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Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Autore Lazarov Ivan
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (330 pages)
Collana IBFD Doctoral
Soggetto topico Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries
Direct taxation - Law and legislation - European Union countries
Fraude fiscale - Pays de l'Union européenne
Corporations - Taxation - Law and legislation
Tax evasion
Soggetto genere / forma Academic theses.
Thèses et écrits académiques.
ISBN 90-8722-743-4
90-8722-742-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions.
6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910795866703321
Lazarov Ivan  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
Autore Lazarov Ivan
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (330 pages)
Disciplina 343.2404
Collana IBFD Doctoral
Soggetto topico Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries
Direct taxation - Law and legislation - European Union countries
Fraude fiscale - Pays de l'Union européenne
Corporations - Taxation - Law and legislation
Tax evasion
Soggetto genere / forma Academic theses.
Thèses et écrits académiques.
ISBN 90-8722-743-4
90-8722-742-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions.
6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910813632503321
Lazarov Ivan  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Base Erosion and Profit Shifting
Base Erosion and Profit Shifting
Autore Oguttu Annet Wanyana
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Descrizione fisica 1 online resource (753 pages)
Disciplina 343.05267
Soggetto topico Transfer pricing - Taxation - Law and legislation - Africa
International business enterprises - Taxation - Law and legislation - Africa
Tax administration and procedure - International cooperation
Tax evasion - Africa - Prevention
Tax evasion - Law and legislation - Africa
ISBN 9789087227180
9087227183
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- List of Contributors -- Foreword -- Preface -- Acknowledgements -- Table of Contents -- Introduction -- Abbreviations -- Part 1 Setting the Scene -- Chapter 1 Domestic Resource Mobilization and Introductory Remarks on BEPS -- 1.1. The need for domestic resource mobilization in Africa -- 1.2. The role of corporate tax in ensuring domestic resource mobilization in Africa -- 1.3. The stumbling blocks to mobilizing revenue from multinational companies in Africa -- 1.3.1. Illicit financial flows -- 1.3.2. Tax avoidance -- 1.4. Meaning of BEPS -- 1.5. Distinguishing BEPS from illicit financial flows -- 1.6. The causes of BEPS -- 1.7. The fiscal consequences of BEPS -- 1.8. OECD recommendations to curtail BEPS -- 1.9. Overview -- Chapter 2 Base Erosion and Profit Shifting in Africa -- 2.1. Background -- 2.2. Factors that exacerbate BEPS in Africa -- 2.2.1. Lack of relevant legislation in place or clear understanding of how such legislation operates -- 2.2.2. Limited tax administrative capacity -- 2.3. Criticisms of the OECD BEPS Project -- 2.4. How should Africa respond to the OECD BEPS Project? -- 2.5. Initiatives in Africa responding to the OECD BEPS Project -- 2.5.1. Initiatives by African regional bodies -- 2.5.2. Notable BEPS initiatives at national level -- 2.6. International initiatives that African countries should embrace to improve their tax systems and administrative capacities -- 2.6.1. OECD initiatives on BEPS that can benefit Africa -- 2.6.2. G20 Development Working Group initiatives on BEPS in Africa -- 2.6.3. The Platform for Collaboration on Tax -- 2.6.4. United Nations initiatives on BEPS -- 2.7. BEPS Action Points that are of priority to most African countries -- 2.8. Policy perspectives African countries should consider before adopting the OECD's BEPS measures -- 2.9. The OECD Inclusive Framework.
2.10. OECD recommendations on how the BEPS Action Points are to be implemented -- 2.10.1. Minimum standards -- 2.10.2. Common approaches and best practices for domestic law -- 2.10.3. Action Points that reinforce international standards -- 2.10.4. Analytical reports -- 2.11. Overview -- Part 2 Measures Containing Minimum Standards -- Chapter 3 Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance - Action 5 -- 3.1. Background -- 3.2. Key considerations under Action 5 -- 3.2.1. The substantial activity requirement -- 3.2.2. Improving transparency, including compulsory spontaneous information exchange on rulings related to preferential regimes -- 3.2.3. OECD Inclusive Frame work Peer Review of Action 5 -- 3.3. Preferential tax regimes in Africa -- 3.3.1. Mauritius's tax regimes -- 3.3.2. South Africa's headquarter company regime -- 3.3.3. Botswana's intermediary holding company regime -- 3.3.4. Seychelles's international business companies and special licence companies -- 3.3.5. Liberia's shipping regime -- 3.4. Special economic zones in Africa -- 3.5. What should Africa's policy approach be regarding preferential tax regimes? -- 3.6. Tax incentives and BEPS In Africa -- 3.6.1. Why do countries grant tax incentives? -- 3.6.2. Strategic tax incentives -- 3.6.3. Unstrategic tax incentives -- 3.6.4. Factors that cause unstrategic tax incentives to be granted -- 3.6.5. Addressing unstrategic tax incentives at the domestic level -- 3.6.5.1. Guidance on the design of tax incentives -- 3.6.5.2. Guidance on the governance of tax incentives -- 3.6.6. Addressing unstrategic tax incentives at the international level: Harmful tax competition and the race to the bottom -- 3.6.6.1. Tax coordination -- 3.6.6.2. Challenges that tax coordination in regional agreements may present -- 3.7. Overview.
Chapter 4 Preventing Treaty Abuse - Action 6 -- 4.1. Background -- 4.2. Measures that have been employed to prevent treaty shopping -- 4.3. Factors that encourage treaty shopping in Africa -- 4.3.1. Tax treaty negotiation dynamics that contribute to treaty shopping in Africa -- 4.3.2. Treaties signed with low-tax jurisdictions -- 4.3.3. Tax treaties with low or zero withholding tax rates -- 4.3.4. Abuse of tax treaties with tax sparing provisions -- 4.4. OECD BEPS recommendations on preventing treaty abuse and how they could be applied by African countries -- 4.4.1. General -- 4.4.2. Addressing treaty abuse where a person circumvents domestic tax law to gain treaty benefits -- 4.4.2.1. Use of domestic anti-abuse provisions in Africa: Examples -- 4.4.2.2. Use of domestic anti-abuse provisions in Africa: Concerns about treaty override -- 4.4.3. Addressing treaty abuse where a person circumvents treaty limitations -- 4.4.3.1. Effecting changes to treaty preambles in Africa -- 4.4.3.2. Use of the LOB provision in African treaties -- 4.4.3.3. Use of the PPT in African treaties -- 4.5. BEPS Action 6 and the multilateral instrument -- 4.6. OECD peer review of the Action 6 minimum standard -- 4.7. BEPS measures to deal with specific treaty abuse schemes -- 4.7.1. Treaty abuse involving dual-resident entities -- 4.7.2. Treaty abuse and dividend transfer schemes -- 4.7.3. Circumventing CGT due to lack of domestic meaning of "immovable property" -- 4.7.4. Circumventing CGT by indirectly transferring assets to low-tax jurisdictions -- 4.8. Tax policy considerations that countries ought to consider before entering into a tax treaty -- 4.8.1. IMF recommendations -- 4.8.2. OECD recommendations -- 4.9. Overview of measures taken by some African countries to review their tax treaty policies.
4.10. Treaty-related BEPS matters that are relevant to developing countries but were not dealt with under the BEPS Project -- 4.10.1. BEPS and the allocation of taxing rights between residence and source states -- 4.10.2. Potential BEPS issues in treaties with MFN clauses -- 4.11. Overview -- Chapter 5 Re-Examining Transfer Pricing Documentation - Action 13 -- 5.1. Introduction -- 5.2. OECD's earlier corporate transparency initiatives -- 5.3. Ensuring transparency under Action 13 -- 5.3.1. Action 13 global documentation structure for corporate transparency -- 5.3.2. Advantages of the three-tier reporting structure and CbC reporting in particular -- 5.3.3. Limits to the use of CbC reports -- 5.4. CbC filing mechanisms and obligations for MNEs -- 5.5. Recommendations to mitigate the compliance burdens of MNEs -- 5.6. Requirements for countries to be able to exchange and receive CbC reports -- 5.7. Mechanism to monitor implementation of CbCR: The OECD Inclusive Framework -- 5.8. Implementing CbCR in Africa -- 5.8.1. General outlook -- 5.8.2. OECD Peer Review (Phase 1) -- 5.9. OECD peer review (Phase 2 and Phase 3) -- 5.10. Implementing CbCR in Africa: Challenges and recommendations -- 5.10.1. The cumbersome conditions to receive and exchange information -- 5.10.2. The high reporting threshold -- 5.10.3. Dilution of the criteria for CbCR -- 5.10.4. Tax authorities have no powers to ask for CbC reports -- 5.10.5. The volume of CbC report information to be processed and its impact on countries' risk assessment cycles -- 5.10.6. Impact of currency fluctuations on the reporting threshold -- 5.10.7. Issues regarding reporting taxes paid on a cash or accrual basis -- 5.10.8. Lack of clear and uniform penalties for non-compliance -- 5.10.9. Challenges that inconsistent rules may pose.
