Internationales Und Europ Isches Steuerrecht
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Cjeu Case Law In Direct Taxation Territoriality And Fundamental Freedoms
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Author : Stephanie Zolles
language : en
Publisher: Linde Verlag GmbH
Release Date : 2023-07-13
Cjeu Case Law In Direct Taxation Territoriality And Fundamental Freedoms written by Stephanie Zolles 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 2023-07-13 with Law categories.
The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.
Childlessness In Europe Contexts Causes And Consequences
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Author : Michaela Kreyenfeld
language : en
Publisher: Springer
Release Date : 2017-01-11
Childlessness In Europe Contexts Causes And Consequences written by Michaela Kreyenfeld and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-11 with Social Science categories.
This book is published open access under a CC BY 4.0 license. This open access book provides an overview of childlessness throughout Europe. It offers a collection of papers written by leading demographers and sociologists that examine contexts, causes, and consequences of childlessness in countries throughout the region.The book features data from all over Europe. It specifically highlights patterns of childlessness in Germany, France, the United Kingdom, Finland, Sweden, Austria and Switzerland. An additional chapter on childlessness in the United States puts the European experience in perspective. The book offers readers such insights as the determinants of lifelong childlessness, whether governments can and should counteract increasing childlessness, how the phenomenon differs across social strata and the role economic uncertainties play. In addition, the book also examines life course dynamics and biographical patterns, assisted reproduction as well as the consequences of childlessness. Childlessness has been increasing rapidly in most European countries in recent decades. This book offers readers expert analysis into this issue from leading experts in the field of family behavior. From causes to consequences, it explores the many facets of childlessness throughout Europe to present a comprehensive portrait of this important demographic and sociological trend.
The European Company All Over Europe
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Author : Krzysztof Oplustil
language : en
Publisher: Walter de Gruyter
Release Date : 2012-12-17
The European Company All Over Europe written by Krzysztof Oplustil and has been published by Walter de Gruyter this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-17 with Law categories.
On 8 October 2004, the Council Regulation (EC) No. 2157/2001 on the Statute for the European Company (SE) will enter into force. In order to make the SE a functional instrument for entrepreneurs and investors, as well as to ensure the effective application of European law, it is necessary to pass national implementation measures by then. National legislators have the opportunity as well as the challenge to shape, in some respect, a national model of the SE which would be attractive for investors and would influence their decision as to where the company be located. Thus, the coming into force of the SE-Regulation will also give "the starting shot" for the competition between national legislators with regard to the law of the European Company. The aim of the present book is to provide the first indications in those national regulations specifically concerning the SE. Although no national law has so far been finally adopted, the first legislative steps have already been taken in many Member States and first drafts have been published. These drafts are presented in the book by the national experts. Moreover, the authors from Member States where no official drafts so far exist, express their personal reflections on how the specific regulations of national law would and should look. Given the fact that in October 2004, when the SE-Regulation comes into force, the European Union will be enlarged by 10 new Member States, the reports cover also some of them, i.e. Poland, Hungary and the Czech Republic.
Arbitration Under Tax Treaties
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Author : Mario Züger
language : en
Publisher: IBFD
Release Date : 2001
Arbitration Under Tax Treaties written by Mario Züger and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Arbitration and award, International categories.
Analysis of both the concluded and the proposed dispute resolution methods. The relationship between the current developments in tax treaty law and the more general trends of modern dispute resolution in public international law is investigated. Concludes with a summary and evaluation of several alternative methods of dispute resolution in recent treaty practice.
International Tax Coordination
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Author : Martin Zagler
language : en
Publisher: Routledge
Release Date : 2010-06-30
International Tax Coordination written by Martin Zagler and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-30 with Business & Economics categories.
The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.
Metternich
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Author : Wolfram Siemann
language : en
Publisher: Harvard University Press
Release Date : 2019-11-01
Metternich written by Wolfram Siemann and has been published by Harvard University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-01 with Biography & Autobiography categories.
Wolfram Siemann tells a new story of Clemens von Metternich, the Austrian at the center of nineteenth-century European diplomacy. Known as a conservative and an uncompromising practitioner of realpolitik, in fact Metternich accommodated new ideas of liberalism and nationalism insofar as they served the goal of peace. And he promoted reform at home.
Die Europ Ische Aktiengesellschaft
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Author : Daniel Tax
language : de
Publisher: Diplomica Verlag
Release Date : 2010
Die Europ Ische Aktiengesellschaft written by Daniel Tax and has been published by Diplomica Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Law categories.
Durch die am 8. Oktober 2004 in Kraft getretene Verordnung des Rates ber das Statut der Europ ischen Gesellschaft (SE) ist in Europa eine neue Rechtsform ins Leben gerufen worden. Mit der Societas Europaea (SE) haben die Mitgliedstaaten der EU die M glichkeit f r europ ische Unternehmen geschaffen, europaweit unter einer rechtlichen Einheit aufzutreten. Der Grundgedanke, der hinter der Schaffung einer europaweiten Rechtsform steht, ist die Angleichung des rechtlichen Handlungsrahmens an den zunehmend globalen T tigkeitsbereich der Unternehmen in Europa. Die Betrachtung der neuen Rechtsform lohnt sich keineswegs nur f r gro e Unternehmen, auch der Mittelstand k nnte sich die neuen Gestaltungsm glichkeiten der Societas Europaea zu Nutze machen. Das vorliegende Buch gibt einen berblick ber die wichtigsten Besonderheiten der SE. Es verdeutlicht dem Leser was die neue Rechtsform auszeichnet, was sie grunds tzlich von den herk mmlichen deutschen Rechtsformen unterscheidet und f r welche Unternehmen die SE berhaupt interessant ist. Die neuen Gestaltungsm glichkeiten der SE werden auszugsweise am Beispiel eines fiktiven Unternehmens verdeutlicht. Das Buch besch ftigt sich vornehmlich mit einer SE deutschen Rechts. Dabei wird das Verh ltnis des nationalen, deutschen Rechts zum neu geschaffenen europ ischen Gesellschaftsrecht dargestellt. Ein Schwerpunkt liegt auf dem Gr ndungsprozess, da entsprechend der jeweiligen Ausgangssituation verschiedene Wege zur Gr ndung einer SE f hren k nnen. Im Weiteren untersucht der Autor die innere Organisation der SE. Hier liegt der Schwerpunkt der Betrachtungen auf der Unterscheidung zwischen den beiden Leitungssystemen der SE. So geh rt es aus deutscher Sicht zu den Besonderheiten der SE, dass neben dem dualistischen Leitungssystem auch ein monistisches System gew hlt werden kann. Auf Aspekte wie Rechungslegung, Jahresabschluss, Pr fung und Offenlegung sowie Aufl sung der SE wird ebenso eingegangen. Auch der Beteiligung der Arbeitnehme
Reports Of Cases Before The Court Of Justice And The Court Of First Instance
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Author :
language : en
Publisher:
Release Date : 1994
Reports Of Cases Before The Court Of Justice And The Court Of First Instance written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Law reports, digests, etc categories.
Taxes International
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Author :
language : en
Publisher:
Release Date : 1986
Taxes International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Double taxation categories.
Tax Notes International
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Author :
language : en
Publisher:
Release Date : 1990
Tax Notes International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Double taxation categories.