CFE Tax Advisers Europe 60th Anniversary – Liber Amicorum

CFE Tax Advisers Europe – 60th Anniversary Liber Amicorum
This book comprises interesting and insightful discussions on key tax issues that challenge tax advisers, tax academics and tax officials on a daily basis.

Why this book? 

In this Liber Amicorum, compiled in honour of the 60th anniversary of CFE Tax Advisers Europe, renowned tax experts discuss key tax issues that challenge tax advisers, tax academics and tax officials on a daily basis.

Part I looks at EU decision-making in the tax area and some of the challenges of exercising tax jurisdiction in a digital world (taxing digital business models, robot taxes, etc.). Part II discusses the legal limits, particularly in Europe, to the traditional ways in which states exercise their tax jurisdiction (e.g. the need for equal treatment, the prohibition of discriminatory exit taxes and the ECJ Sofina decision) and the closely related issue of taxpayer rights (under EU law and the European Convention on Human Rights). Part III reports on recent developments in the fight against tax avoidance and tax evasion (e.g. the OECD BEPS Action Plan, the European Union’s external “tax good governance” policy, international exchange of information, transfer pricing documentation requirements, the ECJ Denmark decisions and the Commission’s Apple decision). Part IV presents an in-depth analysis of VAT (lessons learned) and suggests new ways forward, including in respect of dispute management (cross-border rulings). Finally, Part V reflects on non-tax issues that may have implications on international taxation and finance.

With its practical approach, the book provides an interesting and insightful read for all those involved in international taxation.


Sample excerpt, including table of contents


Servaas van Thiel, Piergiorgio Valente, Stella Raventós-Calvo


Christian Amand, Krister Andersson, Dick Barmentlo, Claudia Barsotti, Andrea Borroni, Paolo Centore, Matteo Dellapina, Christina Dimitropoulou, Ana Paula Dourado, Steef Huibregtse, Georg Kofler, Paul Kraan, Howard M. Liebman, Marco Nicoli, Tom O’Shea, Pasquale Pistone, Stella Raventos-Calvo, Franco Roccatagliata, Marina Menezes da Silva, Kartika Sukmatullahi, Alexander van Thiel, Servaas van Thiel, Alessandro Valente, Piergiorgio Valente, Jeremy Woolf.

CFE Tax Advisers Europe 60th Anniversary – Liber Amicorum
Chapter 1: Introduction to the Liber Amicorum
Chapter 2: A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law
Chapter 3: Taxing the Digital Economy: The Questions Multiply – What are the Responses?
Chapter 4: Robot Taxes: Where Do We stand?
Chapter 5: Where Should Corporations be Taxed? The 100-Year-Old Question
Chapter 6: European Tax Controversies: Fiscal Neutrality and EU Law
Chapter 7: The U-Turn of the European Court on Exit Taxes on Unrealized Capital Gains
Chapter 8: Foreign Losses and Territoriality: Did Sofina Revolutionize Source-State Taxation?
Chapter 9: Safeguarding Taxpayer Rights
Chapter 10: What About Taxpayers’ Human Rights?
Chapter 11: Base Erosion and Profit Shifting: An Overview and a Review
Chapter 12: The European Union’s External Strategy for Effective Taxation: From the Seeds of Thought to Implementation
Chapter 13: International Tax Transparency and the Lost Meaning of Foreseeable Relevance
Chapter 14: Value Chain Analysis – The BEPS Version of Transfer Pricing?
Chapter 15: Abuse of Rights in EU Law: A First Impression of the Denmark Cases
Chapter 16: EU State Aid Policy: Exploring the Arguments in the Apple Case
Chapter 17: The Future of Cross-Border Rulings in the VAT Context
Chapter 18: EU VAT or the Emergence of an Efficient Consumption Tax in an Internal Market
Chapter 19: Taxation as a Pivotal Element for Sustainable Development Goals
Chapter 20: Bitcoin and Sharia Compliance

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