a critical role in the distribution of digital content. Most……続きを見る

A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transacti……続きを見る

Bilateral tax treaties are often, to a greater or lesser extent, based on the OECD Model Convention. Among the distributive rules with respect to taxation of income which are laid down in Chapter II……続きを見る

Determining the burden of proof in tax law cases is usually what contributes most to the case's outcome. Legal presumptions - those inferences that are laid down in the law rather than being the res……続きを見る

Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many……続きを見る

Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industr……続きを見る

Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti……続きを見る

"e;Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and hi……続きを見る

U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understandin……続きを見る

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) - and with all of them a……続きを見る

High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have ……続きを見る

Economic recovery from the global financial crisis of 20072008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job ……続きを見る

Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investmen……続きを見る

The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conv……続きを見る

Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive fashion. The recent adoption by as many as a hundred ju……続きを見る

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and internation……続きを見る

The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between cor……続きを見る

Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most p……続きを見る

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment fo……続きを見る

The emergence of convertible decentralized virtual currency schemes confronts tax authorities with unprecedented questions, among them are the status of virtual currency for tax purposes, which virt……続きを見る