Verfügbarkeit: International tax law

International tax law:

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Bibliographische Detailangaben
Format:	Buch
Sprache:	English
Veröffentlicht:	Alphen aan den Rijn Wolters Kluwer Law & Business 2012
Ausgabe:	2. ed.
Schlagworte:	Recht Steuer Double taxation Taxation > Law and legislation Doppelbesteuerung Internationales Steuerrecht
Online-Zugang:	Inhaltsverzeichnis Klappentext
Beschreibung:	XXXI, 448 S. graph. Darst.
ISBN:	9789041137272 9041137270

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Datensatz im Suchindex

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adam_text	Table of Contents Preface xix Acknowledgement xxxi Chapter 1 The Contribution of Economic Analysis of Law to the Tax Law Methodology 1 Andrea Amatucci §1.01 Oreste Ranelletti, the Founder of the Neapolitan School of Public Finance Law 1 §1.02 The Three Phases of Ranelletti s Experimental Methodology 3 §1.03 The Testing and Analysis of Ranelletti s Methodology, Conducted by the Scholars of the Neapolitan School 7 [A] Francesco D Alessio 7 [B] Gustavo Ingrosso 8 [C] Romanelli-Grimaldi 9 [D] Vincenzo Sica 11 [E] Giuseppe Abbamonte 11 §1.04 The Relationship between the Hard-line Conception of the Italian School of Pavia and the Substantive View of the School of Naples 14 §1.05 The Pavia and Milan Schools of Tax Law and their Relationship to Ranelletti s Scientific Achievements 18 §1.06 Methodological Rigor as the Foundation of the Scientific Autonomy of Tax Law 22 §1.07 The Origins of Economic Analysis of Law in the United States 24 §1.08 The Expansion Phase of Economic Analysis of Law in the 1970s 26 §1.09 The Development and Consolidation Phase of Economic Analysis of Law 28 §1.10 Economic Analysis of Law shows Elements in common with Realism 32 §1.11 Efficiency and Redistributive Justice as Selection Criteria of the Real vu Table of Contents Law Text Meaning 37 §1.12 How Tax Law Pursues Purposes of Redistributive Justice with Less Efficiency Loss than the Other Branches of Law 39 Chapter 2 Tax Law 45 Nicola d Amati §2.01 Consistency and Systematic Nature of Tax Relationship in the Traditional Doctrine 45 §2.02 The Assessment : Taxation Alternative in the 1930S-1940S Doctrine 46 §2.03 The 1950s Pre- reform and Role Mediation 48 §2.04 An Alchemical Formula: The Assessment at Variable Composition 50 §2.05 (Continued): Composition and Process 51 §2.06 The Tax Proceedings as an Alternative to the Tax Relationship 53 §2.07 The Pure Doctrine of the Procedure 54 §2.08 Procedure and Direct Payment of the Tax 56 §2.09 From the 1951 Pre-reform to the Tax Direct Payment 59 §2.10 The New Forms of the Administrative Procedure 61 §2.11 The Annual Individual Income Tax Return as a Turning Point in the Assessment Discipline 62 §2.12 Allorio s Nuove Riflessioni and the So-Called Equivalence Phenomenon 63 §2.13 The Tax Assessment from the Collecting Point of View 65 §2.14 From the Taxation without Declaration to the Declaration without Taxation 67 §2.15 Centralizing Taxes 70 §2.16 Tax Payment 72 §2.17 Payment Control 73 §2.18 Liquidation 76 §2.19 Tax Compliance 77 §2.20 Tax Law between Obligatory Relationship and Tax Administrative Procedure 79 Chapter 3 Tax Law and Private Law 85 Lerke Osterloh §3.01 General Trends in German Tax Law 85 §3.02 Constitutional Standards for Fiscal Legislation and Application of the Law and Their Implications in Legal Dogma 90 [A] On Obligations Incumbent on the Legislature Handing Down Tax Law to Adhere to the Basic Law 90 viii Table of Contents [В] On Obligations to Adhere to the Basic Law in Interpreting Fiscal Legislation 93 §3.03 Individual Contentious Issues on the Independence of the Interpretation and Application of Tax Law 97 [A] Ascertaining Income 97 [B] Independence of Tax Law 100 [C] Partnerships and Corporations 102 Chapter 4 Administrative Provisions in Taxation Law 103 Christoph Trzaskalik and Marion Petri §4.01 Tax Statutes Subject to Further Concretion 103 §4.02 The Concept of Administrative Provision 104 §4.03 The Content of Administrative Provisions 104 §4.04 The Enactment Procedure 105 §4.05 The Legal Meaning of Administrative