Aoe View Of The State Of Ireland

Author : Rossella Miceli
Publisher : Springer Nature
ISBN 13 : 3030887359
Total Pages : 268 pages
Book Rating : 4.53/5 ( download)

DOWNLOAD NOW!

Download or read book The Role of State Aid in the European Fiscal Integration written by Rossella Miceli and published by Springer Nature. This book was released on 2022-01-03 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041188169
Total Pages : 440 pages
Book Rating : 4.68/5 ( download)

DOWNLOAD NOW!

Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

Author : Christiana HJI Panayi
Publisher : Bloomsbury Publishing
ISBN 13 : 1849469547
Total Pages : 384 pages
Book Rating : 4.48/5 ( download)

DOWNLOAD NOW!

Download or read book Advanced Issues in International and European Tax Law written by Christiana HJI Panayi and published by Bloomsbury Publishing. This book was released on 2015-12-03 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

Author : Pier Luigi Parcu
Publisher : Edward Elgar Publishing
ISBN 13 : 1788975251
Total Pages : 264 pages
Book Rating : 4.54/5 ( download)

DOWNLOAD NOW!

Download or read book EU State Aid Law written by Pier Luigi Parcu and published by Edward Elgar Publishing. This book was released on 2020-02-28 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent State Aid Modernization has decentralized the enforcement of State aid law. In particular, under the General Block Exemption Regulation a number of aid schemes do not require the preventive “check” by the European Commission, while national courts play a growing role in private enforcement of State aid law. This insightful book analyzes the enforcement of State aid law in the aftermath of the State Aid Modernization, identifying a number of emerging trends at the national and EU level.

Author : Antonina Bakardjieva Engelbrekt
Publisher : Springer Nature
ISBN 13 : 3030350053
Total Pages : 282 pages
Book Rating : 4.55/5 ( download)

DOWNLOAD NOW!

Download or read book The European Union and the Return of the Nation State written by Antonina Bakardjieva Engelbrekt and published by Springer Nature. This book was released on 2020-01-22 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship has been prompted by the actions of some member state governments as they question fundamental EU values and principles and refuse to implement common decisions seemingly on the basis of narrowly defined national interests. Furthermore, Brexit forces the EU for the first time to face the prospect of a major member state preparing to leave the Union. Are these developments heralding the return of the nation-state, and if so, in what form? Is the national revival a lasting phenomenon that will affect the EU for a long time to come, or is it a transitory trend? This book takes an interdisciplinary approach to answer these questions. It brings together scholars from economics, law, and political science to provide insights into the multifaceted relations between the Union and its member states from different perspectives. All chapters are based on up-to-date research findings, succinct assessments of the current state of affairs and ongoing debates about the direction of European integration. The book concludes by offering policy recommendations at European and national levels.

Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410940
Total Pages : 312 pages
Book Rating : 4.43/5 ( download)

DOWNLOAD NOW!

Download or read book CJEU - Recent Developments in Direct Taxation 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-06-25 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: CJEU – The most important cases in the field of direct Taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and 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 still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed 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 secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Eleanor M. Fox
Publisher : Edward Elgar Publishing
ISBN 13 : 1786430843
Total Pages : 392 pages
Book Rating : 4.47/5 ( download)

DOWNLOAD NOW!

Download or read book EU Competition Law written by Eleanor M. Fox and published by Edward Elgar Publishing. This book was released on 2017-10-27 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clear and concise textbook presents EU competition law in political, economic and comparative context. It combines excerpts from key EU rulings with discussions of enforcement policy issues and comparisons with US antitrust cases. Untangling the complex set of factors driving individual outcomes, it is the perfect companion for any student or practitioner in the field.

Author : Florian Haase
Publisher : Oxford University Press
ISBN 13 : 0192897683
Total Pages : 1185 pages
Book Rating : 4.88/5 ( download)

DOWNLOAD NOW!

Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.

Author : Christian Campbell
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403535318
Total Pages : 195 pages
Book Rating : 4.19/5 ( download)

DOWNLOAD NOW!

Download or read book Comparative Law Yearbook of International Business Volume 43 written by Christian Campbell and published by Kluwer Law International B.V.. This book was released on 2021-11-11 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Comparative Law Yearbook of International Business, published under the auspices of the Center for International Legal Studies, in this 43rd volume spans an arc of timely and challenging concerns for business law practitioners and academics alike. It discusses: how arbitrability of intellectual property rights disputes might improve worldwide IPR enforcement; how the “disregard of legal entity” may be used to establish implied consent by a person or entity that is not a signatory to an arbitration agreement; how an effective cross-border insolvency framework under the Indian insolvency and bankruptcy code can borrow from the UNCITRAL Model Law’s and other jurisdictions’ approaches to the tension between “universality” and “territoriality”; how a promising new mediation act for Pakistan may help resolve a backlog of millions of cases in a jurisdiction with a patchwork of traditional and modern alternative dispute resolution mechanisms; how the European Union seeks to balance the taxation of digital services; how Brazil is addressing the taxation of offshore indirect transfers; how private equity capital structures in the unique market of professional sports create opportunities as well as risks; how Securities Market Regulation theory plays a role in the organization and development of active securities markets, particularly in emerging markets; and how non-signatories can be bound by arbitration agreements in Brazil through “disregard of legal entity” to ascertain implied consent. The authors are practitioners and academics from Brazil, England, France, India, Pakistan, Singapore, the United States and Uzbekistan. They offer a broad and diverse perspective on some of today’s pressing business law issues in a shrinking world.

Author : Jean-Philippe Robe
Publisher : Routledge
ISBN 13 : 131709333X
Total Pages : 367 pages
Book Rating : 4.36/5 ( download)

DOWNLOAD NOW!

Download or read book Multinationals and the Constitutionalization of the World Power System written by Jean-Philippe Robe and published by Routledge. This book was released on 2016-06-03 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection offers a powerful and coherent study of the transformation of the multinational enterprise as both an object and subject of law within and beyond States. The study develops an analysis of the large firm as being a system of organization exercising vast powers through various instruments of private law, such as property rights, contracts and corporations. The volume focuses on the firm as the operational unit of governance within emerging systems of globalization, whilst exploring in-depth the forms within which the firm might be regulated as against the inhibiting parameters of national law. It connects, through the ordering concept of the firm in globalization, the distinct regimes of constitutionalization, national and international law. The study will be of interest to students and academics in globalization and the regulation of multinational corporations, as well as law, economics and politics on a global scale. It will also interest government leaders and NGOs working in the areas of MNE regulations.