Florian Haase – författare
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28 produkter
28 produkter
E-bok
PDF, Engelska, 20232 227 kr
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International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law.Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. 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.
E-bok
Engelska, 20232 227 kr
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International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law.Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. 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.
Inbunden, Engelska, 2023
2 845 kr
Skickas inom 5-8 vardagar
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law.Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. 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.
Inbunden, Engelska, 2023
2 511 kr
Skickas inom 5-8 vardagar
Withholding taxes have become a significant element of the system of international taxation in the wake of globalization and increased cross-border transactions. Deducting taxes at source has become a key tool for countries to ensure that individuals and entities do not escape their tax liabilities. This new work presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications.Florian Haase expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties. Chapters cover key topics including the efforts towards harmonization and simplification, the impact of the digital economy, and the aim for tax transparency and base erosion prevention. Finally, the work covers the future of withholding taxes and the discussions and negotiations required to achieve consensus on common rules and practices.Key Features:Country-by-country analysis of relevant rulesComprehensive legislative and case law analysisInteraction between withholding taxes and EU lawThorough treatment of key substantive issues facing international tax lawDetailed coverage of the technical and procedural aspects of withholding taxesThis timely book will be an essential reference work for tax lawyers and practitioners and for scholars, researchers and students interested in tax law, European law and fiscal policy.
E-bok
PDF, Engelska, 20232 113 kr
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Withholding taxes have become a significant element of the system of international taxation in the wake of globalization and increased cross-border transactions. Deducting taxes at source has become a key tool for countries to ensure that individuals and entities do not escape their tax liabilities. This new work presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications.
Florian Haase expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties. Chapters cover key topics including the efforts towards harmonization and simplification, the impact of the digital economy, and the aim for tax transparency and base erosion prevention. Finally, the work covers the future of withholding taxes and the discussions and negotiations required to achieve consensus on common rules and practices.
Key Features:
Country-by-country analysis of relevant rulesComprehensive legislative and case law analysisInteraction between withholding taxes and EU lawThorough treatment of key substantive issues facing international tax lawDetailed coverage of the technical and procedural aspects of withholding taxesThis timely book will be an essential reference work for tax lawyers and practitioners and for scholars, researchers and students interested in tax law, European law and fiscal policy.
Inbunden, Engelska, 2024
3 335 kr
Skickas inom 5-8 vardagar
Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.Key Features:In-depth analysis of practical issuesReview of relevant court rulings and statutesAuthoritative overview of up-to-date discussions on the topicIntroduction to the topic from a national and European perspectiveCoverage of pressing issues such as qualification rules, the progression proviso and tax sparing mechanismsA fundamental guide for tax advisers and legal practitioners, this book highlights the general obstacles for the avoidance of double taxation, so that taxpayers can structure their investments to mitigate double taxation. This book will be widely welcomed by tax professionals and will also be of interest to academics and students of commercial law, European law and tax law.
E-bok
PDF, Engelska, 20242 800 kr
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Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.
Key Features:
In-depth analysis of practical issuesReview of relevant court rulings and statutesAuthoritative overview of up-to-date discussions on the topicIntroduction to the topic from a national and European perspectiveCoverage of pressing issues such as qualification rules, the progression proviso and tax sparing mechanismsA fundamental guide for tax advisers and legal practitioners, this book highlights the general obstacles for the avoidance of double taxation, so that taxpayers can structure their investments to mitigate double taxation. This book will be widely welcomed by tax professionals and will also be of interest to academics and students of commercial law, European law and tax law.
Inbunden, Engelska, 2021
2 464 kr
Skickas inom 5-8 vardagar
EU Tax Disclosure Rules 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. Key features include:a critical examination of the Directive’s mechanisman overview of the status of implementation in EU Member Statesa contextual consideration of the legislative environment in which DAC6 operatesinsights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayersdiscussion of potential future developments of the Directive.The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.
E-bok
Engelska, 20212 064 kr
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EU Tax Disclosure Rules 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.
