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Book
The concept of tax
Authors: --- --- ---
ISBN: 9789081281928 9081281925 Year: 2008 Publisher: [Amsterdam] : European Association of Tax Law Professors,


Book
Tax and technology
Authors: ---
ISBN: 9783707348170 Year: 2023 Publisher: Wien : Linde,

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Abstract

Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU´s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.


Book
40 ans des lignes directrices de l'OCDE pour les entreprises multinationales = : 40 years of the OECD guidelines for multinational enterprises : en hommage à Laurence Ravillon

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En 1976, l'Organisation de Coopération et de Développement Économiques (OCDE) adoptait les Principes directeurs de l'OCDE pour les entreprises multinationales, partie intégrante de la Déclaration sur l'investissement international et les entreprises multinationales. Depuis, les Principes directeurs ont été révisés à cinq reprises et constituent l'instrument gouvernemental le plus complet à ce jour sur la conduite responsable des entreprises. En 2016, à l'occasion du quarantième anniversaire des Principes directeurs, une journée d'étude - organisée par l'Association de Droit International (ADI), la Société française pour le droit international (SFDI) et l'OCDE - a rassemblé un grand nombre de parties prenantes afin qu'ils puissent discuter de l'histoire et de l'avenir des Principes directeurs. Le présent ouvrage réunit les articles préparés suite à cette journée d'étude. 40 years In 1976, the Organisation for Economic Co-operation and Development (OECD) adopted the OECD Guidelines for Multinational Enterprises as part of the Declaration on International Investment and Multinational Enterprises. Since then, the Guidelines have been updated five times and today constitute the most comprehensive set of government-backed recommendations on Responsible Business Conduct in existence. In 2016, on the Guidelines' 40th Anniversary, a Roundtable - co-organised by the International Law Association (ILA/ADI), the Société française pour le droit international (SFDI) and the OECD - brought together a wide range of stakeholders to discuss the history and future of the Guidelines. This book contains papers prepared in follow-up to that Roundtable.


Book
The principle of non-discrimination in international and European tax law
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ISSN: 15707164 ISBN: 9789087221591 9789087221607 9087221592 Year: 2012 Volume: 24 Publisher: Amsterdam IBFD publications

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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.


Book
L'apprentissage par les pairs : reseaux et cooperation pour le developpement
Author:
ISBN: 2763785956 9786611728137 1281728136 1552503453 9781552503454 2296665330 9782763785950 9781281728135 6611728139 Year: 2008 Publisher: Quebec : Les Presses de l'Universite Laval,

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Les experts en développement se réclament bien souvent d'un vieux proverbe chinois, « Qui donne un poisson à un homme le nourrit pour une journée ; qui lui apprend à pêcher le nourrit jusqu'à la fi n de ses jours ». Mais l'aide au développement a graduellement pris l'habitude d'apporter aux problèmes du tiers-monde des solutions conçues et exportés par des « spécialistes » presque toujours en provenance des économies développées. Ces solutions sont souvent rejetées ou poliment mises en sommeil parce qu'elles ne semblent guère coller à la réalité. Par contre, des solutions reposant sur le princ

Keywords

Business & Economics --- Economic Theory --- Economic development projects --- International cooperation. --- Cooperation, International --- Global governance --- Institutions, International --- Interdependence of nations --- International institutions --- World order --- Development projects, Economic --- Projects, Economic development --- Cooperation --- International relations --- International organization --- Economic assistance --- Technical assistance --- Projets de développement économique --- Gestion des connaissances. --- Knowledge management. --- Management of knowledge assets --- Management --- Information technology --- Intellectual capital --- Organizational learning --- Coopération internationale. --- Aspects politiques. --- Political aspects. --- Organisation de coopération et de développement économiques. --- Centre de recherches pour le développement international (Canada) --- Organisation for Economic Co-operation and Development. --- International Development Research Centre (Canada) --- Canada. --- IDRC --- CIID --- C.I.I.D. --- I.D.R.C. --- International Development Research Centre --- Centro Internacional de Investigaciones para el Desarrollo (Canada) --- International Development Research Center (Canada) --- C.R.D.I. --- CRDI --- Markaz al-Buḥūth lil-Tanmiyah al-Dawlīyah (Canada) --- International Development Research Centre of Canada --- Centro Internacional de Investigación para el Desarrollo (Canada) --- CIID Canadá --- International Development and Research Center (Canada) --- Tỏ̂ chức nghiên cứu và phát triẻ̂n quó̂c té̂ của Canada --- CRDI Canada --- IDRC Canada --- Kanadyn Olon Ulsyn Khȯgzhliĭn Sudalgaany Tȯv --- Olon Ulsyn Khȯgzhliĭn Sudalgaany Tȯv (Canada) --- Centro de Investigaciones para el Desarrollo (Canada) --- Centro de Investigación para el Desarrollo (Canada) --- IDRC-CRDI --- Centro Internacional de Investigaciones para el Desarrollo de Canadá --- OECD --- Organisation for Economic Co-operation and Development --- OESO --- OCDE


