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Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition

part, the provisions of the EU (Code of Conduct of Business Taxation) and OECD (report on harmful tax competition) against harmful tax;

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National Legal Presumptions and European Tax Law

> - Extensive examination of national legal presumptions compatibility with EU law in different areas of taxation - Comprehensive definition;

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Hybrid Financial Instruments, Double Non-Taxation and Linking Rules

, tax avoidance and the misleading concept of aggressive tax planning within a tax competition international scenario and their relation with;

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EU Environmental Law and the Internal Market

law. Part two addresses the compatibility of EU and national environmental protection measures with the provisions of the TFEU on the free;

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Europe-China Tax Treaties

, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also;

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OECD companion to the inventory of support measures for fossil fuels 2021

production and consumption of fossil fuels as documented in the 2020 OECD Inventory of Support Measures for Fossil Fuels to track progress in reform;

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Fiscale handboeken - European Tax Law Vol 1 General Topics and Direct Taxation

. From the consequences of the EU free movement rights # to the soft laws meant to put a halt to harmful tax competition. The seventh edition;

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European Union Corporate Tax Law

highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD;

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State Aid Law and Business Taxation

explore current problems - in particular policy and practice regarding harmful tax competition within the European Union. This includes the;

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EU Tax Law and Policy in the 21st Century

EU tax policy initiatives and their potential impacts. Whats in this book: Taxpayers, their advisors;

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The EU as a Children's Rights Actor

national and international pursuits. Moreover, it scrutinises the compatibility of EU children's rights measures with the principles and provisions;

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Fiscale handboeken - European Tax Law Vol 1 General Topics and Direct Taxation

. From the consequences of the EU free movement rights - to the soft laws meant to put a halt to harmful tax competition. The seventh edition;

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EU-UK Trade and Cooperation Agreement

on today#s VAT and tax matters. The authors carefully retrace the various VAT and tax changes that come along with the EU-UK Trade and;

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Terra/Wattel - European Tax Law

law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The;

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Terra/Wattel - European Tax Law

law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh;

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International Exchange of Information and the Protection of Taxpayers

; against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these;

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International Tax Primer

(BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive and continuing issues;

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CFC Legislation, Tax Treaties and EC Law

CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations;

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Fiscaal-wetenschappelijke reeks 29 - Multinational Enterprises, European State Aid and Transfer Pricing

taxation of MNEs. This analysis will also be welcomed by EU Member States and their national relevant (tax) authorities that need to reconcile both;

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Non-discrimination in Tax Treaty Law and World Trade Law

treaty; justification of measures against harmful tax competition, low taxation and hybrid mismatch arrangements; thin;

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Tax policy reforms 2021

OECD and G20 countries and 21 additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. It examines how tax;

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Taxation of Income from Domestic and Cross-border Collective Investment

The Fund Reporting Cloud (R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their;

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Taxation of Income from Domestic and Cross-border Collective Investment

The Fund Reporting Cloud (R) has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their;

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Harmful tax practices

part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a;

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The OECD Multilateral Instrument for Tax Treaties

profit shifting (BEPS) will interact with and complement existing tax treaties;• the scope of the MLI in order to ascertain which tax;

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Revenue statistics in Latin America and the Caribbean 1990-2019

comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication;

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Double (Non-)Taxation and EU Law

law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively;

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