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Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2016, is a detailed and comprehensive study on the taxation of highly transnational industries engaged in the shipping and air transport sectors. It begins with a comparative analysis of the domestic regulatory and tax regimes of such industries and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union on tonnage taxation systems and VAT regimes. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the historical background and the proposed changes to articles 8 and 15(3) of the OECD Model Convention; (ii) the recent developments concerning article 8 of the OECD Model Convention and the application of the place of effective management criterion, instead of the residence criterion, as connecting factor; (iii) the most relevant tax treaty issues related to the qualification, allocation and apportionment of income derived by shipping and air transport activities; and (iv) the taxation of the remuneration of crews of ships and aircraft. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices of various states, including Australia, Austria, Brazil, Canada, China and Hong Kong, Denmark, Germany, Greece, Italy, Liberia, the Netherlands, Spain, Switzerland and the United Kingdom.This book presents a unique and detailed insight into the taxation of shipping and air transport activities in an international context and is therefore an essential reference source for international tax students, practitioners and academics.

Intellectual property --- IP (Intellectual property) --- Proprietary rights --- Rights, Proprietary --- Intangible property --- Economic aspects. --- Accounting --- Law and legislation. --- Taxation --- Law and legislation --- E-books --- Australie --- Autriche --- Belgique --- Brésil --- Bulgarie --- Canada --- Chine --- Colombie --- Chypre --- Tchèque, République --- Danemark --- Estonie --- Finlande --- France --- Allemagne --- Grèce --- Hongrie --- Inde --- Irlande --- Israël --- Italie --- Japon --- Kenya --- Corée du Sud --- Lettonie --- Luxembourg --- Malaysie --- Malte --- Mexico --- Pays-Bas --- Nigeria --- Norvège --- Pérou --- Pologne --- Portugal --- Roumanie --- Russie --- Singapour --- Slovénie --- Afrique du Sud --- Espagne --- Suède --- Suisse --- Thailande --- Turquie --- Ukraine --- Royaume-Uni --- États-Unis

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The « Uber phenomenon » is the perfect case for a comparative law study : a global phenomenon, impacting almost every country, causing massive disruption of local monopolies and raising many of the same legal questions worldwide. In most countries, taxi companies have long enjoyed monopolies amidst strictly regulated markets. Uber’s emergence, combined with the development of a new economic model based on innovative technological tools, has profoundly impacted the industry. It all happened very fast. Uber launched operations in 2009 in the United States and, within a few years, has changed the face of the taxi industry throughout the world. The purpose of this book is to explain how various legal systems reacted and adapted to the disruption caused by the emergence of this new economic model. It is a book about economic regulation, it focuses on how the law regulates – more or less strictly – the actions of economic entities. This book is the collective work of an amazing team of authors – all academics in law or lawyers – from around the world and representing twenty-two countries, namely Argentina, Australia, Belgium, Brazil, Canada, China, Colombia, Denmark, Finland, France, Germany, Greece, Italy, Japan, Lithuania, Poland, Portugal, the Netherlands, Spain, Switzerland, the United Kingdom and the United States

Comparative law --- Economic law --- Taxicabs --- Service industries --- Equilibrium (Economics) --- Taxis --- Services (Industrie) --- Régulation (Théorie économique) --- Droit comparé --- Law and legislation --- Technological innovations --- Droit --- Innovations --- Uberisation --- Chauffeurs de VTC --- Chauffeurs de taxi --- Altermobilités --- Politique des transports --- Économie collaborative --- Économie numérique --- Places de marché électroniques --- BPB9999. --- Allemagne --- Argentine --- Australie --- Belgique --- Brésil --- Canada --- Chine --- Colombie --- Danemark --- Espagne --- Etats-Unis --- Finlande --- France --- Grèce --- Italie --- Japon --- Littuanie --- Pays-Bas --- Pologne --- Portugal --- Royaume Uni --- Suisse

