Droit Fiscal
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Droit Fiscal International
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Author : Daniel de Vries Reilingh
language : fr
Publisher:
Release Date : 2022
Droit Fiscal International written by Daniel de Vries Reilingh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
Cours De Droit Fiscal 2023
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Author : Frederic Douet
language : en
Publisher:
Release Date : 2022
Cours De Droit Fiscal 2023 written by Frederic Douet and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
Successions Internationales Aspects De Droit Fiscal
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Author : Sibilla Giselda Cretti
language : fr
Publisher:
Release Date : 2012
Successions Internationales Aspects De Droit Fiscal written by Sibilla Giselda Cretti and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Conflict of laws categories.
Taxation Of Foreign Business Income Within The European Internal Market
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Author : Jérôme Monsenego
language : en
Publisher: IBFD
Release Date : 2012
Taxation Of Foreign Business Income Within The European Internal Market written by Jérôme Monsenego and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business enterprises, Foreign categories.
The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of the internal market. This objective is indeed difficult to reach when it comes to the taxation of foreign income, given that the Member States are far from taxing companies doing business cross-border as if their operations were purely domestic. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation and the attribution of profits to permanent establishments. This dissertation analyses this conflict on the basis of a study of the case law of the European Court of Justice as well as some of the key provisions of the European treaties. It appears that both the fiscal principle of territoriality and the principle of worldwide taxation give rise to complex issues of compatibility with the law of the European Union. Although the analysis conducted throughout the dissertation provides some guidance for the taxation of the foreign business income of companies, it is concluded that the Court cannot, by itself, efficiently resolve the conflict between such taxation and the objective of achievement of the internal market.
Legitimate Expectations In Luxembourg Tax Law
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Author : Fatima Chaouche
language : en
Publisher: Éditions Larcier
Release Date : 2019-06-25
Legitimate Expectations In Luxembourg Tax Law written by Fatima Chaouche and has been published by Éditions Larcier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-25 with Law categories.
This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
La Doctrine Administrative Fiscale
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Author : Laurence Vapaille
language : fr
Publisher: Editions L'Harmattan
Release Date : 1999
La Doctrine Administrative Fiscale written by Laurence Vapaille and has been published by Editions L'Harmattan this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Fiscal policy categories.
Qu'est-ce que la doctrine administrative en droit fiscal ? Au-delà de la définition classique énumérant l'ensemble des documents par lesquels l'administration fait connaître son interprétation des textes fiscaux, cette réponse ne peut que susciter de nouvelles interrogations. Interrogations sur le plan juridique : Quels sont les rapports entre le droit fiscal et la doctrine administrative ? Le législateur comme le juge sont confrontés à une production administrative qui fournit une interprétation des textes fiscaux au contribuable, sujet du droit fiscal, mais aussi citoyen et administré, elle est un des fondements du dialogue entre ce dernier et l'administration. La doctrine a un rôle essentiel dans cette relation qui peut être décryptée à la fois par l'analyse des caractéristiques de la doctrine ainsi qu'à travers l'étude de ses auteurs, fonctionnaires de l'administration centrale. Eu égard à l'importance de la doctrine, il a fallu choisir un fil conducteur, en l'occurrence l'imposition sur la fortune (impôt sur les grandes fortunes et impôt de solidarité sur la fortune). En effet cette imposition, l'une des seules innovations fiscales de ces deux dernières décennies, a donné lieu à une production doctrinale permettant de couvrir la totalité du processus fiscal.
Cahiers De Droit Fiscal International Limits On The Use Of Low Tax Regimes By Multinational Business Current Measures And Emerging Trends
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Author : International Fiscal Association Ifa Staff
language : en
Publisher: Springer
Release Date : 2001-07-18
Cahiers De Droit Fiscal International Limits On The Use Of Low Tax Regimes By Multinational Business Current Measures And Emerging Trends written by International Fiscal Association Ifa Staff and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-07-18 with Business & Economics categories.
Group Taxation
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Author : International Fiscal Association. Congress
language : en
Publisher:
Release Date : 2004
Group Taxation written by International Fiscal Association. Congress and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Taxation categories.
Fiscal
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Author : Delphine Bouchet
language : fr
Publisher:
Release Date : 2016-09-22
Fiscal written by Delphine Bouchet and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-09-22 with categories.
Cet ouvrage s'adresse à toute personne s'intéressant à la fiscalité. Rédigé par des praticiens reconnus avec l'appui des directeurs de la Revue de droit fiscal et des collections fiscales du JurisClasseur LexisNexis, il associe efficacité et fiabilité des réponses aux questions liées à la pratique de la fiscalité, en mettant en relief les problématiques actuelles. Les dernières actualités de chaque sujet traité sont mises en avant, constituant ainsi un outil de veille précieux pour une matière particulièrement instable. Les développements sont ponctués d'exemples, de conseils pratiques ou d'alertes, destinés à éclairer le lecteur ou insister sur les points sensibles. Les sources textuelles, administratives ou jurisprudentielles sont indiquées, avec référence à la Revue de droit fiscal. Pour une information approfondie, il est renvoyé au JurisClasseur et aux ouvrages LexisNexis dans la rubrique "Pour aller plus loin". Une table de correspondance entre les articles du Code général des impôts et les développements facilite la navigation dans l'ouvrage. Des sommaires et un index alphabétique sont également proposés.
Cahiers De Droit Fiscal International
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Author : International Fiscal Association. Congress
language : en
Publisher:
Release Date : 2022
Cahiers De Droit Fiscal International written by International Fiscal Association. Congress and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
This book provides the general reports, EU report and branch reports of the 74th Congress of the International Fiscal Association (IFA) held in Berlin from 4-8 September 2022.