Provisions 106 [A] Binding Effects on Tax Authorities Officers 106 [B] Binding Effects on Citizens and Jurisdictional Authorities 106 [ 1 ] Are Administrative Provisions to be Ranked as Legislative Acts? 106 [2] Administrative Provisions and their Fimcüon as Acts to Implement the Law 108 [3] Particular Meaning of Administrative Provisions in the Ambit of the Discretionary Powers Recognized for Tax Authorities within the Relevant Legislation 110 [4] Types of Administrative Provisions Requiring Abidance 112 [a] Interim Decrees 112 [b] Rules to Typify and Simplify Taxable Amount Procedures 114 [c] General Instructions to Ascertain the Facts of the Precise Tax Case 115 §4.06 Final Comments 117 Annex to Chapter 4 Administrative Provisions in Taxation Law: Current Developments 119 Henning Tappe I The Concept of Administrative Provisions 119 II Types and Functions of Administrative Provisions 120 HI Enactment of Administrative Provisions in a Federal State 122 IV The Legal Meaning of Administrative Provisions 123 v Final Comments 125 ix Table of Contents Chapter 5 The Administrative Procedure for Determining Tax Liability 127 Eusebio Gonzalez §5.01 Systems for Determining the Basis on which Tax Is Applied 127 [A] The Systems of Direct Determination and Objective Estimation 130 [1] Concept and Function 130 [a] Indexes 131 [b] Checked returns 131 [c] Forfeiting 132 [2] Differences to be Established between Systems of Direct Determination and Objective Estimation 132 [B] The System of Indirect Estimation 133 §5.02 Characteristics of the Administrative Estimate Procedure 133 [A] First Characteristic 134 [B] Second Characteristic 136 [C] Third Characteristic 137 §5.03 Control Functions of the Tax Authorities 137 [A] Procedures of Legal Qualification, Assessment and Investigation 138 [B] Procedures of Evaluation 139 [C] Settlement Functions 139 [D] The Function of Obtaining Tax-related Information 139 §5.04 The Settlement Procedure in the Direct Estimation System 141 [A] Legal Nature of Voluntary Payment 141 [B] Provisional Settlement: Concept, Characteristics and Legal Nature 143 [1] Concept 143 [2] Characteristics 144 [3] What Is the Legal and Administrative Nature of Provisional Settlements? 145 [C] Verification of the Existence and Evaluation of the Chargeable Event 147 [1] Concept and Classes 147 [2] Legal Effeđs of the Checking Activity 148 [3] Function and Structure of the Checking Procedure 148 [4] Possible Discretionary Action by the Tax Authorities in the Checking Procedure 149 §5.05 Summary 150 Annex to Chapter 5 Recent Developments on Administrative Determination of Tax Liability 151 Antonio Vázquez del Rey Table of Contents I Administrative Procedure and Determination of Tax Liability 151 II Determination of the Tax Base. Some Issues Regarding Presumptive Taxation 153 III Tax Authorities Guidance and Advance Instruments Regarding the Determination of Tax 155 IV Check compliance and Administrative Determination of the Tax Liability 157 V Summary 159 Chapter 6 Double Taxation Conventions 161 Victor Uckmar §6.01 Introduction 161 §6.02 The History of Tax Treaties and Model Conventions 162 §6.03 Purpose of Double Taxation Conventions 164 §6.04 Relationship of Tax Treaties and Domestic Law 166 §6.05 Tax Treaty Interpretation 168 [A] The Vienna Convention on the Laws of Treaties 168 [B] Reference to the OECD Commentaries 170 [C] The Interpretation Rule of Article 3(2) of the OECD Tax Model Convention 172 [D] Conflicts of Qualification 173 §6.06 Basic Contents of the Model Tax Treaty 175 [A] Coverage and Scope 176 [B] Income from Immovable Property 177 [C] Business Income 177 [D] Dividends, Interest and Royalties 181 [E] Employment and Pension Income 183 [F] Capital Gains and the Other Income Article 186 [G] Non-discrimination 187 [H] Mutual Agreement Procedure, Exchange of Information and Assistance in the Collection of Taxes 189 §6.07 Treaty Shopping 192 Chapter 7 Tax Treaties in the Americas: The United States Experience 195 Charles H. Gustafson §7.01 Introduction 195 [A] In General 195 [B] Impact of Income Tax Treaties 196 [C] Outline of This Chapter 196 §7.02 The Jurisprudence of Treaties in United