European Tax Thesis Award

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Deloitte member firms received 13 awards at a pan-European level, which is more than any other
consulting company, at the European Tax Awards Ceremony 2018. European E-Democracy in
Practice This free book explores how digital tools and social media technologies can contribute to
better participation and involvement of EU citizens in European politics. DTTL and each of its
member firms are legally separate and independent entities. The fourth anti-money laundering
directive will oblige member states to keep central registers of information on who owns companies
and other legal entities.EU countries have until 26 June 2017 to implement the new legislation. It
reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also
analyses the current developments as to energy and environmental taxation. MEPs also criticised the
fact that the Commission was only given limited access to the information. Ideally, rents and rental
values should be taxed just like other consumer goods and services, but doing so would present
formidable practical difficulties. It presents and analyses the settled case law of the CJEU and
examines critically the latter's position as giving the aforementioned rule a very narrow scope which
deprives it of much of its effectiveness. The important issues and debates arising from these general
principles are expertly unpicked, with leading scholars examining the status quo as well as setting
out a clear agenda for future research. Read on for our overview of Parliament initiatives. This award
is the culmination of the work of the Tax department of Deloitte Greece. The potential impact of
Brexit in the development of EU corporate tax law is also addressed. It shows that EU corporate tax
policy has undergone a significant change, which is characterized by an intensification of the
regulatory efforts against corporate tax avoidance and the identification of new problems and
solutions along the ideas of fairness and transparency. DTTL (also referred to as “Deloitte Global”)
does not provide services to clients. Community harmonization policy and coordination policy as
regards indirect taxes and direct taxes, including soft law; 3. The study is based on a chronological
review of EU corporate tax provisions since 2003 and a quantitative content analysis of 936
documents from the Commission and the Council. The Panama papers underlined the importance of
these new rules. This implies, however, that future increases (and decreases) in the value of the
exempt property are left out of the VAT base. Parliament's economic committee has called for the
Commission to have full access to this information. By using this service, you agree that you will
only keep content for personal use, and will not openly distribute them via Dropbox, Google Drive
or other file sharing services. The article questions whether the peripatetic development of EU
corporate tax law is suitable for the EU or whether it undermines its long-term objectives. This
member state must then share this information with other member states where the company
operates. Launched in December 2015, it continues the work of the first special committee to
identify the necessary steps to fight corporate tax avoidance. About the infographic Our infographic
above shows the income from direct and indirect taxes for each member state as well as total tax
revenue as a percentage of the gross domestic product. This article seeks to address this in the
context of the following issues: the existence of a uniform tax base and tax rates; the existence of
anti-abuse rules and a transfer pricing regime; and, finally, the existence of a common tax
administration and its powers. The first study is a VAT primer for lawyers, economists, and
accountants who rarely talk to each other about tax issues, particularly in the Netherlands. Under a
second-best approach, the value of newly created property is taxed as a proxy for the exempt flow of
building services. In addition our map shows how wealthy countries are. Through this careful
analysis, the book highlights the convergences and divergences arising from the interplay between
EU corporate tax law and international tax law, especially the OECD model tax convention. Offering
a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the
associated legal principles in the context of both direct and indirect taxation.
