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  • A Multilateral Instrument for Updating the Tax Treaty Network
    new
    Nathalie Bravo, March 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 88 / USD 104 (VAT excl.)
    A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures. ...
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  • Addressing Tax Arbitrage with Hybrid Financial Instruments
    new
    Moritz Scherleitner, September 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print BookStarting from EUR 96 / USD 116 (VAT excl.)
    Analysing legislative action against tax arbitrage with hybrid financial instruments from a multidisciplinary perspective, this book provides valuable insight into the effects of potential approaches. ...
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  • Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
    new
    Pedro Schoueri, December 2019
    Available as eBook in an ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    The book identifies conflicts between BEPS Action 5 and EU Law, WTO Law and International Investment Agreements, and proposes solutions for such conflicts. ...
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  • Current Tax Treaty Issues
    new
    Guglielmo Maisto, March 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 104 / USD 124 (VAT excl.)
    This book presents a unique and detailed insight into the most controversial issues which may be found in the tax treaty context. ...
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  • EU Tax Law – Direct Taxation 2020
    new
    Marjaana Helminen, September 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 90 / USD 105 (VAT excl.)
    This book investigates in detail the EU law norms that are relevant from the perspective of direct taxes. ...
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  • Global Trade and Customs
    new
    Zsolt Szatmári, July 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 104 / USD 120 (VAT excl.)
    Your go-to IBFD reference book for all things relating to global trade and customs rules. This important work provides a comparative analysis of the customs rules and procedures in different countries. Chapters are dedicated to Brazil, Japan, Singapore, South ...
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  • Implementing Key BEPS Actions: Where Do We Stand?
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    Michael Lang et al., December 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 120 / USD 144 (VAT excl.)
    This book explores the various ways in which 36 countries from across the globe have implemented the key proposals emerging from the BEPS Project. ...
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  • Investing in US Securities: An Introduction to US Withholding Taxes, Qualified Intermediary and FATCA
    new
    Ton Daniels, Toine Gorissen, October 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    This book provides an in-depth reference on US withholding and information reporting for non-US financial institutions. ...
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  • Permanent Establishments in Value Added Tax
    new
    Karoline Spies, January 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 92 / USD 112 (VAT excl.)
    This book investigates permanent establishments for VAT/GST purposes, by considering the existing EU VAT system and the international standard stipulated in the OECD International VAT/GST Guidelines. ...
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  • Tackling the International Tax Barriers to Cross-Border Charitable Giving
    new
    Renate Buijze, January 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 92 / USD 112 (VAT excl.)
    This research assesses the existing solutions to obtaining a tax incentive on a cross-border charitable donation, in order to tackle the tax barriers involved in international fundraising. ...
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  • Tax Sustainability in an EU and International Context
    new
    Cécile Brokelind, Servaas van Thiel, June 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 88 / USD 104 (VAT excl.)
    With its multidisciplinary approach, this book gives readers a better understanding of the effects of taxes on sustainable development in the European Union and worldwide. ...
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  • Tax Transparency
    new
    Funda Başaran Yavaşlar, Johanna Hey, August 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 80 / USD 96 (VAT excl.)
    This book examines in detail the challenges of tax transparency and raises interesting questions about transparency in the contemporary tax world.  ...
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  • Tax Treaties and Procedural Law
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    Georg Kofler et al., October 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    Written by experts in the field, this book provides an in-depth analysis of several crucial areas concerning the procedural aspects of tax treaty law. ...
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  • Tax Treaty Arbitration
    new
    Michael Lang et al., April 2020
    Available as eBook in ePub format, Online Book, eBook in PDF format, Print bookStarting from EUR 104 / USD 124 (VAT excl.)
    This book provides an overview of the effectiveness of tax treaty arbitration and the approach towards recent legislative changes in 36 countries across the globe. ...
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  • Tax Treaty Case Law around the Globe 2019
    new
    Michael Lang et al., August 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 68 / USD 80 (VAT excl.)
    This book is a unique publication that discusses the 41 most important tax treaty cases which were decided by judges in 2018 around the globe. ...
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  • Tax Treaty Entitlement
    new
    Michael Lang et al., May 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    This book takes a timely and detailed look at crucial areas concerning the entitlement to tax treaties. ...
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  • Taxable Supplies and Their Consideration in European VAT: With Selected Examples of the Digital Economy
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    Jasmin Kollmann, March 2019
    Available as eBook in ePub format, eBook in PDF format, Online book, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    This book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy. ...
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  • Taxation of Foreign-Source Income of Resident Individuals
    new
    Vokhid Urinov, November 2019
    Available as Online book, eBook in PDF format, Print book, eBook in ePub formatStarting from EUR 88 / USD 104 (VAT excl.)
    This book explores some key issues around the enforcement of taxes on foreign-source income of resident individuals in the light of the emerging automatic exchange of information (AEOI) system. ...
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  • Taxing the Digital Economy
    new
    Pasquale Pistone, Dennis Weber, August 2019
    Available as Online book, eBook in PDF format, Print book, eBook in ePub formatStarting from EUR 76 / USD 92 (VAT excl.)
    This book discusses the various aspects of the taxation of the digital economy, ranging from value creation to significant digital presence and the digital services tax. ...
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  • The Aftermath of BEPS
    new
    Joanna Wheeler, January 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 68 / USD 80 (VAT excl.)
    This book examines the effect of the BEPS Project on international tax – both for taxpayers structuring their affairs and for states structuring their tax systems. ...
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  • The Anti-Abuse Rule for Permanent Establishments Situated in Third States
    new
    Jean-Philippe Van West, September 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    This book aims to provide a critical in-depth legal analysis of article 29(8) of the OECD Model and its functioning within the convention. ...
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  • The External Tax Strategy of the EU in a Post-BEPS Environment
    new
    Adolfo Martín Jiménez, March 2019
    Available as Print book, eBook in ePub format, Online book, eBook in PDF formatStarting from EUR 88 / USD 104 (VAT excl.)
    The book examines the configuration of the EUs external tax policy, commenting on where it should be reconsidered and on specific situations of select trading partners. ...
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  • The Origin and Destination Principles as Alternative Approaches towards VAT Allocation
    new
    Mariya Senyk, July 2020
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 88 / USD 104 (VAT excl.)
    This book provides an insight into understanding of the origin and destination principles and their application in the internal market of the European Union. ...