5.10.10. African countries with no MNE groups headquartered in their jurisdiction -- 5.11. The case for making CbCR public -- 5.11.1. The growing international support for CbCR -- 5.11.2. Public CbCR will level the playing field for all countries to benefit from it -- 5.11.3. Improve the capacity of tax administrations to monitor BEPS -- 5.11.4. Public accountability -- 5.11.5. Informed responsible investment -- 5.12. Overview -- Chapter 6 Improving Dispute Resolution - Action 14 -- 6.1. Introduction -- 6.2. The mutual agreement procedure -- 6.3. How effective has MAP been in resolving treaty disputes? -- 6.4. Making dispute resolution mechanisms more effective under Action 14 -- 6.4.1. The minimum standard on dispute resolution -- 6.4.2. MAP best practices recommended by the OECD -- 6.4.3. Commitments to mandatory binding arbitration -- 6.5. Challenges of the MAP in Africa -- 6.5.1. Affordability of MAP -- 6.5.2. Concerns regarding signing up to binding arbitration clauses in Africa -- 6.5.3. The impact of arbitration in BITs on tax treaty disputes -- 6.5.4. The MAP and concerns about corresponding transfer pricing adjustments -- 6.5.5. Examples of ineffectiveness of MAP in South Africa' streaties with other African countries -- 6.6. OECD Inclusive Framework peer review of Action 14 in Africa -- 6.7. UN guidance on the MAP for developing countries -- 6.8. Overview -- Part 3 Measures Advocating Common Approaches and Best Practices -- Chapter 7 Neutralizing the Effects of Hybrid Mismatch Arrangements - Action 2 -- 7.1. Introduction -- 7.2. Hybrid entities -- 7.2.1. Hybrid entity mismatches in Africa -- 7.2.2. Addressing hybrid entity mismatches -- 7.3. Dual resident entities -- 7.3.1. General -- 7.3.2. Addressing dual resident entity mismatches -- 7.4. Hybrid instruments -- 7.4.1. Hybrid instrument mismatches in Africa.
7.4.2. Addressing hybrid instrument mismatches.
Altri titoli varianti Base Erosion and Profit Shifting
Record Nr. UNINA-9911011668803321
Oguttu Annet Wanyana  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2021
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Computation of taxable business profits : book-tax conformity and other issues : 2023 EATLP Congress Luxembourg, 8-10 June 2023 / / editor: Andrés Báez Moreno
Computation of taxable business profits : book-tax conformity and other issues : 2023 EATLP Congress Luxembourg, 8-10 June 2023 / / editor: Andrés Báez Moreno
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2024
Descrizione fisica 1 online resource (813 pages)
Altri autori (Persone) AguiarNina
Collana EATLP International Tax Series
Soggetto topico Corporate profits - Taxation - Law and legislation - European Union countries
Corporations - Taxation - Law and legislation - European Union countries
Taxation - Law and legislation - European Union countries
ISBN 9789087228965
9789087228972
9789087228828
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright Page -- Preface -- About the Editor -- About the Authors -- Table of Contents -- Part I: General Report -- Chapter 1: Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues -- 1.1. Book-tax conformity: A universal problem with (quasi)universal solutions and a very asymmetric level of academic discussion -- 1.2. Financial statements and the computation of taxable business profits: Legal and factual links -- 1.2.1. Normative connections between accounting and tax rules in the calculation of taxable business profits: Material, formal and reverse dependence -- 1.2.1.1. Material dependence between accounting rules and tax rules in the computation of taxable business profits: Legal formulation, policy reasons and scope -- 1.2.1.1.1. Material dependence: Legal formulation -- 1.2.1.1.2. Material dependence: Policy reasons -- 1.2.1.1.3. Material dependence: Referred accounting rules -- 1.2.1.2. Formal dependence between accounting profits or loss figures and taxable business profits: Legal formulation and policy reasons -- 1.2.1.3. Legal reverse dependence: Legal formulation, policy reasons and scope -- 1.2.2. Factual connections between accounting and tax rules in the calculation of taxable business profits -- 1.3. Particular commercial and tax accounting issues -- 1.3.1. Elements of financial statements that relate to a reporting entity’s financial position and financial performance -- 1.3.1.1. Assets: Recognition and attribution -- 1.3.1.1.1. Recognition of assets -- 1.3.1.1.2. Attribution of assets -- 1.3.1.2. Liabilities and provisions: Recognition and measurement -- 1.3.2. Elements of financial statements that relate to a reporting entity’s financial performance -- 1.3.2.1. Income (revenue) -- 1.3.2.2. Expenses -- 1.3.3. Valuation/measurement -- 1.3.3.1. Valuation at recognition (historical cost)
Record Nr. UNINA-9911007451803321
Amsterdam : , : IBFD Publications USA, Incorporated, , 2024
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Cross-Border Juridical VAT Double Taxation in the Framework of European Law
Cross-Border Juridical VAT Double Taxation in the Framework of European Law
Autore Streicher Annika
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Descrizione fisica 1 online resource (285 pages)
Disciplina 343.240526
Collana WU - Tax Law and Policy Series
ISBN 90-8722-843-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover page -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- 1.1. Setting the scene -- 1.2. The economic impact of VAT disputes -- 1.3. EU Commission action on VAT double taxation -- 1.4. VAT double taxation in ECJ jurisprudence -- 1.5. Aim of the book -- 1.6. Structure of the book -- Chapter 2: The Concept of VAT Double Taxation -- 2.1. Outline -- 2.2. Definition of VAT double taxation -- 2.2.1. Definition of double taxation in the direct tax sphere -- 2.2.2. Juridical and economic double taxation in VAT -- 2.2.3. The term "double taxation" in the VAT Directive -- 2.2.4. VAT double non-taxation -- 2.3. Constellations in which VAT double taxation can arise -- 2.4. Causes of juridical VAT double taxation -- 2.4.1. Underlying concepts causing double taxation in direct tax and VAT -- 2.4.2. Intra-EU constellations -- 2.4.2.1. Two categories of causes for VAT double taxation -- 2.4.2.2. Double taxation due to divergent rules -- 2.4.2.2.1. Diverging domestic implementation of VAT rules -- 2.4.2.2.2. Limits to harmonization -- 2.4.2.3. Double taxation despite identical rules -- 2.4.2.3.1. Diverging interpretation of identical rules -- 2.4.2.3.2. Differing assessments of the facts of a case -- 2.4.3. Mixed constellations -- 2.4.3.1. Double taxation due to divergent rules -- 2.4.3.2. Double taxation despite identical rules -- 2.4.4. Interim conclusion -- Chapter 3: Existing VAT Dispute Resolution Mechanisms -- 3.1. Outline -- 3.2. Dispute prevention and dispute resolution -- 3.3. Mechanisms in domestic law -- 3.3.1. Unilateral waiver of taxing rights -- 3.3.2. Domestic court proceedings -- 3.3.3. Domestic arbitration -- 3.4. Mechanisms in EU law -- 3.4.1. Preliminary ruling procedure -- 3.4.2. Infringement procedure.
3.4.3. Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of VAT -- 3.4.4. SOLVIT -- 3.5. Mechanisms based in EU and international law inapplicable in VAT -- 3.6. Interim conclusion -- Chapter 4: Prohibition of VAT Double Taxation under Article 110 of the TFEU and the EU Fundamental Freedoms -- 4.1. Outline -- 4.2. Putting VAT double taxation into boxes -- 4.2.1. Category 1: Provisions in the VAT Directive -- 4.2.2. Category 2: Diverging domestic implementation of provisions of the VAT Directive through an incorrect domestic implementation of the Directive -- 4.2.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.2.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.2.5. Category 5: VAT double taxation in mixed constellations -- 4.3. Prohibition of juridical VAT double taxation under the fundamental freedoms and article 110 of the TFEU -- 4.3.1. Article 110 of the TFEU -- 4.3.1.1. Aim and scope -- 4.3.1.2. Article 110(1) of the TFEU: Discrimination of similar products -- 4.3.1.3. Article 110(2) of the TFEU: Protectionism in favour of domestic products -- 4.3.2. The free movement of goods and the freedom to provide services -- 4.3.2.1. Free movement of goods: Articles 30, 34 and 35 of the TFEU -- 4.3.2.2. Freedom to provide services: Article 56 of the TFEU -- 4.3.3. Relationship between article 110 of the TFEU and the free movement of goods and the freedom to provide services -- 4.3.4. VAT double taxation as an infringement of article 110 of the TFEU? -- 4.3.4.1. ECJ Schul I -- 4.3.4.2. ECJ Schul II -- 4.3.4.3. Schul jurisprudence in later case law -- 4.3.4.4. Can a prohibition of juridical VAT double taxation be derived from ECJ case law on article 110 of the TFEU?.
