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Building Global International Tax Law Essays in Honour of Guglielmo Maisto
Building Global International Tax Law Essays in Honour of Guglielmo Maisto
Autore Pistone Pasquale
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (713 pages)
Disciplina 343.04
Soggetto topico Taxation - Law and legislation
Trusts and trustees - Taxation - law and legislations
Conflict of laws - Taxation
Double taxation
Taxation - law and legislations
ISBN 9789087227821
9087227825
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Guglielmo Maisto -- Copyright -- Table of Contents -- Preface -- Part 1: Model Tax Conventions -- Section 1: Treaty Interpretation and General Issues -- Chapter 1: An "International Tax Language" for Tax Treaty Interpretation: Its Histories in Common and Civil Law Discourse -- 1.1. Introduction -- 1.2. Mitchell B. Carroll, the models of the League of Nations (1928 to 1933) and the first income tax treaty of the United States -- 1.3. The classical period of judicial dialogue about international tax language in common law jurisdictions (1946-1990) -- 1.3.1. Kimball v. Commissioner, United States Tax Court (1946) -- 1.3.2. Ostime (Inspector of Taxes) v. Australian Mutual Provident Society, United Kingdom House of Lords (1959) -- 1.3.3. Commissioner of Taxes v. Aktiebolaget Tetra Pak, Appellate Division of the High Court of Rhodesia (1966) -- 1.3.4. Secretary for Inland Revenue v. Downing, Appellate Division of the Supreme Court of South Africa (1975) -- 1.3.5. Thiel v. Federal Commissioner of Taxation, High Court of Australia (1990) -- 1.4. The fusing of international tax language with wider debates about tax treaties -- 1.4.1. Common interpretation -- 1.4.2. The public international law framework for tax treaty interpretation -- 1.4.3. The beneficial owner requirement for tax treaty benefits -- 1.4.4. Monolingualism -- 1.5. Regional tax law -- 1.6. A second period of judicial dialogue, and silence -- Chapter 2: Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation -- 2.1. Introduction -- 2.2. Later commentaries -- 2.3. UN Commentary -- 2.4. Reservations and observations -- 2.5. Executive deference? -- 2.6. Concluding remarks -- Chapter 3: The Localization of Tax Treaty Interpretation -- 3.1. Introduction -- 3.2. Tax treaty interpretation and the doctrine of precedent.
3.3. Evidence for the meta-process of establishing an approach to tax treaty interpretation -- 3.4. What if the national approach is wrong? -- 3.5. What can be done about the localization of the approaches to tax treaty interpretation? -- Section 2: Allocation Rules -- Chapter 4: The Scope of Tax Treaties for Tax-Exempt Entities -- 4.1. Introduction -- 4.2. Can a tax-exempt entity invoke the distributive rules of tax treaties? -- 4.3. Can a tax-exempt entity which, for this reason, cannot be regarded as a resident under article 4(1), invoke the non-discrimination clause? -- 4.4. Conclusion -- Chapter 5: Trusts as Collective Investment Vehicles -- 5.1. Introduction -- 5.2. Trusts in India -- 5.3. Evolution of trusts and their use as CIVs -- 5.4. Types of trusts -- 5.5. Taxation of trusts in India: An overview -- 5.5.1. Private trusts -- 5.6. History of CIVs in India -- 5.7. Trust as a CIV -- 5.8. Tax regimes and use of trust structures for CIVs -- 5.9. Mutual funds -- 5.9.1. Taxation of mutual funds -- 5.10. Venture capital funds (VCFs) -- 5.10.1. Taxation of VCFs -- 5.11. AIFs -- 5.11.1. Taxation of AIFs -- 5.12. REITs and InvITs (together referred to as business trusts) -- 5.12.1. Taxation of business trusts -- 5.13. Treaty eligibility for CIVs: Fiscally transparent entities? -- 5.14. OECD CIV Report -- 5.15. Substance in CIVs -- 5.16. Conclusion -- Chapter 6: International Taxation of Trusts after the BEPS Project and MLI Provisions -- 6.1. Introduction -- 6.2. Tax treaty entitlement of trusts -- 6.3. The Partnership Report -- 6.4. BEPS Project Action 2: Neutralizing the Effects of Hybrid Mismatch Arrangements -- 6.5. Scope and effectiveness of the transparent entity clause in relation to trusts -- 6.5.1. Potentially unresolved cases of double non-taxation -- 6.5.2. The interactions between article 1(2) and other attributive rules.
