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Double Taxation within the European Union (Hardcover)
Loot Price: R3,651
Discovery Miles 36 510
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Double Taxation within the European Union (Hardcover)
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The European Commission's communication of December 2010 outlining
persistent double taxation problems in the EU has at last generated
widespread discussion on how to finally resolve this apparently
intractable matter. Despite the conclusion of tax treaties and
despite the enactment of several directives, double taxation
continues to occur within the EU, causing severe obstacles for
cross-border trade, for the provision of services and capital, and
for the free movement of persons. Extending ten contributions
presented at a conference in April 2010 at the University of
Luxembourg, this book represents the expert analysis and considered
recommendations of twelve outstanding scholars of European
taxation. Among the elements covered are the following: * the
reasons for the existence (and persistence) of juridical and
economic double * taxation; * double burdens in criminal law; *
constitutional limits for double taxation; * the Lisbon Treaty's
abolition of Article 293 EC, which had required Member States * to
conclude tax treaties in order to abolish double taxation; *
whether double taxation can be avoided by the application of the
four freedoms; * prospects for an EU-wide multilateral tax treaty;
* the proposed Common Consolidated Corporate Tax Base; and * use of
arbitration clauses in tax treaties. With the discussion now
vitally reinforced by the Commission's study, this timely book
makes a strong contribution to expediting a viable solution to the
problem of double taxation in the EU. It will be warmly welcomed by
lawyers, officials, and other professionals working in the field of
European taxation policy and practice. Preface and Acknowledgment
Chapter 1 Double Taxation Alexander Rust Chapter 2 Economic Double
Taxation as an Obstacle to Cross-Border Investments Olivier Remacle
& Samantha Nonnenkamp Chapter 3 Double Jeopardy in Criminal
Law: Conflicts of Competence and Possible Solutions Stefan Braum
Chapter 4 Double Burdens within the European Union: Solutions in
other Areas of Law: Constitutional Law Hanno Kube Chapter 5 Double
Tax Agreements: Between EU Law and Public International Law Herwig
Hofmann Chapter 6 The Abolition of Article 293 EC: Comments on
Hofmann's Analysis Ekkehart Reimer Chapter 7 Double Taxation and
European Law: Analysis of the Jurisprudence Georg Kofler Chapter 8
How European Law Could Solve Double Taxation Alexander Rust Chapter
9 Passing the Buck Around: Who Is Responsible for Double
Taxation?-Comments on Profs. Kofler and Rust's Analysis Peter J.
Wattel Chapter 10 Avoiding a Double Burden within the European
Union: Comments on Kofler and Rust's Analysis Servaas van Thiel
Chapter 11 Double Taxation: Selected Issues of Compatibility with
European Law, Multilateral Tax Treaties and CCCTB Pasquale Pistone
Chapter 12 MAP and Arbitration as Remedies for Double Burdens:
Evolutionary Law-Making through Procedural Rather Than Substantive
Rules? Roland Ismer Index
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