CCCTB SELECTED ISSUES EUCOTAX SERIES ON EUROPEAN TAXATION

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European Union Corporate Tax Law

Author : Christiana HJI Panayi
ISBN : 9781107018990
Genre : Law
File Size : 89.19 MB
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How do the tax implications of European integration affect companies' cross-border movements and investment strategies?
Category: Law

Studies In The History Of Tax Law

Author : Peter Harris
ISBN : 9781509908394
Genre : Law
File Size : 63.61 MB
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These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
Category: Law

Corporate Tax Law

Author : Peter Harris
ISBN : 9781107311428
Genre : Law
File Size : 65.33 MB
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Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
Category: Law

Ccctb

Author : Dennis Manolito Weber
ISBN : 9041138722
Genre : Law
File Size : 39.43 MB
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The European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a 'one-stopshop' for f iling tax returns and consolidating prof its and losses across the EU.
Category: Law

From Marks Spencer To X Holding

Author : Dennis Manolito Weber
ISBN : 9789041133991
Genre : Law
File Size : 26.59 MB
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The book deals with European law aspects of two European Court of Justice cases concerning cross-border tax relief claims and the decisions which have been criticized for lack of clarity and for breach of the freedom of establishment (Article 49 TFEU). The papers collected in the book cover the following issues: the underlying tax obstacles which exist for companies operating in more than one Member State; potential for tax avoidance; prevention of double use of losses (the 'no possibilities' test); disadvantages that arise as a consequence of the parallel exercise of fiscal sovereignty; the concept of 'balanced allocation of taxing powers'; meaning of 'final losses'; the 'Bosal fix'; cash-flow disadvantages of having to carry losses forward; deduction of currency losses; deduction-and-recapture rules; and VAT grouping.
Category: Law

Procedural Rules In Tax Law In The Context Of European Union And Domestic Law

Author : Michael Lang
ISBN : 9789041133762
Genre : Law
File Size : 40.4 MB
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EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
Category: Law

The Eu Common Consolidated Corporate Tax Base

Author : Jan van de Streek
ISBN : 9041192336
Genre : Law
File Size : 64.72 MB
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This book serves as a guide to the major development in EU tax law, the Common Consolidated Corporate Tax Base (CCCTB) proposal. In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the CCCTB by introducing a single set of rules to calculate companies' taxable profits in the EU. This timely book offers an early analysis of this important proposal and its implications, covering issues such as the project's scope and main elements, international considerations, the relationship with OECD's base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules.
Category: Law

Tax Compliance Costs For Companies In An Enlarged European Community

Author : Michael Lang
ISBN : 9789041126665
Genre : Law
File Size : 82.36 MB
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"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Category: Law

W Rfelnetze Im Unterricht

Author : André Scheible
ISBN : 9783638690454
Genre : Mathematics
File Size : 80.66 MB
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Unterrichtsentwurf aus dem Jahr 2007 im Fachbereich Mathematik - Geometrie, Note: 1,5, , 5 Literaturquellen Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Der Würfel, auch Hexaeder genannt, ist ein geometrischer Körper mit: sechs gleich großen quadratischen Flächen, acht Ecken, die in jeder der acht Ecken rechtwinklig aufeinander stoßen, und 12 gleich langen Kanten Die Lebenswelt der Schülerinnen und Schüler wird in großem Maße durch geometrische Formen, Figuren und Körper bestimmt, in der sie sich unbewusst mit ihren Eigenschaften auseinandersetzen. Die Entwicklung der Raumvorstellung im Geometrieunterricht soll ihnen helfen, sich in dieser zurechtzufinden. Die Auseinandersetzung mit Körpernetzen kann diese Entwicklung unterstützen. Bei der Darstellung eines Netzes wird die Dreidimensionalität eines Gegenstandes in die Zweidimensionalität übertragen. Daher müssten die Schülerinnen und Schüler in der Lage sein sich auf der Oberfläche des Körpers zu orientieren, ihre bisherigen Kenntnisse über die Vierecke und Flächen, auf die genaue Betrachtung der beteiligten Einzelflächen und ihrer Lage zueinander anzuwenden. Körpernetze begegnen den Schülerinnen und Schülern in ihrer Umwelt in abgewandelter, unvollständiger Form, beispielsweise als Verpackungen, Buchumschläge oder Faltkartons. Um selber einen Karton herzustellen, muss eine Vorstellung über dessen Aufbau und Eigenschaften vorhanden sein. Die Schülerinnen und Schüler müssen zudem in der Lage sein, ihre Vorstellungen in die Fläche zu projizieren. Hier wird besonders die Wahrnehmung der Lagebeziehungen gefordert und gefördert. Daraus ergibt sich auch die fachbezogene Zukunftsbedeutung, die beispielsweise in der Oberflächen- und Volumenberechnung liegt. In vielen Bereichen der Geometrie spielt die räumliche Vorstellung eine entscheidende Rolle, die die Schülerinnen und Schüler in den kommenden Jahren benötigen: Verwechslungen zwischen den Begriffen Volumen und Oberfläche, analog zu Flächeninhalt und Umfang werden weniger. Infolgedessen ist eine zunehmende Sicherheit am Körper notwendig, bevor man zur Abstraktion übergeht. Durch die Überführung vom Netz zum Würfel wird die Raumvorstellung der Schülerinnen und Schüler weiter gefördert. Mittels mehrerer Übungen, die sie handelnd ausführen, können diese Abwicklungen zunehmend verinnerlicht werden.
Category: Mathematics

Europ Isches Steuerrecht

Author : Helmut Rehm
ISBN : 9783834968289
Genre : Business & Economics
File Size : 26.8 MB
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Für den Berater ergibt sich aus dem Gemeinschaftsrecht sowohl die Chance, für seinen Mandanten eine steuergünstige Gestaltung zu realisieren, als auch das Risiko, sich bei Nichtkenntnis des Gemeinschaftsrechts gegenüber seinem Mandanten Haftungsansprüchen auszusetzen. Das Werk erläutert anschaulich und praxisnah die wichtigsten Regelungen im Europäischen Steuerrecht.
Category: Business & Economics