4.3.4.5. Practical application of Schul principles to juridical VAT double taxation -- 4.3.5. VAT double taxation as an infringement of the free movement of goods and the freedom to provide services? -- 4.3.5.1. Infringements of articles 34, 35 and 56 of the TFEU -- 4.3.5.1.1. Infringements of the fundamental freedoms in the tax sphere: Non-restriction or non-discrimination? -- 4.3.5.2. Double taxation as an infringement of the fundamental freedoms -- 4.3.5.3. Justification -- 4.3.5.3.1. Rule of reason (Cassis de Dijon rule) -- 4.3.5.3.2. Rule of reason in the direct tax area -- 4.3.5.3.3. Rule of reason in the indirect tax area -- 4.3.5.4. Proportionality -- 4.4. The hierarchy of EU legal norms -- 4.4.1. The shielding effect of secondary law -- 4.4.2. The method of consistent interpretation -- 4.5. Consequences for juridical VAT double taxation -- 4.5.1. Category 1: Provisions in the VAT Directive -- 4.5.2. Category 2: Diverging or incorrect domestic implementation of provisions of the VAT Directive -- 4.5.3. Category 3: Differing interpretations of the same provision, relevant concepts or differing assessments of factual circumstances -- 4.5.4. Category 4: Limits to harmonization - differing use of options granted by the Directive -- 4.5.5. Category 5: VAT double taxation in mixed constellations -- 4.6. Interim conclusion -- Chapter 5: Prohibition of VAT Double Taxation under the Charter of Fundamental Rights of the European Union -- 5.1. Outline -- 5.2. Applicability of the CFR in VAT -- 5.3. Article 20 of the CFR: Equality before the law -- 5.4. Article 16 of the CFR: Freedom to conduct a business -- 5.5. Article 17 of the CFR: Right to property -- 5.5.1. Personal scope -- 5.5.2. Substantive scope -- 5.5.2.1. The concept of property -- 5.5.2.2. Is taxation covered by the scope of article 17 of the CFR? -- 5.5.3. Infringement.
5.5.4. Justification -- 5.5.4.1. Testing scheme -- 5.5.4.2. Lawfulness -- 5.5.4.3. Public or general interest -- 5.5.4.4. Fair compensation -- 5.5.4.5. Proportionality -- 5.5.5. VAT double taxation as a violation of the right to property? -- 5.5.5.1. Infringement -- 5.5.5.1.1. Expropriation -- 5.5.5.1.2. Restriction of the exercise of property rights -- 5.5.5.2. Lawfulness -- 5.5.5.2.1. Lawful and unlawful double taxation -- 5.5.5.2.2. Lawful and unlawful double taxation in VAT -- 5.5.5.3. A multitude of actors and actions leading to a single infringement -- 5.5.5.4. Public or general interest -- 5.5.5.5. Proportionality -- 5.6. Interim conclusion -- Chapter 6: Potential New VAT Dispute Resolution Mechanisms and the Competence for their Adoption -- 6.1. Outline -- 6.2. Overview: Proposals -- 6.2.1. Insertion of a MAP/arbitration clause into the VAT Directive -- 6.2.2. Introduction of an individual right to refer cases to the ECJ -- 6.2.3. Conclusion of VAT treaties -- 6.3. Rules for the use of competences under articles 4 and 5 of the TEU -- 6.3.1. Articles 4(1) and 5(2) of the TEU: Conferral of competences -- 6.3.2. Article 5(3) of the TEU: Subsidiarity principle -- 6.3.3. Article 5(4) of the TEU: Proportionality principle -- 6.4. Internal EU competences -- 6.4.1. Internal and external aspects of EU competence -- 6.4.2. Types of internal competences -- 6.4.2.1. Exclusive competences pursuant to article 3(1) of the TFEU -- 6.4.2.2. Shared competences pursuant to article 4 of the TFEU -- 6.4.2.3. Supporting competences pursuant to article 6 of the TFEU -- 6.4.3. Article 113 of the TFEU: Harmonization of indirect taxation -- 6.5. Internal competence to implement VAT dispute resolution mechanisms -- 6.5.1. Proposal: Insertion of a MAP/arbitration clause into the VAT Directive.
6.5.1.1. Competence to insert a MAP/arbitration clause into the VAT Directive -- 6.5.1.1.1. Applicability of article 113 of the TFEU -- 6.5.1.1.2. Subsidiarity principle -- 6.5.1.1.3. Proportionality principle -- 6.5.1.2. Evaluation -- 6.5.2. Proposal: Introduction of an individual right to refer cases to the ECJ -- 6.5.2.1. Treaty amendment procedure -- 6.5.2.2. Evaluation -- 6.6. External EU competences -- 6.6.1. External competences pre-Lisbon: The implied powers doctrine -- 6.6.1.1. Origins of the implied powers doctrine -- 6.6.1.2. Existence of implied external competences -- 6.6.1.2.1. AETR-type competence -- 6.6.1.2.2. Opinion 1/76-type competence -- 6.6.1.3. Nature of implied external competences -- 6.6.1.3.1. AETR exclusivity -- 6.6.1.3.2. Exclusivity based on the necessity ratio of Opinion 1/76 -- 6.6.2. Codification of external competences in articles 3(2) and 216 of the TFEU -- 6.6.2.1. Relevance of pre-Lisbon case law -- 6.6.2.2. Article 216(1) of the TFEU -- 6.6.2.3. Article 3(2) of the TFEU -- 6.6.3. Shared external competences -- 6.6.4. Types of international agreements -- 6.7. External competences to implement VAT dispute resolution mechanisms -- 6.7.1. Existence of external EU competence for the conclusion of VAT treaties -- 6.7.2. Nature of the external EU competence -- 6.7.3. Evaluation -- 6.8. Interim conclusion -- Chapter 7: The Competence to Decide VAT Cases: Distribution of Competences between the ECJ and VAT Arbitration Panels -- 7.1. Outline -- 7.2. VAT arbitration in intra-EU constellations -- 7.2.1. The ECJ's exclusive jurisdiction -- 7.2.2. Balancing exclusive ECJ jurisdiction and VAT arbitration -- 7.3. VAT arbitration in mixed constellations -- 7.3.1. Opinion 1/17 and its effects on the ECJ's exclusive jurisdiction -- 7.3.2. Arbitration under the VAT treaty compatible with the ECJ's exclusive jurisdiction in VAT?.
7.4. Interim conclusion.
Record Nr. UNINA-9910861056103321
Streicher Annika  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Dispute Resolution under Tax Treaties and Beyond
Dispute Resolution under Tax Treaties and Beyond
Autore Maisto Guglielmo
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Descrizione fisica 1 online resource (1261 pages)
Disciplina 343.040269
Collana EC and International Tax Law Series
Soggetto topico Double taxation
Dispute resolution (Law)
ISBN 90-8722-855-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Part One: Paragraph 1 of Article 25 of the OECD Model -- Chapter 1: Paragraph 1 of Article 25 of the OECD Model - Persons Entitled to MAP -- 1.1. Introduction -- 1.2. Persons entitled to make the MAP request in transfer pricing situations where two separate taxpayers are involved -- 1.3. To which competent authority should the request be made, considering the difference between the wording of article 25(1) under the OECD Model (2017) and the UN Model (2017)? -- Chapter 2: Actions of One or Both Contracting States -- 2.1. Introduction -- 2.2. Historical evolution of the term "action" -- 2.2.1. The 1920s works of the League of Nations and the Rome Double Tax Convention -- 2.2.2. The Mexico and London Draft Conventions -- 2.2.3. The work of the OECD -- 2.3. The guidance included in the Commentary -- 2.3.1. Change to a contracting state's tax law -- 2.3.2. Return in a self-assessment system -- 2.3.3. Audit -- 2.3.4. Transfer pricing and amended tax return -- 2.3.5. Judicial decisions -- 2.3.6. Other examples: APAs and audit settlements -- Chapter 3: The Meaning of "Result or Will Result inTaxation Not in Accordance with the Provisions of This Convention" -- 3.1. Introduction -- 3.2. From an objective to a subjective condition -- 3.3. The phrase "result or will result" -- 3.4. The phrase "in taxation not in accordance with the provisions of this Convention" -- 3.5. Conclusion -- Chapter 4: Time Limits for Submitting the Case -- 4.1. Introduction -- 4.2. Historical evolution of the provision -- 4.2.1. The Draft OECD Model (1963) -- 4.2.2. The OECD Model (1977) -- 4.2.3. The 2008 Update to the OECD Model -- 4.3. Overview of current treaty practice -- 4.4. The computation of the 3-year time limit -- Chapter 5: Acceptance and Denial of MAP Requests and Related Remedies -- 5.1. Introduction.