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De plus en plus de Belges acquièrent une maison de vacances à l’étranger. Si la France et l’Espagne restent des destinations privilégiées, d’autres pays européens tels que le Portugal, l’Italie, les Pays-Bas, l’Irlande, l’Allemagne, l’Autriche, la Suisse et le Royaume-Uni sont également très prisés par nos compatriotes pour l’acquisition de leur seconde résidence. Depuis peu s’ajoutent à cette liste des pays un peu moins connus comme la Finlande, la Bulgarie ou la Roumanie ou plus lointains, à savoir l’Afrique du Sud, Israël, les Etats-Unis, la Turquie, le Liban et les Emirats Arabes Unis avec à titre d’exemple Dubaï. L’achat d’un immeuble est une opération très complexe sur le plan fiscal, surtout s’il s’agit d’un immeuble étranger. En effet, dans ce cas interviennent non seulement les règles de droit fiscal, mais également les dispositions de droit privé international, de droit successoral, des régimes matrimoniaux, d’aménagement du territoire, etc. qui risquent de causer des désagréments inattendus. Dans cet ouvrage, nous traiterons tout d’abord les aspects du droit fiscal liés à la possession d’une maison de vacances à l’étranger. Nous en examinerons également les aspects du droit successoral. Après cette introduction, nous passerons en revue les aspects fiscaux les plus importants de chacun des 21 pays répertoriés. Par la suite, nous développerons chaque fois les aspects en matière de droits de succession et de donation étrangers des maisons de vacances. Ce livre est la première étape importante en vue d’une acquisition sans mauvaise surprise (et avec l’aide d’un conseiller spécialisé) de votre seconde résidence à l’étranger

impots directs --- biens mobiliers fiscal --- loisirs --- droit successoral --- double imposition --- directe belastingen --- roerende goederen fiscaal --- vrijetijdsbesteding --- erfrecht --- dubbele belasting --- Double imposition --- Impôt direct --- Résidence secondaire --- Impôt foncier --- BPB1810 --- Dubbele belasting --- Directe belasting --- Tweede woning --- Grondbelasting --- Second homes --- Real property tax --- Double taxation --- Inheritance and succession --- Comparative law --- Résidences secondaires --- Biens réels --- Successions et héritages --- Droit comparé --- Taxation --- Law and legislation --- Impôts --- Droit --- Impôts --- Buitenlandse vakantiewoningen --- Fiscal policy --- turto mokestis --- imposta fondiaria --- daň z majetku --- omandimaks --- davek na nepremičnine --- contribución territorial --- данък собственост --- ejendomsskat --- nekustamā īpašuma nodoklis --- podatek od nieruchomości --- property tax --- έγγειος φόρος --- tatim mbi pronën --- Grundsteuer --- порез на имовину --- ingatlanadó --- impozit pe proprietate --- porez na imovinu --- grondbelasting --- данок на имот --- fastighetsskatt --- omaisuusvero --- contribuição predial --- taxxa fuq il-proprjetà --- précompte immobilier --- onroerende voorheffing --- contribución inmobiliaria --- rates --- telekadó --- építményadó --- sadzby --- likmes --- оданочување недвижен имот --- impozit funciar --- imposta sui terreni --- skatt på inkomst av fastighet --- impuesto inmobiliario --- norma --- nuosavybės mokestis --- Steuer auf Einkommen aus Grundbesitz --- impuesto sobre fincas rústicas --- impuesto territorial --- contribución territorial sobre la riqueza urbana --- imposto sobre os rendimentos fundiários --- majetková daň --- daň z nemovitostí --- φόρος εγγείου προσόδου --- contribución territorial sobre la riqueza rústica y pecuaria --- dedução imobiliária --- impôt sur le revenu foncier --- contribución territorial urbana --- maksumäärad --- ritenuta d'acconto immobiliare --- imposta sul reddito fondiario --- φόρος ακινήτου --- impuesto sobre la propiedad territorial --- contribución territorial rústica y pecuaria --- contribución rústica --- komunaliniai mokesčiai --- drugie miejsce zamieszkania --- otrā dzīvesvieta --- вторична резиденция --- secondary residence --- tweede woning --- segunda residência --- rezidență secundară --- zweiter Wohnsitz --- fritidsbolig --- друго пребивалиште --- nepagrindinė gyvenamoji vieta --- vapaa-ajan asunto --- δευτερεύουσα κατοικία --- lisaeluase --- másodlagos lakóhely --- residencia secundaria --- místo přechodného pobytu --- residenza sekondarja --- drugo prebivalište --- второ живеалиште --- miesto prechodného bydliska --- vendbanim i dytë --- residenza secondaria --- drugo prebivališče --- fritidsbostad --- antrinė gyvenamoji vieta --- seconda casa --- casa de campo --- Nebenwohnsitz --- letní byt --- segunda residencia --- letní rezidence --- летна резиденција --- chalupa --- přechodné bydliště --- residência secundária --- втора резиденција --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- directe belasting --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- cáin mhaoine --- áit chónaithe thánaisteach --- cáin dhíreach --- Afrique du Sud --- Allemagne --- Autriche --- Brésil --- Bulgarie --- Dubaï --- Espagne --- Etats-Unis --- Finlande --- France --- Grèce --- Irlande --- Israël --- Italie --- Liban --- Pays-Bas --- Portugal --- Roumanie --- Royaume-Uni --- Suisse --- Turquie --- Impôt foncier --- Impôt direct --- Résidence secondaire