States Law and Practice 197 [A] Establishing a Treaty 197 xi Table of Contents [В] Posture of Treaties in US Practice 198 §7.03 Basic Provisions of US Income Tax Law and Practice 198 [A] General Rules 198 [B] Tax Administration 202 §7.04 Taxation of Inbound Transactions: US Taxation of US Income of Foreign Taxpayers 202 [A] Definition of Foreign Taxpayer 202 [B] Source Rules 202 [C] US Trade or Business Income 204 [D] Withholding Tax on Non-Trade or Business Income 205 §7.05 Outbound Transactions: US Taxation of Foreign Income of US Taxpayers 207 [A] Worldwide Taxability 207 [B] Entity Classification 208 [C] The Foreign Tax Credit 208 [D] Anti-Deferral Regimes 210 [ 1 ] Foreign Personal Holding Companies 210 [2] Subpart F 211 [3] Passive Foreign Investment Companies 212 §7.06 US Tax Treaty Relations in the Americas 212 [A] The NAFTA Countries 212 [B] South and Central America 212 [C] The Caribbean 213 [D] Bermuda: A Special Case 213 §7.07 Provisions Favouring Country of Residence 214 [A] Withholding Tax Provisions 214 [1] In General 214 [2] Repatriation of Corporate Proßts 214 [a] Dividends 214 [b] Branch Profits Taxes 215 [3] Interest 216 [4] Royalties 217 [B] Trade or Business Income 218 [ 1 ] The Permanent Establishment Requirement 218 [2] Provision of Services by Individuals 219 §7.08 Limitations on Treaty Benefits 220 [A] Problem of Treaty Shopping 220 [B] Termination of Treaties 221 [C] Treaty Limitations 221 [D] Domestic Law Limitations 222 [1] Judicial Dedsions 222 [2] Anti-Conduit Regulations 222 §7.09 Provisions Favouring Source Country 223 [A] In General 223 xn Table of Contents [В] Tax Sparing 223 §7.10 Cooperation in Tax Administration 224 [A] Bilateral Income Tax Treaties 224 [B] Tax Information Exchange Agreements 227 [C] Mutual Legal Assistance Treaties 229 §7.11 Conclusion 230 Annex to Chapter 7 US Tax Reforms 231 Roberta Scarpato I Housing and Economic Recovery Act 231 II Emergency Economic Stabilization Act 233 [A] Tax Exemptions for Homeowners 234 [B] Energy Incentives 234 [C] Disaster Relief 235 III Patient Protection and Affordable Care Act 235 Chapter 8 The Commentary of the OECD Model Tax Convention as Two-Tier Soft Law: Rule of Conduct for Tax Authorities and Living Law for Taxpayers 237 Konosuke Kimura §8.01 Defining the Issues 237 §8.02 Instruments to Analyse the Issues 245 §8.03 The Status of the OECD Model Tax Convention 250 §8.04 The Status of the Commentary Thereon 252 [A] Rule of Conduct for Tax Administration 254 [B] Living Law for Tax Payers and Tax Practitioners 255 [C] The Equal Application of Norm for Decision before the Courts 255 [D] The Tentative Conclusion: The Commentary as Soft Law 256 §8.05 The Influence of the Commentary on International Tax Cases of Japan 257 §8.06 Conclusion 258 Chapter 9 A European Legal Tax Order Based on Ability to Pay 261 Joachim Lang & Joachim Englisch §9.01 The Need for a European Tax Order 261 §9.02 The Constitutional Core of a European Tax Order: Cross-Border Ability to Pay 264 [A] Foundation in Member States Constitutions 264 [B] The Cross-border Aspect Enhanced by the EC Treaty s Xlii Table of Contents Provisions on Free Movement 270 [1] The Constitutional Quality of the Provisions on Free Movement in an Internal Market 270 [2] Personal and Territorial Scope 271 [3] Prinríples of Equal Treatment 272 [a] De Jure and De Facto Discrimination [b] A Step Too Far: A Second Constitutional Layer of Liberal Freedom Rights 276 [4] Tax Implications: A Cross-border Concept of Ability to Pay 278 [5] Complementation by the Basic Provisions on Non-discrimination and Free Movement 280 §9.03 Cross-Border Ability to Pay in Direct Taxation 281 [A] Non-discrimination of Non-residents 281 [B] Non-discrimination of Foreign Source Income 285 [C] Equal Treatment of Different Alternatives to Realize a Freedom? 288 [D] Abolition of International Double Taxation 289 [E] Most Favoured Nation Clause? 