5.2. Why is access/denial of MAPs an issue? The special nature of MAPs and arbitration in tax treaties -- 5.3. Judicial control of the decision of denial of access to the MAP -- 5.4. Access/denial of access to MAP in the MEMAP, BEPS Action 14 Minimum Standard and article 25 of the OECD Model -- 5.4.1. Preliminary remarks -- 5.4.2. The MEMAP (2007) -- 5.4.3. BEPS Action 14 (2015): An overview -- 5.4.4. MLI (2016) -- 5.4.5. Article 25 of the OECD Model: Access and exceptions to access to the MAP -- 5.4.5.1. Facilitating access to MAP (new drafting of article 25(1) of the OECD Model) and communications of "denials of access" to the other competent authorities -- 5.4.5.2. Good faith creates a presumption in favour of MAP access -- 5.4.5.3. Exceptions to MAP and the presumption of MAP access -- 5.4.6. A final reflection on the Commentary on Article 25 of the OECD Model and access to MAP -- 5.5. The 2021 public consultation on BEPS Action 14 and some countries' position: Remaining obstacles to MAP access -- 5.5.1. The OECD public consultation in 2021: Defining MAP access, common documentation and suspension of collection of tax debts during the MAP -- 5.5.2. The input received by the OECD in the public consultation -- 5.5.3. The position on access to MAP in some countries and its connection with arbitration -- 5.5.4. Conclusion -- 5.6. The remedies against denial of access (including the interaction of MAP access and bilateral investment treaties) -- 5.6.1. Introduction -- 5.6.2. Consultation with the other competent authorities on admission of MAP requests -- 5.6.3. Corresponding adjustments -- 5.6.4. Domestic courts and the solution in the Dispute Resolution Directive -- 5.6.5. Mediation/ombudsman intervention for access to MAP -- 5.6.6. Bilateral investment treaties.
5.7. Access/denial of access to MAP: An assessment of the current situation and the need for a fresh approach -- 5.8. Annex 1: BEPS Action 14: Minimum standard and access to MAP -- 5.8.1. Minimum standard -- 5.8.2. Best practices -- Part Two: Paragraph 2 of Article 25 of the OECD Model -- Chapter 6: Judicial Control of the MAP Process -- 6.1. Introduction -- 6.2. MAP issues within tax litigation -- 6.2.1. Would the alleged mismanagement of a MAP procedure affect the legality of taxation? -- 6.2.2. Is a MAP agreement binding for tax courts? -- 6.2.2.1. If the taxpayer refuses the MAP agreement -- 6.2.2.2. If the taxpayer accepts the MAP agreement -- 6.3. MAP issues outside tax litigation -- 6.3.1. Direct litigation against MAP procedures -- 6.3.1.1. Is court action possible against decisions denying access to a MAP? -- 6.3.1.1.1. Admissibility of applications -- 6.3.1.1.2. Reasons for the denial of a MAP request -- 6.3.1.1.3. Margin of appreciation by tax administration -- 6.3.1.1.4. Efficiency of litigation -- 6.3.1.2. Is court action possible against a lengthy MAP or a failure to reach an agreement? -- 6.3.1.3. Is court action possible for the taxpayer against a MAP agreement on the grounds that it violates the tax treaty? -- 6.3.2. Court action claiming compensation for the mismanagement of the MAP process by the tax administration -- 6.4. Conclusion -- Chapter 7: A Judicial Experience on MAPs in the Context of the Domestic Legal System -- 7.1. Introduction -- 7.2. The MAP and domestic proceedings in the Netherlands - Some general aspects -- 7.3. Interaction between MAPs and domestic legal proceedings in the Netherlands -- 7.4. Judicial control of the MAP process in the Netherlands -- 7.5. Personal judicial experience with MAPs -- 7.6. Final remarks -- Part Three: Paragraphs 3 and 4 of Article 25 of the OECD Model.
Chapter 8: The Resolution of "Difficulties" or "Doubts" Related to the Interpretation and Application of a Tax Treaty and Consultation in Cases Not Provided for in the Treaty -- 8.1. Introduction -- 8.2. Historical background on article 25 of the OECD Model and in particular on article 25(3) -- 8.2.1. The 1928 League of Nations Draft Conventions -- 8.2.2. The Mexico (1943) and London (1946) Draft Conventions -- 8.2.3. The 1963 OECD Model and beyond -- 8.3. The first sentence of article 25(3) of the OECD Model: Resolving difficulties or doubts in the interpretation or application of the tax treaty through the MAP -- 8.3.1. General -- 8.3.2. The competent authorities are not allowed to change the treaty -- 8.3.3. Cases in which the competent authorities can conclude an interpretative mutual agreement -- 8.3.3.1. General -- 8.3.3.2. Doubts and difficulties regarding the application or interpretation of the treaty -- 8.3.4. The Commentary on Article 25 of the OECD Model -- 8.3.4.1. General -- 8.3.4.2. The phrase "difficulties arising from the application" -- 8.3.4.3. Difficulties of interpretation -- 8.3.4.4. Commentaries on other articles of the OECD Model -- 8.3.4.5. Difficulties and doubts according to the 2016 US Model -- 8.3.4.6. Double taxation and double exemption: Difficulty regarding the application or interpretation of a treaty -- 8.3.5. The relationship between the first sentence of article 25(3) of the OECD Model and article 3(2) of the OECD Model -- 8.3.5.1. General -- 8.3.5.2. Qualification conflicts -- 8.3.5.3. Interpretative mutual agreement is part of the treaty context -- 8.3.6. Testing by the judge -- 8.3.6.1. Marginal test -- 8.3.6.2. Relationship with former supreme judge decisions.
8.3.6.3. Further illustrations of a judge independently interpreting the tax treaty and declaring a MAP reaching another result as not binding (no difficulty) -- 8.3.6.4. Supreme judges' diverging views in contracting states -- 8.3.7. Qualification of an interpretative MAP under international law -- 8.3.7.1. Treaty under international law? -- 8.3.7.2. German Federal Tax Court case law and internal effect -- 8.3.7.3. Some other jurisdictions -- 8.4. The second sentence of article 25(3) of the OECD Model: Joint consultation by the competent authorities for the elimination of double taxation in cases not provided for -- 8.4.1. General -- 8.4.2. Cases not provided for in a tax treaty -- 8.4.2.1. Commentary on the OECD Model -- 8.4.2.2. The role of articles 21 and 22 of the OECD Model -- 8.4.3. No duty -- Chapter 9: Dangerous Transplantation: Importing Big Government into Article 3(2) of the 2017 OECD Model Tax Convention -- 9.1. Introduction -- 9.2. Article 3(2) of the 2017 OECD Model -- 9.2.1. A poorly conceived and drafted addition -- 9.2.2. The Commentary on the changes to the Model clause -- 9.3. Where did the idea originate? -- 9.3.1. Relevant US tax treaty history -- 9.3.2. US administrative law and big government -- 9.4. The positions of others on deference to the administrative interpretation of law -- 9.4.1. Reticence among European courts about interpretive mutual agreements -- 9.4.2. Deference to the administrative interpretation of law further afield: South Africa -- 9.5. The apparent clarification of article 3(2) in 2017 -- 9.6. Post-2017 adoption in tax treaty practices beyond the United States -- 9.7. Publicity and interpretive mutual agreements -- 9.8. Conclusion -- Chapter 10: Scope of Arbitration under the OECD and UN Model Provisions -- 10.1. Introduction -- 10.2. Preconditions for arbitration.