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  • Commentary on the US-German Income Tax Convention
    Friedhelm Jacob, Andreas Perdelwitz et al
    Available as Online bookEUR 375 / USD 515 (VAT excl.)
    Article-by-article commentary on the US-German Income Tax Convention including official texts of the Convention and Protocols, and the official background documentation.   ...
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  • Global Tax Premier
    Available as Global Tax Premier + Historical Tax Archives
    Global Tax Premier provides you with virtually all information collections available on the IBFD Tax Research Platform. Subscribers receive an “all-in” subscription at a much lower price compared to purchasing products individually.   ...
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  • IFA Cahiers
    IFA
    Available as Online BookEUR 150 / USD 210 (VAT excl.)
    IFA Cahiers contain a wealth of domestic and international material in dealing with the main subjects to be discussed at the following Congress.   ...
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  • Arbitration under Tax Treaties
    Dr Mario Züger, 2001
    Available as Print Book, Online bookEUR 99 / USD 126 (VAT excl.)
    This book provides an in-depth analysis of several concluded and proposed dispute resolution methods.   ...
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  • "Taxes Covered": A Study of Article 2 of the OECD Model Tax Conventions
    Patricia Brandstetter, April 2011
    Available as Print Book, Online BookEUR 100 / USD 135 (VAT excl.)
    This book provides an in-depth analysis of recent case law and academic literature, and sheds light on the background to the standard formulations used in the provision on the substantive scope of today's tax treaties.   ...
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  • A New Dawn for the International Tax System: Evolution from Past to Future and What Role Will China Play?
    Conrad Turley, Mario Petriccione, David Chamberlain, March 2017
    Available as Print book, eBook in ePub format, Online bookStarting from EUR 100 / USD 112 (VAT excl.)
    This book provides a long-run perspective on the development of the global taxation framework and analyses China’s rules against developments elsewhere in the world. ...
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  • A Proposition for a Multilateral Carbon Tax Treaty
    Tatiana Falcão, May 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 92 / USD 112 (VAT excl.)
    This book proposes a multilateral framework through which countries may tax carbon-based mineral resources and capture the full polluting potential of those resources through the tax. ...
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  • A Tax Globalist: Essays in Honour of Maarten J. Ellis
    Henk van Arendonk, Frank Engelen and Sjaak Jansen., 2005
    Available as Online book, Print BookEUR 95 / USD 100 (VAT excl.)
    This book comprises 20 essays on international and European tax law written by renowned tax experts in honour of the academic work of Maarten Ellis.   ...
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  • A VAT/GST Model Convention
    Thomas Ecker, February 2013
    Available as Online Book, eBook in ePub format, Print BookStarting from EUR 96 / USD 124 (VAT excl.)
    Based on an in-depth analysis of the basic principles underlying VATs/GSTs, this book examines the phenomenon of VAT/GST double taxation and the possible remedies.   ...
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  • Accounting and Taxation & Assessment of ECJ Case Law
    Michael Lang, Frans Vanistendael, 2007
    Available as Online bookEUR 50 / USD 65 (VAT excl.)
    This book comprises the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Helsinki from 7-9 June, 2007.   ...
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  • Accounting for Mergers and Acquisitions in Europe
    Hans Robert Schwencke, 2002
    Available as Online bookEUR 99 / USD 126 (VAT excl.)
    Accounting for Mergers and Acquisitions in Europe analyses the most heavily discussed accounting issues related both to group establishments and legal mergers (pooling accounting, goodwill, negative goodwill, minority interests, group reorganizations, etc).   ...
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  • Advance Tax Rulings and Principles of Law
    Dr Carlo Romano, 2002
    Available as Print Book, Online bookEUR 99 / USD 126 (VAT excl.)
    A thorough study of the legal instruments of the advance tax ruling - being any advice, information or statement provided by the tax authorities to a specific taxpayer concerning his tax situation in respect of future transactions, and on which that taxpayer ...
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  • Arm’s Length Transaction Structures
    Dr Andreas Bullen, April 2011
    Available as Online Book, Print book, eBook in ePub formatStarting from EUR 112 / USD 148 (VAT excl.)
    This book examines the authority to restructure and to disregard controlled transactions based on the arm's length principle. The book, thus, examines the outer limits of the adjustment authority granted by the arm's length principle as opposed to ...
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  • Article 16 of the OECD Model Convention: History, Scope and Future
    Elisabeth Pamperl, July 2015
    Available as eBook in ePub format, eBook, Online book, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    This book combines an in-depth analysis of the scope of application and the legal consequences of Article 16 with suggestions for rethinking the provision.   ...
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  • Asian Voices: BEPS and Beyond
    Sam Sim, Mei-June Soo, July 2017
    Available as Online book, eBook in ePub format, Print bookStarting from EUR 88 / USD 96 (VAT excl.)
    A true reflection of the Voices of Asia – top tax administrators, leading academics and industry thought leaders discuss the BEPS Project in the context of Asia’s unique conditions. ...
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  • BRICS and the Emergence of International Tax Coordination
    Yariv Brauner, Pasquale Pistone, February 2015
    Available as Online book, eBook in ePub format, Print bookStarting from EUR 88 / USD 112 (VAT excl.)
    This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model.   ...
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  • Belgium in International Tax Planning (Second Revised Edition)
    Patrick A.A. Vanhaut, August 2008
    Available as Online Book, Print BookEUR 135 / USD 175 (VAT excl.)
    This book is a valuable reference for those interested in gaining a working knowledge of the Belgian tax system.    ...
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  • Beneficial Ownership: Recent Trends
    Michael Lang, Pasquale Pistone et al, August 2013
    Available as eBook in ePub format, Print book, Online bookStarting from EUR 84 / USD 108 (VAT excl.)
    This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership.   ...
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  • CFE Tax Advisers Europe – 60th Anniversary Liber Amicorum
    Servaas van Thiel, Piergiorgio Valente, Stella Raventós-Calvo, October 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 72 / USD 88 (VAT excl.)
    This book comprises interesting and insightful discussions on key tax issues that challenge tax advisers, tax academics and tax officials on a daily basis. ...
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  • Characterisation and Taxation of Cross-Border Pipelines
    Knut Olsen, April 2012
    Available as eBook in ePub format, Print Book, Online BookStarting from EUR 84 / USD 108 (VAT excl.)
