Legal Protection Against Discriminatory Tax Legislation
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Legal Protection Against Discriminatory Tax Legislation
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Author : Hans L. M. Gribnau
language : en
Publisher:
Release Date : 2003
Legal Protection Against Discriminatory Tax Legislation written by Hans L. M. Gribnau and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Discrimination categories.
In any democratically constituted regime, the real value of the principle of equality can be measured in a very revealing way: by evaluating the consistency and impartiality of tax legislation and its judicial review. Such an evaluation, using a comparative approach to applicable law in several European jurisdictions, is essentially what this book provides. The six authors, a supreme court justice, a professional tax consultant, a tax inspector, and three tax law academics, treat such crucial issues as the following: national variations in the extent of judicial power to review tax legislation; discriminatory tax legislation arising as a response to interest group pressures; the European Convention on Human Rights as the basis for the development of a fully operational principle of equality; the degree of appreciation that should be accorded the democratically legitimized legislature by the judiciary; the obligation to provide actual redress to victims of discrimination; and, the effect of the principle of freedom of establishment on the rules of international tax law. The authors refer throughout to all relevant sources of applicable law, including national constitutions, legislation, and case law; the EC Treaty and the European Convention on Human Rights; and the case law of the European Court of Justice and the European Court of Human Rights. Clearly a valuable work for tax practitioners and policymakers, Legal Protection against Discriminatory Tax Legislation will also be appreciated by professionals and officials concerned with the complex day-to-day ramifications of the principles of equality and non-discrimination in European society.
Non Discrimination In Tax Treaty Law And World Trade Law
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Author : Kasper Dziurdź
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-07-23
Non Discrimination In Tax Treaty Law And World Trade Law written by Kasper Dziurdź 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 2019-07-23 with Law categories.
Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and authoritative work, which explains the policy issues and how non-discrimination analysis works, provides a comprehensive review of non-discrimination rules in WTO and tax treaty law, combining a critical commentary on case law with proposals for an innovative concept for solving cases of discrimination in tax treaty law. Among the practical issues affecting non-discrimination examined in detail are the following: implications that can be drawn from the concepts of non-discrimination under WTO law and Article 24 of the OECD Model; direct and indirect discrimination and analysis of comparability in WTO law and tax treaty law; the MFN and NT rules under the GATT and GATS; the meaning of ‘likeness’ and ‘less favourable treatment’; claiming non-discriminatory tax treatment before tax administrations and courts under a tax treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin capitalisation rules, progressive tax rates, foreign losses, group taxation and relief from juridical and economic double taxation under Article 24 of the OECD Model; and integrating a justification defence into any stage of a non-discrimination analysis. The author establishes to what extent formal, substantive and subjective approaches may be applied in a non-discrimination analysis, providing the reasons for the approaches taken. A two-step comparability procedure is applied to selected cases of potential tax discrimination, demonstrating how policy arguments can be addressed under Article 24 of the OECD Model. Drawing on over a half-century of case law in both areas of practice, this comprehensive study of the non-discrimination rules under WTO law and international tax law will be invaluable in systematically solving cases of tax discrimination under Article 24 of the OECD Model and putting forward arguments at any stage of a WTO analysis. Policymakers will benefit from the author’s clear explanation of how national law should comply with international obligations. Also, taxpayers’ advisers will proceed confidently in claims of tax treaty discrimination, and academics will discover an incomparable overview and analysis of anti-discrimination rules in international trade law and double taxation conventions.
Non Discrimination In European And Tax Treaty Law
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Author : Kasper Dziurdź
language : en
Publisher:
Release Date : 2015
Non Discrimination In European And Tax Treaty Law written by Kasper Dziurdź and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Aufsatzsammlung categories.
The Principle Of Equality In European Taxation
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Author : Gerard Meussen
language : en
Publisher: Springer
Release Date : 1999-10-12
The Principle Of Equality In European Taxation written by Gerard Meussen and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-10-12 with Business & Economics categories.