MEPs also demanded an EU-wide definition of tax haven and the Commission is currently working
on a proposal. The book not only explores the tax issues pertaining to direct investment, but also
analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the
treatment of anti-abuse regimes. Parliament was also consulted on a proposal on the exchange of
information on tax rulings between EU countries. The latter two are presented through the prism of
some of the non-EU VAT systems considered to be the most advanced in the present circumstances,
the Canadian, Australian and New Zealand system. In addition it is expected to publish a proposal
on a common list of non - cooperative tax jurisdictions, more commonly known as tax havens. Do
differences exist in their approach and what challenges do they face when it comes to tax
compliance. Based on qualitative interviews with relevant actor. Offering a comprehensive
exploration of EU taxation law, this engaging Research Handbook investigates the associated legal
principles in the context of both direct and indirect taxation. This member state must then share this
information with other member states where the company operates. Download Free PDF View PDF
International Tax and Public Finance Corporation taxes in the European Union: Slowly moving
toward comprehensive business income taxation. The sequence of arguments follows an institutional
logic, respecting the academic tradition of tax law. One of the measures, for example, is to prevent
profits being shifted to a country with lower or no taxes. MEPs are due to vote on the Parliament's
position in May. Moreover it is of equal importance to analyze the roles and responsibilities of
“insurance brokers” and “insurance agents” and clarify the meaning and substance of “related
services”. Download Free PDF View PDF luiss.it Eucotax Wintercourse 2006 Group Taxation Ilaria
Boiano Download Free PDF View PDF See Full PDF Download PDF Loading Preview Sorry,
preview is currently unavailable. Download Free PDF View PDF The Permissibility of Indirect
Environmental Taxes and Derogations Thereof in Light of the Cumulative Criteria for State Aid in
Article 107(1) TFEU Tuulia Tanskanen The aim of this dissertation is to examine when indirect
environmental taxes are permissible under the rules concerning prohibited State aid in the European
Union. This refers to tax planning strategies that exploit loopholes in the international tax system to
artificially shift profits to places where there is little or no economic activity or taxation, resulting in
little or no overall corporate tax being paid. This open book is licensed under a Creative Commons
License (CC BY). The important issues and debates arising from these general principles are expertly
unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for
future research. Christiana HJI Panayi examines existing legislation, soft law, and the case law of the
Court of Justice, as well as the Commission's burgeoning external tax policy initiatives. Download
Free PDF View PDF The scope of the VAT exemption applicable to insurance and reinsurance
transactions, including related services performed by insurance brokers and insurance agents
Nikolaos Kratimenos It is evident that the scope of the VAT exemption of insurance transactions is
rather unclear, thus creating many “grey zones” and an atmosphere of legal uncertainty within the
EU. We strive to provide up-to-date information but make no warranties regarding the accuracy of
our information. Parliament's economic committee has called for the Commission to have full access
to this information. Although the ECJ’s case law in relation to the EU VAT treatment of public
bodies is extensive, it has been moderately successful in clarifying the interpretation of the provisions
applicable to public sector bodies. The notification can, however, be accepted by the Commission
without imposing further conditions, if the tax falls outside the scope of Article 107(1) TFEU. An
essential resource for students and scholars of EU taxation law, this Handbook will also appeal to
practitioners and government officials working in taxation across the EU and beyond. Community
law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy
Taxation, Capital Duty); 4. She covers all areas of corporate tax matters, but particularly disputes,
transfer pricing arrangements and tax treaty analysis. The fourth anti-money laundering directive will
oblige member states to keep central registers of information on who owns companies and other legal
entities.EU countries have until 26 June 2017 to implement the new legislation. Community ?
Groups Quotes Ask the Author People Sign in Join Jump to ratings and reviews Want to read Buy on
Amazon Rate this book European Tax Law, Sixth Edition Ben J.M. Terra, Ben J. M. Terra, Peter J.
Wattel 5.00 3 ratings 0 reviews Want to read Buy on Amazon Rate this book This book is intended
as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary
and tax or Community law policy makers.
Parliament's economic committee has called for the Commission to have full access to this
information. Promoted Content Why a successful transplant is only half the patient journey Towards
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with AI. Community Reviews 5.00 3 ratings 0 reviews 5 stars 3 (100%) 4 stars 0 (0%) 3 stars 0
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article questions whether the peripatetic development of EU corporate tax law is suitable for the EU
or whether it undermines its long-term objectives. Offering a comprehensive exploration of EU
taxation law, this engaging Research Handbook investigates the associated legal principles in the
context of both direct and indirect taxation. Under a second-best approach, the value of newly
created property is taxed as a proxy for the exempt flow of building services. These criteria are
defined in Article 107(1) in the Treaty of the Functioning of the European Union (TFEU). It also
ventilates the negative effects of the current EU VAT treatment applicable to bodies governed by
public law and looks over Commission’s proceedings that reflect the potential need for a legislative
reform. Tax rulings have sometimes been criticised when multinationals used them to agree
discretionary or preferential tax treatment with a country. With the initiative, the awarding bodies
wish to support academic research with a European and tax component. Since the start of the
economic and financial crisis, MEPs have been pushing for greater transparency and an end to tax
unfair practices. In order to be considered as State aid which must be subjected to the notification
procedure in the Commission, an environmental tax measure must favour certain undertakings, or the
production of certain goods, be financed through public resources, distort or threatens to distort
competition and affect trade between Member States. Parliament was also consulted on a proposal
on the exchange of information on tax rulings between EU countries. Marcus won the award for his
thesis, A Quantitative and Qualitative Analysis of the South African Tax System 1995-2005.