    This book provides an in-depth analysis of characterisation and taxation of pipelines, including the PE issue, allocation of income and the hierarchical ranking of sources.   ...
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  • Conceptual Problems of the Corporate Tax
    Giedre Lideikyte Huber, April 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation. ...
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  • Contemporary Application of the Arm’s Length Principle in Transfer Pricing
    Marta Pankiv, May 2017
    Available as Online book, Print book, eBook in ePub formatStarting from EUR 80 / USD 88 (VAT excl.)
    With its legal approach, this book aims to achieve a more coherent application of the arm’s length principle in the cross-border allocation of business profits.   ...
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  • Cooperative Compliance: A New Approach to Managing Taxpayer Relations
    Bronżewska , Katarzyna, November 2016
    Available as eBook in ePub format, Online bookStarting from EUR 104 / USD 124 (VAT excl.)
    This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities.   ...
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  • Corporate Income Tax Subjects
    Daniel Gutmann, January 2016
    Available as Print book, Online bookEUR 80 / USD 95 (VAT excl.)
    How are corporate taxpayers defined? This book provides a comparative survey of legislations in Europe and the United States. ...
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  • Corporate Residence and International Taxation
    Robert Couzin, 2002
    Available as Online book, Print BookEUR 110 / USD 135 (VAT excl.)
    The book describes what is meant by corporate residence, how and why the concept is developed in case law of the United Kingdom, and how it is used today in income tax conventions and in Canadian domestic income tax law. ...
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  • Corporate Tax Residence and Mobility
    Edoardo Traversa, June 2019
    Available as Online book, Print book, eBook in ePub formatStarting from EUR 76 / USD 92 (VAT excl.)
    Comprising contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation. ...
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  • Courts and Tax Treaty Law
    Guglielmo Maisto, June 2007
    Available as Print Book, Online bookEUR 95 / USD 125 (VAT excl.)
    This book provides a detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases, the different approaches of judiciaries of common law and civil law countries, and proposes solutions to resolve judicial errors ...
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  • Cross-Border Consumption Taxation of Digital Supplies
    Pernilla Rendahl, December 2009
    Available as Print Book, Online bookEUR 110 / USD 145 (VAT excl.)
    This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective.   ...
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  • Cross-Border Taxation of E-Commerce
    Bjorn Westberg, 2002
    Available as Online bookEUR 99 / USD 120 (VAT excl.)
    This study examines to which extent tax rules are currently able to treat e-commerce transactions.   ...
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  • Data Protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information
    Viktoria Wöhrer, October 2018
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 84 / USD 100 (VAT excl.)
    This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees. ...
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  • Denmark in International Tax Planning
    Nikolaj Bjørnholm, Anders Oreby Hansen, 2005
    Available as Online book, Print BookEUR 99 / USD 126 (VAT excl.)
    A comprehensive overview of the main issues involved in cross-border investment into, via and out of Denmark.     ...
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  • Departures from the OECD Model and Commentaries: Reservations, observations and positions in EU law and tax treaties
    Guglielmo Maisto, August 2014
    Available as Print Book, eBook in ePub format, Online bookStarting from EUR 88 / USD 116 (VAT excl.)
    This book provides a detailed and comprehensive study of the reservations, observations, positions and alternative provisions taken in the OECD Model Convention and its Commentaries.   ...
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  • Dispute Resolution in the EU
    Harm Mark Pit, January 2019
    Available as eBook in ePub format, Print book, eBook in PDF format, Online bookStarting from EUR 132 / USD 156 (VAT excl.)
    This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union. ...
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  • Dispute Resolution under Tax Treaties
    Dr Zvi Daniel Altman, May 2006
    Available as Online book, Print BookEUR 130 / USD 158 (VAT excl.)
    As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number ...
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  • Domestic Attribution of Income and Taxation of International Entertainers and Sportspersons
    Erich Schaffer, July 2017
    Available as eBook in ePub format, Print book, Online bookStarting from EUR 84 / USD 92 (VAT excl.)
    This book provides an in-depth analysis of the interplay between domestic income attribution and the proper application of article 17(1) and 17(2) of the OECD Model Convention. ...
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  • E-Commerce and Source-Based Income Taxation
    Dr Dale Pinto, 2003
    Available as Online book, Print BookEUR 84 / USD 107 (VAT excl.)
    The advent of electronic commerce has caused many to question the continued viability of source-based taxation.   ...
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  • EC Law Aspects of Hybrid Entities
    Gijs Fibbe, April 2009
    Available as Print Book, Online bookEUR 130 / USD 170 (VAT excl.)
    This study discusses the impact of the EC Treaty on the recognition of entities in the internal market.   ...
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  • EC Law and the Sovereignty of the Member States in Direct Taxation
    Dr Mathieu Isenbaert, March 2010
    Available as Print Book, Online bookEUR 145 / USD 190 (VAT excl.)
    In order to develop a suitable framework for the analysis of the ECJ case law, it is first analysed what significance, if any, the concept of ‘sovereignty’ has in the contemporary supranational environment of the European Union.   ...
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  • EU Freedoms and Taxation
    Frans Vanistendael, 2006
    Available as Online bookEUR 80 / USD 105 (VAT excl.)
    This book presents a comprehensive study of the tax issues that play a decisive role in the making or breaking of the European Economic and Monetary Union. ...
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  • EU Income Tax Law: Issues for the Years Ahead
    Dennis Weber, Guglielmo Maisto, September 2013
    Available as Online Book, Book, eBook in ePub formatStarting from EUR 84 / USD 108 (VAT excl.)
    EU Income Tax Law: Issues for the Years Ahead is essential reading for all those dealing with the practical issues and implications of current – and future – EU income tax law.   ...
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  • EU Law and the Building of Global Supranational Tax Law: EU BEPS and State Aid
    Dennis Weber, April 2017
    Available as Print book, Online book, eBook in ePub formatStarting from EUR 84 / USD 92 (VAT excl.)
    This book examines the way in which EU law and international law influence each other through a two-way flow of concepts and categories.   ...
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  • Effectiveness of the Beneficial Ownership Test in Conduit Company Cases
    Saurabh Jain, April 2013
    Available as Print Book, Online Book, eBook in ePub formatStarting from EUR 76 / USD 96 (VAT excl.)
    A critique of the policy behind the beneficial ownership test as a countermeasure against cases of improper use of double tax treaties.   ...