Periodical
Monthly statistics of international trade
Author:
ISSN: 22195033 22195041 Year: 2011 Publisher: Paris OECD

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This reliable and up-to-date source of data on trade flows between OECD countries and their trading partners provides detailed insight into the most recent trends in world trading patterns. Data are broken down by economic groupings, by country and region, including seasonally adjusted series and calculated indicators. The series shown cover data for the last 8 months, 4 quarters and 2 years available. This monthly publication is divided into three parts: International comparisons covering total trade, net trade, coverage ratio, trade indices and trade by SITC sections, Country tables covering foreign trade of OECD countries by partner country and an Exchange rate table.

Keywords

International economic relations --- Organisation for Economic Co-operation and Development --- International trade --- Commerce. --- International trade. --- Organisation for Economic Co-operation and Development. --- OECD countries --- OECD countries. --- Commerce --- External trade --- Foreign commerce --- Foreign trade --- Global commerce --- Global trade --- Trade, International --- World trade --- Trade --- Industries --- Ching chi ho tso fa chan tsu chih --- Eagríocht um Chomhar agus Fhorbairt Eacnamaíochta --- ECFE --- Ekonominio bendradarbiavimo ir plėtros organizacija --- İktisadî Ișbirliği ve Gelișme Teșkilâtı --- İktisadî İşbirliği ve Kalkınma Teşkilâtı --- Keizai Kyōryoku Kaihatsu Kikō --- Kyŏngje Hyŏmnyŏk Kaebal Kigu --- Munaẓẓamat al-Taʻāwun al-Iqtiṣādī wa-al-Tanmiyah --- O.C.D.E. --- O.C.S.E. --- O.E.C.D. --- OCDE --- OCSE --- OECD --- OESO --- OĖSR --- OOSA --- Organisasjonen for økonomisk samarbeid og utvikling --- Organisatie voor Economische Samenwerking en Ontwikkeling --- Organisation de coopération et de développement économique --- Organisation de coopération et de développement économiques --- Organisation for Co-operation and Economic Development --- Organisation for Economic Cooperation and Development --- Organisation für Wirtschaftliche Zusammenarbeit und Entwicklung --- Organismos Oikonomikēs Synergasias kai Anaptyxēs --- Organização de Cooperação e de Desenvolvimento Económicos --- Organização para a Cooperação Econômica e o Desenvolvimento --- Organizace pro hospodářskou spolupráci a rozvoj --- Organizacija za ekonomsku saradnju i razvoj --- Organización de Cooperación y Desarrollo Económicos --- Organización Económica de Cooperación y Desarrollo --- Organización para la Cooperación y Desarrollo Económico --- Organización para la Cooperación y Desarrollo Económicos --- Organizacja Współpracy Gospodarczej i Rozwoju --- Organizația pentru Cooperare și Dezvoltare Economică --- Organization for Economic Co-operation and Development --- Organization for Economic Cooperation and Development --- Organizat︠s︡ii︠a︡ ėkonomicheskogo sotrudnichestva i razvitii︠a︡ --- Organizzazione di cooperazione e di sviluppo economico --- Organizzazione per la cooperazione e lo sviluppo economico --- Tỏ̂ chức hợp tác và phát triẻ̂n kinh té̂ --- OECD member countries --- Organisation for Economic Co-operation and Development countries --- Keizai Kyōryoku Kaihatsu Kik --- Organizația pentru Cooperare și Dezvoltare Economic --- Organizat͡sii͡a ėkonomicheskogo sotrudnichestva i razvitii͡ --- Tỏ̂ chức hợp tác và phát triẻ̂n kinh t --- Non-traded goods --- Economics --- Business --- Transportation --- Majanduskoostöö ja Arengu Organisatsioon --- Organisation for European Economic Co-operation --- Traffic (Commerce) --- Merchants

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