Key features include:
a critical examination of the Directive’s mechanisman overview of the status of implementation in EU Member Statesa contextual consideration of the legislative environment in which DAC6 operatesinsights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayersdiscussion of potential future developments of the Directive.The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.
Inbunden, Engelska, 2024
1 456 kr
Skickas inom 3-6 vardagar
Inbunden, Tyska, 2023
1 679 kr
Skickas inom 3-6 vardagar
Inbunden, Tyska, 2024
1 791 kr
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Inbunden, Tyska, 2025
1 791 kr
Skickas inom 3-6 vardagar
838 kr
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Inbunden, Tyska
448 kr
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Inbunden, Tyska, 2021
448 kr
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E-bok
PDF, Tyska, 20111 497 kr
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E-bok
PDF, Tyska, 2015449 kr
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Dieses Buch bietet eine aktuelle und praxisnahe Einführung in die komplizierte Materie des Investmentsteuerrechts, die immer mehr an Bedeutung zunimmt, denn nach jüngsten Schätzungen besitzen schon ca. 60% aller deutschen Haushalte Anteile an Investmentfonds. Der Schwerpunkt der Darstellung im Buch liegt auf der Besteuerung des Anlegers. Eine Vielzahl von Praxishinweisen und Beispielen rundet die Darstellung ab. Das Buch ist auf dem Rechtsstand von März 2015.
Für die 2. Auflage wurde das Buch vollständig überarbeitet und auf den Rechtsstand des sog. AIFM-Umsetzungsgesetzes (AIFM-Steuer-Anpassungsgesetz-AIFM-StAnpG) angepasst. Das AIFM-StAnpG vollzieht den ebenfalls neuen aufsichtsrechtlichen Rahmen des sog. Kapitalanlagegesetzbuchs (KAGB) bzw. der zugrundeliegenden europäischen Richtlinie über die Verwalter alternativer Investmentfonds (AIFM-Richtlinie) steuerlich nach.
E-bok
PDF, Tyska, 20151 763 kr
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Grundlegende Neuregelungen im Investmentsteuerrecht durch AIFM-StAnpG. Das umfassende Werk verschafft Durchblick:- Kommentierung der Vorschriften des Investmentsteuergesetzes, unter besonderer Beachtung der Verknüpfungen zum KAGB- Hinweise zur praktischen Umsetzung, v.a. zur Erfüllung von Reportingpflichten und zur Erstellung von Übersichten für die Steuererklärung- Darstellung der Auslandsbezüge des InvStG und die Entwicklungen auf OECD-Ebene
E-bok
Tyska, 2017637 kr
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Das BEPS-Projekt der OECD hat das Ziel gegen schädlichen Steuerwettbewerb der Staaten und aggressive Steuerplanungen international tätiger Konzerne vorzugehen. Im Rahmen dieses Projekts hat die OECD konkrete Empfehlungen erarbeitet und in einem sog. Multilateralen Instrument (MLI) veröffentlicht. Durch dieses Multilaterale Instrument werden alle ausgewählten Doppelbesteuerungsabkommen der unterzeichnenden Staaten in bestimmten Punkten überschrieben und ergänzt. Die bestehenden Doppelbesteuerungsabkommen gelten dann weiter, aber mit den durch das MLI vorgegebenen Änderungen.Der neue Kommentar zum MLI- ist unverzichtbar für die Bearbeitung internationaler Steuerfälle- gibt Auslegungshilfen von Experten durch Erläuterung des MLI- bietet den Wortlaut des Abkommens in deutscher Sprache- ist eine unerlässliche Ergänzung für jeden DBA-Kommentar
Inbunden, Tyska, 2024
2 397 kr
Skickas inom 3-6 vardagar
Häftad, Tyska, 2023
385 kr
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Häftad, Tyska, 2025
395 kr
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Häftad, Tyska, 2025
362 kr
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Häftad, Tyska, 2025
331 kr
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E-bok
PDF, Tyska, 2011583 kr
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Dieses Buch bietet eine aktuelle und praxisnahe Einführung in die komplizierte Materie des Investmentsteuerrechts, die immer mehr an Bedeutung zunimmt, denn nach jüngsten Schätzungen besitzen schon ca. 60% aller deutschen Haushalte Anteile an Investmentfonds. Der Schwerpunkt der Darstellung im Buch liegt auf der Besteuerung des Anlegers. Eine Vielzahl von Praxishinweisen und Beispielen rundet die Darstellung ab.Das JStG 2010 ist bereits eingearbeitet.