10.2.1. Presentation of a case under article 25(1).
Record Nr. UNINA-9910915786103321
Maisto Guglielmo  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2023
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Donations and Tax
Donations and Tax
Autore dos Leonardo Marques
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (557 pages)
Collana IBFD Doctoral
ISBN 9789087227517
9789087227500
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- Foreword -- Note to Readers -- List of Abbreviations -- Part I: Introduction -- Chapter 1: The Conundrum -- 1.1. Gifts and donations as a pre-regulatory reality -- 1.2. The subjective benefits of giving -- 1.3. From individuals to corporations -- 1.4. Overcoming the conundrum: A roadmap of the thesis -- Chapter 2: Scope and Objectives -- 2.1. Terminology and descriptive methodology -- 2.2. Object -- 2.3. Goals of the book -- 2.4. Sequence -- Part II: Donations, Governments and Corporations -- Chapter 3: Charitable Donations and Public Policy -- 3.1. The need for regulation in corporate charitable donations and its underlying justification -- 3.1.1. Initial approach -- 3.1.2. Government and market shortages -- 3.1.2.1. The need to respond to shortages of charitable supplies -- 3.1.2.2. Charitable supplies: Material and immaterial -- 3.1.3. Corporate charitable donations as a democratic exercise of promotion of social integration, awareness and socially accepted values -- 3.1.4. Prevention of abuse and reduction of suspicion -- 3.1.4.1. Donor abuse and suspicion regarding abusive practices -- 3.1.4.2. Depletion of public and private resources and distortion of competition -- 3.1.5. Constitutional and international law requirements -- 3.1.6. Reduction of the volume of corporate charitable donations and specific charitable practices -- 3.2. The tax system as an efficient regulatory or policy instrument -- 3.2.1. Introductory notes -- 3.2.2. The tax system and regulatory purposes -- 3.2.3. The underlying rationale of the charitable deduction: A unified theory of corporate charitable donations -- 3.2.4. Rethinking the qualification of philanthropic regimes as tax incentives or tax benefits -- 3.2.5. Exceptionality vis-à-vis structural provisions.
3.2.6. Business expenses without a consideration/reciprocation -- 3.2.7. The efficiency of the tax system as a regulatory or policy instrument -- 3.2.7.1. The need for philanthropic regimes as tax frameworks applicable to charitable donations -- 3.2.7.2. The use of the tax system to respond to shortages of charitable supplies -- 3.2.7.3. Corporate charitable donations and happiness -- 3.2.7.4. Corporate charitable donations, social integration and awareness of social issues -- 3.2.7.5. Corporate charitable donations and the promotion of socially accepted values -- 3.2.7.6. Corporate charitable donations and democracy -- 3.2.7.7. The tax system, the prevention of abuse and the need for neutrality -- 3.3. Additional elements -- Chapter 4: Donations and Corporations -- 4.1. Donations as a business tool -- 4.1.1. Introduction -- 4.1.2. A closer relationship between corporations and charities -- 4.1.2.1. Initial approach -- 4.1.2.2. The benefits of corporate social responsibility -- 4.1.2.3. Corporate social responsibility and charitable donations -- 4.2. New philanthropic models -- 4.2.1. Personal preferences and strategic philanthropy -- 4.2.2. New approaches to philanthropy: The new role of charities in today's societies -- 4.3. The economic benefits of corporate charitable donations -- 4.3.1. Corporate giving motivations -- 4.3.2. Motivational case studies -- 4.3.2.1. Philanthropy and patronage as evolving concepts: Effects on donor's motivations -- 4.3.2.2. Motivations -- 4.3.2.2.1. Social convention and commercial practices -- 4.3.2.2.2. Marketing, advertising, overall promotion, networking and public acknowledgement -- 4.3.2.2.3. Whitewashing and greenwashing effects: Halo effect -- 4.3.2.2.4. Motivational instrument towards human resources and head-hunting strategies -- 4.3.2.2.5. Acknowledgement of the quality and necessity of charitable services.
4.4. The financial benefits of corporate charitable donations -- 4.5. Deterrents -- 4.5.1. Lack of benefits -- 4.5.2. Emotional and physical fatigue and forced giving or lack of involvement -- 4.5.3. The belief that there is no obligation to donate more -- 4.5.4. Scepticism, distrust and lack of transparency as to the use of the funds donated -- 4.5.5. Lack of alignment with beneficiaries and/or charitable purposes -- 4.5.6. Lack of time -- 4.5.7. Unfavourable tax framework -- Part III: Legal Constraints on the Design and Drafting of Philanthropic Regimes -- Chapter 5: The Impact of Constitutional and International Law -- 5.1. Constitutional law constraints -- 5.1.1. Introductory notes -- 5.1.2. Obligation to implement philanthropic regimes and the legal qualification of reliefs -- 5.1.2.1. The ability-to-pay principle: Business-driven donations -- 5.1.2.2. Tax base refinements and mandatory features of the tax system -- 5.1.3. Constitutional restrictions on philanthropic regimes -- 5.1.3.1. Restrictions based on equality -- 5.1.3.2. Restriction of social rights -- 5.2. Corporate charitable donations and international law -- 5.2.1. Initial approach -- 5.2.2. The territorial link of philanthropic regimes -- 5.2.3. EU primary law -- 5.2.3.1. From Stauffer to Persche -- 5.2.3.2. The importance of the substitutive effect of charities regarding governmental functions -- 5.2.3.3. Acceptable cases of territorial restrictions in the ECJ's case law: From Stauffer to X -- 5.2.3.4. The roadmap for territorial restrictions -- 5.2.3.5. Charitable donations to third countries under the free movement of capital -- 5.2.3.6. The object of the donations -- 5.2.3.7. The concept of consideration: The court's contribution -- 5.2.3.8. State aid -- 5.2.4. Tax and estate, inheritance and gift treaties -- 5.2.4.1. Tax Treaties and cross-border corporate charitable donations.
5.2.4.2. The deductibility non-discrimination provision: Application to corporate charitable donations -- 5.2.5. Globalization and law -- Part IV: Tax Policy and Design: In Search of a Balanced Framework -- Chapter 6: How Governments Should Draft Their Philanthropic Regimes -- 6.1. A design and drafting methodology -- 6.2. Four essential questions -- 6.3. The five fundamental premises -- 6.3.1. First premise: Clarity as to the function, purpose and significance of each provision -- 6.3.2. Second premise: Societal sensitivity -- 6.3.3. Third premise: The acknowledgement that donations are multi-functional instruments -- 6.3.4. Fourth premise: A balance between the achievement of charitable functions and the prevention of out-of-system situations -- 6.3.5. Fifth premise: Efficiency -- 6.4. An absolute need to obtain further information -- 6.5. The concept of corporate charitable donations -- 6.5.1. Features of the concept -- 6.5.2. Meaning of voluntary and final transfer -- 6.5.2.1. Freedom to donate: The sliding scale -- 6.5.2.2. A final transfer -- 6.5.2.2.1. Non-refundable nature of corporate charitable donations -- 6.5.2.2.2. Conditions -- 6.5.3. The object of the donation -- 6.5.3.1. Admissible donation objects -- 6.5.3.2. Non-monetary donations -- 6.5.3.2.1. Overview of the existing issues -- 6.5.3.2.2. In favour of in-kind donations -- 6.5.3.2.3. Regulatory models and ways of dealing with existing issues -- 6.5.3.2.4. The proposed solution to the appraisal of in-kind donations -- 6.5.3.2.5. Specific cases -- 6.5.3.2.5.1. Usufruct, partial interest and other assignments of use -- 6.5.3.2.5.2. Auctions and discounts -- 6.5.3.2.5.3. Debt forgiveness and free loans -- 6.5.3.2.5.4. Volunteer work -- 6.5.3.2.5.5. Donation of services tout court -- 6.5.3.2.5.6. Donations of inventory -- 6.5.4. The appraisal of in-kind charitable donations.
6.5.4.1. Introduction and proposed approach: The fair market value -- 6.5.4.2. The relevance of the appraisal method suggested -- 6.5.4.3. Meaning of fair market value -- 6.5.4.4. Fairness to the donor -- 6.5.4.5. The donor's ability to pay -- 6.5.4.6. A balance between neutrality and the achievement of charitable functions: Non-monetary and monetary donations -- 6.5.4.7. A potential double-dip effect: The case of assets subject to a fast depreciation rate -- 6.5.4.8. Safe harbours -- 6.5.4.9. Simplification measures: Official quotationsor other official values -- 6.5.5. Parties to corporate charitable donations -- 6.5.5.1. The baseline -- 6.5.5.2. Charitable donations from a financial standpoint: A multilateral relationship -- 6.5.5.2.1. First approach: A non-legal/non-tax perspective -- 6.5.5.2.2. Donors and beneficiaries -- 6.5.5.2.3. Taxpayers and governments -- 6.5.5.2.4. Shareholders and customers -- 6.5.5.3. Charitable donations from a tax standpoint: A bilateral relationship -- 6.5.5.3.1. The baseline -- 6.5.5.3.2. The first and second parties -- 6.5.5.3.3. The third and fourth parties -- 6.5.5.3.4. The fifth party -- 6.5.5.4. The donors -- 6.5.5.4.1. The criterion to qualify as a corporate donor -- 6.5.5.4.2. Donors' motives and profiles -- 6.5.5.5. Beneficiaries -- 6.5.5.5.1. Eligible beneficiaries and the allocation to charitable purposes -- 6.5.5.5.2. Legal entities v. individuals -- 6.5.5.5.3. Legal personality -- 6.5.5.5.3.1. Suggested approach: Existence of tax personality -- 6.5.5.5.3.2. Ring-fenced parts of a legal entity as eligible beneficiaries -- 6.5.5.5.4. The profitability profiles -- 6.5.5.5.5. Eligibility requirements: Approval of projects and name-by-name lists -- 6.5.5.5.6. Residency of the beneficiary -- 6.5.6. Charitable functions and charitable purposes -- 6.5.6.1. Introductory notes.
