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Cover Alternative Dispute Resolution and Tax Disputes
Alternative Dispute Resolution and Tax Disputes

Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

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Monograph Book
Published:
21 Apr 2023
DOI:
https://doi.org/10.4337/9781803920382
Collection:
Law 2023
Cover International Exchange of Information in Tax Matters
International Exchange of Information in Tax Matters
Towards Global Transparency

In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.

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Monograph Book
Published:
17 Mar 2023
DOI:
https://doi.org/10.4337/9781800884915
Collection:
Law 2023
Cover Beneficial Ownership in International Taxation
Beneficial Ownership in International Taxation

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.

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Monograph Book
Published:
12 Aug 2022
DOI:
https://doi.org/10.4337/9781802206074
Collection:
Law 2022
Cover EU Tax Disclosure Rules
EU Tax Disclosure Rules
Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
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Monograph Book
Published:
06 Aug 2021
DOI:
https://doi.org/10.4337/9781800885639
Collection:
Law 2021
Cover EU Value Added Tax Law
EU Value Added Tax Law
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
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Monograph Book
Published:
20 Aug 2020
DOI:
https://doi.org/10.4337/9781784718015
Collection:
Law 2020
Cover Tax and Financial Planning for the Closely Held Family Business
Tax and Financial Planning for the Closely Held Family Business
Tax and Financial Planning for the Closely Held Family Business serves as a manual to help business advisers devise strategies for clients dealing with family issues. Guiding family businesses through the complex maze of organizational, tax, financial, governance, estate planning, and personal family issues is a complex, time-consuming, difficult, and sometimes emotional process. This book focuses not only on identifying the problems family businesses face, but on devising solutions and planning opportunities for both family businesses and their owners. Each chapter of this book contains creative planning opportunities that advisers can suggest and help implement in order to solve real problems in the family business.
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Monograph Book
Published:
26 Jul 2019
DOI:
https://doi.org/10.4337/9781785367762
Collection:
Law 2019
Cover International Exchange of Information in Tax Matters
International Exchange of Information in Tax Matters
Towards Global Transparency, Second Edition
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
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Monograph Book
Published:
28 Dec 2018
DOI:
https://doi.org/10.4337/9781786434739
Collection:
Law 2018
Cover Judicial Interpretation of Tax Treaties
Judicial Interpretation of Tax Treaties
The Use of the OECD Commentary
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
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Monograph Book
Published:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881
Collection:
Law 2016
Cover Corporate Income Taxation in Europe
Corporate Income Taxation in Europe
The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies.
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Monograph Book
Published:
31 Oct 2013
DOI:
https://doi.org/10.4337/9781782545422
Collection:
Law 2013