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Arbitration has been promoted as the future of tax dispute
resolution in recent years in line with the increase in complexity
of international tax law. This authoritative book presents existing
legal rules on the matter, provides a review of the arguments in
favour of tax arbitration, discusses the practical and legal
challenges for its wide-spread adoption and compatibility with
existing domestic and international norms. It also answers key
questions for the practical implementation of a modern tax
arbitration system. Key Features: Comprehensive analysis of the
existing tax treaty framework and their application to MAP and
arbitration Up-to-date guidance on the best practices in
alternative dispute resolution to ensure effective and efficient
dispute resolution Original insights from dispute resolution
mechanisms found in non-tax areas such as trade and investment law
In-depth discussion of primary and secondary EU law rules on tax
dispute resolution, including implications of EU general
principles, fundamental rights and internal market rules
Identifying some of the new issues in tax arbitration and offering
views on how to tackle them in the most appropriate way, this book
will be a key resource for tax law practitioners looking for the
latest insights on how to navigate the legal framework for
alternative tax dispute resolution. Students and academics focusing
on commercial and tax law will also benefit from this detailed
guide.
This book provides a concise, practical guide to the European
Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique
insights into the ATAD's five specific anti-avoidance rules, its
chapters explain the background of those rules, the directive's
interactions with relevant jurisprudence, and the challenges posed
to the ATAD's interpretation and implementation in domestic law.
Key features include: critical, article-by-article analysis of the
ATAD contextual information on the legislative environment in which
the ATAD operates, embedding it in the wider landscape of CJEU
jurisprudence insights into the day-to-day application of the ATAD
rules in practice contributions from leading academics and
practitioners in the field of tax law examples of the challenges to
the interpretation and implementation of ATAD, taken from a range
of EU Member States. European and international tax advisors, along
with policy makers in the field of tax law, will find this book to
be a comprehensive yet accessible guide to the ATAD and its correct
application. Those who carry out research in European tax law can
also benefit from this book's critical approach to the ATAD and the
questions that surround anti-tax avoidance legislation in the
European Union. Contributors include: D. Gutmann, W. Haslehner, R.
Ismer, B. Kuzniacki, K. Pantazatou, L. Parada, I. Richelle, A.
Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendael
Offering a comprehensive exploration of EU taxation law, this
engaging Research Handbook investigates the relevant legal
principles in the context of both direct and indirect taxation. The
important issues and debates arising from these general principles
are expertly unpicked, with leading scholars examining the status
quo as well as setting out a clear agenda for future research. This
multidisciplinary book provides an insight into the taxation of
individuals, businesses, passive investment and the non-profit
sector. It reviews the harmonisation debate in the areas of
corporate taxation and Value Added Tax, and also analyses the
current developments as to energy and environmental taxation. Tax
competition, state aid and the impact of the international polemic
against aggressive tax planning are explored, as are the more
procedural but equally important topics dealing with cooperation
between tax authorities, exchange of information, taxpayer rights
and dispute resolution. The final part of this book examines the
external dimension to EU tax law - not only as far as the
fundamental freedoms are concerned but also in the context of trade
agreements and association agreements. An essential resource for
students and scholars of EU taxation law, this Handbook will also
appeal to practitioners and government officials working in
taxation across the EU and beyond. Contributors include: N.
Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M.
Gammie, W. Haslehner, M. Helminen, S. Hemels, C.A. Herbain, J. Hey,
R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A.
Maitrot de la Motte, C.H.J.I. Panayi, K. Perrou, S. Piotrowski, A.
Pirlot, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E.
Traversa, F. Vanistendael
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