Advanced issues in international and European tax law:
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Oxford
Hart
2015
|
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XXX, 342 Seiten |
ISBN: | 9781509921096 |
Internformat
MARC
LEADER | 00000nam a2200000 c 4500 | ||
---|---|---|---|
001 | BV042340619 | ||
003 | DE-604 | ||
005 | 20180605 | ||
007 | t| | ||
008 | 150211s2015 xx |||| 00||| eng d | ||
020 | |a 9781509921096 |9 978-1-5099-2109-6 | ||
020 | |z 9781849466950 |c hardback |9 978-1-84946-695-0 | ||
020 | |z 1849466955 |c hardback |9 1-84946-695-5 | ||
035 | |a (OCoLC)935752701 | ||
035 | |a (DE-599)BVBBV042340619 | ||
040 | |a DE-604 |b ger |e rda | ||
041 | 0 | |a eng | |
049 | |a DE-M382 |a DE-29 |a DE-12 |a DE-19 |a DE-N2 |a DE-384 | ||
084 | |a PP 6704 |0 (DE-625)138704:282 |2 rvk | ||
100 | 1 | |a Panayi, Christiana |d ca. 20./21. Jh. |e Verfasser |0 (DE-588)135754356 |4 aut | |
245 | 1 | 0 | |a Advanced issues in international and European tax law |c Christiana H. J. I. Panayi |
264 | 1 | |a Oxford |b Hart |c 2015 | |
300 | |a XXX, 342 Seiten | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Steuerrecht |0 (DE-588)4116614-0 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |2 gnd |9 rswk-swf |
689 | 0 | 0 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |D s |
689 | 0 | |5 DE-604 | |
689 | 1 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
689 | 1 | 1 | |a Steuerrecht |0 (DE-588)4116614-0 |D s |
689 | 1 | |5 DE-604 | |
856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027777151&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-027777151 |
Datensatz im Suchindex
_version_ | 1820137651184861184 |
---|---|
adam_text |
Titel: Advanced issues in international and European tax law
Autor: Panayi, Christiana
Jahr: 2015
CONTENTS
Foreword.vii
Preface.xi
Table of Cases.xvii
Table of Legislation.xxv
Table of International Instruments.xxix
Introduction.1
1. Aggressive Tax Planning, Good Governance in Tax Matters
and Corporate Social Responsibility: The New Themes.4
1.1. Harmful Tax Competition, Tax Havens, Base Erosion
and Profit Shifting.4
1.2. Aggressive Tax Planning of Multinationals:
The Politics of the Debate.11
1.3. Good Governance in Tax Matters.22
1.4. Corporate Social Responsibility and Aggressive
Tax Planning.28
1.5. Tax in the Boardroom.41
1.6. Conclusion.45
2. The OECD/G20 Base Erosion and Profit Shifting Project:
Actions 1-5.47
2.1. Addressing Base Erosion and Profit Shifting.48
2.2. The BEPS Action Plan.50
2.3. Action 1: Addressing the Tax Challenges of the
Digital Economy.51
2.4. Action 2: Neutralise the Effects of Hybrid
Mismatch Arrangements.59
2.5. Action 3: Strengthen CFC Rules.66
2.6. Action 4: Limit Base Erosion via Interest Payments and
Other Financial Payments.72
2.7. Action 5: Counter Harmful Tax Practices More Effectively,
Taking into Account Transparency and Substance.76
3. Tax Treaty Abuse, Permanent Establishments and
Transfer Pricing Rules: Actions 6-10.85
3.1. Action 6: Prevent Treaty Abuse.85
3.2. Action 7: Prevent the Artificial Avoidance of PE Status.99
xiv Contents
3.3. Action 8: Intangibles.106
3.3.1. Transfer Pricing Aspects of Intangibles.107
3.3.2. Cost Contribution Arrangements.113
3.4. Actions 9 and 10: Risks and Capital and Other
High Transactions.117
3.4.1. Low Value-Adding Intra-Group Services.118
3.4.2. The Profit Split Discussion Draft.120
3.4.3. The Commodities Discussion Draft.122
3.4.4. Risk and Re-Characterisation Discussion Draft
on Actions 8, 9 and 10.124
4. Procedural Rules, Country-by-Country Reporting,
Dispute Resolution, Multilateralism and Developing Countries:
Actions 10-15.130
4.1. Action 11: Establish Methodologies to Collect and
Analyse Data on BEPS and the Actions to Address it.130
4.2. Action 12: Require Taxpayers to Disclose their
Aggressive Tax Planning Arrangements.133
4.3. Action 13: Re-Examine Transfer Pricing Documentation.138
4.4. Action 14: Make Dispute Resolution Mechanisms
More Effective.147
4.5. Action 15: Develop a Multilateral Instrument.153
4.6. BEPS and Developing Countries.157
5. International Tax Avoidance and European Union Law.162
5.1. The Judicial Development of A Principle of Abuse of Tax Law.162
5.2. The EU Policy on Tax Abuse and Aggressive Tax Planning.167
5.2.1. Commission Communication on Anti-Abuse Measures.167
5.2.2. From Double Taxation to Double Non-Taxation.170
5.2.3. The EU Pre-Action Plan Communication.173
5.2.4. Action Plan to Strengthen the Fight Against
Tax Fraud and Tax Evasion.175
5.3. The Aftermath of the Action Plan.180
5.3.1. Improving Standards and Soft Law.180
5.3.2. Amendments to Direct Tax Directives.183
5.4. The Tax Transparency Package.188
5.5. The Group on Digital Economy.192
5.6. The Code of Conduct Group on Business Taxation.195
6. The Compatibility of the BEPS Proposals with
European Union Law.201
6.1. Rules on the Determination and/or Allocation of
Taxing Rights: BEPS Actions 1,7-10.201
6.2. Unilaterally-Imposed and Mechanical Linking
Rules: BEPS Action 2.203
Contents
XV
6.3. Rules Targeting Wholly or Partly Artificial Arrangements:
BEPS Action 3.208
6.4. Group-Wide Rules and Comparability Issues:
BEPS Action 4.211
6.5. Modified Nexus Approach and Economic Substance:
BEPS Action 5.213
6.6. Double Non-Taxation, LOBs and PPTs: BEPS Action 6.219
6.7. Country-By-Country Reporting, Dispute Resolution and