293 [F] Possible Justifications for Unequal Taxation 295 [1] Budgetary Reasons 299 [2] Reasons of International Equity 299 [3] Reasons Aiming at Taxation According to Ability to Pay 301 [a] Prevention of Tax Fraud 301 [b] Effective Tax Collection 302 [c] Anti-avoidance Rules 303 [d] Fiscal Cohesion 305 [4] Extra-Fiscal Objectives 315 [a] Economic Control 315 [b] Social or Ecological Objectives 317 §9.04 Cross-Border Ability to Pay in Indirect Taxation 318 [A] Non-discrimination of Foreign Competitors in the Domestic Market 320 [B] Proportional Taxation of Foreign Competitors in the Domestic Market 328 [C] Non-discrimination of Domestic Competitors in the Foreign Market 332 [D] Abolition of International Double Taxation 333 [E] Possible Justifications for Unequal Taxation 335 §9.05 Other Constitutional Principles 338 xiv Table of Contents Annex to Chapter 9 Recent Developments in the European Legal Tax Order 341 Werner С Haslehner I Introduction 341 II Developments of European Constitutionalism and the European Legal Tax Order 341 [A] Legislative Developments: Enlargement, the failed Constitution and the Lisbon Treaty 341 [B] Fundamental Rights 343 [ 1 ] EU Charter of Fundamental Rights 343 [2] Accession to the ECHR 343 [C] Fundamental Freedoms 344 [1] Relationship and Applicability of multiple freedoms 344 [2] Fundamental Freedoms and the Abuse of EU Law Doctrine 345 III Developments in Direct Taxation 346 [A] Non-discrimination of non-residents 347 [ 1 ] Foreign Loss Recognition of Virtual Residents : The Demise of the Prindple of Territoriality? 347 [2] Withholding Taxation of Non-residents: Three Approaches 348 [B] Non-discrimination of Foreign-Source Income 350 [1] Foreign Loss Relief: Final Losses 350 [2] Foreign Capital Income: Credit and Exemption 352 [C] Neutrality of Legal Form 353 [D] International Double Taxation 353 [E] Most-Favoured-Nation Treatment 354 [F] Justifications for Unequal Taxation 355 [1] Combating Tax Avoidance 355 [2] Fiscal Coherence 356 [3] Balanced Allocation of Taxing Power 356 IV Developments in Indirect Taxation 357 [A] VAT Fraud and Legitimate Expectations 357 [B] The Principle of Equality and VAT 358 Chapter 10 European Union Tax Law and Internal Tax Systems 359 Gabriel Casado Ollero & Miguel A. Caamaño Anido §10.01 Introduction 359 §10.02 The EU and the Member States from the legal and Competence perspectives 360 [A] The Transfer of National Competences to the European Union 360 xv Table of Contents [В] The Current Situation of the Distribution of Competences between the EU and the Member States 365 §10.03 The Atypical Sources of EU Tax Law 368 §10.04 The Crisis of the Principle of Legality 371 §10.05 Non-discrimination and Non-restriction at the Service of Fundamental Freedoms 376 [A] Introduction 376 [B] Case-Law Evolution of the Characteristic Features of the Concept of Fiscally Restrictive Measure 379 [C] The Causes for Justification of Discriminatory and/or Restrictive Measures 382 [1] Causes of Justification Established in the TFEU 382 [2] Causes of Justification Adopted or Invoked before the Court of Justice of the European Union 382 [a] Causes of Justification Generally Inadmissible for the Court of Justice of the European Union 383 [b] Grounds for Justification Generally Accepted by the Court of Justice of the European Union 384 [D] Evaluation of EU Case-Law on the Principle of Non-discrimination 385 §10.06 Protection of the Internal Market through the Control of State Aids 387 [A] Concept of State Aids 387 [B] Exceptions to the Concept of State Aids 391 §10.07 The Canon of Proportionality in EU Tax Law 393 [A] The Principle of Proportionality in the Sphere of Harmonized Taxation 394 [B] The Principle of Proportionality in Direct Taxation. 395 [ 1 ] The Prohibition of Wholly Artificial Arrangements 395 [2] The Prohibition of General Clauses, Presumptions and Legal Fictions 396 [3] The Prohibition of Discretional Interference by the Administration 397 [4] The Rule of Impossibility 398 [C] The Presence of the Principle of Proportionality in Penalizing Tax Law 398 §10.08 The Tax Dimension of the Principle of Loyal Cooperation 400 §10.09 The Eu Taxpayer s Statute: Non-contractual Responsibility of the States and Refunding of Unduly Paid Taxes 404 [A] The General Principle of the Liability of the State 404 [B] Conditions for Incurring the Liability of the State 405 [C] The Procedural Means and the