Besteuerung Von Ertr Gen
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Finanzwissenschaft Th Theorie Der Besteuerung Geb Hrenlehre Und Allgemeine Steuerlehre 2 Aufl
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Author : Adolph Wagner
language : de
Publisher:
Release Date : 1880
Finanzwissenschaft Th Theorie Der Besteuerung Geb Hrenlehre Und Allgemeine Steuerlehre 2 Aufl written by Adolph Wagner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1880 with Finance categories.
The Income Tax
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Author : Edwin Robert Anderson Seligman
language : en
Publisher: The Lawbook Exchange, Ltd.
Release Date : 2004
The Income Tax written by Edwin Robert Anderson Seligman and has been published by The Lawbook Exchange, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Law categories.
Seligman, Edwin R.A. The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad. Second Edition, Revised and Enlarged with a New Chapter. New York: The Macmillan Company, 1914. xi, 743 pp. Reprinted 2004 by The Lawbook Exchange, Ltd. LCCN 2003052763. ISBN 1-58477-385-5. Cloth. $140. * Reprint of second edition, which includes a new chapter on the income tax of 1913. Seligman [1861-1939], an eminent economist and authority on tax issues, argued that graduated income taxes distribute the burden of taxation with greater justice than other systems. This was a persuasive idea. "In fact, Professor Seligman's advocacy of the income tax in the various papers which were incorporated in [this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible": Columbia Law Review 15:292 cited in Marke, A Catalogue of the Law Collection at New York University (1953) 852. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income tax in Europe and the United States. In Part I he looks at the income tax in the middle ages, in England, Germany, France, Austria, Italy and Switzerland. In Part II he covers the history of the income tax in the United States from the New England colonies through the income tax of 1913, and includes discussion of the historical antecedents of the Direct Tax Clause, a description of the historical context of the Civil War income tax and the income tax in the Confederacy, and a consideration of the constitutionality of the income tax. With a useful index and a thorough bibliography.
Von Schatzungen Und Steuern
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Author : Johann Wilhelm Neumair von Ramsla
language : de
Publisher:
Release Date : 1632
Von Schatzungen Und Steuern written by Johann Wilhelm Neumair von Ramsla and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1632 with categories.
The Key
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Author : European Commission. Directorate-General XXI, Customs and Indirect Taxation
language : en
Publisher:
Release Date : 2000-05
The Key written by European Commission. Directorate-General XXI, Customs and Indirect Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-05 with Customs administration categories.
Towards A Homogeneous Ec Direct Tax Law
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Author : Cécile Brokelind
language : en
Publisher: IBFD
Release Date : 2007
Towards A Homogeneous Ec Direct Tax Law written by Cécile Brokelind and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Direct taxation categories.
Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
General Catalogue Of Printed Books
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Author : British Museum. Department of Printed Books
language : en
Publisher:
Release Date : 1969
General Catalogue Of Printed Books written by British Museum. Department of Printed Books and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with English imprints categories.
National Courts And The Application Of Eu Law
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Author : Monika Domańska
language : en
Publisher: Taylor & Francis
Release Date : 2023-09-01
National Courts And The Application Of Eu Law written by Monika Domańska and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-01 with Law categories.
This book presents the case law of Polish courts, namely the Supreme Court, administrative courts and the Constitutional Tribunal, in which the principles of EU law have been successfully applied. It discusses how Polish courts apply principles of consistent interpretation, primacy and direct effect of EU law in their daily adjudicating practice in order to ensure effet utile of EU law, resulting in effective protection of individuals' rights derived from the EU legal order. The book explores the legal nature of these principles and, in particular, the requirement that national rules that are found to be incompatible with legally binding and enforceable EU law should be disapplied by the domestic courts. It explains Polish courts’ reasoning concerning the inseparable relationship between the principle of primacy of EU law and the remedy of disapplication of national law. As the guidelines provided for the national courts by the Court of Justice of the European Union are often quite vague, the work will be important and useful for academics and practitioners from different European jurisdictions to observe the manner in which these principles of EU law are applied in jurisdictions other than their own.
Cjeu Recent Developments In Direct Taxation 2022
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Author : Georg Kofler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2024-02-19
Cjeu Recent Developments In Direct Taxation 2022 written by Georg Kofler and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-19 with Law categories.
CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Tax Compliance Costs For Companies In An Enlarged European Community
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2008-01-01
Tax Compliance Costs For Companies In An Enlarged European Community written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Law categories.
"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.
Eu Freedoms Non Eu Countries And Company Taxation
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Author : D.S. Smit
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-06-01
Eu Freedoms Non Eu Countries And Company Taxation written by D.S. Smit and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-01 with Law categories.
In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