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  • Energy Taxation, Environmental Protection and State Aids
    Pasquale Pistone, Marta Villar Ezcurra, June 2016
    Available as Online book, Print book, eBook in ePub formatStarting from EUR 88 / USD 104 (VAT excl.)
    Comprising contributions from experts across the world, this book discusses the global challenges to be faced in establishing a fiscal framework for the energy sector.    ...
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  • European Capital Movements and Corporate Taxation
    Nana Šumrada Slavnić, December 2015
    Available as Print book, Online book, eBook in ePub formatStarting from EUR 100 / USD 120 (VAT excl.)
    This book provides a critical analysis of the current EU capital and direct taxation regime and the future of EU concepts of balances of taxation powers, non-discrimination and abuse.   ...
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  • European Tax Integration: Law, Policy and Politics
    Pasquale Pistone, September 2018
    Available as Online book, eBook in PDF format, Print book, eBook in ePub formatStarting from EUR 96 / USD 116 (VAT excl.)
    Combining law, policy and politics, this peer-reviewed book focuses on the status quo of European tax integration. ...
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  • European Value Added Tax in the Digital Era
    Marie Lamensch, January 2016
    Available as Online book, eBook in ePub format, Print bookStarting from EUR 96 / USD 116 (VAT excl.)
    This book assesses the current EU VAT provisions on electronically supplied services, and makes innovative and practical proposals for ways to address the identified flaws.   ...
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  • Formulary Apportionment for the Internal Market
    Stefan Mayer, June 2009
    Available as Online book, Print BookEUR 115 / USD 150 (VAT excl.)
    The study is comprised of four parts. First, a theoretical concept of formulary apportionment is presented in order to define the role that formulary apportionment could take in the area of profit allocation within the Internal Market.   ...
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  • Fundamentals of Taxation
    Pasquale Pistone et al., July 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 40 / USD 48 (VAT excl.)
    This book explains the basic principles of taxation from an economic and legal perspective and without reference to a specific legal system. ...
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  • GAARs - A Key Element of Tax Systems in the Post-BEPS World
    Michael Lang et al, September 2016
    Available as eBook in ePub format, Online book, Print bookStarting from EUR 120 / USD 144 (VAT excl.)
    This book investigates the various understandings of and approaches towards tax avoidance in 39 countries.   ...
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  • Guide to Tax Rulings in Belgium
    René Willems, November 2012
    Available as Print Book, Online Book, eBook in ePub formatStarting from EUR 92 / USD 116 (VAT excl.)
    A unique insight into the Belgian tax structure and its world-class tax rulings system.   ...
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  • Handbook on Tax Administration (Second Revised Edition)
    Matthijs Alink, Victor van Kommer, May 2016
    Available as eBook in ePub format, Print book, Online bookStarting from EUR 88 / USD 104 (VAT excl.)
    This internationally focused handbook provides valuable insight into the trends and developments of tax administrations.   ...
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  • Home State Taxation
    Sven-Olof Lodin, Malcolm Gammie, April 2001
    Available as Online Book, Print BookEUR 50 / USD 66 (VAT excl.)
    Analyses Home State Taxation as a means of eliminating the principal barriers to the completion of the Internal Market in corporate taxation.   ...
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  • Horizontal Tax Coordination
    M Lang et al, November 2012
    Available as Online Book, eBook in ePub format, Print BookStarting from EUR 88 / USD 112 (VAT excl.)
    The book  Horizontal Tax Coordination provides an in-depth analysis of the impact of court judgments in the framework of tax harmonization in federal states.   ...
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  • Human Rights and Taxation in Europe and the World
    Miguel Poiares Maduro, Pasquale Pistone et al, October 2011
    Available as Print Book, Online BookEUR 120 / USD 160 (VAT excl.)
    This book examines the relation between taxation and the protection of human rights through the presentation of technical arguments and legal thoughts.   ...
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  • Hungary in International Tax Planning
    Daniel Deak, 2003
    Available as Print Book, Online bookEUR 89 / USD 114 (VAT excl.)
    An in-depth look at the tax system of Hungary. Since the completion of Hungary's legal and tax system reforms which commenced more than a decade ago in the transition from a centrally planned to a modern market economy, recent amendments have mainly focused ...
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  • Immovable Property under Domestic Law, EU Law and Tax Treaties
    Guglielmo Maisto, October 2015
    Available as Print book, eBook in ePub format, Online bookStarting from EUR 88 / USD 104 (VAT excl.)
    This book provides a unique and detailed insight into the taxation of immovable properties from both a domestic and an international context.   ...
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  • Improving Tax Compliance in a Globalized World
    Chris Evans et al, July 2018
    Available as eBook in PDF format, Online book, Print book, eBook in ePub formatStarting from EUR 120 / USD 144 (VAT excl.)
    This book examines policies that can contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving relationships between taxpayers and tax administrations. ...
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  • Improving VAT/GST: Designing a Simple and Fraud-Proof Tax System
    Michael Lang, Ine Lejeune, May 2014
    Available as Online book, Print book, eBook in ePub formatStarting from EUR 132 / USD 176 (VAT excl.)
    The book compares the VAT/GST systems of 15 countries across the globe, with all continents represented, plus the EU VAT regime. The focus is on making VAT/GST systems simple and fraud proof.   ...
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  • Income from International Private Employment
    Frank Pötgens, January 2007
    Available as Online book, Print BookEUR 150 / USD 190 (VAT excl.)
    This study considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD Model.   ...
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  • International Arbitration in Tax Matters
    Michael Lang, Jeffrey Owens, February 2016
    Available as eBook in ePub format, Online book, Print bookStarting from EUR 96 / USD 116 (VAT excl.)
    This book contributes to the ongoing debate on how to resolve cross-border tax disputes by examining the concerns put forward against arbitration and exploring possible solutions.   ...
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  • International Double Taxation of Interest
    Sandra Martinho Fernandes, August 2019
    Available as eBook in ePub format, Online book, eBook in PDF format, Print bookStarting from EUR 92 / USD 108 (VAT excl.)
    This book investigates the impact of thin capitalization rules and proposes an international capitalization standard to determine the adequate (i.e. arm's length) capital structure of an entity. ...
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  • International Tax Law: New Challenges to and from Constitutional and Legal Pluralism
    Joachim Englisch, September 2016
    Available as Print book, eBook in ePub formatStarting from EUR 80 / USD 96 (VAT excl.)