Limitations to Exercise the Right to Financial Restitution 407 [D] On the Impossibility of Conditioning the Reparation of the Existence of Blame 410 xvi Table of Contents [E] The Actual Extent of the Reparation 411 [F] Extent of the Period Covered by Reparation 412 §10.10 Tax Law on Penalties from the Perspective of EU Law 412 [A] Classification Criteria of the Penalties 412 [B] The Principle of Ne Bis in idem 413 [C] Principle of Reasonable Time 413 [D] Principle of Comparative Equality and Its Effectiveness, Deterrent Effect and Proportionality 414 [E] The Right to Non-self-incrimination 415 Chapter 11 Community Acts and the Internal Public Finance System 419 Andrea Amatucci §11.01 Objectives and Instruments Imposed by the Treaty Establishing the European Community 419 §11.02 Single European Act, European Union, Maastricht, Amsterdam and Nice Treaties and the EU Enlargement to New Member States in 2004 422 § 11.03 Effects of Self-executing Community Acts on the National Legal System 430 § 11.04 Conflict between Internal and International Tax Rules 433 xvii International Tax Law SECOND EDITION Edited bv Andrea Amatucci Witli a century of solid theory behind it. tax law confronts a new reality: the weakening oft lit· tenaciou- link between ι In· gcmenagBty of states and taxai iun. V-t it і- to the continuity of certain themes and principle- inherent in the various national tax -včleníš that tax law -cholar-hip continue? to look, even M it develop« new priaetpiea designed to meet the expanding procesata el ¡niernationali/aiioti. ТЪаа conipletely updated collection aiesean elfen an expert comparative analy-i-. conducted li ¡ι -ample of the best international tax law scholar-, ol the fundamental theory of tax law and of the pro-pect- in the near future of tax leiri-lative systems. The emphasis fall- naturally on tax theory, ¡nn-pnidence. and legislative development in the Member State- of the Knropean l mon ι particularly in Italy. Germany, and Spain ). where the process of tax harmonization ha- been under way lor many year-, lhe effect of the-e proce-M-. via the relevant tax treatie-, on the tax - stema of Japan and the I oiled State- provides a secondary ешрЬввю. Practitioner- and academic- in tax law will find in this book an invaluable understanding of the challenges that tax law theory -trives to meet at tin- crucial moment in economic hi-tory. The e—ay- pre-cin a full and reliable exposition of the current theoretical aşpmadbes adopted by tlie шіми -chool- of thought in the field, ¿ι- well a- of the main contributions ot juri-prudence.
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spelling	International tax law ed. by Andrea Amatucci 2. ed. Alphen aan den Rijn Wolters Kluwer Law & Business 2012 XXXI, 448 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Doppelbesteuerung (DE-588)4012744-8 s Amatucci, Andrea Sonstige (DE-588)170298787 oth Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025258707&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025258707&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext
spellingShingle	International tax law Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung (DE-588)4012744-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd
subject_GND	(DE-588)4012744-8 (DE-588)4027451-2
title	International tax law
title_auth	International tax law
title_exact_search	International tax law
title_full	International tax law ed. by Andrea Amatucci
title_fullStr	International tax law ed. by Andrea Amatucci
title_full_unstemmed	International tax law ed. by Andrea Amatucci
title_short	International tax law
title_sort	international tax law
topic	Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung (DE-588)4012744-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd
topic_facet	Recht Steuer Double taxation Taxation Law and legislation Doppelbesteuerung Internationales Steuerrecht
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025258707&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025258707&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT amatucciandrea internationaltaxlaw

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