6.5.6.2. Eligible charitable purposes.
Record Nr. UNINA-9910795992903321
dos Leonardo Marques  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Donations and Tax
Donations and Tax
Autore dos Leonardo Marques
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (557 pages)
Collana IBFD Doctoral
ISBN 9789087227517
9789087227500
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- Foreword -- Note to Readers -- List of Abbreviations -- Part I: Introduction -- Chapter 1: The Conundrum -- 1.1. Gifts and donations as a pre-regulatory reality -- 1.2. The subjective benefits of giving -- 1.3. From individuals to corporations -- 1.4. Overcoming the conundrum: A roadmap of the thesis -- Chapter 2: Scope and Objectives -- 2.1. Terminology and descriptive methodology -- 2.2. Object -- 2.3. Goals of the book -- 2.4. Sequence -- Part II: Donations, Governments and Corporations -- Chapter 3: Charitable Donations and Public Policy -- 3.1. The need for regulation in corporate charitable donations and its underlying justification -- 3.1.1. Initial approach -- 3.1.2. Government and market shortages -- 3.1.2.1. The need to respond to shortages of charitable supplies -- 3.1.2.2. Charitable supplies: Material and immaterial -- 3.1.3. Corporate charitable donations as a democratic exercise of promotion of social integration, awareness and socially accepted values -- 3.1.4. Prevention of abuse and reduction of suspicion -- 3.1.4.1. Donor abuse and suspicion regarding abusive practices -- 3.1.4.2. Depletion of public and private resources and distortion of competition -- 3.1.5. Constitutional and international law requirements -- 3.1.6. Reduction of the volume of corporate charitable donations and specific charitable practices -- 3.2. The tax system as an efficient regulatory or policy instrument -- 3.2.1. Introductory notes -- 3.2.2. The tax system and regulatory purposes -- 3.2.3. The underlying rationale of the charitable deduction: A unified theory of corporate charitable donations -- 3.2.4. Rethinking the qualification of philanthropic regimes as tax incentives or tax benefits -- 3.2.5. Exceptionality vis-à-vis structural provisions.
3.2.6. Business expenses without a consideration/reciprocation -- 3.2.7. The efficiency of the tax system as a regulatory or policy instrument -- 3.2.7.1. The need for philanthropic regimes as tax frameworks applicable to charitable donations -- 3.2.7.2. The use of the tax system to respond to shortages of charitable supplies -- 3.2.7.3. Corporate charitable donations and happiness -- 3.2.7.4. Corporate charitable donations, social integration and awareness of social issues -- 3.2.7.5. Corporate charitable donations and the promotion of socially accepted values -- 3.2.7.6. Corporate charitable donations and democracy -- 3.2.7.7. The tax system, the prevention of abuse and the need for neutrality -- 3.3. Additional elements -- Chapter 4: Donations and Corporations -- 4.1. Donations as a business tool -- 4.1.1. Introduction -- 4.1.2. A closer relationship between corporations and charities -- 4.1.2.1. Initial approach -- 4.1.2.2. The benefits of corporate social responsibility -- 4.1.2.3. Corporate social responsibility and charitable donations -- 4.2. New philanthropic models -- 4.2.1. Personal preferences and strategic philanthropy -- 4.2.2. New approaches to philanthropy: The new role of charities in today's societies -- 4.3. The economic benefits of corporate charitable donations -- 4.3.1. Corporate giving motivations -- 4.3.2. Motivational case studies -- 4.3.2.1. Philanthropy and patronage as evolving concepts: Effects on donor's motivations -- 4.3.2.2. Motivations -- 4.3.2.2.1. Social convention and commercial practices -- 4.3.2.2.2. Marketing, advertising, overall promotion, networking and public acknowledgement -- 4.3.2.2.3. Whitewashing and greenwashing effects: Halo effect -- 4.3.2.2.4. Motivational instrument towards human resources and head-hunting strategies -- 4.3.2.2.5. Acknowledgement of the quality and necessity of charitable services.
4.4. The financial benefits of corporate charitable donations -- 4.5. Deterrents -- 4.5.1. Lack of benefits -- 4.5.2. Emotional and physical fatigue and forced giving or lack of involvement -- 4.5.3. The belief that there is no obligation to donate more -- 4.5.4. Scepticism, distrust and lack of transparency as to the use of the funds donated -- 4.5.5. Lack of alignment with beneficiaries and/or charitable purposes -- 4.5.6. Lack of time -- 4.5.7. Unfavourable tax framework -- Part III: Legal Constraints on the Design and Drafting of Philanthropic Regimes -- Chapter 5: The Impact of Constitutional and International Law -- 5.1. Constitutional law constraints -- 5.1.1. Introductory notes -- 5.1.2. Obligation to implement philanthropic regimes and the legal qualification of reliefs -- 5.1.2.1. The ability-to-pay principle: Business-driven donations -- 5.1.2.2. Tax base refinements and mandatory features of the tax system -- 5.1.3. Constitutional restrictions on philanthropic regimes -- 5.1.3.1. Restrictions based on equality -- 5.1.3.2. Restriction of social rights -- 5.2. Corporate charitable donations and international law -- 5.2.1. Initial approach -- 5.2.2. The territorial link of philanthropic regimes -- 5.2.3. EU primary law -- 5.2.3.1. From Stauffer to Persche -- 5.2.3.2. The importance of the substitutive effect of charities regarding governmental functions -- 5.2.3.3. Acceptable cases of territorial restrictions in the ECJ's case law: From Stauffer to X -- 5.2.3.4. The roadmap for territorial restrictions -- 5.2.3.5. Charitable donations to third countries under the free movement of capital -- 5.2.3.6. The object of the donations -- 5.2.3.7. The concept of consideration: The court's contribution -- 5.2.3.8. State aid -- 5.2.4. Tax and estate, inheritance and gift treaties -- 5.2.4.1. Tax Treaties and cross-border corporate charitable donations.
5.2.4.2. The deductibility non-discrimination provision: Application to corporate charitable donations -- 5.2.5. Globalization and law -- Part IV: Tax Policy and Design: In Search of a Balanced Framework -- Chapter 6: How Governments Should Draft Their Philanthropic Regimes -- 6.1. A design and drafting methodology -- 6.2. Four essential questions -- 6.3. The five fundamental premises -- 6.3.1. First premise: Clarity as to the function, purpose and significance of each provision -- 6.3.2. Second premise: Societal sensitivity -- 6.3.3. Third premise: The acknowledgement that donations are multi-functional instruments -- 6.3.4. Fourth premise: A balance between the achievement of charitable functions and the prevention of out-of-system situations -- 6.3.5. Fifth premise: Efficiency -- 6.4. An absolute need to obtain further information -- 6.5. The concept of corporate charitable donations -- 6.5.1. Features of the concept -- 6.5.2. Meaning of voluntary and final transfer -- 6.5.2.1. Freedom to donate: The sliding scale -- 6.5.2.2. A final transfer -- 6.5.2.2.1. Non-refundable nature of corporate charitable donations -- 6.5.2.2.2. Conditions -- 6.5.3. The object of the donation -- 6.5.3.1. Admissible donation objects -- 6.5.3.2. Non-monetary donations -- 6.5.3.2.1. Overview of the existing issues -- 6.5.3.2.2. In favour of in-kind donations -- 6.5.3.2.3. Regulatory models and ways of dealing with existing issues -- 6.5.3.2.4. The proposed solution to the appraisal of in-kind donations -- 6.5.3.2.5. Specific cases -- 6.5.3.2.5.1. Usufruct, partial interest and other assignments of use -- 6.5.3.2.5.2. Auctions and discounts -- 6.5.3.2.5.3. Debt forgiveness and free loans -- 6.5.3.2.5.4. Volunteer work -- 6.5.3.2.5.5. Donation of services tout court -- 6.5.3.2.5.6. Donations of inventory -- 6.5.4. The appraisal of in-kind charitable donations.
