Advertisement
| principles of taxation law 2019: Fundamentals of Taxation Pasquale Pistone, 2019 |
| principles of taxation law 2019: The Public International Law of Taxation Asif H. Qureshi, Ajay Kumar, 2019-05-22 The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally. |
| principles of taxation law 2019: Principles of International Taxation Lynne Oats, 2021-09-30 The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition. |
| principles of taxation law 2019: Principles of Business Taxation Janet Grange, Geralyn A. Jover-Ledesma, Gary L. Maydew, 2013-03 The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook -- coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. In this way, there are no wasted motions and students gain a stronger, more solid understanding of federal tax principles. |
| principles of taxation law 2019: ISE Fundamentals of Taxation 2019 Edition Ana M. Cruz, Michael Deschamps, Frederick Niswander, Debra Prendergast, Dan Schisler, Jinhee Trone, 2018-12-03 Emphasizing a hands-on approach to tax education, every concept introduced in Fundamentals of Taxation includes meaningful exercises that allow students to reinforce what they are learning. This book is designed to not only expose beginning tax students to tax law, but to also teach the practical intricacies involved in the preparation of a tax return. To train tomorrow's tax preparers to handle the complex U.S. tax law, Fundamentals of Taxation's author team has devised four primary teaching advantages: The text is organized closely to follow the IRS tax forms. Actual tax forms are incorporated throughout the text, giving students the opportunity to understand the principles behind tax law while they learn how to work with clients to obtain the information they will need to complete tax forms. Proper reporting of tax issues are illustrated. The authors present a tax issue, discuss the legal requirements, illustrate the proper tax form placement, and show the completed form in the text, mixing practical and legal implications of tax preparation. Integration of an individual income tax software package (TaxACT). The authors supplement the text with citations of relevant tax authorities such as the Internal Revenue Code, Treasury Regulations, Revenue Rulings, Revenue Procedures, and court cases. |
| principles of taxation law 2019: Principles of Maltese Tax Law R. Attard, |
| principles of taxation law 2019: International Taxation of Trust Income Mark Brabazon, 2019-05-02 This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students. |
| principles of taxation law 2019: Estimates of Federal Tax Expenditures United States. Congress. Joint Committee on Internal Revenue Taxation, 1976 |
| principles of taxation law 2019: Tax, Inequality, and Human Rights Philip Alston, Nikki Reisch, 2019-04-11 In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both. |
| principles of taxation law 2019: Principles of Canadian Income Tax Law Jinyan Li, Joanne E. Magee, J. Scott Wilkie, 2017 |
| principles of taxation law 2019: Principles & Practice of Taxation Mohammed Amidu, 2019 |
| principles of taxation law 2019: Principles of Taxation for Business and Investment Planning 2020 Edition Shelley C. Rhoades-Catanach, Sally Jones, Sandra R. Callaghan, 2019-04-08 FULLY UPDATED FOR 2019 TAX LAW Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approach is a strong grasp of the fundamental principles informing taxation rules: students comprehend the framework of the tax system, making future changes to the tax code easier to understand-no matter how many there are. Unlike traditional introductory titles, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of Taxation convoluted and off-putting for business students. This title shows students that an understanding of Taxation is not only relevant, but critical to their success in the business world. Don't just teach your students the tax code; teach them how the tax code affects business decision making with the 2020 edition! |
| principles of taxation law 2019: Time and Tax: Issues in International, EU, and Constitutional Law Werner Haslehner, Georg Kofler, Alexander Rust, 2018-12-20 Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics. |
| principles of taxation law 2019: Principles of Corporate Taxation Douglas A. Kahn, Jeffrey H. Kahn, 2019 The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other. |
| principles of taxation law 2019: Federal Income Taxation Michael J. Graetz, 2004 |
| principles of taxation law 2019: The Taxation of Permanent Establishments Sven Hentschel, 2021-06-26 This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy. |
| principles of taxation law 2019: Taxation in European Union Pietro Boria, 2017-05-04 This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”. |
| principles of taxation law 2019: Permanent Establishment Arvid Aage Skaar, 2020-06-19 A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought. |
| principles of taxation law 2019: Introduction to United States International Taxation Paul R. McDaniel, James R. Repetti, Diane M. Ring, 2014 This book provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. It sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. |
| principles of taxation law 2019: Fundamentals of Corporate Taxation Stephen A. Lind, 1997 |
| principles of taxation law 2019: Principles of Taxation for Business and Investment Planning, 2010 Edition Sally Jones, Shelley Rhoades-Catanach, 2009-04-09 Principles of Taxation for Business and Investment Planning, by Jones and Rhoades-Catanach, is a different approach to the study of taxation than the traditional tax return preparation approach. This book teaches students to recognize the role taxes play in business and investment decisions. In addition, the book presents the general role of taxation and its implications across all taxpaying entities before discussing the details relevant to specific entities. This approach allows students to really grasp the fundamental concepts that are the foundation for specific tax rules. The benefit is that the students will understand the framework of the tax system, even though specific tax rules and regulations change from year to year. |
