Treaty Und Directive Shopping In Den Quellenbesteuerungssystemen Europ Ischer Staaten
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Treaty Und Directive Shopping In Den Quellenbesteuerungssystemen Europ Ischer Staaten
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Author : Christian Biebinger
language : de
Publisher: BoD – Books on Demand
Release Date : 2016-04-22
Treaty Und Directive Shopping In Den Quellenbesteuerungssystemen Europ Ischer Staaten written by Christian Biebinger and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-22 with Business & Economics categories.
Die Regeln über die Quellenbesteuerung grenzüberschreitender Zahlungen sind international weitgehend nicht harmonisiert. Unternehmensgruppen können folglich die Art und das Ausmaß einer Quellenbesteuerung ihrer Einkünfte über standortbezogene Entscheidungen direkt beeinflussen. Der hieraus resultierende Anreiz zur Zwischenschaltung substanz- und funktionsloser Gesellschaften in Staaten, die über den Anwendungsbereich eines besonders vorteilhaften DBAs (Treaty-Shopping) oder einer Richtlinie (Directive-Shopping) quellensteuerliche Vergünstigungen bieten, stellt ein Kernproblem des internationalen Steuerrechts dar. Sowohl das OECD-MA als auch das europäische Sekundärrecht kennen Abwehrmaßnahmen gegen das Treaty- und Directive-Shopping. Das nationale Instrumentarium umfasst hingegen insbesondere die spezialgesetzliche Missbrauchsvermeidungsvorschrift des § 50d Abs. 3 EStG, während andere europäische Staaten vergleichbare unilaterale Maßnahmen ergriffen haben. Regelmäßig laufen jene Vorschriften aber Gefahr, in ihrer konkreten Ausgestaltung mit den einschlägigen Bestimmungen des Europarechts zu kollidieren. Das Ziel der vorliegenden Arbeit besteht zum einen in der Aufarbeitung des Problems des Treaty- und Directive-Shoppings aus juristischer und ökonomischer Sicht, was insbesondere auch eine Grenzziehung zu legitimer Steuerplanung mit einschließt. Zum anderen werden § 50d Abs. 3 EStG sowie korrespondierende Vorschriften ausgewählter anderer EU-Staaten analysiert und einer kritischen Würdigung unterzogen. Neben Erkenntnissen zu Anwendungsproblemen und zu europarechtlichen Stärken und Schwächen der Vorschriften werden auch Schlussfolgerungen zu einer möglichen Konvergenz bzw. Divergenz des entsprechenden bereichsspezifischen Missbrauchsmaßstabs in der EU abgeleitet.
Internationale Steuerlehre
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Author : Thomas Egner
language : de
Publisher: Springer-Verlag
Release Date : 2019-03-27
Internationale Steuerlehre written by Thomas Egner and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-27 with Business & Economics categories.
Dieses Lehrbuch vermittelt die Grundkenntnisse der internationalen Steuerlehre, um die Relevanz von Steuerwirkungen bei grenzüberschreitenden Sachverhalten beurteilen zu können. Neben einer systematisch-theoretischen Einführung werden die Grundbegriffe sachverhaltsorientiert und praxisnah erläutert. Das Lehrbuch bietet damit einen Überblick der internationalen steuerlichen Zusammenhänge. Kurze Lerneinheiten, übersichtliche didaktische Module sowie die begleitende Lernkontrolle sorgen für eine nachhaltige Wissensvermittlung. Das Lehrbuch richtet sich damit an alle, die sich mit Fragen der internationalen Steuerlehre im Rahmen ihrer Aus- und Weiterbildung (auch im Nebenfach) sowie ihrer beruflichen Praxis auseinandersetzen. Für die 2. Auflage wurde es vollständig überarbeitet.
The Ethics Of Banking
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Author : Peter Koslowski
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-04-20
The Ethics Of Banking written by Peter Koslowski and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04-20 with Business & Economics categories.