6.5.3. Is favouring the position of the state of residence really justified? -- 6.6. Article 1(3): The saving clause -- 6.7. Other topics of interest -- 6.8. Conclusion -- Chapter 7: The Tax Treaty Treatment of Software Payments -- 7.1. Introduction -- 7.2. The discussion at the United Nations Committee of Experts on International Cooperation in Tax Matters -- 7.3. The Indian Supreme Court decision in Engineering Analysis Centre of Excellence Pvt. Ltd v. CIT & -- ANR -- 7.4. Conclusion -- Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income -- 8.1. Introduction -- 8.2. The need for international tax coordination on the place of exercise of activity -- 8.3. The place of exercise of employment for remote workers -- 8.4. The implications of remote working for the taxation of business profits -- 8.5. The remote exercise of activity for entertainers and sportspersons -- 8.6. The need for a change in the place of exercise of the activity as a tax nexus for active income -- Chapter 9: Employment Income under Tax Treaty Law and the Impact of the COVID-19 Pandemic -- 9.1. Extraordinary times require extraordinary measures? -- 9.2. Income of cross-border workers that cannot perform their work due to COVID-19 restrictions (e.g. wage subsidies for employers) -- 9.3. Stranded worker: Exceeding days-of-presence threshold due to travel restrictions -- 9.4. Special provisions in some bilateral treaties that deal with the situation of cross-border workers -- 9.5. Teleworking from abroad, i.e. working remotely from one jurisdiction for an employer in another jurisdiction -- 9.6. Concluding summary -- Chapter 10: Individuals: The Forgotten Taxpayers ina BEPS Scenario -- 10.1. Introduction -- 10.2. Residence of individuals -- 10.2.1. The concept of residence for tax treaty purposes.
10.2.2. Residence and worldwide taxation -- 10.3. Relocation of individuals -- 10.3.1. Transfer of residence and BEPS effects -- 10.3.2. Transfer of residence and allocation of taxing rights -- 10.4. Conclusion -- Section 3: Other Model Tax Treaty Clauses -- Chapter 11: Permissible Limitations on Foreign Tax Credit Relief in Bilateral Income Tax Treaties -- 11.1. Introduction -- 11.2. Common touchpoints of articles 23A and 23B -- 11.3. The challenges posed by credit systems and reference to domestic law -- 11.3.1. General comments -- 11.3.2. Addressing conflicts of source of income -- 11.3.3. Design features -- 11.3.4. Quantitative restriction -- 11.3.4.1. Alternative minimum tax decisions -- 11.3.4.2. Base erosion and anti-abuse tax -- 11.3.4.3. Global intangible low-taxed income -- 11.3.5. Separate levies -- 11.3.5.1. Net investment income tax -- 11.3.5.2. Base erosion and anti-abuse tax -- 11.3.6. Definitional concepts: "Income tax" -- 11.3.6.1. General -- 11.3.6.2. Modification of net gain requirement -- 11.3.6.3. New attribution (jurisdictional) rule -- 11.3.6.4. Credit for "in lieu of" taxes -- 11.3.6.5. Rationale for net gain revisions and attribution requirement -- 11.3.6.6. Relevance for double taxation relief articles of treaties -- 11.4. Conclusion -- Chapter 12: The Role of "Commercial Reasons" and "Economic Reality" in the Principal Purpose Test under Article 29(9) of the 2017 OECD Model -- 12.1. Introduction -- 12.2. The structure of article 29(9) of the OECD Model (and any GAAR) -- 12.2.1. The dual nature of GAARs: The "teleological element" and the threshold -- 12.2.2. Is a treaty GAAR needed, and what is its effect? -- 12.2.3. The role of "motives" in the application of the GAAR -- 12.2.3.1. "Subjective elements" under tax law -- 12.2.3.2. The tax motive and the threshold of a GAAR.