E-bok
PDF, Tyska, 2018136 kr
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Trump - Putin - Erdogan - Brexit - Islamischer Staat - Schuldenkrise - Flüchtlingskrise: Herausforderungen für unseren Rechtsstaat gibt es genug. Aber was ist das eigentlich ein Rechtsstaat? Was kennzeichnet einen Rechtsstaat, was eine Demokratie? Was sind die rechtlichen Vorteile, was die Schwächen und Grenzen von Rechtsstaat und Demokratie? Gibt es ernsthafte Alternativen und was würde das bedeuten? In welchem Verhältnis steht der Bürger zum Staat oder auch zu anderen Bürgern? Was sind die Grundrechte? Was ist in unserer Verfassung geregelt? Was bedeutet die Mitgliedschaft in der Europäischen Union für unser Land? Und nicht zuletzt natürlich: Darf man in einem Rechtsstaat auch links fahren?Diesen und anderen Grundfragen unserer Gesellschaft geht das Buch in neun Kapiteln auf anschauliche, manchmal humorvolle, manchmal nachdenkliche und manchmal drastische Weise nach. Es will in verständlicher Sprache und anhand von Beispielen, die "aus dem Leben" gegriffen sind, an unsere Staatsform heranführen und die Augen für die zentralen recht-lichen Fragestellungen des menschlichen Miteinanders öffnen. Ein Buch zum Nach- und Mitdenken für jedermann, aber vor allem für Schüler, Studierende und alle Interessierten, die "in guter Verfassung" sein wollen."Liken" kann man den Rechtsstaat zwar nicht, aber er sollte nach der Lektüre dieses Buches wenigstens ein paar "Follower" mehr haben.
E-bok
Tyska, 2018136 kr
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Trump - Putin - Erdogan - Brexit - Islamischer Staat - Schuldenkrise - Flüchtlingskrise: Herausforderungen für unseren Rechtsstaat gibt es genug. Aber was ist das eigentlich ein Rechtsstaat? Was kennzeichnet einen Rechtsstaat, was eine Demokratie? Was sind die rechtlichen Vorteile, was die Schwächen und Grenzen von Rechtsstaat und Demokratie? Gibt es ernsthafte Alternativen und was würde das bedeuten? In welchem Verhältnis steht der Bürger zum Staat oder auch zu anderen Bürgern? Was sind die Grundrechte? Was ist in unserer Verfassung geregelt? Was bedeutet die Mitgliedschaft in der Europäischen Union für unser Land? Und nicht zuletzt natürlich: Darf man in einem Rechtsstaat auch links fahren?Diesen und anderen Grundfragen unserer Gesellschaft geht das Buch in neun Kapiteln auf anschauliche, manchmal humorvolle, manchmal nachdenkliche und manchmal drastische Weise nach. Es will in verständlicher Sprache und anhand von Beispielen, die "aus dem Leben" gegriffen sind, an unsere Staatsform heranführen und die Augen für die zentralen recht-lichen Fragestellungen des menschlichen Miteinanders öffnen. Ein Buch zum Nach- und Mitdenken für jedermann, aber vor allem für Schüler, Studierende und alle Interessierten, die "in guter Verfassung" sein wollen."Liken" kann man den Rechtsstaat zwar nicht, aber er sollte nach der Lektüre dieses Buches wenigstens ein paar "Follower" mehr haben.