| principles of taxation law 2019: Taxation and Value Creation Werner C. Haslehner, Marie Lamensch, 2021 This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework |
| principles of taxation law 2019: Federal Corporate Taxation Howard E. Abrams, Richard L. Doernberg, 1987 The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations (non-qualified preferred stock) in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0 |
| principles of taxation law 2019: Advanced Introduction to International Tax Law Reuven S Avi-Yonah, 2024-11-08 This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies. |
| principles of taxation law 2019: Double Taxation and the League of Nations Sunita Jogarajan, 2018-05-10 Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations. |
| principles of taxation law 2019: Justice, Equality and Tax Law Nevia Čičin-Šain, Mario Riedl, 2022-10-05 An in-depth analysis of the specific aspects of justice, equality and tax law Justice, Equality and Tax Law is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled Justice, Equality, and Tax Law contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic. |
| principles of taxation law 2019: Black Letter Outline on Corporate Taxation Stephen Schwarz, Daniel J. Lathrope, 2019-08-05 This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act. |
| principles of taxation law 2019: The Fundamentals of Canadian Income Tax Vern Krishna, 1986-01-01 |
| principles of taxation law 2019: 2019 Principles of Business Taxation Geralyn A. Jover-Ledesma, David L. Gibberman, 2018 The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook -- coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Students studying with this book will confidently master the critical underpinnings of federal taxation and gain a stronger, more solid understanding of federal tax principles. |
| principles of taxation law 2019: PRINCIPLES OF TAXATION LAW 2019 , 2018 |
| principles of taxation law 2019: Taxation for Decision Makers, 2019 Edition Shirley Dennis-Escoffier, Karen A. Fortin, 2018-08-07 Taxation for Decision Makers, 2019 Edition is designed for a one-semester introductory tax course at either the undergraduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach. This text introduces all tax topics on the CPA exam in only 12 chapters. This text covers basic taxation of all taxable entities: individuals, corporations, S corporations, partnerships, and fiduciary entities, emphasizing a balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered details. |
| principles of taxation law 2019: Oil and Gas Tax Denney L. Wright, 2019-11-14 Taxation of oil and gas is one of the more complicated areas of the U.S. federal income tax law. Unique principleshave developed over the years as Congress, the IRS, the courts and taxpayers have designed, interpreted, and pursued energy development. Taxpayers and the government have had to deal with the high risk and significant costs associated with oil and gas development, all within the context of oil and gas production being a core national security priority through the years. The unconventional revolution combined with continued significant conventional development has caused a renewed interest in these matters. Taxation is always crucial in judging the economics of oil and gasdevelopment, so this casebook should prove timely as taxpayers and financial advisors renew their interest — or immerse themselves for the first time — in these concepts and principles. A particular challenge is application of conventional rulesto unconventional production processes, which is highlighted and explored in this timely casebook. The aim of Chapter 1 is to provide an overview of the history of oil and gas development in the United States, as well as to introduce basic federal income tax concepts. This knowledge will facilitate the in-depth study of U.S federal oil and gas taxation in Chapters 2–11. Professors and students will benefit from: Discussion of historic oil and gas industry and general federal income tax issues Discussion of oil and gas tax principles, provisions and policies, highlighting unique aspects of the law Text that fits unconventional development into the conventional tax rules developed over the years Practitioners will benefit from: Refresh of oil and gas tax issues contained in a casebook dedicated entirely to oil and gas tax matters Comparison and contrast of unconventional and conventional principles, policies and tax rules |
| principles of taxation law 2019: The Timing of Lawmaking Frank Fagan, Saul Levmore, 2017 Legal reasoning, pronouncements of judgment, the design and implementation of statutes, and even constitution-making and discourse all depend on timing. This compelling study examines the diverse interactions between law and time, and provides important perspectives on how law's architecture can be understood through time. The book reconsiders older work on legal transitions and breaks new ground on timing rules, especially with respect to how judges, legislators and regulators use time as a tool when devising new rules. At its core, The Timing of Lawmaking goes directly to the heart of the most basic of legal debates: when should we respect the past, and when should we make a clean break for the future? This unique resource draws on examples from administrative law, banking law, budget law, constitutional law, criminal law, environmental law, inheritance law, national security law, tax law, and tort law, and will be of interest to academics studying law, political science and economics, as well as to policymakers, legislators, and judges. Contributors include: E. Alston, F. Fagan, D.A. Farber, J.E. Gersen, T. Ginsburg, D. Kamin, S. Levmore, A. Niblett, M.C. Nussbaum, E.A. Posner, J.M. Ramseyer, A.M. Samaha, D. Shaviro, J. Suk |
| principles of taxation law 2019: International Tax as International Law Reuven S. Avi-Yonah, 2007-09-10 This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime. |
| principles of taxation law 2019: Melville's Taxation: Finance Act 2019 PDF eBook Alan Melville, 2015 Now in its 25th annual edition, Melville's Taxation continues to be the definitive, market-leading text on UK taxation. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this text is a comprehensive guide for students taking a first-level course in the subject. |