12.2.3.3. Commercial reasons and the "object and purpose" of a treaty provision -- 12.2.3.4. Economic reality, economic substance and economic activity -- 12.3. The PPT -- 12.3.1. Objective and subjective elements of the first prong -- 12.3.2. Principal and ancillary purposes -- 12.4. The "object and purpose of the relevant provisions" -- 12.4.1. General and specific purposes of tax treaties and provisions -- 12.4.2. General purposes of tax treaty provisions -- 12.4.2.1. Eliminating double taxation and (double) non-taxation -- 12.4.2.2. Enhancing economic relationships -- 12.4.2.3. Specific purposes of tax treaty provisions -- 12.4.2.4. Commercial reasons, economic reality and the object and purpose of the relevant treaty provisions -- 12.5. Burden of proof -- 12.6. Conclusion -- Part 2: Bilateral Tax Treaties and National Law -- Section 1: Bilateral Tax Treaties -- Chapter 13: A History of Brazilian Tax Treaty Policy -- 13.1. Introduction -- 13.1.1. Background of Brazilian tax treaties -- 13.2. First Brazilian tax treaties -- 13.3. Stages and goals of Brazilian tax treaty policy -- 13.4. Brazilian treaties recently concluded: The influence of the BEPS Project -- 13.5. Intercountry influence -- 13.6. Impact on and of international institutions and organizations -- Chapter 14: Selected Issues from the Six Treaties Concluded by the Netherlands between 1948 and 1952 -- 14.1. Introduction -- 14.1.1. The 1954 J.B.J. Peeters treatise on international tax law in the Netherlands -- 14.1.2. Six Dutch treaties concluded between 1948 and 1952 -- 14.2. Other income -- 14.2.1. Location of the "residual income" rule -- 14.2.2. Effect of an upfront principal distributive rule -- 14.2.3. Sample texts for an upfront principal distributive rule -- 14.2.4. Effect of an upfront principal distributive rule -- 14.2.5. Advantages of an upfront principal distributive rule.
14.3. Structure.
Record Nr. UNINA-9911046564103321
Pistone Pasquale  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Autore Pistone Pasquale
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , [2019]
Descrizione fisica 1 online resource (197 pages)
Disciplina 343.04
Soggetto topico Taxation - Law and legislation
Tax administration and procedure
ISBN 90-8722-538-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Title -- Copyright -- Production of this Work -- Preface -- Chapter 1: Introduction to Tax Policy -- 1.1. Fiscal policy and tax policy -- 1.2. The budgetary balance of tax, debt and expenditure in fiscal policy -- 1.3. Policy principles for a state to raise taxation -- 1.3.1. What is a tax? -- 1.3.2. Theories justifying taxation -- 1.3.3. Justifying taxation through its use -- Chapter 2: Principles of Taxation -- 2.1. Features of a good tax policy -- 2.1.1. Introduction -- 2.1.2. Equity -- 2.1.2.1. Defining equity in tax policy -- 2.1.2.2. Horizontal equity -- 2.1.2.3. Vertical equity -- 2.1.2.4. Legitimacy -- 2.1.2.5. Inter-nation equity -- 2.1.3. Economic efficiency -- 2.1.3.1. Defining economic efficiency for tax policy -- 2.1.3.2. Neutrality -- 2.1.3.3. Stability -- 2.1.3.4. Simplicity -- 2.1.3.5. Productivity -- 2.1.3.6. Sufficiency -- 2.1.4. Administrability -- 2.1.4.1. Defining the administrability of tax policy -- 2.1.4.2. Certainty, transparency, accountability and legality -- 2.1.4.3. Collection cost/tax yield -- 2.1.4.4. Simplicity -- 2.1.4.5. Enforceability -- 2.1.4.6. Information security and confidentiality -- 2.1.5. Coherence -- 2.1.5.1. Defining coherence -- 2.1.5.2. Interaction within and between taxes -- 2.1.5.3. Broad base -- 2.1.5.4. Tax mix -- 2.1.5.5. Adaptability and continuity -- 2.1.5.6. International coherence -- 2.1.6. Challenges in application -- 2.1.6.1. Tax mix to be relevant -- 2.1.6.2. Understanding the purpose of the tax -- 2.1.6.3. Developing versus developed countries -- 2.1.6.4. Reliance on external reference points -- 2.2. Economics and tax policy -- 2.3. Rule of Law -- 2.3.1. Introduction and rationale for the Rule of Law -- 2.3.2. Functioning and presence of the Rule of Law in a legal system -- 2.3.3. Nature and features of the Rule of Law -- 2.3.4. "No taxation without representation".