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This book provides the first lengthy study of awkward states/partners in regional integration. Is awkwardness a characteristic of states in many global regions, or is it reducible to the particular case of the United Kingdom in European integration? The authors assess how far the concept of ‘awkwardness’ can travel, and apply it to the cases of the Nordic States’ involvement in and with the European Union – Denmark, Finland, Sweden, Iceland and Norway. The renewed interest in the Nordic region is in part thanks to recent events in the on-going crisis of European integration, and particular its member states’ response to the refugee question, which appears to be undermining years of intra-regional solidarity even between the Nordic countries. The security dimension of the region further broadens the book’s readership beyond Nordic Politics specialists to IR scholars, as the Nordic countries share borders with Russia and are key players in the Baltic Sea Strategy seeking to involve Russia in looser forms of regional cooperation.

Scandinavia --- Europe --- Foreign relations --- Economic integration. --- Fennoscandia --- Norden --- Nordic countries --- Europe-Politics and government. --- Regionalism. --- European Union. --- European Politics. --- European Union Politics. --- Human geography --- Nationalism --- Interregionalism --- European Union --- regionalism --- European integration --- refugee --- case study --- Denmark --- Finland --- Sweden --- Norway --- Iceland --- Islande --- Islanti --- l-Iżlanda --- Islandija --- Исландия --- Island --- An Íoslainn --- Islanda --- Исланд --- Islândia --- Izland --- Islandia --- Ισλανδία --- IJsland --- Islandes Republika --- Islandská republika --- die Republik Island --- Република Исландия --- Republiek IJsland --- Δημοκρατία της Ισλανδίας --- Republiken Island --- Īslandes Republika --- Република Исланд --- Republika Islandii --- Republika Islandija --- Islandijos Respublika --- Republica Islanda --- República de Islandia --- Islannin tasavalta --- Repubblica d’Islanda --- Republika Island --- Izlandi Köztársaság --- República da Islândia --- Islandi Vabariik --- ir-Repubblika tal-Iżlanda --- Republikken Island --- République d’Islande --- Republika e Islandës --- Republic of Iceland --- Норвешка --- Norja --- Norvégia --- in-Norveġja --- Норвегия --- Noorwegen --- Norvège --- Norwegia --- Norwegen --- Nórsko --- Norvegija --- Norvegjia --- Norvēģija --- Norvegia --- Νορβηγία --- Noruega --- Norra --- An Iorua --- Norge --- Norveška --- Norsko --- Кралство Норвегия --- Royaume de Norvège --- Norjan kuningaskunta --- Królestwo Norwegii --- Reino de Noruega --- Norra Kuningriik --- ir-Renju tan-Norveġja --- Kraljevina Norveška --- Norvég Királyság --- Kongeriget Norge --- Regno di Norvegia --- Nórske kráľovstvo --- Mbretëria e Norvegjisë --- Kingdom of Norway --- Кралство Норвешка --- Norvegijos Karalystė --- Краљевина Норвешка --- Norské království --- Koninkrijk Noorwegen --- das Königreich Norwegen --- Reino da Noruega --- Regatul Norvegiei --- Konungariket Norge --- Norvēģijas Karaliste --- Βασίλειο της Νορβηγίας --- An tSualainn --- Suedia --- Rootsi --- Suède --- Svédország --- Швеция --- l-Iżvezja --- Σουηδία --- Шведска --- Švédsko --- Zweden --- Svezia --- Švedija --- Švedska --- Suécia --- Sverige --- Ruotsi --- Suecia --- Schweden --- Zviedrija --- Szwecja --- Kraljevina Švedska --- Regatul Suediei --- Kingdom of Sweden --- Švédske kráľovstvo --- Koninkrijk Zweden --- Svéd Királyság --- Regno di Svezia --- Reino de Suecia --- Mbretëria e Suedisë --- Краљевина Шведска --- Кралство Швеция --- Кралство Шведска --- Royaume de Suède --- Βασίλειο της Σουηδίας --- Ruotsin kuningaskunta --- Rootsi Kuningriik --- das Königreich Schweden --- Kongeriget Sverige --- ir-Renju tal-Iżvezja --- Švédské království --- Królestwo Szwecji --- Zviedrijas Karaliste --- Konungariket Sverige --- Reino da Suécia --- Švedijos Karalystė --- An Fhionlainn --- Soome --- Suomija --- il-Finlandja --- Finlande --- Finlândia --- Finnland --- Fínsko --- Финландия --- Somija --- Suomi --- Φινλανδία --- Finsko --- Финска --- Finnország --- Finlanda --- Finlandia --- Finska --- Finn Köztársaság --- Suomijos Respublika --- Φιλλανδία --- République de Finlande --- Republika Finska --- Republica