Multilateralisation of Tax Treaties: Actions 13,14 and 15.231
7. State Aid, Taxation and Aggressive Tax Planning.237
7.1. Introduction.237
7.2. The Role of the Commission.240
7.3. Litigation Avenues—European Courts and National Courts.243
7.4. The Rights of Interested Parties, Competitors and
Third Parties.246
7.5. Differences Between Fundamental Freedoms and State Aid.249
7.6. State Aid and Taxes.252
7.7. Themes from Recent Case Law.256
7.7.1. Autonomous Powers and Regional Selectivity.256
7.7.2. Inherent Consistency with the Logic and
General Scheme of a Tax System.261
7.7.3. The Spanish Amortisation Case—Being Selective
About Selectivity.265
7.8. Tax Rulings, Advance Pricing Agreements and State Aid.267
8. Unanimity, Enhanced Cooperation and the Financial
Transaction Tax: Challenging the European Union's Tax Traditions.282
8.1. The Enhanced Cooperation Procedure.282
8.2. The Financial Transaction Tax.287
8.3. The Financial Transaction Tax and Enhanced Cooperation:
The UK Reaction.295
8.4. The Future of the Financial Transaction Tax.300
9. International and European Union Tax Law in the Post-BEPS World.303
Index.319 |
any_adam_object | 1 |
author | Panayi, Christiana ca. 20./21. Jh |
author_GND | (DE-588)135754356 |
author_facet | Panayi, Christiana ca. 20./21. Jh |
author_role | aut |
author_sort | Panayi, Christiana ca. 20./21. Jh |
author_variant | c p cp |
building | Verbundindex |
bvnumber | BV042340619 |
classification_rvk | PP 6704 |
ctrlnum | (OCoLC)935752701 (DE-599)BVBBV042340619 |
discipline | Rechtswissenschaft |
format | Book |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV042340619</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20180605</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">150211s2015 xx |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781509921096</subfield><subfield code="9">978-1-5099-2109-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9781849466950</subfield><subfield code="c">hardback</subfield><subfield code="9">978-1-84946-695-0</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">1849466955</subfield><subfield code="c">hardback</subfield><subfield code="9">1-84946-695-5</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)935752701</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV042340619</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-384</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 6704</subfield><subfield code="0">(DE-625)138704:282</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Panayi, Christiana</subfield><subfield code="d">ca. 20./21. Jh.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)135754356</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Advanced issues in international and European tax law</subfield><subfield code="c">Christiana H. J. I. Panayi</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford</subfield><subfield code="b">Hart</subfield><subfield code="c">2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXX, 342 Seiten</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027777151&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-027777151</subfield></datafield></record></collection> |
id | DE-604.BV042340619 |
illustrated | Not Illustrated |
indexdate | 2025-01-02T11:48:49Z |
institution | BVB |
isbn | 9781509921096 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027777151 |
oclc_num | 935752701 |
open_access_boolean | |
owner | DE-M382 DE-29 DE-12 DE-19 DE-BY-UBM DE-N2 DE-384 |
owner_facet | DE-M382 DE-29 DE-12 DE-19 DE-BY-UBM DE-N2 DE-384 |
physical | XXX, 342 Seiten |
publishDate | 2015 |
publishDateSearch | 2015 |
publishDateSort | 2015 |
publisher | Hart |
record_format | marc |
spelling | Panayi, Christiana ca. 20./21. Jh. Verfasser (DE-588)135754356 aut Advanced issues in international and European tax law Christiana H. J. I. Panayi Oxford Hart 2015 XXX, 342 Seiten txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Europäische Union (DE-588)5098525-5 b Steuerrecht (DE-588)4116614-0 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027777151&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Panayi, Christiana ca. 20./21. Jh Advanced issues in international and European tax law Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
subject_GND | (DE-588)5098525-5 (DE-588)4116614-0 (DE-588)4027451-2 |
title | Advanced issues in international and European tax law |
title_auth | Advanced issues in international and European tax law |
title_exact_search | Advanced issues in international and European tax law |
title_full | Advanced issues in international and European tax law Christiana H. J. I. Panayi |
title_fullStr | Advanced issues in international and European tax law Christiana H. J. I. Panayi |
title_full_unstemmed | Advanced issues in international and European tax law Christiana H. J. I. Panayi |
title_short | Advanced issues in international and European tax law |
title_sort | advanced issues in international and european tax law |
topic | Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
topic_facet | Europäische Union Steuerrecht Internationales Steuerrecht |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027777151&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT panayichristiana advancedissuesininternationalandeuropeantaxlaw |