2.3.5. Certainty: Interpretation of law -- 2.3.6. The principle of legality -- 2.3.7. Law - not discretion - and the exercise of public power -- 2.3.8. Equity in tax law -- 2.3.8.1. Justice, fairness and ability to pay -- 2.3.8.2. Non-discrimination -- 2.3.9. Other aspects of the Rule of Law -- 2.3.9.1. Dispute resolution and fair trial -- 2.3.9.2. International law -- Chapter 3: Legal Systems -- 3.1. Common law -- 3.1.1. Introduction and features -- 3.1.2. Territorial reach of English common law -- 3.1.3. Commercial and tax law in common law countries -- 3.1.4. Sources of tax law and rules of precedent -- 3.1.5. Interpretation of tax law -- 3.1.6. Relation of tax law to the general legal framework -- 3.2. Civil law -- 3.2.1. Introduction and features -- 3.2.2. Territorial reach of civil law -- 3.2.3. Commercial and tax law in civil law countries -- 3.2.4. Sources of tax law and the rule of precedent -- 3.2.5. Interpretation of tax law -- 3.2.6. Relationship between tax law and the general legal framework -- 3.3. Mixed legal systems -- 3.3.1. Introduction and features -- 3.3.2. Commercial and tax law -- 3.4. Supranational law and international institutions -- 3.4.1. Introduction -- 3.4.2. Supranational law and tax law -- 3.4.3. International institutions and tax law -- 3.4.4. The impact of hybridization and pluralism on tax law -- Chapter 4: Substantive Tax Law -- 4.1. Introduction -- 4.2. Institutional design -- 4.2.1. Federal versus central (unitary) systems -- 4.2.1.1. Introduction -- 4.2.1.2. Federal systems -- 4.2.1.3. Central systems -- 4.2.2. Regional integration -- 4.2.3. Division of powers -- 4.2.3.1. Overview -- 4.2.3.2. Legislative powers -- 4.2.3.3. Executive powers -- 4.2.3.4. Judicial powers -- 4.2.4. The making of tax policy -- 4.3. Tax system design -- 4.3.1. Who will be taxed? -- 4.3.1.1. Natural persons.
4.3.1.2. Corporate entities -- 4.3.1.3. Transparent entities -- 4.3.1.4. Permanent establishments -- 4.3.1.5. Geographical scope -- 4.3.2. What will be taxed? -- 4.3.2.1. Income -- 4.3.2.2. Wealth -- 4.3.2.3. Transactions -- 4.3.2.4. Consumption or use -- 4.3.2.5. Net or gross basis -- 4.3.2.6. The influence of accounting principles on tax law -- 4.3.3. When will it be taxed? -- 4.3.3.1. Direct taxes -- 4.3.3.2. Indirect taxes -- 4.3.3.3. Transactional -- 4.3.4. How will tax be collected? -- 4.3.4.1. Employment -- 4.3.4.2. Business or other income -- 4.3.4.3. Withholdings -- 4.3.4.4. Indirect taxes -- 4.3.4.5. Cross-border assistance -- 4.3.5. Administration of tax collection -- 4.3.6. How do you deal with avoidance and evasion? -- 4.3.6.1. SAARs -- 4.3.6.2. GAARs -- 4.3.6.3. TAARs -- 4.3.6.4. Amnesties and voluntary disclosure schemes -- 4.3.7. Treaties -- Chapter 5: Procedural Tax Law -- 5.1. The general framework of tax procedures -- 5.1.1. The structure of tax procedures -- 5.1.1.1. Instrumental function in the exercise of taxing powers by means of tax collection -- 5.1.1.2. Administrative and judicial tax procedures -- 5.1.2. The principles of tax procedures -- 5.1.2.1. Fairness and legal protection -- 5.1.2.2. The four foundation principles of fair tax procedures -- 5.1.2.2.1. The principle of proportionality -- 5.1.2.2.2. The prohibition of double jeopardy -- 5.1.2.2.3. The right to be heard -- 5.1.2.2.4. The right to not self-incriminate -- 5.2. Administrative tax procedures -- 5.2.1. Tax rulings -- 5.2.1.1. Features, functions, effects and legal basis -- 5.2.1.2. The effects of tax rulings and their relationship with other tax procedures -- 5.2.2. Tax assessment -- 5.2.2.1. Self-assessment versus assessment of tax by tax authorities: Features, functions, effects and legal basis -- 5.2.2.2. Relationship with other tax procedures.
