Internationell skatterätt

Internationell beskattning har under de senaste åren blivit ett alltmer betydelsefullt område. Internationell skatterätt befinner sig dessutom i en tid av kraftig omvandling.Den här boken behandlar intern internationell skatterätt, skatteavtalsrätt och EU-skatterätt. Inom området för intern internationell skatterätt beskrivs hur Sverige bestämmer sin beskattningsmakt utåt. I avdelningen om skatteavtalsrätt förklaras metoden att tillämpa skatteavtal enligt en steg för steg-modell. Stort utrymme ägnas åt OECD:s modellavtal för utformning och tolkning av skatteavtal samt dess regler för internprissättning - båda har kommit ut i nya versioner sedan bokens förra upplaga. Dessutom har Sverige anslutit sig till MLI, ett multilateralt skatteavtal med skyddsregler mot internationell skatteflykt. Inom området för EU-skatterätt behandlas EU-domstolens praxis enligt vilken nationell skattelagstiftning i många fall har förklarats vara i strid mot de grundläggande friheterna. Etableringsfriheten och de fria kapitalrörelserna ägnas särskilt stort utrymme. Den av EU-domstolen utvecklade rule of reason-doktrinen diskuteras ingående. Samtliga direktiv på den direkta beskattningens område behandlas. Under 2019 antogs skatteflyktdirektivet inom EU. Som ett resultat av detta har Sverige bland annat genomfört, eller är på väg att genomföra, nya regler om ränteavdragsbegränsningar, CFC-beskattning och regler om hybridsituationer. I denna upplaga har även övrig sedvanlig uppdatering ägt rum baserad på annan ny lagstiftning, ny rättspraxis och ny litteratur.

Denna laghandbok är ett urval och ett fysiskt komplement till den digitala rättskällan Internationell beskattning, som utges av Norstedts Juridik på JUNO.

Boken behandlar svenska rättsregler, och svensk rättspraxis på den internationella beskattningens område, samt en översikt av grunderna i skatteavtalen från ett svenskt perspektiv. Boken är avsedd att utgöra en systematisk kommentar till gällande rätt, inklusive EU-skatterätten och EU-domstolens domar inom området internationell beskattning. Genom omfattande hänvisningar till förarbeten, lagrum och praxis i den löpande texten inklusive en bred historisk kontext, rättsfallsregister och en omfattande och systematiserad litteraturförteckning, lämpar sig boken väl som uppslagsverk.

Boken avser rättsläget per den 30 april 2023 och är uppdaterad t.o.m. SFS 2023:233.

This is the story of how a small island on the edge of Europe became one of the world’s major tax havens. From global corporations such as Apple and Google, to investment bankers and mainstream politicians, those taking advantage of Ireland’s pro-business tax laws and shadow banking system have amassed untold riches at enormous social cost to ordinary people at home and abroad.Tax Haven Ireland uncovers the central players in this process and exposes the coverups employed by the Irish state, with the help of accountants, lawyers and financial services companies. From the lucrative internet porn industry to corruption in the property market, this issue distorts the economy across the state and in the wider international system, and its history runs deep, going back the country’s origins as a British colonial outpost.Today, in the wake of Brexit and in the shadow of yet another economic crash, what can be done to prevent such dangerous behaviour and reorganise our economies to invest in the people? Can Ireland – and all of us – build an alternative economy based on fairness and democratic values?

This is the story of how a small island on the edge of Europe became one of the world’s major tax havens. From global corporations such as Apple and Google, to investment bankers and mainstream politicians, those taking advantage of Ireland’s pro-business tax laws and shadow banking system have amassed untold riches at enormous social cost to ordinary people at home and abroad.Tax Haven Ireland uncovers the central players in this process and exposes the coverups employed by the Irish state, with the help of accountants, lawyers and financial services companies. From the lucrative internet porn industry to corruption in the property market, this issue distorts the economy across the state and in the wider international system, and its history runs deep, going back the country’s origins as a British colonial outpost.Today, in the wake of Brexit and in the shadow of yet another economic crash, what can be done to prevent such dangerous behaviour and reorganise our economies to invest in the people? Can Ireland – and all of us – build an alternative economy based on fairness and democratic values?