6.5.4.1. Introduction and proposed approach: The fair market value -- 6.5.4.2. The relevance of the appraisal method suggested -- 6.5.4.3. Meaning of fair market value -- 6.5.4.4. Fairness to the donor -- 6.5.4.5. The donor's ability to pay -- 6.5.4.6. A balance between neutrality and the achievement of charitable functions: Non-monetary and monetary donations -- 6.5.4.7. A potential double-dip effect: The case of assets subject to a fast depreciation rate -- 6.5.4.8. Safe harbours -- 6.5.4.9. Simplification measures: Official quotationsor other official values -- 6.5.5. Parties to corporate charitable donations -- 6.5.5.1. The baseline -- 6.5.5.2. Charitable donations from a financial standpoint: A multilateral relationship -- 6.5.5.2.1. First approach: A non-legal/non-tax perspective -- 6.5.5.2.2. Donors and beneficiaries -- 6.5.5.2.3. Taxpayers and governments -- 6.5.5.2.4. Shareholders and customers -- 6.5.5.3. Charitable donations from a tax standpoint: A bilateral relationship -- 6.5.5.3.1. The baseline -- 6.5.5.3.2. The first and second parties -- 6.5.5.3.3. The third and fourth parties -- 6.5.5.3.4. The fifth party -- 6.5.5.4. The donors -- 6.5.5.4.1. The criterion to qualify as a corporate donor -- 6.5.5.4.2. Donors' motives and profiles -- 6.5.5.5. Beneficiaries -- 6.5.5.5.1. Eligible beneficiaries and the allocation to charitable purposes -- 6.5.5.5.2. Legal entities v. individuals -- 6.5.5.5.3. Legal personality -- 6.5.5.5.3.1. Suggested approach: Existence of tax personality -- 6.5.5.5.3.2. Ring-fenced parts of a legal entity as eligible beneficiaries -- 6.5.5.5.4. The profitability profiles -- 6.5.5.5.5. Eligibility requirements: Approval of projects and name-by-name lists -- 6.5.5.5.6. Residency of the beneficiary -- 6.5.6. Charitable functions and charitable purposes -- 6.5.6.1. Introductory notes.
6.5.6.2. Eligible charitable purposes.
Record Nr. UNINA-9910821276603321
dos Leonardo Marques  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Effectiveness of General Anti-Avoidance Rules
The Effectiveness of General Anti-Avoidance Rules
Autore Sinnig Julia
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (325 pages)
Collana IBFD Doctoral
Soggetto topico European Union countries
International business enterprises
Tax planning
ISBN 9789087227944
9789087227937
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. The future of international taxation: The 2020s compromise? -- 1.2. The interdisciplinary field of tax law and economics -- 1.3. Methodology -- 1.4. Terminology -- 1.4.1. Tax evasion -- 1.4.2. Tax avoidance and tax abuse -- Chapter 2: Tax Policy in a Time of Crisis: Ensuring the Tax Revenue -- 2.1. Introduction to the global tax arena -- 2.2. The history of the international tax system: The harmonization vs. tax competition controversy -- 2.2.1. The global network of tax treaties -- 2.3. The international standards set by the OECD Model -- 2.3.1. The 1920s compromise: A system welded for tax competition -- 2.4. Alleviating double taxation by allocating tax revenue -- 2.4.1. Different forms of double taxation -- 2.4.2. A brief history of relieving double taxation -- 2.4.2.1. The economic consequences of double taxation -- 2.4.2.2. Checking tax evasion -- 2.4.2.3. Allocation rules for dividends and interest -- 2.4.3. The formation of the OECD -- 2.5. Corporate tax and how to avoid it -- 2.5.1. The role of the corporate form -- 2.5.2. Nexus and the notion of treaty residence -- 2.5.3. Distributive rules -- 2.5.3.1. The conduit company method -- 2.5.3.2. The last-minute restructuring method -- 2.5.4. The impact of the PPT -- 2.6. Economic substance: The ailment or the cure? -- 2.6.1. Transfer pricing as a method to allocate profit -- 2.6.2. Economic substance to counter abuse: BEPS Action 6 -- 2.6.2.1. Action 6: Preamble -- 2.6.2.2. The treaty abuse rule in article 7: The PPT -- 2.7. The multilateral instrument (MLI) -- 2.8. Summary: Treaty shopping, directive shopping and withholding taxes -- Chapter 3: Preventing Treaty Abuse within the OECD Framework.
3.1. From preventing double taxation to further preventing treaty abuse -- 3.2. Combating BEPS -- 3.3. Improper use of tax treaties and treaty shopping -- 3.4. From beneficial ownership to a PPT -- 3.4.1. The 1963 and 1977 OECD Models -- 3.4.2. The 1986 OECD Conduit Companies Report -- 3.4.3. The 1992 update to the OECD Model Commentary -- 3.4.4. The 1998 Report on Harmful Tax Competition and the 2002 Report Restricting the Entitlement to Treaty Benefits -- 3.4.5. The 2003 update to the OECD Model Commentary -- 3.4.6. The 2014 update to the OECD Model Commentary -- 3.4.7. The 2017 update to the OECD Model Commentary -- 3.5. Preliminary conclusion -- Chapter 4: Judicial Anti-Avoidance in the European Union -- 4.1. Introduction -- 4.2. The specific nature of EU tax law -- 4.3. The methodological and constitutional nature of EU direct tax law -- 4.3.1. The internal market in the BEPS era -- 4.3.2. EU primary law - The treaties and the fundamental freedoms -- 4.3.3. The legal basis of general principles of EU law -- 4.3.4. The effect of a general principle in EU law -- 4.4. The case law of the Court of Justice of the European Union -- 4.4.1. Emsland Stärke - The elements of an abuse test -- 4.4.2. Cadbury Schweppes - Wholly artificial arrangements -- 4.4.3. Kofoed - A general principle of prohibition of abuse -- 4.4.4. The Danish beneficial ownership cases -- 4.4.4.1. Background -- 4.4.4.2. Legal framework -- 4.4.4.3. Difference from AG Kokott's opinions -- 4.4.4.4. Understanding the outcome -- 4.4.4.5. Assessing the facts -- 4.4.5. The dividend cases -- 4.4.5.1. T Danmark (C-116/16) - The TDC Case -- 4.4.5.2. Y Denmark (C-117/16) - The NetApp Case -- 4.4.6. The interest cases -- 4.4.6.1. Case C-115/16 - N Luxembourg I - The TDC Parent Case -- 4.4.6.2. Case C-118/16 - X Denmark A/S - The Nycomed/Takeda Case -- 4.4.6.3. Case C-119/16 - C Danmark I.
4.4.6.4. Case C-299/16 - Z Denmark -- 4.4.7. The notion of abuse in EU law after the Danish beneficial ownership cases -- 4.4.8. The elements of the abuse test -- 4.4.8.1. The subjective element of the abuse test -- 4.4.9. Balancing the general principles of EU law - Legal certainty and anti-abuse -- 4.4.9.1. The legal nature of the prohibition of abuse of rights under EU law -- 4.4.9.2. The general principle of abuse and the fundamental freedoms -- 4.4.9.3. The principle of abuse and the directives -- 4.5. Preliminary conclusion -- Chapter 5: Alignment between the European Union and the OECD: An Interlocking Relationship -- 5.1. Introduction -- 5.2. Beneficial ownership according to the ECJ: A specific example of alignment -- 5.3. Common standards to combat tax abuse -- 5.4. Disentangling abuse from real economic activity: An economic assessment -- 5.5. Understanding the indications of abuse through economic theory -- 5.5.1. Behavioural theory of corporations -- 5.5.2. The theory of the firm -- 5.6. Everyday hallmarks of economic standards -- 5.6.1. Pre-tax profit -- 5.6.2. Risk and market forces -- 5.6.3. Indifferent parties and intermediaries -- 5.7. Indications of abuse in the subjective element -- 5.7.1. Group structure put in place to obtain a tax advantage -- 5.7.2. Immediate redistribution of dividends or interest -- 5.7.3. Insignificant income -- 5.7.4. Sole activity is redistribution and company lacks personnel and facilities -- 5.7.5. Contractual obligations rendering the company unable to use and enjoy -- 5.7.6. Close connection between the arrangement and new tax legislation -- 5.8. Preliminary conclusion: An economic test to disentangle abuse from real economic activity -- Chapter 6: A Network Analysis to Estimate the Effects of Anti-Avoidance Measures in the European Union and the OECD -- 6.1. Introduction.