5.2.3. Tax audits -- 5.2.3.1. Structure and goals -- 5.2.3.2. Preliminary phase -- 5.2.3.3. Main types -- 5.2.3.4. Core phase -- 5.2.3.5. Tax notice -- 5.2.4. Tax collection -- 5.2.4.1. Collection through third parties -- 5.2.4.2. Voluntary payments by the taxpayer -- 5.2.4.3. Forcible collection -- 5.2.5. Tax refunds -- 5.2.5.1. Main features -- 5.2.5.2. Procedural aspects -- 5.2.5.2.1. Tax refunds -- 5.2.5.2.2. Tax reimbursements -- 5.3. Reviews and appeals -- 5.3.1. Administrative reviews -- 5.3.1.1. Self-correction and administrative reviews -- 5.3.1.2. The taxpayer and administrative reviews -- 5.3.1.3. The relationship between administrative reviews and judicial appeals -- 5.3.2. Judicial appeals -- 5.3.2.1. The system and function of judicial appeals -- 5.3.2.2. Judicial actions in tax matters -- 5.3.2.3. Judicial appeals involving several taxpayers -- 5.3.2.4. The jurisdiction of courts in tax matters and the dynamics of judicial appeals -- 5.3.2.5. The judicial decision -- 5.3.2.6. Appeals before higher judicial courts -- 5.3.3. Alternative tax dispute settlement procedures -- 5.3.3.1. The mechanisms for settling tax disputes -- 5.3.3.2. Conciliation -- 5.3.3.3. Mediation -- 5.3.3.4. Arbitration -- 5.4. The procedures for the settlement of cross-border tax disputes -- 5.4.1. The mutual agreement procedure -- 5.4.2. Arbitration -- 5.4.3. Their mutual relations -- 5.4.4. Relations with domestic administrative and judicial procedures -- Chapter 6: Sanctions -- 6.1. Introduction -- 6.2. Principles and corollaries -- 6.2.1. Introduction -- 6.2.2. Legality -- 6.2.3. Proportionality -- 6.2.4. Prohibition of double jeopardy -- 6.2.5. Individual culpability -- 6.2.6. Due process of law and its corollaries -- 6.3. General framework -- 6.3.1. Introduction -- 6.3.2. Objective and subjective element.
6.3.3. Responsibility of corporate officers for sanctions for legal entities -- 6.3.4. Codification -- 6.4. Classification -- 6.4.1. Introduction -- 6.4.2. According to the nature -- 6.4.3. According to the need for a material result -- 6.4.4. In respect of the person -- 6.4.5. In respect of the underlying protected value -- 6.5. Infringements -- 6.5.1. Introduction -- 6.5.2. Failure to pay taxes in due time -- 6.5.3. Obligations regarding reporting and other formal obligations -- 6.5.3.1. In general -- 6.5.3.2. Tax returns -- 6.5.4. Obligations regarding documentation and accounts -- 6.5.4.1. Bookkeeping and invoices -- 6.5.4.2. Transfer pricing documentation -- 6.5.4.3. Omissions or false documents/declarations -- 6.5.4.4. Failure to use approved forms or other documents -- 6.5.4.5. Failure to display certificates of payment of taxes -- 6.5.4.6. Accounting software -- 6.5.5. Obligations regarding due cooperation -- 6.5.6. Other infringements -- 6.5.6.1. Mandatory use of bank accounts -- 6.5.6.2. Appointment of legal representatives -- 6.5.6.3. Withholding agents or other related parties -- 6.5.6.4. Transfer of money abroad -- 6.5.7. Infringements by tax authorities or other public servants -- 6.6. Sanctions -- 6.6.1. Main sanctions -- 6.6.2. Ancillary sanctions -- 6.6.3. Sanctions and interest -- 6.7. Determination of the sanction -- 6.7.1. Introduction -- 6.7.2. Abstract framework -- 6.7.3. Adjusting the framework -- 6.7.4. Determination of specific amount -- 6.8. Exclusion or reduction of the sanction -- 6.8.1. Exclusion of punishment -- 6.8.2. Waiver of the sanction -- 6.8.3. Self-disclosure schemes -- 6.8.4. Settlements -- 6.9. Suspension -- 6.9.1. Suspension of the determination of a sanction -- 6.9.2. Suspension of the application of a sanction -- 6.10. Extinction -- Bibliography -- Books and Journals -- Other.
