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The Oxford Handbook of International Tax Law

BuchGebunden
1184 Seiten
Englisch
Sydney University Presserschienen am22.09.2023
Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.mehr
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EUR200,50
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Produkt

KlappentextDivided into eight parts, this handbook traces the history of international tax law from its earliest days until the present. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Details
ISBN/GTIN978-0-19-289768-8
ProduktartBuch
EinbandartGebunden
FormatGenäht
Erscheinungsjahr2023
Erscheinungsdatum22.09.2023
Seiten1184 Seiten
SpracheEnglisch
MasseBreite 175 mm, Höhe 251 mm, Dicke 67 mm
Gewicht1966 g
Artikel-Nr.9957735
Rubriken
GenreRecht

Inhalt/Kritik

Inhaltsverzeichnis
Florian Haase/Georg Kofler: PrefaceSection I: History and Scope of International Tax Law1: Marilyne Sadowsky: The History of International Tax Law2: Roberto Bernales Soriano: From the "1920s Compromise" to the "2020s Compromise"?3: Rainer Prokisch: Sources of Law and Legal Methods in International Tax Law4: Fadi Shaheen/David Rosenbloom: Jurisdictional Underpinnings of International Taxation5 International Tax Law and Customary International Law: Elizabeth Gil García: 6: Craig Elliffe: International Tax Law and its Influence on National Tax Systems7: Michael Dirkis: International Tax Law and Personal Nexus8: Akhilesh Ranjan: International Tax Law and Low- and Middle-Income Countries9: Reuven S. Avi-Yonah: International Tax Law: Status quo, Trends and PerspectivesSection II: Relationship between International Tax Law and other Legal and Social Spheres10 International Taw Law and Private International Law: Polina Kouraleva-Cazals: 11: Christiana HJI Panayi/Katerina Perrou: International Taw Law and Public International Law12: M. André Vinhas Catão/V. Souza: International Tax Law and Corporate Law13: Servatius Van Thiel: International Tax Law and International Trade Law14: Werner Haslehner: International Tax Law and Economic Analysis of Law15: Florian Haase: International Tax Law and Language16: Marco Barassi: Comparative Tax LawSection III: Selected Issues on Tax Treaties and International Tax Law17: Gianluigi Bizioli: Qualification Conflicts and Tax Treaties18: Paolo Arginelli: Triangular Cases and Tax Treaties19 The Future of Avoiding Double Taxation: Martin Berglund: 20: Sigrid Hemels: Charities in Tax Conventions21: Xavier Oberson: Exchange of Information in Tax Treaties22: Nadia Altenburg/Dietmar Gosch: Beneficial Ownership and Tax Treaties23 The Principal Purposes Test under Tax Treaty Law: Robert J. Danon: 24: Philip Baker, KC: Tax treaties and Human Rights Law25 Taxation of International Partnerships: Ton Stevens: 26: Craig West: Regional Double Tax Treaty Models27: Miranda Stewart: Unilateralism, Bilateralism and Multilateralism in International Tax Law28: Sunita Jogarajan: Agents in International Tax TreatiesSection IV: Legal Aspects of International Transfer Pricing29: Miguel Teixeira de Abreu: The Role of Article 9 OECD MC30: Yuri Matsubara/Clemence Garcia: OECD Transfer Pricing Guidelines and International Tax Law31: Matthias Hofacker: Corresponding Adjustments32: Georgios Matsos: Transfer Pricing versus Formulary ApportionmentSection V: The Europeanization of International Taw Law33: Adrian Cloer: The Role of the ECJ in the Development of International Tax Law34: Marjaana Helminen: Tax Treaties and EU Fundamental Freedoms35: Patricia Lampreave Márquez: State Aid and International Taxation36: Patrick Knörzer: International Tax Law and the EEA/EFTA37: Savina Mihaylova-Goleminova: 21st Century Tax Challenges of EU Candidate Countries38: Paloma Schwarz: European Anti-Tax-Avoidance Regimes39: Isabelle Richelle: Alternative Dispute Resolution in the European UnionSection VI: Selected Issues of Cross-Border Indirect Taxation40: Roberto Scalia: Cross-Border VAT Aspects: The EU Approach and Evolving Trends41: Thomas Bieber: Taxation of Imports42: Heidi Friedrich-Vache: "White supplies" and Double Taxation in Cross-border VAT Law43: Eleonor Kristoffersson: A Comparison between EU VAT Law and the OECD VAT/GST GuidelinesSection VII: Recent International Tax Trends in Major Economies and Regions44: Kimberly Clausing: The US Perspective on International Tax Law45: Bristar Mingxing Cao: The Chinese Perspective on International Tax Law46: Kuntal Dave: The Indian Perspective on International Tax Law47: Fernando Souza de Man: The Brazilian Perspective on International Tax Law48: Gerhard Kraft: The German Perspective on International Tax Law49: Afton Titus: The Perspective of the EAC on International Tax Law50: Masao Yoshimura: The Japanese Perspective on International Tax LawSection VIII: Emerging Issues and the Future of International Tax Law51: Allison Christians: The Emerging Consensus on Value Creation: Theory and Practice52: Aitor Navarro Ibarrola: The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal53: Joachim Englisch: Minimum Taxation under Pillar 2 of the OECD Proposal ("GloBE)54: Natalia Quiñones: Challenges of the Emerging International Tax Consensus for Low and Middle Income Countries55: Irma Mosquera Valderrama: Global Tax Governance56: Georg Kofler: The Future of Labor Taxation57: Michael Tumpel: Digitalization and the Future of VAT in the European Unionmehr

Autor

Professor Dr Florian Haase, M.I.Tax holds a Chair for Tax Law at IU International University of Applied Sciences, Germany. He earned a doctorate degree in commercial law from Martin-Luther-University Halle-Wittenberg, Germany in 2004 and a "Master of International Taxation"-degree from Hamburg University, Germany in 2002. He is guest professor on the postgraduate course "Master of International Taxation" at Hamburg University and a lecturer at the Academy of the German Ministry of Finance ("Bundesfinanzakademie"). He was also the academic National Reporter for Germany on Subject 2 of the International Fiscal Association`s World Congress 2019 in London. Before joining IU International University of Applied Sciences, he was a tax professor at HSBA Hamburg School of Business Administration, Germany.

Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.