    This book analyses how national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree. ...
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  • International Tax Planning and Prevention of Abuse
    Luc De Broe, August 2008
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    A Study under Domestic Tax Law, Tax Treaties and EC Law in relation to Conduit and Base Companies.   ...
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  • International Tax Policy and Double Tax Treaties (Second Revised Edition)
    Kevin Holmes, November 2014
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  • International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures
    Madalina Cotrut, October 2015
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  • International Taxation in China: A Contextualized Analysis
    Jinyan Li, September 2016
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  • International Taxation of Cross-Border Leasing Income
    Amar Mehta, November 2004
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    Over the last few decades, the volumes of leasing transactions have grown steadily as businesses have come to realize the tax advantages that come with the lease of assets as opposed to the conventional loan for financing asset acquisition.   ...
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  • International Taxation of Philanthropy
    Ineke A. Koele, November 2007
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    By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, this book attempts to find a common approach to solve the tax obstacles of international philanthropy.   ...
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  • International Transfer Pricing in the Ethical Pharmaceutical Industry
    Karl Wündisch, 2003
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  • International and EC Tax Aspects of Groups of Companies
    Guglielmo Maisto, May 2008
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  • Interpretation and Application of Tax Treaties in North America 2nd edition
    Juan Angel Becerra, April 2013
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    This book presents an in-depth analysis of the tax treaty policy, court cases, and other tax treaty information from Canada, Mexico and the United States.   ...
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  • Interpretation of Tax Treaties under International Law
    Frank Engelen, 2004
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    An in-depth analysis of the rules and principles of international law relevant to the interpretation of, and application to tax treaties.   ...
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  • Intra-Community Tax Audit
    van der Hel, Lisette, June 2011
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    A comparative survey of the legal guidelines for tax auditing and recommendations for enhanced cooperation in the 27 EU Member States   ...
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  • Introduction to the Law of Double Taxation Conventions 2nd edition
    Michael Lang, June 2013
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  • Ireland in International Tax Planning (Second Revised Edition)
    Charles Haccius, 2004
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    This second edition provides an in-depth analysis of Ireland‘s place on the international fiscal stage. The book thoroughly explores the unique features of the Irish tax system which make Ireland attractive for foreign investment and international transactions.   ...
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  • Legal Remedies in European Tax Law
    Pasquale Pistone, December 2009
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  • Legislating Against Tax Avoidance
    Rachel Anne Tooma, May 2011
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  • Litigating EU Tax Law in International, National and Non-EU National Courts
    Daniel Sarmiento, Domingo Jiménez-Valladolid de L'Hotellerie-Fallois, March 2014
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    This book explores the problems and challenges of litigating EU tax law before international, national and non-EU national courts.   ...
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  • Luxembourg in International Tax (Third Revised Edition)
    Marc Schmitz, Philip J. Warner, December 2015
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  • Mastering the IP Life Cycle from a Legal, Tax and Accounting Perspective
    Isabel Verlinden (PwC), Anuschka Bakker (IBFD), November 2018
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  • Mergers and Acquisitions in Switzerland
    Richard J. Wuermli, June 2002
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  • Movement of Persons and Tax Mobility in the EU: Changing Winds
    Ana Paula Dourado, February 2014
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    This book discusses the mobility of persons in the EU and the existing obstacles to this mobility, including tax obstacles, and recent progress.   ...
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  • Multilingual Tax Treaties: Interpretation, Semantic Analysis and Legal Theory
    Paolo Arginelli, June 2015
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    This book singles out the most common issues that arise in the interpretation of multilingual tax treaties, and suggests ways for an interpreter to tackle them.   ...
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  • Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
    Guglielmo Maisto, March 2005
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    An examination of linguistic issues arising in bilateral income tax conventions. It covers tax treaty policies of each country on multilingualism and administrative practice and case law on the issues raised by translation of treaties in more than one official ...
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  • Mutual Assistance and Information Exchange
    Roman Seer, Isabel Gabert, December 2010
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    This book is based on the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Santiago de Compostela from 4-6 June 2009.   ...
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  • New Exchange of Information versus Tax Solutions of Equivalent Effect
    Giuseppe Marino, February 2016
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  • New Trends in the Definition of Permanent Establishment
    Guglielmo Maisto, September 2019
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    This book presents a unique and detailed examination of the definition of permanent establishment in an international context. ...
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  • Nexus Requirements for Taxation of Non-Residents’ Business Income
    Stjepan Gadžo, June 2018
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    This book contains a critical evaluation of the nexus requirements for the taxation of non-residents’ business income enshrined in the current rules of international tax law and provides a proposal that is more aligned with international tax policy ...
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  • Non-Discrimination in Tax Treaties: Selected Issues from a Global Perspective
    Guglielmo Maisto, Pasquale Pistone, Dennis Weber, October 2016
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    The book aims to find a global dimension of the non-discrimination principle in tax law through the analysis of issues with theoretical and practical importance. ...
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  • On the Legitimacy of International Tax Law
    Cees Peters, December 2014
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    This book assesses the legitimacy of contemporary international tax law and makes recommendations to improve this legitimacy.   ...
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  • Optimization of Tax Sovereignty and Free Movement
    Sjoerd Douma, December 2011
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    This book examines the conflict between tax sovereignty and free movement in the light of ECJ case law.   ...
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  • Practical Problems in European and International Tax Law
    Heike Jochum et al, October 2016
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    This Festschrift in honour of Manfred Mössner delves into the practical issues in European and international tax law. ...
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  • Principles of Law: Function, Status and Impact in EU Tax Law
    Cécile Brokelind, September 2014
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    This book provides an in-depth analysis of 20 principles of law, vital to EU and/or domestic tax law.   ...
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  • Reorganization Clauses in Tax Treaties
    Domingo J. Jiménez-Valladolid de L’Hotellerie-Fallois, January 2014
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    This book analyses the cross-border tax consequences of mergers and corporate reorganizations and the reorganization clauses present in the global tax treaty network.   ...
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  • Residence of Companies under Tax Treaties and EC Law
    Guglielmo Maisto, July 2009
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    This book deals comprehensively with the issues and problems raised by residence of companies for tax purposes.   ...
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  • Residence of Individuals under Tax Treaties and EC Law
    Guglielmo Maisto, May 2010
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  • Retroactivity of Tax Legislation
    Hans Gribnau, Melvin Pauwels, May 2013
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    This book is based on the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Leuven from 27-29 May 2010.   ...
