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Advanced Issues in International and European Tax Law, Christiana HJI Panayi


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Автор: Christiana HJI Panayi
Название:  Advanced Issues in International and European Tax Law
ISBN: 9781849466950
Издательство: Bloomsbury Academic
Классификация:

ISBN-10: 1849466955
Обложка/Формат: Hardback
Страницы: 376
Вес: 0.70 кг.
Дата издания: 03.12.2015
Серия: Law & Criminology
Язык: English
Иллюстрации: Black & white illustrations
Размер: 243 x 165 x 28
Читательская аудитория: Professional and scholarly
Ключевые слова: Taxation & duties law, LAW / Taxation
Основная тема: Taxation & duties law,LAW / Taxation
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Поставляется из: Англии
Описание: 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 tax governance, 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 Unions 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 EU 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. Subject: International Law, European Law, Tax Law]
Дополнительное описание: 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes 2. The OECD/G20 Base Erosion and Profit Shifting Project: Actions 1 – 5 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing R


Domestic Courts and the Rule of International Law

Автор: Nollkaemper, Andre
Название: Domestic Courts and the Rule of International Law
ISBN: 0199236674 ISBN-13(EAN): 9780199236671
Издательство: Oxford Academ
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Цена: 145200.00 T
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Описание: This book explores how domestic courts contribute to the maintenance of the rule of international law by providing judicial control over the exercises of public powers that may conflict with international law, focusing mainly on judicial control of exercise of public powers by states.

International and Comparative Competition Law

Автор: Dabbah
Название: International and Comparative Competition Law
ISBN: 0521736242 ISBN-13(EAN): 9780521736244
Издательство: Cambridge Academ
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Цена: 51750.00 T
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Описание: This thorough appraisal of competition law and policy from an international and comparative perspective covers the role of different international organisations active in the area, the significance of multinational enterprises and, in particular, the differences between US and EU systems.

On the Interpretation of Treaties / The Modern International Law as Expressed in the 1969 Vienna Convention on the Law of Treaties

Автор: Linderfalk Ulf
Название: On the Interpretation of Treaties / The Modern International Law as Expressed in the 1969 Vienna Convention on the Law of Treaties
ISBN: 140206361X ISBN-13(EAN): 9781402063619
Издательство: Springer
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Цена: 149060.00 T
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Описание: In the practice of modern international law, disputes as to the meaning of specific treaty provisions are a frequent occurrence. It is the assumption underlying any such dispute that in a process of interpretation a distinction has to be made between the legally correct and incorrect interpretation result. The legal correctness of an interpretation result is determined by reference to the relevant international law, as reflected in the 1969 Vienna Convention on the Law of Treaties (VCLT), Articles 31-33. The result of an interpretation process is correct when it can be successfully defended as being in accordance with the provisions of VCLT Articles 31-33. The result is incorrect when it cannot be so defended.Traditionally, the substance of Articles 31-33 has been described by reference to the various means of interpretation enumerated in said provisions, and little more than that. As argued in this book, more detail is required. On closer inspection, not only does the Vienna Convention provide information on the interpretation data (or means of interpretation) to be used by appliers when interpreting a treaty provision. It also instructs the appliers how, by using each datum, they shall argue to arrive at a conclusion about the meaning of the interpreted provision; and, to some extent, it determines the weight that different data of interpretation shall be afforded when appliers discover that, depending on the specific datum they bring to bear on the interpretation process, the conclusion arrived at will be different. Hence, the regime laid down in VCLT Articles 31-33 will have to be described as a system of rules.


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