Practical Problems in European and International Tax Law: Essays in Honor of Manfred Mössner

Type Book

Editor(s)

Heike Jochum et al.

Date of publication

January 2017

DOI https://doi.org/10.59403/1akg8ge

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Essays in Honour of Manfred Mössner

Practical Problems in European and International Tax Law

This Festschrift in honour of Manfred Mössner delves into the practical issues in European and international tax law.

Why this book?

This Festschrift celebrates the 75th birthday of Prof. Dr Jörg Manfred Mössner.

The contributions from 35 renowned tax experts in this volume show how the practical problems in European and international tax law are of constantly growing significance in a globalizing world. The issue of tax avoidance by multinationals has become one of the main topics in international politics and taxation, as can be seen when contemplating the current efforts on base erosion and profit shifting and the international advance on a thorough exchange of information.

Downloads

Sample excerpt, including table of contents

Editor(s)

Heike Jochum, Peter Essers, Michael Lang, Norbert Winkeljohann, Bertil Wiman.

Contributor(s)

Andrea Amatucci, Dieter Birk, Klaus-Dieter Drüen, Peter Essers, Jutta Förster, Theodoros P. Fortsakis, Gerrit Frotscher, Charles H. Gustafson, Alexander Hemmelrath, Heike Jochum, Eric C.C.M. Kemmeren, Georg Kofler, Michael Lang, Moris Lehner, Hans J. Lethaus, Hanna Litwińczuk, Jürgen Lüdicke, Jacques Malherbe, Gerard Meussen, Aage Michelsen, Włodzimierz Nykiel, Carlos Palao Taboada, Rainer Prokisch, Claudio Sacchetto, Wolfram Scheffler, Wolfgang Schön, Roman Seer, María Teresa Soler Roch, Karolina Tetłak, Thomas Töben, Frans Vanistendael, Elke Wilcox, Michał Wilk, Bertil Wiman, Frederik Zimmer.
















Practical Problems in European and International Tax Law: https://doi.org/10.59403/1akg8ge
Chapter 1 Foundation of the Contemporary Ability-To-Pay Principle in Taxation in the Thought of Saint Thomas Aquinas: https://doi.org/10.59403/1akg8ge001
Chapter 2 Trade Taxation in Germany – Principles, Justification and Reform: https://doi.org/10.59403/1akg8ge002
Chapter 3 Tax Risks: A Dynamic Interplay between Financial and Tax Accounts: https://doi.org/10.59403/1akg8ge003
Chapter 4 Cross-Border Donations in Light of the Fundamental Freedoms and Tax Reality in Germany: https://doi.org/10.59403/1akg8ge004
Chapter 5 Tax Control or Tax Morality for a Successful Tax System?: https://doi.org/10.59403/1akg8ge005
Chapter 6 Capital to be Allocated to a Permanent Establishment – A German Perspective: https://doi.org/10.59403/1akg8ge006
Chapter 7 Anatomy of a Case: The US Supreme Court and the Foreign Tax Credit: https://doi.org/10.59403/1akg8ge007
Chapter 8 AOA, BEPS, E-Commerce – “Permanent Establishment” in Flux: https://doi.org/10.59403/1akg8ge008
Chapter 9 Fair Tax Law for Europe: On the Future of the Common Consolidated Corporate Tax Base (CCCTB): https://doi.org/10.59403/1akg8ge009
Chapter 10 Legitimacy of Tax Claims of Developing Countries on Interest and Royalties of MNEs: https://doi.org/10.59403/1akg8ge010
Chapter 11 “Horizontal Discrimination” in European Tax Law: https://doi.org/10.59403/1akg8ge011
Chapter 12 The Definition of International Traffic under Article 3(1)(e) of the OECD Model Convention: https://doi.org/10.59403/1akg8ge012
Chapter 13 Application of the European Union’s Fundamental Freedoms, the Charter of Fundamental Rights of the European Union and the European Convention on Human Rights with Regard to Church Tax: https://doi.org/10.59403/1akg8ge013
Chapter 14 The Borderline between Corporate and Income Taxation for Non-Physical Persons under Modern Company Taxation: Paths to Europeanization of German SMEs: https://doi.org/10.59403/1akg8ge014
Chapter 15 Controversies around the Introduction of a General Anti-Avoidance Rule in Poland: https://doi.org/10.59403/1akg8ge015
Chapter 16 Subject-to-Tax Clauses in Tax Treaties – A German Experience: https://doi.org/10.59403/1akg8ge016
Chapter 17 Cost Contribution Arrangements and Cost Sharing Agreements: https://doi.org/10.59403/1akg8ge017
Chapter 18 Abuse of Tax Law in the European Union:Some Recent International and European Developments: https://doi.org/10.59403/1akg8ge018
Chapter 19 Action against International Tax Evasion and Avoidance by the Use of Tax Havens: https://doi.org/10.59403/1akg8ge019
Chapter 20 Functional Heterogeneity of Tax Law Language, the Problem of Multilingualism of Tax Treaties and the Protection of Taxpayers’ Rights: https://doi.org/10.59403/1akg8ge020
Chapter 21 The Common Law Trust under Spanish Tax Law, with a Special Reference to the Club-Trustee Time-Sharing System: https://doi.org/10.59403/1akg8ge021
Chapter 22 Treatment of Internal Cross-Border Interest Payments in the Case of Partnerships: https://doi.org/10.59403/1akg8ge022
Chapter 23 The Fiscal-Virtual Environment and Telematic Tax Law: A New Perspective (and Frontier) for Digital Economy Taxation: https://doi.org/10.59403/1akg8ge023
Chapter 24 CCCTB: Influence on Extent and Complexity of Tax Planning: https://doi.org/10.59403/1akg8ge024
Chapter 25 Destination-Based Income Taxation and WTO Law: A Note: https://doi.org/10.59403/1akg8ge025
Chapter 26 Exchange of Information between Tax Authorities: Structures and Recent Developments: https://doi.org/10.59403/1akg8ge026
Chapter 27 Exit Tax: A Fair Balance?: https://doi.org/10.59403/1akg8ge027
Chapter 28 Place of Management – An Analysis of German Case Law: https://doi.org/10.59403/1akg8ge028
Chapter 29 Can EU Tax Law Accommodate a Uniform Anti-Avoidance Concept?: https://doi.org/10.59403/1akg8ge029
Chapter 30 The Impact of the European Union on (Swedish) Tax Law, Tax Research and Tax Teaching: https://doi.org/10.59403/1akg8ge030
Chapter 31 Retroactive Tax Legislation in Norway – The Shipowner Case of 2010: https://doi.org/10.59403/1akg8ge031

Welcome

Practical Problems in European and International Tax Law: Essays in Honor of Manfred Mössner

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Essays in Honour of Manfred Mössner

This Festschrift in honour of Manfred Mössner delves into the practical issues in European and international tax law.

Why this book?

Downloads

Editor(s)

Contributor(s)

Welcome

Practical Problems in European and International Tax Law: Essays in Honor of Manfred Mössner

Essays in Honour of Manfred Mössner

This Festschrift in honour of Manfred Mössner delves into the practical issues in European and international tax law.

Why this book?

Downloads

Editor(s)

Contributor(s)

Table of contents