The International Tax Revolution offers the first comprehensive analysis of the profound changes in international taxation over the past decade, culminating in the landmark October 2021 agreement by over 140 countries to implement a global corporate minimum tax and modify profit allocation and nexus rules for the digital economy. The book provides a historical narrative of how the original International Tax Regime (ITR) crumbled under the pressures of globalization and tax competition between 1980 and 2008, and how the financial crisis of 2008-2010 and subsequent cuts to social welfare programs spurred governments to adopt new approaches to taxing multinational corporations. Chapters explore the impact of globalization and tax competition on countries' ability to provide a social safety net for their citizens, and outline how the world has come together to limit such competition, modify the outdated rules, and promote greater equity in the global tax system.

Amidst calls for a return to the high tax rates of the 1950s and 60s, this book examines the tax dodging that accompanied it. Lacking political will to lower the rate, Congress riddled the laws with loopholes, exemptions, and preferences, while largely accepting income tax chiseling's rise in American culture. The rich and famous openly invested in tax shelters and de-camped to exotic tax havens, executives revamped the compensation and retirement schemes of their corporations to suit their tax needs, and an industry of tax advisers developed to help the general public engage in their own form of tax dodging through exaggerated expense accounts, luxurious business travel on the taxpayer's dime, and self-help books on 'how the insider's get rich on tax-wise' investments. Tax dodging was a part of almost every restaurant bill, feature film, and savings account. It was literally woven into the fabric of society.

Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules.Key Features:Exploration of the Pillar 2 proposal’s formative developmentDetailed discussion of key concepts such as process legitimacyExamination of the Pillar 2 objectives and the reasons which led to its adoptionAssessment of the interaction between the GloBE rules and national law, European law and existing bilateral tax treatiesConsideration of the impact of the new regime on multinational businesses and the future interaction of states through tax competitionStep-by-step analysis of the complex set of GloBE model rules that have been put in place to make the minimum taxation regime effectiveThis authoritative book is an essential resource for legal practitioners practising in tax law, fiscal policy and commercial law. The applied nature of the text is also of great benefit to policymakers working in the taxation sphere. Scholars and students of international taxation will similarly find this to be a useful reference.

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.Highlighting forward-thinking insights and research, this book explains tax treaties, how taxation is applied to income flowing across national borders, and how the limits imposed on such taxes have evolved over time. Avi-Yonah outlines the international tax regime regarding the foreign income of residents as well as the domestic income of non-residents, and how it has been dramatically modified in the last decade to address base erosion and profit shifting. Newly added chapters investigate contemporary issues such as BEPS 2.0 and the recent adoption of the OECD Two-Pillar solution by over 140 countries.Key Features:Defines the main principles of jurisdiction and how they apply to taxCritically analyses both inbound and outbound taxation, on both passive and active incomeDiscusses transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at sourceConcise and insightful, this third edition continues to be a crucial resource for students and scholars of international tax law, international business law and international commercial law, as well as fiscal policy and finance. It is also of great benefit to practitioners and policy-makers.

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.Highlighting forward-thinking insights and research, this book explains tax treaties, how taxation is applied to income flowing across national borders, and how the limits imposed on such taxes have evolved over time. Avi-Yonah outlines the international tax regime regarding the foreign income of residents as well as the domestic income of non-residents, and how it has been dramatically modified in the last decade to address base erosion and profit shifting. Newly added chapters investigate contemporary issues such as BEPS 2.0 and the recent adoption of the OECD Two-Pillar solution by over 140 countries.Key Features:Defines the main principles of jurisdiction and how they apply to taxCritically analyses both inbound and outbound taxation, on both passive and active incomeDiscusses transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at sourceConcise and insightful, this third edition continues to be a crucial resource for students and scholars of international tax law, international business law and international commercial law, as well as fiscal policy and finance. It is also of great benefit to practitioners and policy-makers.

