A vision of taxes within and outside the European borders: Festschrift in honor of Prof. Dr. Frans Vanistendael
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Aalphen aan den Rijn
Kluwer Law Internat.
2008
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 1006 S. Ill. |
| ISBN: | 9789041126405 |
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| 245 | 1 | 0 | |a A vision of taxes within and outside the European borders |b Festschrift in honor of Prof. Dr. Frans Vanistendael |c eds.: Luc Hinnekens ... |
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Datensatz im Suchindex
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| adam_text |
Table
of
Contents
Curriculum
Frans Vanistendael
vii
Preface
ix
Fifty Years of European Co-operation and the Tax Policy of
the European Commission
1
Henk P.A.M,
van
Arendonk
L'évolution de la fiscalité en Europe sous l'impulsion de la
Commission:
50
ans du traité de Rome
21
Michel Aujean
Current Developments in Procedures for the Resolution of
International Tax Disputes
53
Hugh J. Ault
Impact of the Preventive and Repressive Policies of Money
Laundering in Tax Matters
65
Jacques
Antenne
and
Gauthier
Parisis
Categorising Income for the
OECD
Model
93
John Avery Jones
The Belgian Rule against Abusive Practices in VAT Matters 111
Luc De Broe
Le
chant
du cygne de la retenue à la source sur les dividendes
au sein de l'Union européenne?
151
Christian Chéruy
XIV
Table of
Contents
The Discrete
Charm of the VAT
179
Graeme Cooper
German 'Anti-avoidance' Measures versus Belgian Coordination
Centres: A Long Struggle without Survivors?
203
Axel Cordewener
The Concept, History and Significance of European Tax
Law (Private)
239
Stefean Van Crombrugge
Income not Otherwise Charged
=
International and Community
Taxation Problems: A Comparative Study of France, Germany and
UK: Art.
21
OECD
259
Cyrille
David
From Global Tax Policy to Global Taxation: The Case of the
Global Currency Transaction Tax
321
Lieven
A. Denys
Abuse of Law: What Is the Value Added of the Tax Dimension?
359
Vanessa Edwards and Paul Farmer
The Precious Relationship between IAS/IFRS and CCCTB
369
Peter
Essers
A Force of the European Constitution beyond its Formal Adoption:
From Non-Discrimination Towards a Tax Equality Principle
387
Augusto
Fantozzi
Cross-Border Dividend Taxation: Testing the Belgian Rules
against the ECJ Case Law (or Testing the ECJ Case law
against the Belgian Rules)
397
Daniel Garabedian and Jacques
Malherbe
Is It Possible to Set a Coherent System of Rules on Direct Taxation
under EC Law Requirements?
429
F. Alfredo Garcia Prats
Taxes as a Tool for Development: Improving Social,
Economic and Territorial Cohesion
449
María
Amparo Grau
Ruiz
Table of Contents
XV
Treaties, Rules and Regulations: Some U.S. Perspectives on
International Tax Cooperation
Charles H.
Gustafson
Some Theoretical Thoughts on Judicial Power and Tax Law,
with a Particular Focus on the ECJ
Daniel
Gutmann
Taxation of Cross-Border Mergers in Belgium
Axel Haelterman
The International, European and Pluralistic Perspectives
of Transfer Pricing Taxation
Luc
Hinnekens
New Tax Treaty between Belgium and the United States:
Additional Step Relating to the Application of the
OECD
Report on Partnerships in Belgian
Tax Law
Philippe
Hinnekens
The Internal Market Approach Should Prevail over the
Single Country Approach
Eric C.C.M. Kemmeren
Past and Future of the 40-Year-Old
EU VAT
Han
Kogels
Wholly Artificial Arrangements
Michael Lang and
Sabine Heidenbauer
'United in Diversity'-also In Fiscalibusl
Koen Lenaerts
The European Court of Justice and Domestic Law of Tax
Procedure: A Critical Analysis
Guglielmo Maisto
A Comparison of the Treaty Freedoms in the EC Treaty with
Respect to Direct Taxation
Gerard Meussen
Will Case Law Do?
Leif
Muten
465
485
495
511
537
555
587
597
617
635
645
657
XVI
Table of
Contents
On Anti-Discrimination Provisions and Permanent
Establishments in 'Bilateral Triangular Situations'
669
Bernard Peeters
The Protection of the Right to Property in Article
1
of the
First Protocol to the European Human Rights Convention
Limiting the Fiscal Power of States
679
Bruno Peeters
Taxation of Non-Resident Taxpayers (Portugal)
703
Manuel
Pires
European Direct Tax Law: Quo
Vadis?
713
Pasquale Pistone
Application of Tax Treaties to Items of Income that
Are Covered by More Than One Distributive Provision
729
Kees
van
Raad
Liber Amicorum
Frans Vanistendael:
German Experience
with Apportioning Taxes
737
Albert J.