| principles of taxation law 2019: Fundamental Tax Legislation 2019, Principles of Taxation Law 2019 Pinto, Keith Kendall, Kerrie Sadiq, 2019 Tax Kit 2 2019. |
| principles of taxation law 2019: Conceptual Problems of the Corporate Tax Giedre Lideikyte Huber, 2019 The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation. |
| principles of taxation law 2019: TAXATION DISPUTES AND RESOLUTION MECHANISM Dr. (Adv) Priyanka Shokeen, This book on Taxation Dispute Resolution Mechanism with Special Reference to International Trade explores the intricate legal and procedural frameworks governing tax-related conflicts in global commerce. It delves into the What is dispute and how it can effect any economy it also delves into intersection of tax law and international trade, analyzing the mechanisms designed to resolve disputes between multinational corporations and tax authorities. Key areas include bilateral and multilateral treaties, such as the OECD Model Tax Convention, and how they address tax evasion, double taxation, and transfer pricing issues. The book also examines arbitration and mediation as effective tools for resolving such disputes, comparing various countries' approaches and international organizations' roles in shaping dispute resolution frameworks. In the context of globalization, your book highlights the growing complexity of tax-related disagreements, emphasizing the need for streamlined processes to promote trade without compromising tax compliance. The work provides a critical analysis of case law, treaties, and dispute settlement mechanisms to guide practitioners, policymakers, and academics. |
| principles of taxation law 2019: Taxpayers in International Law Juliane Kokott, Pasquale Pistone, 2022-03-24 This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected. |
| principles of taxation law 2019: CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms Stephanie Zolles, 2023-07-13 The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one. |
PRINCIPLE Definition & Meaning - Merriam-Webster
a comprehensive and fundamental law, doctrine, or assumption; a rule or code of conduct; habitual devotion to right principles… See the full definition
Principles by Ray Dalio
Ray Dalio, one of the world’s most successful investors and entrepreneurs, shares the unconventional principles that helped him create unique results in life and business.
Principle - Definition, Meaning & Synonyms | Vocabulary.com
A principle is a kind of rule, belief, or idea that guides you. You can also say a good, ethical person has a lot of principles.
PRINCIPLE | English meaning - Cambridge Dictionary
Principal as an adjective means ‘most important’: … [ C ] His guiding principle is that everyone should have equal access to high-quality health care. [ C ] He refused to compromise his …
Principle - Wikipedia
There are many principles observed in physics, notably in cosmology which observes the mediocrity principle, the anthropic principle, the principle of relativity and the cosmological …
PRINCIPLE Definition & Meaning | Dictionary.com
Principle, canon, rule imply something established as a standard or test, for measuring, regulating, or guiding conduct or practice. A principle is a general and fundamental truth that …
PRINCIPLE definition and meaning | Collins English Dictionary
A principle is a general belief that you have about the way you should behave, which influences your behaviour. Buck never allowed himself to be bullied into doing anything that went against …
principle noun - Definition, pictures, pronunciation and usage …
Definition of principle noun from the Oxford Advanced Learner's Dictionary. [countable, usually plural, uncountable] a moral rule or a strong belief that influences your actions. He has high …
Principle Definition & Meaning | Britannica Dictionary
In principle, making the changes should be a simple matter, but there may be problems we haven't thought of. They accepted the offer in principle. Do not confuse principle with principal.
Principle Definition & Meaning - YourDictionary
Principle definition: A basic truth, law, or assumption.
PRINCIPLE Definition & Meaning - Merriam-Webster
a comprehensive and fundamental law, doctrine, or assumption; a rule or code of conduct; habitual devotion to right principles… See the full definition
Principles by Ray Dalio
Ray Dalio, one of the world’s most successful investors and entrepreneurs, shares the unconventional principles that helped him create unique results in life and business.
Principle - Definition, Meaning & Synonyms | Vocabulary.com
A principle is a kind of rule, belief, or idea that guides you. You can also say a good, ethical person has a lot of principles.
PRINCIPLE | English meaning - Cambridge Dictionary
Principal as an adjective means ‘most important’: … [ C ] His guiding principle is that everyone should have equal access to high-quality health care. [ C ] He refused to compromise his …
Principle - Wikipedia
There are many principles observed in physics, notably in cosmology which observes the mediocrity principle, the anthropic principle, the principle of relativity and the cosmological …
PRINCIPLE Definition & Meaning | Dictionary.com
Principle, canon, rule imply something established as a standard or test, for measuring, regulating, or guiding conduct or practice. A principle is a general and fundamental truth that …
PRINCIPLE definition and meaning | Collins English Dictionary
A principle is a general belief that you have about the way you should behave, which influences your behaviour. Buck never allowed himself to be bullied into doing anything that went against …
principle noun - Definition, pictures, pronunciation and usage …
Definition of principle noun from the Oxford Advanced Learner's Dictionary. [countable, usually plural, uncountable] a moral rule or a strong belief that influences your actions. He has high …
Principle Definition & Meaning | Britannica Dictionary
In principle, making the changes should be a simple matter, but there may be problems we haven't thought of. They accepted the offer in principle. Do not confuse principle with principal.
Principle Definition & Meaning - YourDictionary
Principle definition: A basic truth, law, or assumption.