This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers’ rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association.Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world.The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers’ rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers’ rights, including guidelines for tax authorities.The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer’s fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.

This book explores the thorny normative issues raised by the changing landscape of international tax policy.Proposals for taxation of the digital economy and the OECD/G20 BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on international corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, fair division of tax revenue from multinational corporations, and the fairness of the international tax policy-making process.This book provides new perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary tax policy, and proposes innovative ways to meet the demands of tax justice in a global context.

This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader’s understanding and offers more in-­depth material on many important areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying business degrees. It is also widely used by those studying for the CIOT Advanced Diploma in International Taxation.Business is increasingly carried on a global scale and as such an understanding of how international taxation works is very useful for in house finance teams as well as their advisers. The 9th edition is again fully updated to cover important regulatory and legislative developments, including those in light of the ongoing OECD BEPS project implementation. Other key developments include:Progress towards a global minimum corporate tax rate to curb base erosion and tax competition (Pillar 2), eg OECD implementation framework and UK draft legislationNew crypto asset reporting framework released by OECD.Ongoing impact of Covid-19 on international taxationProgress in relation to tackling tax evasion now that country by country reporting is bedding in. Further developments in European direct taxation including the debt-equity bias reduction allowance (DEBRA) and new Directive to prevent the misuse of shell entities. The updating is done by Lynne Oats, Professor of Taxation and Accounting, University of Exeter Business School, and formerly Deputy Director of the Tax Administration Research. She has managed this project since it's inception.

Written in a straightforward, modern style and providing a comprehensive set of trust precedents this book is a value-adding reference work on key areas of trust law for private client practitioners. Containing a detailed discussion of administrative provisions, some of which are not generally dealt with in conventional textbooks on English trust law, it provides answers (with appropriate reasons and authority, where available) to a number of important questions for practitioners, such as: Are forfeiture clauses valid, and do automatic flee clauses work? How should a drafter provide for the trust's proper purpose, andwould STAR trusts be recognised in other jurisdictions? How can one validly restrict a beneficiary's right to information and trust documents, and what indemnities should retiring trustees request from their successors?The Second Edition reflects important new case law (in the Cayman Islands, England and other leading trust jurisdictions), legislative changes, changes to drafting practice and includes fully updated precedents which are also supplied as an accompanying electronic download. The meaning and, where relevant, the source of each provision used in the precedents is explained in the book, with suggested wording for common alternative options, as well as discussions of some common drafting mistakes and traps to avoid.This title is included in Bloomsbury Professional's Banking and Finance Law online service.

Providing a clear introduction to the basics of international taxation and presenting its material in a global, non-jurisdictional context, this title explains the principles, policy, and legal issues central to cross-border taxation. This title is used by practitioners, including in-house finance teams and advisers, as well as many undergraduate and postgraduate students studying business and law degrees. It is widely used by candidates studying for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation (ADIT). The 10th Edition is again fully updated to cover significant developments, including:· Emerging global challenges including trade disruption and unprecedented use of tariffs as well as increased prevalence of environmental taxes, green incentives and carbon border adjustment mechanisms to tackle climate change.· Increasing compliance and administration costs, including through digitalisation that is expected to bring benefits but will create new layers of complexity for businesses, especially in relation to the use of Artificial Intelligence (AI).· Progress on the G20/OECD BEPS 2.0 including Pillar One and the use of unilateral digital services taxes, and the Global Anti-Base Erosion Model Rules (Pillar Two) and its implementation challenges.· Growing concern about the challenges posed by increased mobility and remote working practices, which cut across corporation tax, employee taxes and sales taxes.· The negotiations and implications of the United Nations (UN) Framework Convention on International Tax Cooperation.· Recent developments in tax transparency, including new reporting obligations such as the OECD Crypto-Asset Reporting Framework (CARF) and the Global Reporting Initiative.

