Elgar Tax Law and Practice series – serie
Visar alla böcker i serien Elgar Tax Law and Practice series. Handla med fri frakt och snabb leverans.
12 produkter
Tax Crimes and Money Laundering
Av Peter Denk
Inbunden, 2025
3495 kr
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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 …
‘Pillar Two’ Global Minimum Tax
Av Werner Haslehner, Georg Kofler m. fl.
Inbunden, 2024
2813 kr
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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 …
Withholding Taxation in the EU
Inbunden, 2023
2559 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 …
Double Taxation in Europe
A Practical Guide to Obstacles and Avoidance Measures
Inbunden, 2024
3400 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 …
Tax Dispute Resolution in the European Union
Principles and Implementation of EU Directive 2017/1852
Inbunden, 2024
2401 kr
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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 …
EU Value Added Tax Law
Av KPE Lasok
Inbunden, 2020
5282 kr
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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 …
Judicial Interpretation of Tax Treaties
The Use of the OECD Commentary
Inbunden, 2016
4042 kr
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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 …
Guide to the Anti-Tax Avoidance Directive
Av Werner Haslehner, Katerina Pantazatou m. fl.
Inbunden, 2020
2787 kr
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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 …
International Exchange of Information in Tax Matters
Towards Global Transparency
Inbunden, 2023
2978 kr
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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 …
EU Tax Disclosure Rules
Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
Inbunden, 2021
2517 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 …
Beneficial Ownership in International Taxation
Inbunden, 2022
2930 kr
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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 …
Alternative Dispute Resolution and Tax Disputes
Av Werner Haslehner, Timothy Lyons m. fl.
Inbunden, 2023
2740 kr
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Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the …
