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Cover EU Tax Disclosure Rules
EU Tax Disclosure Rules
Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
Florian Haase
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.
Restricted access
Monograph Book
Published:
06 Aug 2021
DOI:
https://doi.org/10.4337/9781800885639
Collection:
Law 2021
Cover A GUIDE TO THE ANTI-TAX AVOIDANCE DIRECTIVE
A GUIDE TO THE ANTI-TAX AVOIDANCE DIRECTIVE
WERNER HASLEHNER, KATERINA PANTAZATOU, GEORG KOFLER, ALEXANDER RUST
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
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Monograph Book
Published:
17 Jun 2020
Collection:
Law 2020
Cover Taxation of Bilateral Investments
Taxation of Bilateral Investments
Tax Treaties after BEPS
Carlo Garbarino
The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.
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Monograph Book
Published:
29 Mar 2019
DOI:
https://doi.org/10.4337/9781788976893
Collection:
Law 2019
Cover A Guide to State Succession in International Investment Law
A Guide to State Succession in International Investment Law
Patrick Dumberry
A Guide to State Succession in International Investment Law provides a comprehensive analysis of State succession issues arising in the context of international investment law. The author examines whether a successor State is bound by the investment treaties and State contracts which the predecessor State had signed with other States and foreign investors before the date of succession. Actors who are called upon to apply rules of State succession in investment arbitration cases will find this book a valuable source of practical guidance with strong theoretical foundations.
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Monograph Book
Published:
27 Jul 2018
DOI:
https://doi.org/10.4337/9781788116619
Collection:
Law 2018
Cover Judicial Interpretation of Tax Treaties
Judicial Interpretation of Tax Treaties
The Use of the OECD Commentary
Carlo Garbarino
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