Rädler
Intangible Assets and Transfer Pricing
755
Tulio
Rosembuj
Member States Tax Sovereignty: Between the Principle
of Subsidiarity and the Necessity of Supranational Coordination
799
Claudio Sacchetto
Losing Out at the Snooker Table:
Cross-Border
Loss
Compensation for PEs and the Fundamental Freedoms
813
Wolfgang
Schön
'Lifting the Veil' Doctrine (Recent Developments
in Spanish Tax Law)
831
María
Teresa
Soler Roch
Tailor-Made Legislation
847
L.G.M. Stevens
La TVA et l'utilisation privée de biens d'entreprise
863
Luk
Vandenberghe
Table
of
Contents
xvii
International
Tax and
International
Trade Policy
Objectives
Jeff Waincymer
Tax Sovereignty of the Member States and the
European Court of Justice: New Trends or Confirmation?
Melchior Wathelet
Use It or Lose It
Peter J. Wattel
Cross-Border Losses: From Ritter-Coulais via
Renneberg back
to
Futura
Participations!
Dennis Weber
The Tie-Breaker Revisited: Towards a Formal Criterion?
Stefvan Weeghel
Cross-Border
Loss Relief in Europe
-
The Case of Group
Contributions
Bertil
Winian
An International Lawyer's Perspective on the ECJ's Case Law
Concerning the
OECD
Model Tax Convention and its
Commentaries
Jan Wouters
and
Maarten
Vidal
877
905
931
955
961
971
989 |
| adam_txt |
Table
of
Contents
Curriculum
Frans Vanistendael
vii
Preface
ix
Fifty Years of European Co-operation and the Tax Policy of
the European Commission
1
Henk P.A.M,
van
Arendonk
L'évolution de la fiscalité en Europe sous l'impulsion de la
Commission:
50
ans du traité de Rome
21
Michel Aujean
Current Developments in Procedures for the Resolution of
International Tax Disputes
53
Hugh J. Ault
Impact of the Preventive and Repressive Policies of Money
Laundering in Tax Matters
65
Jacques
Antenne
and
Gauthier
Parisis
Categorising Income for the
OECD
Model
93
John Avery Jones
The Belgian Rule against Abusive Practices in VAT Matters 111
Luc De Broe
Le
chant
du cygne de la retenue à la source sur les dividendes
au sein de l'Union européenne?
151
Christian Chéruy
XIV
Table of
Contents
The Discrete
Charm of the VAT
179
Graeme Cooper
German 'Anti-avoidance' Measures versus Belgian Coordination
Centres: A Long Struggle without Survivors?
203
Axel Cordewener
The Concept, History and Significance of European Tax
Law (Private)
239
Stefean Van Crombrugge
Income not Otherwise Charged
=
International and Community
Taxation Problems: A Comparative Study of France, Germany and
UK: Art.
21
OECD
259
Cyrille
David
From Global Tax Policy to Global Taxation: The Case of the
Global Currency Transaction Tax
321
Lieven
A. Denys
Abuse of Law: What Is the Value Added of the Tax Dimension?
359
Vanessa Edwards and Paul Farmer
The Precious Relationship between IAS/IFRS and CCCTB
369
Peter
Essers
A Force of the European Constitution beyond its Formal Adoption:
From Non-Discrimination Towards a Tax Equality Principle
387
Augusto
Fantozzi
Cross-Border Dividend Taxation: Testing the Belgian Rules
against the ECJ Case Law (or Testing the ECJ Case law
against the Belgian Rules)
397
Daniel Garabedian and Jacques
Malherbe
Is It Possible to Set a Coherent System of Rules on Direct Taxation
under EC Law Requirements?
429
F. Alfredo Garcia Prats
Taxes as a Tool for Development: Improving Social,
Economic and Territorial Cohesion
449
María
Amparo Grau
Ruiz
Table of Contents
XV
Treaties, Rules and Regulations: Some U.S. Perspectives on
International Tax Cooperation
Charles H.
Gustafson
Some Theoretical Thoughts on Judicial Power and Tax Law,
with a Particular Focus on the ECJ
Daniel
Gutmann
Taxation of Cross-Border Mergers in Belgium
Axel Haelterman
The International, European and Pluralistic Perspectives
of Transfer Pricing Taxation
Luc
Hinnekens
New Tax Treaty between Belgium and the United States:
Additional Step Relating to the Application of the
OECD
Report on Partnerships in Belgian
Tax Law
Philippe
Hinnekens
The Internal Market Approach Should Prevail over the
Single Country Approach
Eric C.C.M. Kemmeren
Past and Future of the 40-Year-Old
EU VAT
Han
Kogels
Wholly Artificial Arrangements
Michael Lang and
Sabine Heidenbauer
'United in Diversity'-also In Fiscalibusl
Koen Lenaerts
The European Court of Justice and Domestic Law of Tax
Procedure: A Critical Analysis
Guglielmo Maisto
A Comparison of the Treaty Freedoms in the EC Treaty with
Respect to Direct Taxation
Gerard Meussen
Will Case Law Do?
