M H: 175 books
CJEU - Recent Developments in Direct Taxation 2015
Schriftenreihe IStR Band 100
Language: English
Release Date: July 21, 2016
CJEU - The most important cases in the field of direct taxation
A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the...
The OECD-Model-Convention and its Update 2014
Schriftenreihe IStR Band 90
Language: English
Release Date: January 27, 2015
Changes and effects on international tax planning
The 2014 Update of the OECD Model Convention in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context to emissions...
GAARs and Judicial Anti-Avoidance in Germany, the UK and the EU
Schriftenreihe IStR Band 98
Language: English
Release Date: June 28, 2016
GAARS: the better insight into a country’s tax system
In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying...
Tax Policy Challenges in the 21st Century
Schriftenreihe IStR Band 86
Language: English
Release Date: October 17, 2014
The Major Developments in Tax Policy
Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political...
Base Erosion and Profit Shifting (BEPS)
Schriftenreihe IStR Band 95
Language: English
Release Date: February 3, 2016
The expected post-BEPS project changes to the Model Convention
As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration...
Tax Treaty Case Law around the Globe 2016
Schriftenreihe IStR Band 102
Language: English
Release Date: January 5, 2017
A Global Overview of International Tax Disputes on DTC
This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were...
ECJ - Recent Developments in Direct Taxation 2014
Schriftenreihe IStR Band 91
Language: English
Release Date: April 24, 2015
ECJ - The most important cases in the field of direct taxation
A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission...
by
Language: English
Release Date: September 6, 2018
Language: English
Release Date: September 6, 2018
Basic knowledge of European Tax Law
Whether student, international tax specialist or european law specialist: ”Introduction to European Tax Law on Direct Taxation” is a concise guide to gain basic knowledge of European tax law.
This fifth edition has enhanced the analysis of the...
Dependent Agents as Permanent Establishments
Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Language: English
Release Date: January 1, 2014
Dependent Agents as Permanent Establishments
The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the...
CJEU - Recent Developments in Value Added Tax 2017
Schriftenreihe IStR Band 109
Language: English
Release Date: August 10, 2018
The most important and recent judgments of the CJEU
Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to...
CJEU - Recent Developments in Direct Taxation 2017
Schriftenreihe IStR Band 110
Language: English
Release Date: August 2, 2018
CJEU - The most important cases in the field of direct taxation
A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the...
CJEU - Recent Developments in Direct Taxation 2016
Schriftenreihe IStR Band 103
Language: English
Release Date: June 16, 2017
CJEU - The most important cases in the field of direct taxation
A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the...
Transfer Pricing and Intangibles
Current Developments, Relevant Issues and Possible Solutions
Language: English
Release Date: April 11, 2019
Transfer pricing treatment of intangibles: Issues und developments
In recent decades, intangibles have become one of the most relevant success factors for Multinational Enterprises (MNEs). Along with the increasing importance of intangibles for economies, their tax treatment has also been under...
by Gerhard Wührer, F. Bilgin
Language: English
Release Date: October 24, 2014
Language: English
Release Date: October 24, 2014
International Marketing Compact offers a new perspective in teaching international marketing. The authors address issues in a novel way by bringing in cases from advanced and emerging markets. In this connection they also discuss technological requirements of the 21st century and how these developments...