Record Nr. UNINA-9910793894503321
Pistone Pasquale  
Amsterdam, The Netherlands : , : IBFD, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Autore Pistone Pasquale
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , [2019]
Descrizione fisica 1 online resource (197 pages)
Disciplina 343.04
Soggetto topico Taxation - Law and legislation
Tax administration and procedure
ISBN 90-8722-538-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Title -- Copyright -- Production of this Work -- Preface -- Chapter 1: Introduction to Tax Policy -- 1.1. Fiscal policy and tax policy -- 1.2. The budgetary balance of tax, debt and expenditure in fiscal policy -- 1.3. Policy principles for a state to raise taxation -- 1.3.1. What is a tax? -- 1.3.2. Theories justifying taxation -- 1.3.3. Justifying taxation through its use -- Chapter 2: Principles of Taxation -- 2.1. Features of a good tax policy -- 2.1.1. Introduction -- 2.1.2. Equity -- 2.1.2.1. Defining equity in tax policy -- 2.1.2.2. Horizontal equity -- 2.1.2.3. Vertical equity -- 2.1.2.4. Legitimacy -- 2.1.2.5. Inter-nation equity -- 2.1.3. Economic efficiency -- 2.1.3.1. Defining economic efficiency for tax policy -- 2.1.3.2. Neutrality -- 2.1.3.3. Stability -- 2.1.3.4. Simplicity -- 2.1.3.5. Productivity -- 2.1.3.6. Sufficiency -- 2.1.4. Administrability -- 2.1.4.1. Defining the administrability of tax policy -- 2.1.4.2. Certainty, transparency, accountability and legality -- 2.1.4.3. Collection cost/tax yield -- 2.1.4.4. Simplicity -- 2.1.4.5. Enforceability -- 2.1.4.6. Information security and confidentiality -- 2.1.5. Coherence -- 2.1.5.1. Defining coherence -- 2.1.5.2. Interaction within and between taxes -- 2.1.5.3. Broad base -- 2.1.5.4. Tax mix -- 2.1.5.5. Adaptability and continuity -- 2.1.5.6. International coherence -- 2.1.6. Challenges in application -- 2.1.6.1. Tax mix to be relevant -- 2.1.6.2. Understanding the purpose of the tax -- 2.1.6.3. Developing versus developed countries -- 2.1.6.4. Reliance on external reference points -- 2.2. Economics and tax policy -- 2.3. Rule of Law -- 2.3.1. Introduction and rationale for the Rule of Law -- 2.3.2. Functioning and presence of the Rule of Law in a legal system -- 2.3.3. Nature and features of the Rule of Law -- 2.3.4. "No taxation without representation".