Leif
Muten
465
485
495
511
537
555
587
597
617
635
645
657
XVI
Table of
Contents
On Anti-Discrimination Provisions and Permanent
Establishments in 'Bilateral Triangular Situations'
669
Bernard Peeters
The Protection of the Right to Property in Article
1
of the
First Protocol to the European Human Rights Convention
Limiting the Fiscal Power of States
679
Bruno Peeters
Taxation of Non-Resident Taxpayers (Portugal)
703
Manuel
Pires
European Direct Tax Law: Quo
Vadis?
713
Pasquale Pistone
Application of Tax Treaties to Items of Income that
Are Covered by More Than One Distributive Provision
729
Kees
van
Raad
Liber Amicorum
Frans Vanistendael:
German Experience
with Apportioning Taxes
737
Albert J.
Rädler
Intangible Assets and Transfer Pricing
755
Tulio
Rosembuj
Member States Tax Sovereignty: Between the Principle
of Subsidiarity and the Necessity of Supranational Coordination
799
Claudio Sacchetto
Losing Out at the Snooker Table:
Cross-Border
Loss
Compensation for PEs and the Fundamental Freedoms
813
Wolfgang
Schön
'Lifting the Veil' Doctrine (Recent Developments
in Spanish Tax Law)
831
María
Teresa
Soler Roch
Tailor-Made Legislation
847
L.G.M. Stevens
La TVA et l'utilisation privée de biens d'entreprise
863
Luk
Vandenberghe
Table
of
Contents
xvii
International
Tax and
International
Trade Policy
Objectives
Jeff Waincymer
Tax Sovereignty of the Member States and the
European Court of Justice: New Trends or Confirmation?
Melchior Wathelet
Use It or Lose It
Peter J. Wattel
Cross-Border Losses: From Ritter-Coulais via
Renneberg back
to
Futura
Participations!
Dennis Weber
The Tie-Breaker Revisited: Towards a Formal Criterion?
Stefvan Weeghel
Cross-Border
Loss Relief in Europe
-
The Case of Group
Contributions
Bertil
Winian
An International Lawyer's Perspective on the ECJ's Case Law
Concerning the
OECD
Model Tax Convention and its
Commentaries
Jan Wouters
and
Maarten
Vidal
877
905
931
955
961
971
989 |
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| spelling | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael eds.: Luc Hinnekens ... Aalphen aan den Rijn Kluwer Law Internat. 2008 XVII, 1006 S. Ill. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Internationaal belastingrecht gtt Recht Steuer Double taxation Taxation Law and legislation Taxation Law and legislation Belgium Taxation Law and legislation European Union countries Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Belgien Europäische Union. Mitgliedsstaaten (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4016928-5 Festschrift gnd-content Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Steuerrecht (DE-588)4116614-0 s DE-604 Hinnekens, Luc 1935- Sonstige (DE-588)124933696 oth Vanistendael, Frans hnr Digitalisierung UB Augsburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016295972&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael Europäische Union (DE-588)5098525-5 gnd Internationaal belastingrecht gtt Recht Steuer Double taxation Taxation Law and legislation Taxation Law and legislation Belgium Taxation Law and legislation European Union countries Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4170174-4 (DE-588)4116614-0 (DE-588)4143413-4 (DE-588)4016928-5 |
| title | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael |
| title_auth | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael |
| title_exact_search | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael |
| title_exact_search_txtP | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael |
| title_full | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael eds.: Luc Hinnekens ... |
| title_fullStr | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael eds.: Luc Hinnekens ... |
| title_full_unstemmed | A vision of taxes within and outside the European borders Festschrift in honor of Prof. Dr. Frans Vanistendael eds.: Luc Hinnekens ... |
| title_short | A vision of taxes within and outside the European borders |
| title_sort | a vision of taxes within and outside the european borders festschrift in honor of prof dr frans vanistendael |
| title_sub | Festschrift in honor of Prof. Dr. Frans Vanistendael |
| topic | Europäische Union (DE-588)5098525-5 gnd Internationaal belastingrecht gtt Recht Steuer Double taxation Taxation Law and legislation Taxation Law and legislation Belgium Taxation Law and legislation European Union countries Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Internationaal belastingrecht Recht Steuer Double taxation Taxation Law and legislation Taxation Law and legislation Belgium Taxation Law and legislation European Union countries Mitgliedsstaaten Steuerrecht Belgien Europäische Union. Mitgliedsstaaten Aufsatzsammlung Festschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016295972&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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