Furthermore, indirect environmental taxes may have less distortive effects than other aid measures,
and therefore be acceptable under Article 107(1) TFEU. The book not only explores the tax issues
pertaining to direct investment, but also analyzes the taxation of passive investment income,
corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes. Coming up Parliament
is being consulted on corporate anti-tax avoidance measures. As a precaution, all such measures
should be notified to the Commission. This refers to tax planning strategies that exploit loopholes in
the international tax system to artificially shift profits to places where there is little or no economic
activity or taxation, resulting in little or no overall corporate tax being paid. It is not known yet when
MEPs will vote on the plans in plenary. Based on qualitative interviews with relevant actor. This list
is generated based on data provided by Crossref. Close this message to accept cookies or find out
how to manage your cookie settings. Through this careful analysis, the book highlights the
convergences and divergences arising from the interplay between EU corporate tax law and
international tax law, especially the OECD model tax convention. The fourth anti-money laundering
directive will oblige member states to keep central registers of information on who owns companies
and other legal entities.EU countries have until 26 June 2017 to implement the new legislation.
MEPs are due to vote on the Parliament's position in May. It is therefore of great value as a textbook
for students, as well as for practitioners who look for a systematic and concise handbook to
familiarise themselves with the central elements of this area of law.’. Our joint efforts, expertise and
experience allow us to make an impact that matters and to hold the leading market position in tax
consulting. This paper closes this gap by providing a detailed account of EU corporate tax policy and
reconstructing the evolution of this policy field over a period of 15 years. Although the ECJ’s case
law in relation to the EU VAT treatment of public bodies is extensive, it has been moderately
successful in clarifying the interpretation of the provisions applicable to public sector bodies.
Ten years after the massive engagement of the EU in the country torn by war, the authors critically
assess the effe. Under a second-best approach, the value of newly created property is taxed as a
proxy for the exempt flow of building services. This is certainly a great tool, also considering that
each chapter is beautifully prepared by a top notch specialist, often with very valuable insider views,
in particular about future perspectives, such as tax competition, administrative cooperation and the
external EU tax policies. Download Free PDF View PDF The Permissibility of Indirect
Environmental Taxes and Derogations Thereof in Light of the Cumulative Criteria for State Aid in
Article 107(1) TFEU Tuulia Tanskanen The aim of this dissertation is to examine when indirect
environmental taxes are permissible under the rules concerning prohibited State aid in the European
Union. This is a recognition of our experts and the work they do. 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”. As a result the Commission announced its plans in
April 2016. One of the measures, for example, is to prevent profits being shifted to a country with
lower or no taxes. Through this careful analysis, the book highlights the convergences and
divergences arising from the interplay between EU corporate tax law and international tax law,
especially the OECD model tax convention. Find out more about the Kindle Personal Document
Service. It can therefore be wise to construct taxes so that they escape the definition of State aid
control, even when the aid is being notified. Breaking the silence: France and Germany are failing
women. Practitioners will appreciate the detailed information and may find novel arguments to
explore in court cases that may not be found in traditional textbooks. Members of the European
Parliament, give our agriculture the means to face up to the challenges of performance and
sustainability. Tax rulings have sometimes been criticised when multinationals used them to agree
discretionary or preferential tax treatment with a country. These criteria are defined in Article 107(1)
in the Treaty of the Functioning of the European Union (TFEU). This paper closes this gap by
providing a detailed account of EU corporate tax policy and reconstructing the evolution of this
policy field over a period of 15 years. The overarching question is whether there is such a thing as
EU corporate tax law. She covers all areas of corporate tax matters, but particularly disputes, transfer
pricing arrangements and tax treaty analysis. Parliament has also set up two temporary special
committees to look into tax rulings and is in the process of launching an inquiry committee to
investigate the Panama papers. Contrary to conventional scholarship, those findings suggest that tax
cooperation is becoming feasible within the EU, at least in the field of corporate taxation. DTTL
(also referred to as “Deloitte Global”) does not provide services to clients. The potential impact of
Brexit in the development of EU corporate tax law is also addressed. The Panama papers underlined
the importance of these new rules. The Entrepreneurial Society This book builds on the European
Union's (EU) Horizon 2020 project 'Financial and Institutional Reforms for an Entrepreneurial
Society' (FIRES). Please be advised that item(s) you selected are not available. If this is the first time
you use this feature, you will be asked to authorise Cambridge Core to connect with your account.
The official award ceremony, held for the 13th consecutive year, took place in London on Thursday
17 May at the Savoy Hotel. Since the start of the economic and financial crisis, MEPs have been
pushing for greater transparency and an end to tax unfair practices. It is not known yet when MEPs
will vote on the plans in plenary.

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