2.3.5. Certainty: Interpretation of law -- 2.3.6. The principle of legality -- 2.3.7. Law - not discretion - and the exercise of public power -- 2.3.8. Equity in tax law -- 2.3.8.1. Justice, fairness and ability to pay -- 2.3.8.2. Non-discrimination -- 2.3.9. Other aspects of the Rule of Law -- 2.3.9.1. Dispute resolution and fair trial -- 2.3.9.2. International law -- Chapter 3: Legal Systems -- 3.1. Common law -- 3.1.1. Introduction and features -- 3.1.2. Territorial reach of English common law -- 3.1.3. Commercial and tax law in common law countries -- 3.1.4. Sources of tax law and rules of precedent -- 3.1.5. Interpretation of tax law -- 3.1.6. Relation of tax law to the general legal framework -- 3.2. Civil law -- 3.2.1. Introduction and features -- 3.2.2. Territorial reach of civil law -- 3.2.3. Commercial and tax law in civil law countries -- 3.2.4. Sources of tax law and the rule of precedent -- 3.2.5. Interpretation of tax law -- 3.2.6. Relationship between tax law and the general legal framework -- 3.3. Mixed legal systems -- 3.3.1. Introduction and features -- 3.3.2. Commercial and tax law -- 3.4. Supranational law and international institutions -- 3.4.1. Introduction -- 3.4.2. Supranational law and tax law -- 3.4.3. International institutions and tax law -- 3.4.4. The impact of hybridization and pluralism on tax law -- Chapter 4: Substantive Tax Law -- 4.1. Introduction -- 4.2. Institutional design -- 4.2.1. Federal versus central (unitary) systems -- 4.2.1.1. Introduction -- 4.2.1.2. Federal systems -- 4.2.1.3. Central systems -- 4.2.2. Regional integration -- 4.2.3. Division of powers -- 4.2.3.1. Overview -- 4.2.3.2. Legislative powers -- 4.2.3.3. Executive powers -- 4.2.3.4. Judicial powers -- 4.2.4. The making of tax policy -- 4.3. Tax system design -- 4.3.1. Who will be taxed? -- 4.3.1.1. Natural persons.
4.3.1.2. Corporate entities -- 4.3.1.3. Transparent entities -- 4.3.1.4. Permanent establishments -- 4.3.1.5. Geographical scope -- 4.3.2. What will be taxed? -- 4.3.2.1. Income -- 4.3.2.2. Wealth -- 4.3.2.3. Transactions -- 4.3.2.4. Consumption or use -- 4.3.2.5. Net or gross basis -- 4.3.2.6. The influence of accounting principles on tax law -- 4.3.3. When will it be taxed? -- 4.3.3.1. Direct taxes -- 4.3.3.2. Indirect taxes -- 4.3.3.3. Transactional -- 4.3.4. How will tax be collected? -- 4.3.4.1. Employment -- 4.3.4.2. Business or other income -- 4.3.4.3. Withholdings -- 4.3.4.4. Indirect taxes -- 4.3.4.5. Cross-border assistance -- 4.3.5. Administration of tax collection -- 4.3.6. How do you deal with avoidance and evasion? -- 4.3.6.1. SAARs -- 4.3.6.2. GAARs -- 4.3.6.3. TAARs -- 4.3.6.4. Amnesties and voluntary disclosure schemes -- 4.3.7. Treaties -- Chapter 5: Procedural Tax Law -- 5.1. The general framework of tax procedures -- 5.1.1. The structure of tax procedures -- 5.1.1.1. Instrumental function in the exercise of taxing powers by means of tax collection -- 5.1.1.2. Administrative and judicial tax procedures -- 5.1.2. The principles of tax procedures -- 5.1.2.1. Fairness and legal protection -- 5.1.2.2. The four foundation principles of fair tax procedures -- 5.1.2.2.1. The principle of proportionality -- 5.1.2.2.2. The prohibition of double jeopardy -- 5.1.2.2.3. The right to be heard -- 5.1.2.2.4. The right to not self-incriminate -- 5.2. Administrative tax procedures -- 5.2.1. Tax rulings -- 5.2.1.1. Features, functions, effects and legal basis -- 5.2.1.2. The effects of tax rulings and their relationship with other tax procedures -- 5.2.2. Tax assessment -- 5.2.2.1. Self-assessment versus assessment of tax by tax authorities: Features, functions, effects and legal basis -- 5.2.2.2. Relationship with other tax procedures.