Or her tax trial
Netherlands Reports To The Seventeenth International Congress Of Comparative Law Utrecht 2006
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Author : J. H. M. van Erp
language : en
Publisher: Intersentia nv
Release Date : 2006
Netherlands Reports To The Seventeenth International Congress Of Comparative Law Utrecht 2006 written by J. H. M. van Erp and has been published by Intersentia nv this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Comparative law categories.
This book gives the reader an overview of current developments in Dutch Law. The contributions are from leading academics from different universities in the Netherlands. Amongst others the following topics are covered: . Dutch family law in the 21st Century: Trend-setting and straggling behind at the same time (M. Antonkolskaia and K. Boele-Woelki) . Mediation in the Netherlands: past - present - future (A. de Roo and R. Jagtenberg) . Mandatory and non-mandatory rules in Dutch corporate law (M. Meinema) . Limits and control of competition with a view to international harmonisation (P.-J. Slot) . Rights of minority shareholders in the Netherlands (L. Timmerman and A. Doorman) . Constitution, international treaties, contracts and torts (M. van Empel and M. de Jong) . Human rights and private corporations: A Dutch legal perspective (S. van Bijsterveld) . The rights of the embryo and the foetus under Dutch law (V. Derckx and E. Hondius) . Regulating electronic commerce in the Netherlands (C. Prins)
Our Selfish Tax Laws
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Author : Anthony C. Infanti
language : en
Publisher: MIT Press
Release Date : 2018-10-02
Our Selfish Tax Laws written by Anthony C. Infanti and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-02 with Business & Economics categories.
Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.
Tax Justice And Tax Law
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Author : Dominic de Cogan
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-11-12
Tax Justice And Tax Law written by Dominic de Cogan and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-12 with Law categories.
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
The Oxford Handbook Of International Investment Law
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Author : Peter Muchlinski
language : en
Publisher: Oxford University Press on Demand
Release Date : 2008
The Oxford Handbook Of International Investment Law written by Peter Muchlinski and has been published by Oxford University Press on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Law categories.
This work offers a comprehensive account of the current state and likely future developments of international investment law. Its broad range covers conceptual, substantive and procedural issues. Containing specially commissioned essays by leading experts in the field, this book will be of interest to both scholars and practitioners.
European Tax Law
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Author : Ben Terra
language : en
Publisher: Springer
Release Date : 1997-08-27
European Tax Law written by Ben Terra and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-08-27 with Business & Economics categories.
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market affects taxation and tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy and their implications. It provides a detailed discussion of European integration and Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force and pending. The book's clear, straightforward coverage includes: tax measures already taken at the Community level and their legal basis; the current state of positive harmonisation as manifested in EC regulations and directives; the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; the surprising effect of national habits and couleur locale ; and the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index and a table of cases for easy access to information. Practitioners, academics, and advanced students of tax law and EC law will value the lucid, ordered, and comprehensive coverage of this resource.
Direct Taxation In Relation To The Freedom Of Establishment And The Free Movement Of Capital
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Author : Mattias Dahlberg
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2005-01-01
Direct Taxation In Relation To The Freedom Of Establishment And The Free Movement Of Capital written by Mattias Dahlberg 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 2005-01-01 with Law categories.
This study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following: the Court's interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital; the grounds of justification, according to the rule-of-reason doctrine, accepted by the Court, such as the prevention of tax abuse, the preservation of fiscal coherence, the effectiveness of fiscal supervision, and the fiscal principle of territoriality; grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue; the characteristics of national legislation on direct taxation that the Court has found to be in breach of the freedom of establishment and the free movement of capital; the neutrality between different forms of establishment, in the form of either a branch or a subsidiary (the pending Marks & Spencer case is subject to a thorough analysis in this respect); the degree of convergence between the freedom of establishment and the free movement of capital, especially in cases on direct taxation; and the territorial extension of the free movement of capital.