Elgar Tax Law and Practice series – serie

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.

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.

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.

Providing a thorough examination of the Tax Dispute Resolution Directive (TDRD), Giovanni Consolo addresses the uncertainties and challenges that may compromise the effectiveness of the dispute resolution procedure. Additionally, the book provides an in-depth overview of the TDRD’s integration within domestic procedures across EU Member States’ legal systems.Key Features:Critical analysis of the TDRD’s procedural rulesCoverage of the legal nature of the TDRD's dispute resolution processDiscussion of the necessity for specific domestic legislation and administrative measures to facilitate the TDRD’s successful applicationOverview of the TDRD’s dispute resolution procedure interactions with domestic dispute settlement procedures (including judicial control of mutual agreements and arbitration decisions)Examination of the TDRD’s potential to harmonize and integrate existing domestic administrative dispute settlement procedures, further enhancing uniformity and efficiency in handling cross-border tax disputes within the EUTax Dispute Resolution in the European Union is an indispensable resource for legal practitioners and those that deal with this procedure in their professional activities. It will also be beneficial for scholars, researchers and students interested in tax law and fiscal policy and European law

This comprehensive book examines tax-related money laundering offences and the various ways in which countries have implemented their international, European and domestic obligations in this area. It identifies, categorizes and systematizes common problems and solutions related to tax and money laundering and presents case studies from countries around the globe, assessing the function and efficacy of their responses to these burgeoning issues.The concept of money laundering and predicate offences is comprehensively examined, taking into account the inclusion of tax crimes in the FATF Recommendations. Legislative examples from 53 jurisdictions and case law from 25 jurisdictions, including common law, civil law and mixed legal systems are analyzed. The subject is examined from international, European and domestic law levels, adopting a comparative perspective, focused on design and policy options. This book outlines the key structural changes necessary for the offence of money laundering to be effectively applied in tax cases, regardless of the legal system involved.Tax Crimes and Money Laundering is a vital resource for legal practitioners, as well as scholars and students of tax law, public international law, and criminal law. State legal advisors, policy-makers, domestic authorities, and European institutions and governing bodies will also benefit from the book’s theoretical and practical insights.

Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU.This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles.Key features include:consideration of the broader context in which EU law operatescomprehensive, simultaneous analysis of legislation and case lawcritical examination of principles underpinning relevant case lawa definitive exposition of the present state of the harmonised EU VAT system.EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable.Contributors include: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy

Judicial Interpretation of Tax Treaties is a detailed, comprehensive analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to the OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: Firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation. Key features:- A detailed and structured introduction to the main issues of tax treaties- Ideal for practitioners requiring a grounding in the functioning of tax treaty law- Concise summaries of the relevant issues, cases, and problems for each discrete chapter- Offers a basic 'globalized' handbook that is missing in the current literature about judicial application of tax treaties.This comprehensive treatment of tax treaty law is a ready reference for tax practitioners, and an essential introduction for non-specialists. The book can also be used as a companion to courses in international taxation.

This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include:critical, article-by-article analysis of the ATADcontextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudenceinsights into the day-to-day application of the ATAD rules in practicecontributions from leading academics and practitioners in the field of tax lawexamples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States.European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book's critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union. Contributors include: D. Gutmann, W. Haslehner, R. Ismer, B. Kuzniacki, K. Pantazatou, L. Parada, I. Richelle, A. Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendael

In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.Key Features:Analysis of the OECD Common Reporting Standard of automatic exchange of informationDiscussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik modelExamination of the new rules for information reporting to digital platforms and new reporting obligations for crypto-assets and e-money of the OECD Base Erosion and Profit Shifting (BEPS) ProgrammeLawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.

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.

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.Key Features:Guidance towards solving definitional disputes between taxpayers and tax authoritiesDiscussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the worldComprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royaltiesClear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU DirectivesBeneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.