5.2.3. Tax audits -- 5.2.3.1. Structure and goals -- 5.2.3.2. Preliminary phase -- 5.2.3.3. Main types -- 5.2.3.4. Core phase -- 5.2.3.5. Tax notice -- 5.2.4. Tax collection -- 5.2.4.1. Collection through third parties -- 5.2.4.2. Voluntary payments by the taxpayer -- 5.2.4.3. Forcible collection -- 5.2.5. Tax refunds -- 5.2.5.1. Main features -- 5.2.5.2. Procedural aspects -- 5.2.5.2.1. Tax refunds -- 5.2.5.2.2. Tax reimbursements -- 5.3. Reviews and appeals -- 5.3.1. Administrative reviews -- 5.3.1.1. Self-correction and administrative reviews -- 5.3.1.2. The taxpayer and administrative reviews -- 5.3.1.3. The relationship between administrative reviews and judicial appeals -- 5.3.2. Judicial appeals -- 5.3.2.1. The system and function of judicial appeals -- 5.3.2.2. Judicial actions in tax matters -- 5.3.2.3. Judicial appeals involving several taxpayers -- 5.3.2.4. The jurisdiction of courts in tax matters and the dynamics of judicial appeals -- 5.3.2.5. The judicial decision -- 5.3.2.6. Appeals before higher judicial courts -- 5.3.3. Alternative tax dispute settlement procedures -- 5.3.3.1. The mechanisms for settling tax disputes -- 5.3.3.2. Conciliation -- 5.3.3.3. Mediation -- 5.3.3.4. Arbitration -- 5.4. The procedures for the settlement of cross-border tax disputes -- 5.4.1. The mutual agreement procedure -- 5.4.2. Arbitration -- 5.4.3. Their mutual relations -- 5.4.4. Relations with domestic administrative and judicial procedures -- Chapter 6: Sanctions -- 6.1. Introduction -- 6.2. Principles and corollaries -- 6.2.1. Introduction -- 6.2.2. Legality -- 6.2.3. Proportionality -- 6.2.4. Prohibition of double jeopardy -- 6.2.5. Individual culpability -- 6.2.6. Due process of law and its corollaries -- 6.3. General framework -- 6.3.1. Introduction -- 6.3.2. Objective and subjective element.
6.3.3. Responsibility of corporate officers for sanctions for legal entities -- 6.3.4. Codification -- 6.4. Classification -- 6.4.1. Introduction -- 6.4.2. According to the nature -- 6.4.3. According to the need for a material result -- 6.4.4. In respect of the person -- 6.4.5. In respect of the underlying protected value -- 6.5. Infringements -- 6.5.1. Introduction -- 6.5.2. Failure to pay taxes in due time -- 6.5.3. Obligations regarding reporting and other formal obligations -- 6.5.3.1. In general -- 6.5.3.2. Tax returns -- 6.5.4. Obligations regarding documentation and accounts -- 6.5.4.1. Bookkeeping and invoices -- 6.5.4.2. Transfer pricing documentation -- 6.5.4.3. Omissions or false documents/declarations -- 6.5.4.4. Failure to use approved forms or other documents -- 6.5.4.5. Failure to display certificates of payment of taxes -- 6.5.4.6. Accounting software -- 6.5.5. Obligations regarding due cooperation -- 6.5.6. Other infringements -- 6.5.6.1. Mandatory use of bank accounts -- 6.5.6.2. Appointment of legal representatives -- 6.5.6.3. Withholding agents or other related parties -- 6.5.6.4. Transfer of money abroad -- 6.5.7. Infringements by tax authorities or other public servants -- 6.6. Sanctions -- 6.6.1. Main sanctions -- 6.6.2. Ancillary sanctions -- 6.6.3. Sanctions and interest -- 6.7. Determination of the sanction -- 6.7.1. Introduction -- 6.7.2. Abstract framework -- 6.7.3. Adjusting the framework -- 6.7.4. Determination of specific amount -- 6.8. Exclusion or reduction of the sanction -- 6.8.1. Exclusion of punishment -- 6.8.2. Waiver of the sanction -- 6.8.3. Self-disclosure schemes -- 6.8.4. Settlements -- 6.9. Suspension -- 6.9.1. Suspension of the determination of a sanction -- 6.9.2. Suspension of the application of a sanction -- 6.10. Extinction -- Bibliography -- Books and Journals -- Other.
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Amsterdam, The Netherlands : , : IBFD, , [2019]
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