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Long description: The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward. Long description: The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.
Taxation --- Comparative law --- Droit fiscal international --- Droit fiscal --- Droit comparé --- Law and legislation. --- Law and legislation --- Taxation - Law and legislation --- Internationales Steuerrecht --- Tax Treaty Law --- tax reform --- Tax Policy
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Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyses selected topics (e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
btw --- tva --- VAT --- tax system --- indirect tax --- tax exemption --- Court of Justice (EU) --- Cour de justice (UE) --- Суд на правдата (ЕУ) --- Sodišče (EU) --- Tribunal de Justiça (UE) --- Corte di giustizia (UE) --- Tribunal de Justicia (UE) --- Súdny dvor (EÚ) --- domstolen (EU) --- Trybunał Sprawiedliwości (UE) --- Euroopa Kohus (EL) --- Δικαστήριο (ΕΕ) --- Domstolen (EU) --- An Chúirt Bhreithiúnais --- Curtea de Justiție (UE) --- il-Qorti tal-Ġustizzja (UE) --- Tiesa (ES) --- unionin tuomioistuin --- Hof van Justitie (EU) --- Soudní dvůr (EU) --- Суд правде ЕУ --- Europski sud --- Gerichtshof (EU) --- Съд (ЕС) --- Gjykata e Drejtësisë (BE) --- Teisingumo Teismas (ES) --- Bíróság (EU) --- ЕСП --- Teisingumo Teismas (instancija) --- Δικαστήριο (δικαστήριο) --- Съд (инстанция) --- il-Qorti tal-Ġustizzja (istanza) --- Tribunal de Justicia (instancia) --- Súdny dvor (súdny orgán) --- Europski sud (instanca) --- Curtea de Justiţie (instanţă) --- Tribunal de Justiça (instância) --- Domstolen (instans) --- Cour de justice (instance) --- Hof van Justitie (instantie) --- Corte di giustizia (istanza) --- Euroopa Kohus (kohtuinstants) --- Soudní dvůr (soudní instance) --- domstolen (instans) --- Gerichtshof (Instanz) --- An Chúirt Bhreithiúnais (céadchéim) --- unionin tuomioistuin (tuomioistuin) --- Trybunał Sprawiedliwości (instancja) --- Court of Justice (instance) --- Tiesa (instance) --- Европски суд на правдата --- përjashtim tatimor --- esenzione fiscale --- oslobodenie od dane --- verovapaus --- освобождаване от данък --- φορολογική απαλλαγή --- exonération fiscale --- osvobození od daní --- adómentesség --- davčna oprostitev --- scutire de taxe --- díolúine ó cháin --- isenção fiscal --- belastingontheffing --- Steuerbefreiung --- eżenzjoni mit-taxxa --- ослободување од данок --- atleidimas nuo mokesčio --- skattefritagelse --- ослобођење од пореза --- maksuvabastus --- oslobođenje od poreza --- skattebefrielse --- zwolnienie od podatku --- exención fiscal --- atbrīvojums no nodokļa --- esonero fiscale --- exonération d'impôt --- exención impositiva --- exemption fiscale --- mokesčio netaikymas --- exención de impuestos --- exoneración de impuestos --- exoneración fiscal --- neapmokestinimas --- exención tributaria --- atleidimas nuo mokesčių --- ослободување од даночни обврски --- indirecte belasting --- taxxa indiretta --- impozit indirect --- podatek pośredni --- косвен данък --- индиректни даноци --- impôt indirect --- posredni davek --- kaudne maks --- tatim i tërthortë --- impuesto indirecto --- posredni porez --- netiesioginis mokestis --- nepriama daň --- посредни порез --- netiešais nodoklis --- imposta indiretta --- välillinen vero --- nepřímá daň --- indirekte Steuer --- indirekte skat --- έμμεσος φόρος --- imposto indireto --- indirekt skatt --- közvetett adó --- посредни даноци --- neizravni porez --- imposto indirecto --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- fiscaliteit --- daňový systém --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- An Chúirt Bhreithiúnais (AE) --- Value-added tax --- Law and legislation --- Court of Justice of the European Union. --- cáin indíreach
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This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts.
directe belastingen --- europe --- belastingwetgeving --- impots directs --- europa --- législation fiscale --- Direct taxation --- Law and legislation
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directe belastingen --- rechtspraak --- europees hof van justitie --- inbreuken --- harmonisation fiscale --- impots directs --- jurisprudence --- cour de justice europeenne --- infractions --- fiscale harmonisatie
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This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts.
direct tax --- European tax cooperation --- tax law --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- fiscaal recht --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- dlí cánach --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- europska porezna suradnja --- európska daňová spolupráca --- Europos mokestinis bendradarbiavimas --- ευρωπαϊκή φορολογική συνεργασία --- evropsko sodelovanje na področju davkov --- europæisk skattesamarbejde --- bashkëpunimi tatimor europian --- eurooppalainen veroyhteistyö --- Europese fiscale samenwerking --- europeiskt skattesamarbete --- cooperación fiscal europea --- cooperazione fiscale europea --- europejska współpraca podatkowa --- Eiropas nodokļu līdzdalība --- европейско данъчно сътрудничество --- Euroopa maksukoostöö --- comhar cánach Eorpach --- coopération fiscale européenne --- kooperazzjoni Ewropea dwar it-taxxi --- cooperare fiscală europeană --- európai adóügyi együttműködés --- steuerliche Zusammenarbeit in Europa --- европска сарадња у области пореза --- cooperação fiscal europeia --- Европска даночна соработка --- evropská daňová spolupráce --- daňová spolupráce v EU --- europäische Zusammenarbeit in Steuersachen --- belastingsamenwerking --- daňová spolupráce v Evropě --- соработка во фискалните политики --- европска фискална сарадња --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- directe belasting --- priama daň --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- impôt direct --- пряк данък --- impozit direct --- cáin dhíreach --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez
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This book provides an in-depth analysis of current issues concerning the relation between various distributive rules in the OECD and UN Models. (source: publisher's website)
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This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. For students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who need to understand the foundations of European tax law.
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Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union.
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The method article of any tax treaty plays an essential role in avoiding juridical double taxation. It determines the extent to which the residence state refrains from taxing an item of income if both contracting states may tax according to the distributive rules of the treaty. Calculating the respective relief can be challenging, as the wording of both articles 23A and 23B of the OECD Model leaves significant room for interpretation. In the European Union, such interpretation is made even more difficult because the application of the method article needs to comply with EU law, in particular with the fundamental freedoms and the State aid rules. Finally, the method article of the OECD Model has – in the aftermath of the Base Erosion and Profit Shifting Project – undergone adaptations, the impact of which requires further analysis. This book aims to provide an in-depth analysis of all the current issues related to the application of articles 23A and 23B of the OECD Model.
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