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  • Roy Rohatgi on International Taxation − Volume 1: Principles
    Ola Ostaszewska, Belema Obuoforibo, January 2019
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    With its practical approach, this book looks at the key principles of international taxation, from explaining the basic concepts to analysing complex transactional issues. ...
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  • Separation of Powers in Tax Law
    Ana Paula Dourado, May 2010
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    This book is based on the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Santiago de Compostela form 4-6 June 2009.   ...
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  • Sharing the Pie: Taxing Multinationals in a Global Market
    de Wilde, Maarten Floris, May 2017
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    This book examines the international tax regime and ultimately proposes an innovative alternative to the confused way in which multinationals are currently taxed. ...
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  • Single Taxation?
    Joanna Wheeler, December 2018
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  • Special Tax Zones in the Era of International Tax Coordination
    Antti Laukkanen, Pasquale Pistone, Jan de Goede, September 2019
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  • Surcharges and Penalties in Tax Law
    Roman Seer, Anna Lena Wilms, June 2016
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    This book examines the national tax procedures, as well as the criminal tax laws concerning the kind of tax surcharges applied and the relationship with criminal tax sanctions. ...
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  • Switzerland in International Tax Law (Fourth Revised Edition)
    Xavier Oberson, Howard R. Hull, July 2011
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    Essential reading for all those wishing to acquire a working knowledge of Swiss tax issues in international cross-border investment.   ...
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  • Tax Aspects of Fiscal Federalism: A Comparative Analysis
    Gianluigi Bizioli, Claudio Sacchetto, November 2011
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    This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers.   ...
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  • Tax Avoidance Revisited in the EU BEPS Context
    Ana Paula Dourado, November 2017
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    This book discusses the legal meaning of tax avoidance and aggressive tax planning in selected jurisdictions and analyses the impact of BEPS on those concepts. ...
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  • Tax Competition in Europe
    Wolfgang Schön, July 2003
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    This book presents a unique and detailed insight into the interwoven tax policies of European countries. ...
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  • Tax Incentives in the BEPS Era
    Madalina Cotrut, Kennedy Munyandi, April 2018
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    This book analyses selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation. ...
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  • Tax Polymath: A Life in International Taxation
    Philip Baker, Catherine Bobbett, January 2011
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    This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London. ...
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  • Tax Risk Management
    Anuschka Bakker, Sander Kloosterhof, April 2010
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    In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles.   ...
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  • Tax Rules in Non-Tax Agreements
    Michael Lang, Pasquale Pistone et al, September 2012
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    Written by experts from around the globe, the book examines the relevance of tax rules in non-tax agreements and highlights problematic issues in this important field of tax law.   ...
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  • Tax Treaties and Domestic Law
    Guglielmo Maisto, March 2006
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    This book provides an in-depth analysis of the relationships between tax treaties and domestic law. It begins with an analysis of the topic from a constitutional and an international point of view, with a particular emphasis on the provisions laid down by ...
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  • Tax Treaties: Building Bridges between Law and Economics
    Michael Lang, Pasquale Pistone et al, December 2010
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    By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts.   ...
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  • Tax Treatment of Interest for Corporations
    Otto Marres, Dennis Weber, May 2013
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    The book analyses the complex issue of the tax treatment of interest for corporations from different perspectives, including economics, tax policy, comparative law, and EU and international law.   ...
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  • Tax Treaty Case Law Around the Globe 2013
    Michael Lang et al, December 2013
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  • Tax Treaty Case Law Around the Globe 2014
    Eric C.C. M. Kemmeren et al., December 2014
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    This book is a unique publication that discusses the 39 most important tax treaty cases which were decided by judges in 2013 around the globe.   ...
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  • Tax Treaty Case Law around the Globe 2012
    Eric C.C.M. Kemmeren, May 2013
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    M. Lang et al, September 2016
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    This book is a unique publication that discusses the 43 most important tax treaty cases which were decided by judges around the globe in 2014.   ...
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    Eric C.C.M. Kemmeren et al, January 2017
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    This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in 2015 around the globe. ...
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  • Tax Treaty Case Law around the Globe 2017
    Michael Lang et al, February 2018
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    This book is a unique publication that discusses the 41 most important tax treaty cases that were decided by judges in 2016 around the globe. ...
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  • Tax Treaty Case Law around the Globe 2018
    Eric C.C. M. Kemmeren et al., July 2019
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    This unique publication discusses the 35 most important tax treaty cases that were decided around the world in 2017. ...
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  • Tax and the Environment
    Anuschka Bakker, April 2009
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  • Taxation of Business Profits in the 21st Century - Selected Issues under Tax Treaties
    Carlos Gutiérrez, Andreas Perdelwitz, June 2013
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    This book highlights the controversies concerning the application of the PE concept and the Authorized OECD Approach on the attribution of profits under tax treaties.   ...
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  • Taxation of Charities
    Frans Vanistendael, June 2015
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  • Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties
    Guglielmo Maisto, November 2013
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    This book provides a detailed and comprehensive study on the taxation of capital gains on shares derived by companies.   ...
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  • Taxation of Cross-Border Partnerships
    Dr Jesper Barenfeld, 2005
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  • Taxation of Entertainers and Sportspersons Performing Abroad
    Guglielmo Maisto, August 2016
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  • Taxation of Foreign Business Income within the European Internal Market
    Jérôme Monsenego, February 2012
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  • Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties
    Guglielmo Maisto, July 2018
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  • Taxation of Intercompany Dividends under Tax Treaties and EU Law
    Guglielmo Maisto, June 2012
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  • Taxation of International Partnerships
    Florian Haase, October 2014
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  • Taxation of International Performing Artistes
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  • Taxation of International Sportsmen
    Karolina Tetłak, July 2014
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  • Taxation of Investment Derivatives
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  • Taxation of Investment Funds in the European Union
    Dr Tomi Viitala, 2005
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  • Taxation of Services in Treaties between Developed and Developing Countries
    Fernando Souza de Man, November 2017
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    Guglielmo Maisto, May 2017
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  • Taxation of Workers in Europe
    Joerg Manfred Moessner, December 2010
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  • Taxing Cross-Border Services: Current Worldwide Practices and the Need for Change
    Angharad Miller, September 2016
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  • Taxing Portfolio Income in Global Financial Markets
    Dr Doron Herman, 2002
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  • Taxing the Financial Sector: Financial Taxes, Bank Levies and More
    Dennis Weber, Otto Marres, June 2012
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  • Taxpayer Participation in Tax Treaty Dispute Resolution
    Katerina Perrou, March 2014
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  • The Acte Clair in EC Direct Tax Law
    Ana Paula Dourado, Ricardo da Palma Borges, August 2008
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  • The Attribution of Profits to Permanent Establishments: The taxation of intra-company dealings
    Raffaele Russo, July 2005
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  • The Burden of Proof in Tax Law
    Gerard Meussen, May 2013
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    This book is based on the proceedings of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Uppsala from 2-3 June 2011.   ...