Finlanda --- Republiek Finland --- Република Финландия --- ir-Repubblika tal-Finlandja --- Suomen tasavalta --- Fínska republika --- Republika Finlandii --- Republika e Finlandës --- Finská republika --- República de Finlandia --- Republiken Finland --- Repubblica di Finlandia --- República da Finlândia --- Soome Vabariik --- Somijas Republika --- Republic of Finland --- Δημοκρατία της Φινλανδίας --- Republikken Finland --- die Republik Finnland --- Република Финска --- Dánia --- id-Danimarka --- Дания --- Danimarca --- Danmark --- Danemark --- Danska --- Tanska --- Δανία --- Dänemark --- Данска --- Danimarka --- Dānija --- Dinamarca --- An Danmhairg --- Dánsko --- Danemarca --- Dania --- Taani --- Denemarken --- Danija --- Koninkrijk Denemarken --- ir-Renju tad-Danimarka --- Danijos Karalystė --- Mbretëria e Danimarkës --- Royaume de Danemark --- Konungariket Danmark --- Regatul Danemarcei --- Dán Királyság --- Dánské království --- Dánske kráľovstvo --- Βασίλειο της Δανίας --- Kongeriget Danmark --- Taani Kuningriik --- Кралство Данска --- Кралство Дания --- Reino da Dinamarca --- Królestwo Danii --- Tanskan kuningaskunta --- Kraljevina Danska --- Reino de Dinamarca --- das Königreich Dänemark --- Dānijas Karaliste --- Kingdom of Denmark --- Regno di Danimarca --- esettanulmány --- rast studimor --- περιπτωσιολογική μελέτη --- prípadová štúdia --- casestudy --- fallstudie --- cás-staidéar --- atvejo tyrimas --- studiu de caz --- анализа случаја --- estudo de casos --- gadījumu izpēte --- студија на случај --- Fallstudie --- estudio de casos --- juhtumiuuring --- tapaustutkimus --- étude de cas --- případová studie --- studia przypadków --- изучаване на процеса --- analiza slučaja --- študija primera --- studio di fattispecie --- studju tal-każijiet --- estudio de caso práctico --- estudio de casos típicos --- gadījumu studijas --- case-study --- análisis de casos típicos --- problemos nagrinėjimas --- анализа на случај --- детално проучување на случај --- análisis de ejemplos concretos --- studija slučaja --- estudio de casos concretos --- estudio de ejemplos prácticos --- proučavanje slučaja --- детално следење на случај --- πρόσφυγας --- flygtning --- utečenec --- pakolainen --- profugo --- flykting --- réfugié --- bēglis --- vluchteling --- izbjeglica --- rifuġjat --- избеглица --- бежанец --- uprchlík --- dídeanaí --- Flüchtling --- menekült --- refugiado --- begunec --- pabėgėlis --- pagulane --- refugiați --- бегалец --- refugjat --- uchodźca --- bēgļa statusa zaudēšana --- ANO augstais komisārs bēgļu jautājumos --- камп за бегалци --- teifeach --- статус на бегалец --- згрижување бегалци --- bēgļa statuss --- Euroopa integratsioon --- Европейска интеграция --- integrazzjoni Ewropea --- integrim europian --- evropská integrace --- европска интеграција --- Euroopan yhdentyminen --- Eiropas integrācija --- Europese integratie --- integração europeia --- Europos integracija --- integracja europejska --- europska integracija --- intégration européenne --- integración europea --- europæisk integration --- ευρωπαϊκή ολοκλήρωση --- európska integrácia --- europeisk integration --- evropsko povezovanje --- európai integráció --- Europäische Integration --- integrazione europea --- integrare europeană --- Euroopan integraatio --- non Europa --- Euroopa lõimimine --- unificazione europea --- Eiropas apvienošana --- Europos vienijimas --- unificare europeană --- zjednotenie Európy --- European unification --- europeisk konvergens --- integrazione della CE --- evropské sbližování --- sjednocení Evropy --- integrazione comunitaria --- интеграција во Европската Унија --- Europese convergentie --- convergência europeia --- convergence européenne --- европско обединување --- σύγκλιση ευρωπαϊκών πολιτικών --- convergencia europea --- Europäische Konvergenz --- evropská konvergence --- convergenza europea --- unifikim europian --- europæisk konvergens --- európai egységesülési folyamat --- reģionālisms --- regionalismi --- rajonalizëm --- régionalisme --- regionalismus --- regionalisme --- регионализъм --- regionalizem --- регионализам --- regionalismo --- regionalizm --- regionalizmas --- regionalizam --- regionalizmus --- reġjunaliżmu --- Regionalismus --- τοπικισμός --- Union européenne --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- Europe—Politics and government.