The Ethics of Banking analyzes the systemic and the ethical mistakes that led to the crisis. It keeps the middle ground between excusing all failures by the argument of a systemic crisis not to be taken responsibility for by the financial managers and the moralistic reproach that only moral failure is at the origin of the crisis. It investigates the role of speculation in the formation of the crisis and distinguishes between productive speculation for hedging and for securing market liquidity on the one hand, and unproductive and even detrimental hyper-speculation going far beyond of the degree of speculation that is necessary in a developed economy for the liquidity of financial markets, on the other hand. Hyper-speculation has increased the risks of the financial system and is still doing so.
Tax Rules In Non Tax Agreements
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2012
Tax Rules In Non Tax Agreements written by Michael Lang 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 Law categories.
Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law
Restitution Of Overpaid Tax
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Author : Steven Elliott KC
language : en
Publisher: A&C Black
Release Date : 2014-07-18
Restitution Of Overpaid Tax written by Steven Elliott KC and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-18 with Law categories.
Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.
Oecd Guidelines For The Testing Of Chemicals Section 1 Test No 122 Determination Of Ph Acidity And Alkalinity
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-26
Oecd Guidelines For The Testing Of Chemicals Section 1 Test No 122 Determination Of Ph Acidity And Alkalinity written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-26 with categories.
This Test Guideline describes the procedure for the electronic determination of pH of an undiluted aqueous solution or dispersion, the pH of a dilution of a solution or dispersion in water, or the pH of a chemical diluted to end-use concentration ...
Ec Tax Law
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Author : David W. Williams
language : en
Publisher: Longman Publishing Group
Release Date : 1998
Ec Tax Law written by David W. Williams and has been published by Longman Publishing Group this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
This book provides a clear, overall and much needed introduction to EC tax law - it is about how taxes are raised in the EU, and how those taxes interact with the constitution and principles of the EU.
The Efta Court
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Author : Carl Baudenbacher
language : en
Publisher: Hart Publishing
Release Date : 2005-08
The Efta Court written by Carl Baudenbacher and has been published by Hart Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-08 with Law categories.
This book is based on a conference where speakers were asked to reflect on the case law of the EFTA Court and its role in the European Economic Area.
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Research Handbook On Intellectual Property And Competition Law
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Author : Josef Drexl
language : en
Publisher: Edward Elgar Publishing
Release Date : 2010-01-01
Research Handbook On Intellectual Property And Competition Law written by Josef Drexl and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Law categories.
The volume offers an outstanding collection of studies on the interaction of IP and competition policy and is highly recommended for academics, graduate students, and practitioners with an interest in more theoretical studies. Ioannis Lianos, World Competition Each chapter in the Research Handbook on Intellectual Property and Competition Law is written so lucidly that it will be of great interest to law professors and post graduate students of intellectual property and competition law, as well as those interested in innovation and competition theory, and legal practices in intellectual property and competition law. Madhu Sahni, Journal of Intellectual Property Rights This is a book that delivers on its promise. With a strong cast of contributors from a variety of countries, economies and disciplines, it makes the reader wonder how any commercially attractive IP ever gets exploited at all. IPKAT Here it comes: the book that I have been waiting for! This will surely be an inspiring source of knowledge in my Masters Programme in European Intellectual Property Law at Stockholm University. While promoting intellectual property protection as an important means for innovations and cultural developments, a critical analysis and a flexible approach to the needs for free creative space and effective competition is crucial. As this book so well illustrates, this delicate balance is no either or. Marianne Levin, Stockholm University, Sweden This comprehensive Handbook brings together contributions from American, Canadian, European, and Japanese writers to better explore the interface between competition and intellectual property law. Issues range from the fundamental to the specific, each considered from the angle of cartels, dominant positions, and mergers. Topics covered include, among others, technology licensing, the doctrine of exhaustion, network industries, innovation, patents, and copyright. Appropriate space is devoted to the latest developments in European and American antitrust law, such as the more economic approach and the question of anti-competitive abuses of intellectual property rights. Each original chapter reflects extensive comments by all other contributors, an approach which ensures a diversity of perspectives within a systematic framework. These cutting edge articles will be of great interest to law professors and postgraduate students of intellectual property and competition law, as well as those interested in innovation and competition theory, and legal practices in intellectual property and competition law.