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  • The Concept of Income
    Dr. Kevin Holmes, 2001
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  • The Concept of Tax
    Bruno Peeters et al., 2007
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  • The Delicate Balance: Tax, Discretion and the Rule of Law
    Chris Evans, Judith Freedman et al, September 2011
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  • The Dutch Approach (Third Revised Edition)
    Victor van Kommer, Matthijs Alink, April 2012
    Available as Online Book, Print Book, eBook in ePub formatStarting from EUR 48 / USD 60 (VAT excl.)
    An up-to-date description of the Dutch Tax and Customs Administration (DTCA), including its scope of social impact and the external factors influencing its strategy.   ...
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  • The EC Interest Savings Directive
    Frans Vanistendael, April 2015
    Available as Print Book, Online bookEUR 65 / USD 75 (VAT excl.)
    This book comprises the final reports of the 2006 EATLP Congress, based on the version of the Savings Directive in force at that time.   ...
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  • The EU VAT System and the Internal Market
    Rita de la Feria, June 2009
    Available as Print Book, Online bookEUR 120 / USD 160 (VAT excl.)
    This thesis focuses upon VAT in the context of the Community’s internal market. Its central aim is to prove that the current EU VAT system is incompatible with the concept of internal market as set out in the EC Treaty and interpreted by the Court of ...
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  • The Impact of Bilateral Investment Treaties on Taxation
    Michael Lang et al, December 2017
    Available as Print book, Online book, eBook in ePub formatStarting from EUR 80 / USD 92 (VAT excl.)
    This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties. ...
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  • The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study
    Pasquale Pistone, Dennis Weber, May 2018
    Available as eBook in ePub format, Print book, Online bookStarting from EUR 88 / USD 104 (VAT excl.)
    Providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive, this book also offers insight on selected issues connected with the OECD BEPS Project. ...
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  • The Interface of International Trade Law and Taxation
    Jennifer E. Farrell, June 2013
    Available as eBook in ePub format, Print Book, Online BookStarting from EUR 92 / USD 116 (VAT excl.)
    This book offers an in-depth legal, historical and reform-orientated analysis of the reach of the World Trade Organization’s rules in the field of taxation.   ...
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  • The Interpretation of Tax Treaties in Relation to Domestic GAARs
    Eivind Furuseth, December 2018
    Available as eBook in PDF format, Print book, Online book, eBook in ePub formatStarting from EUR 84 / USD 100 (VAT excl.)
    This book analyses the relationship between tax treaties and domestic anti-avoidance rules, particularly whether a treaty restricts the application of domestic general anti-avoidance rules (GAARs). ...
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  • The Legal Status of the OECD Commentaries
    Sjoerd Douma, Frank Engele, March 2008
    Available as Online bookEUR 100 / USD 140 (VAT excl.)
    This book brings together various legal disciplines, such as public international law, international tax law, community law and constitutional law, in order to resolve their legal status.   ...
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  • The Making of Tax Law: The Development of the Swedish Tax System
    Sven-Olof Lodin, September 2011
    Available as Online Book, Print BookEUR 55 / USD 75 (VAT excl.)
    An insightful analysis of the evolution of the Swedish tax system and the functioning of political processes.   ...
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  • The Meaning of “Enterprise”, “Business” and “Business Profits” under Tax Treaties and EU Tax Law
    Guglielmo Maisto, August 2011
    Available as Print Book, Online bookEUR 110 / USD 145 (VAT excl.)
    An in-depth analysis of the meaning of these three concepts in relevant tax treaties and law. Essential reading for those dealing with issues of taxation of enterprises engaged in cross-border activities.   ...
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  • The Missing Keystone of Income Tax Treaties
    Joanna Wheeler, April 2012
    Available as Online Book, eBook in ePub format, Print BookStarting from EUR 96 / USD 124 (VAT excl.)
    This book suggests a new structure for the OECD Model to eliminate a fundamental flaw which underlies many current problems in respect of entitlement to treaty benefits.   ...
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  • The Netherlands in International Tax Planning (Second Revised Edition)
    Johann Müller, January 2008
    Available as Print Book, Online bookEUR 120 / USD 155 (VAT excl.)
    The second edition of The Netherlands in International Tax Planning is an indispensable tool for corporate foreign investors, international tax practitioners, tax advisers and lawyers involved in cross-border transactions to or from the Netherlands.    ...
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  • The Nordic Multilateral Tax Treaty as a Model for a Multilateral EU Tax Treaty
    Marjaana Helminen, January 2014
    Available as Print book, eBook in ePub format, Online bookStarting from EUR 76 / USD 100 (VAT excl.)
    This book examines the requirements that EU law puts on a multilateral EU tax treaty and studies the Nordic multilateral tax treaty as a possible model for a multilateral EU tax treaty.   ...
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  • The Notion of Income from Capital
    Peter Essers, Arie Rijkers
    Available as Online bookEUR 80 / USD 105 (VAT excl.)
    This book examines in detail the notion of income from capital and looks at how to determine the taxable base. ...
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  • The OECD Model Convention and Its Update 2014
    Michael Lang, Pasquale Pistone et al, February 2015
    Available as Online book, eBook in ePub format, Print bookStarting from EUR 62 / USD 76 (VAT excl.)
    This book analyses the changes made by the 2014 update of the OECD Model Convention and assesses their effects on international tax planning.   ...
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  • The Principle of Non-Discrimination in International and European Tax Law
    Niels Bammens, December 2012
    Available as Online Book, eBook in ePub format, Print BookStarting from EUR 112 / USD 144 (VAT excl.)
    This dissertation analyses the non-discrimination principle in tax treaties and in the direct tax case law of the Court of Justice of the European Union.   ...