This book explores a number of critical issues related to tax systems around the world. Drawing upon a wealth of literature, it compares and contrasts modern tax systems in developed and developing countries, identifying factors that suggest they are converging and others that continue to distinguish them. It addresses the taxation of incomes (personal and corporate), wealth and consumption at the local, national, supranational and international levels; considers the use of environmental taxes; provides an analysis of modern trends in tax administration including issues of tax complexity and of tax compliance; and addresses the process and outcomes of tax reform.Readers will include anyone interested in how tax systems are formed, how they operate in practice, and how they are reformed.An ideal text for academic study at the intermediate or advanced levelsThis text explores and answers questions including:Why are the tax systems of developing and developed countries converging and how do they still differ?How do countries adapt their tax systems to deal with external shocks such as wars, pandemics, climate change and financial crises?Why is the property tax the most widely used tax for local government?Why has income become the predominant tax base in developed countries?Do we need corporate income taxes?Why are wealth taxes relatively under-utilised in all countries?Why have so many countries adopted a VAT or GST as their general consumption tax?How do taxes help governments to deliver environmental objectives?Can we avoid complexity in tax system design or are we stuck with it if we want effective taxes?Why do taxpayers comply, or not comply, with their tax obligations?Where should we go next in designing tax systems for the 21st century?... and many others.

This open access volume offers a unique interdisciplinary analysis of the current structure of global governance on tax, trade, and investment.

There is always a dark side, and taxation in its international dimension is no less. Pecunia, being the cash, drives it more than philosophical principles like justice or solidarity. International taxpayers, whether individuals or corporations, do not feel the same obligations vis à vis the society where they temporarily live, work and produce their wealth as if they would feel if they were permanently integrated in a country. The reader of this textbook will be conducted within the technicalities of international taxation by way of an original perspective on philosophy, politics and economics (PPE) affording (i) who has the right to exercise the power to tax by examining the criteria to determine the jurisdiction to tax both in the worldwide and territorial system, (ii) how to exercise the power to tax, through tax return or withholding tax, (iii) what to tax among active and passive income within inbound and outbound taxation, (iv) how much to tax through the transfer pricing, (v) international taxation as part of international law, (vi) international tax treaties, and finally (vii) the BEPS projects that represent the very last evolution in the field. Scandals, leaks as a James Bond movie, aggressive tax planning techniques and related case law, involving high-net-worth individuals as well as multinational corporations, bring the reader to discover that each single State belonging to the international community acts as a chess player before the international tax chessboard observing as pieces its own economy, its own society, and balancing any tax policy decision with possible reactions of domestic taxpayers that could move away, those foreign taxpayers that could decide to move in, and possible retaliations from other States.The ambition is to get the reader convinced that, as the Sicilian Tancredi Falconeri warns his uncle Don Fabrizio Corbera, Prince of Salina, in the masterpiece book “The Leopard” of Giuseppe Tomasi di Lampedusa, “everything must change because everything remains as it is”, and only exploring what is behind the stage of international taxation clarifies how this important piece of social science really works.

Die extraterritorialen Auswirkungen von Steuersystemen sind seit den "Panama Papers" ein kontrovers diskutierter Bereich, der bedeutende Regulierungsbemühungen nach sich gezogen hat. Kaum diskutiert wurde bislang die Frage, wie die im globalen Steuersystem bestehenden Probleme - etwa des "schädlichen Steuerwettbewerbs" - aus menschenrechtlicher Sicht zu bewerten sind. Silke Weller untersucht Phänomene der internationalen Steuerpolitik vor dem Hintergrund der Debatte um extraterritoriale Staatenpflichten und fragt, inwiefern sich steuerpolitische Verhaltensweisen mit extraterritorialen Auswirkungen als Verletzung von Menschenrechtsverträgen einordnen lassen und welche Konsequenzen aus einer solchen "Humanisierung" internationaler Steuerpolitik folgen könnten.