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Public law. Constitutional law --- Tax law --- European law --- Direct taxation --- Law and legislation --- Theses --- Direct taxes --- Taxation --- Politique fiscale --- Impôt --- Souveraineté --- Pays de l'Union européenne --- Impôt --- Souveraineté --- Pays de l'Union européenne

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Corporations --- Business enterprises --- Conflict of laws --- Taxation --- Law and legislation --- Hybrid Entities --- Direct taxation --- Double taxation --- International taxation (Double taxation) --- Taxation, Double --- Direct taxes --- Corporations - Taxation - Law and legislation - European Union countries - Congresses --- Business enterprises - Taxation - Law and legislation - European Union countries - Congresses --- Conflict of laws - Corporations - European Union countries - Congresses --- Conflict of laws - Taxation - European Union countries - Congresses --- Autriche --- Belgique --- Danemark --- Pays-Bas --- France --- Allemagne --- Italie --- Luxembourg

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Tax law --- European Union --- Direct taxation --- Double taxation --- Income tax --- International business enterprises --- Law and legislation --- Foreign income --- Taxation --- fiscaliteit --- internationaal --- -Income tax --- -International business enterprises --- -Double taxation --- -343.04094 --- Ug2 --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Personal income tax --- Taxable income --- Taxation of income --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Direct taxes --- fiscalité --- international --- -Foreign income --- -Taxation --- -Law and legislation --- -Direct taxation --- 343.04094

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The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures—with the emergence of digital platforms that connect individual buyers and sellers directly—the tax behavior of individuals operating in this new economy are very familiar. What is clear is that while the P2P economy has potentially exacerbated existing policy, administrative, and revenue-mobilization challenges associated with small business taxation—such as the choice of the tax base and how to set tax thresholds—, the technology behind P2P platforms presents a valuable opportunity to eventually solve them.

Cooperative societies--Taxation. --- Fiscal policy. --- Direct taxation. --- Direct taxes --- Taxation --- Tax policy --- Economic policy --- Finance, Public --- Government policy --- Corporate Finance --- Macroeconomics --- Crowdfunding --- Organizational Behavior --- Transaction Costs --- Property Rights --- Market Design --- Industrialization --- Manufacturing and Service Industries --- Choice of Technology --- Personal Income, Wealth, and Their Distributions --- Corporate Finance and Governance: General --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business innovation --- Public finance & taxation --- Ownership & organization of enterprises --- Sharing economy --- Personal income --- Small and medium enterprises --- Income tax systems --- Income and capital gains taxes --- Technology --- National accounts --- Economic sectors --- Taxes --- Cooperation --- Income --- Income tax --- Small business --- United States --- Cooperative societies --- Taxation.

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The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate.

Tax law --- International law --- International Public Law and Arbitration --- -Direct taxation --- -343.04094 --- Ug2 --- Sa1 --- Direct taxes --- fiscaal recht --- droit international --- Taxation --- -Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- droit fiscal --- internationaal recht --- Law and legislation --- -Law and legislation --- Droit international privé --- Impôts --- Conflict of laws --- Impôt --- Droit --- Union européenne. --- Organisation de coopération et de développement économiques --- Organisation for Economic Co-operation and Development. --- Communautés européennes --- Jurisprudence --- Communautés européennes. --- Organisation de coopération et de développement économiques. --- European communities --- Impôt. --- European Economic Community countries --- Taxation. --- International Public Law and Arbitration. --- Impôt --- Droit fiscal --- Droit international privé --- Droit fiscal international --- Conflict of laws - Taxation --- Taxation - Law and legislation - Europe --- Impôts --- Impôt. --- Organisation de coopération et de développement économiques.