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  • The Sources of EU Law and Their Relationships: Lessons for the Field of Taxation
    Rita Szudoczky, January 2015
    Available as eBook in ePub format, Print book, Online bookStarting from EUR 108 / USD 140 (VAT excl.)
    This book systematically analyses the sources of EU law, proposing rules to govern their interactions and conflicts and applying such rules to the field of taxation.   ...
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  • The Structure and Organization of EU Law in the Field of Direct Taxes
    Marcel Schaper, November 2013
    Available as eBook in ePub format, Print book, Online bookStarting from EUR 96 / USD 124 (VAT excl.)
    This book presents the functional subsystem of EU law on direct taxes as a complex adaptive network and researches it in an empirical manner.   ...
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  • The Tax Sparing Mechanism and Foreign Direct Investment
    Na Li, January 2019
    Available as Print book, Online book, eBook in PDF format, eBook in ePub formatStarting from EUR 88 / USD 104 (VAT excl.)
    This book reviews the rationale of the tax sparing mechanism and analyses its effects within a framework of foreign direct investment from China into EU Member States. ...
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  • The Tax Treatment of CIVs and REITs
    Hein Vermeulen, January 2014
    Available as Online Book, eBook in ePub format, Print bookStarting from EUR 88 / USD 116 (VAT excl.)
    The Tax Treatment of CIVs and REITs provides a valuable overview of the international tax issues these vehicles encounter in an international context.   ...
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  • The Taxing Road to Sustainable Growth
    Mark Bowler Smith, June 2013
    Available as Print Book, Online Book, eBook in ePub formatStarting from EUR 80 / USD 104 (VAT excl.)
    This book explores a very practical way in which a tax system might help generate more sustainable economic growth by promoting competitiveness and sustainable development.   ...
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  • The UN Model Convention and Its Relevance for the Global Tax Treaty Network
    Lang , Michael, November 2017
    Available as eBook in ePub format, Online book, Print bookStarting from EUR 84 / USD 96 (VAT excl.)
    This book analyses the OECD and UN Models by examining the provisions included in the Models, as well as their impact and relevance. ...
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  • Towards a Homogeneous EC Direct Tax Law
    Cécile Brokelind, May 2007
    Available as Online Book, Print BookEUR 120 / USD 150 (VAT excl.)
    An assessment of the EU Member States’ responses to the ECJ’s case law.     ...
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  • Traditional and Alternative Routes to European Tax Integration
    Dennis Weber, September 2010
    Available as Online Book, eBook in ePub format, Print BookStarting from EUR 88 / USD 112 (VAT excl.)
    Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied.   ...
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  • Transactional Adjustments in Transfer Pricing
    Aitor Navarro, February 2018
    Available as eBook in ePub format, Online book, Print bookStarting from EUR 92 / USD 108 (VAT excl.)
    This book examines whether, and to what extent, transactional adjustments may be applied within transfer pricing.  ...
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  • Transfer Pricing and Business Restructurings
    Anuschka Bakker, June 2009
    Available as Print Book, eBook in ePub format, Online bookStarting from EUR 92 / USD 120 (VAT excl.)
    Transfer Pricing and Business Restructurings provides readers with an understanding of the key tax and transfer pricing concepts, methodologies and trends relating to business restructurings.     ...
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  • Transfer Pricing and Customs Valuation
    Anuschka Bakker, Belema Obuoforibo, August 2009
    Available as Online book, Print BookEUR 120 / USD 160 (VAT excl.)
    This book discusses the intricate role of transfer pricing and customs value in today's international business environment.   ...
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  • Transfer Pricing and Dispute Resolution
    Anuschka Bakker, Marc M. Levey, July 2011
    Available as eBook in ePub format, Online book, Print BookStarting from EUR 116 / USD 156 (VAT excl.)
    Transfer Pricing and Dispute Resolution addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise.   ...
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  • Transfer Pricing and Intangibles: US and OECD Arm’s Length Distribution of Operating Profits from IP Value Chains
    Oddleif Torvik, January 2019
    Available as eBook in PDF format, Online book, Print book, eBook in ePub formatStarting from EUR 116 / USD 140 (VAT excl.)
    This book explores how taxing rights to multinationals’ business profits from valuable IP shall be allocated among jurisdictions under US and OECD transfer pricing law. ...
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  • Transfer Pricing and Intra-Group Financing
    Anuschka Bakker, Marc M. Levey, September 2012
    Available as eBook in ePub format, Online Book, Print BookStarting from EUR 96 / USD 120 (VAT excl.)
    This book explores transfer pricing issues related to intra-group financing transactions. It is an invaluable resource for tax practitioners, tax lawyers, tax managers, tax directors of corporations, treasurers and tax authorities, in ...
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  • Trends and Players in Tax Policy
    Michael Lang et al, November 2016
    Available as eBook in ePub format, Online Book, Print bookStarting from EUR 120 / USD 144 (VAT excl.)
    This book examines how different countries pursue their tax policy goals in the global economy, while simultaneously trying to secure competitiveness and protect the national tax base.  ...
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  • Triangular Cases: The Application of Bilateral Income Tax Treaties in Multilateral Situations
    Dr Emily Fett, May 2014
    Available as Online book, Print book, eBook in ePub formatStarting from EUR 112 / USD 148 (VAT excl.)
    This book explores the application of bilateral income tax treaties in situations involving more than two countries, focusing on the fundamental concepts of treaty application.   ...
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  • VAT Grouping from a European Perspective
    Sebastian Pfeiffer, October 2015
    Available as Print book, eBook in ePub format, Online bookStarting from EUR 88 / USD 104 (VAT excl.)
    This book covers various aspects of the EU VAT grouping scheme and analyses the scope of the rule in light of current EU law and Member States’ implementations.   ...
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  • VAT in an EU and International Perspective: Essays in honour of Han Kogels
    Henk van Arendonk, Sjaak Jansen, René van der Paardt, October 2011
    Available as Online Book, Print BookEUR 90 / USD 115 (VAT excl.)
    VAT is the common thread of this liber amicorum, containing essays on general tax matters, the relation between VAT and direct tax, customs duties and the history of taxes.   ...
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  • Value Added Tax and Direct Taxation
    Michael Lang, Peter Melz et al, December 2009
    Available as Online Book, Print BookEUR 190 / USD 245 (VAT excl.)
    This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes.   ...
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