6.2. Applying the tax treaty network in light of modern international tax policy -- 6.3. Computing the tax benefit of holding structures -- 6.3.1. Case C-116/16: T Danmark - TDC -- 6.3.2. Case C-117/16: Y Denmark - NetApp ApS -- 6.4. Weighing the tax benefits against other business benefits -- 6.5. Assessing the impact of the rulings on treaty shopping gains -- 6.6. Network analysis of treaty shopping -- 6.6.1. The network approach and treaty shopping gains -- 6.6.2. Baseline 2018 -- 6.6.3. Scenarios for the analysis -- 6.7. Impact analysis: Scenario results -- 6.7.1. Scenario 1: Denmark unilateral -- 6.7.2. Scenario 2: EU-wide -- 6.7.3. Scenario 3: Inclusive Framework -- 6.7.4. Scenario 4: EU-wide prohibitive penalty -- 6.7.5. Scenario 5: OECD IF (Strong) -- 6.8. Summary of scenario results -- 6.9. Preliminary conclusion -- Chapter 7: Case Studies -- 7.1. Introduction -- 7.2. France -- 7.2.1. Introduction -- 7.2.2. The history of the French GAAR: Fictious arrangements and fraude à la loi -- 7.2.3. Applying the French GAAR -- 7.2.4. The French GAAR and the European Union -- 7.2.4.1. Non-genuine arrangements -- 7.2.4.2. Main purpose/one of the main purposes to obtain a tax advantage -- 7.2.4.3. Case C-6/16 Eqiom SAS & -- Enka SA -- 7.2.4.4. Domestic rulings from the Conseil d'État on 5 June 2020 (nos. 423811, 423809, 423810, 423812 and Enka) -- 7.2.5. The French GAAR and tax treaties -- 7.2.6. Preliminary conclusion -- 7.3. Germany -- 7.3.1. Introduction -- 7.3.2. The history of the German GAAR: Teleological interpretation or statutory provision? -- 7.3.3. Applying the German GAAR -- 7.3.4. The German GAAR and the European Union -- 7.3.4.1. Non-genuine arrangements -- 7.3.4.2. Main/sole purpose -- 7.3.4.3. Cases C-504/16 Deister Holding AG and C-613/16 Juhler Holding A/S -- 7.3.4.4. GS -- 7.3.4.5. X -- 7.3.5. The German GAAR and tax treaties.
7.3.6. Preliminary conclusion -- 7.4. Denmark -- 7.4.1. Introduction -- 7.4.2. The (brief) history of the Danish GAAR from 2015 -- 7.4.3. Recent rulings involving the Danish GAAR -- 7.4.3.1. SKM2017.333.SR -- 7.4.3.2. SKM2019.413.SR -- 7.4.3.3. SKM2020.39.SR: The first domestic application on "inverted Christmas trees" -- 7.4.4. The Danish GAAR and tax treaties -- 7.4.4.1. SKM2018.466.SR: The "Singapore ruling" -- 7.4.5. Rulings from the High Court of Eastern Denmark on the beneficial ownership cases on dividends -- 7.4.5.1. The TDC Case: C-116/16 T Danmark -- 7.4.5.2. The NetApp Case: C-117/16 Y Denmark ApS -- 7.4.6. Preliminary conclusion -- 7.5. Australia -- 7.5.1. Introduction -- 7.5.2. The Australian GAAR: Literal or purposive interpretation? -- 7.5.3. Applying the GAAR -- 7.5.3.1. Sole/dominant purpose or principal purpose -- 7.5.3.2. Tax benefit -- 7.5.4. Significant case law -- 7.5.4.1. Peabody -- 7.5.4.2. Spotless -- 7.5.4.3. Hart -- 7.5.4.4. RCI -- 7.5.4.5. Futuris -- 7.5.5. Australia's recent GAAR rules dealing with BEPS -- 7.5.6. The Australian GAAR and the OECD Multilateral Instrument -- 7.5.7. Preliminary conclusion -- Chapter 8: Conclusion - Effectiveness of the GAARs -- 8.1. Chapter 1 - Introduction -- 8.2. Chapter 2 - Ensuring the tax revenue -- 8.3. Chapter 3 - Preventing treaty abuse within the OECD framework -- 8.4. Chapter 4 - Judicial anti-avoidance in the European Union -- 8.5. Chapter 5 - Alignment between the European Union and the OECD - An interlocking relationship -- 8.6. Chapter 6 - A network analysis to estimate the effects of anti-avoidance measures in the European Union and the OECD -- 8.7. Chapter 7 - Case studies -- 8.7.1. France -- 8.7.2. Germany -- 8.7.3. Denmark -- 8.7.4. Australia -- 8.8. Final conclusions -- References -- Other Titles in the IBFD Doctoral Series.
Record Nr. UNINA-9910795987403321
Sinnig Julia  
Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Effectiveness of General Anti-Avoidance Rules
The Effectiveness of General Anti-Avoidance Rules
Autore Sinnig Julia
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
Descrizione fisica 1 online resource (325 pages)
Disciplina 343.04
Collana IBFD Doctoral
Soggetto topico International business enterprises
Tax planning
ISBN 9789087227944
9789087227937
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. The future of international taxation: The 2020s compromise? -- 1.2. The interdisciplinary field of tax law and economics -- 1.3. Methodology -- 1.4. Terminology -- 1.4.1. Tax evasion -- 1.4.2. Tax avoidance and tax abuse -- Chapter 2: Tax Policy in a Time of Crisis: Ensuring the Tax Revenue -- 2.1. Introduction to the global tax arena -- 2.2. The history of the international tax system: The harmonization vs. tax competition controversy -- 2.2.1. The global network of tax treaties -- 2.3. The international standards set by the OECD Model -- 2.3.1. The 1920s compromise: A system welded for tax competition -- 2.4. Alleviating double taxation by allocating tax revenue -- 2.4.1. Different forms of double taxation -- 2.4.2. A brief history of relieving double taxation -- 2.4.2.1. The economic consequences of double taxation -- 2.4.2.2. Checking tax evasion -- 2.4.2.3. Allocation rules for dividends and interest -- 2.4.3. The formation of the OECD -- 2.5. Corporate tax and how to avoid it -- 2.5.1. The role of the corporate form -- 2.5.2. Nexus and the notion of treaty residence -- 2.5.3. Distributive rules -- 2.5.3.1. The conduit company method -- 2.5.3.2. The last-minute restructuring method -- 2.5.4. The impact of the PPT -- 2.6. Economic substance: The ailment or the cure? -- 2.6.1. Transfer pricing as a method to allocate profit -- 2.6.2. Economic substance to counter abuse: BEPS Action 6 -- 2.6.2.1. Action 6: Preamble -- 2.6.2.2. The treaty abuse rule in article 7: The PPT -- 2.7. The multilateral instrument (MLI) -- 2.8. Summary: Treaty shopping, directive shopping and withholding taxes -- Chapter 3: Preventing Treaty Abuse within the OECD Framework.
3.1. From preventing double taxation to further preventing treaty abuse -- 3.2. Combating BEPS -- 3.3. Improper use of tax treaties and treaty shopping -- 3.4. From beneficial ownership to a PPT -- 3.4.1. The 1963 and 1977 OECD Models -- 3.4.2. The 1986 OECD Conduit Companies Report -- 3.4.3. The 1992 update to the OECD Model Commentary -- 3.4.4. The 1998 Report on Harmful Tax Competition and the 2002 Report Restricting the Entitlement to Treaty Benefits -- 3.4.5. The 2003 update to the OECD Model Commentary -- 3.4.6. The 2014 update to the OECD Model Commentary -- 3.4.7. The 2017 update to the OECD Model Commentary -- 3.5. Preliminary conclusion -- Chapter 4: Judicial Anti-Avoidance in the European Union -- 4.1. Introduction -- 4.2. The specific nature of EU tax law -- 4.3. The methodological and constitutional nature of EU direct tax law -- 4.3.1. The internal market in the BEPS era -- 4.3.2. EU primary law - The treaties and the fundamental freedoms -- 4.3.3. The legal basis of general principles of EU law -- 4.3.4. The effect of a general principle in EU law -- 4.4. The case law of the Court of Justice of the European Union -- 4.4.1. Emsland Stärke - The elements of an abuse test -- 4.4.2. Cadbury Schweppes - Wholly artificial arrangements -- 4.4.3. Kofoed - A general principle of prohibition of abuse -- 4.4.4. The Danish beneficial ownership cases -- 4.4.4.1. Background -- 4.4.4.2. Legal framework -- 4.4.4.3. Difference from AG Kokott's opinions -- 4.4.4.4. Understanding the outcome -- 4.4.4.5. Assessing the facts -- 4.4.5. The dividend cases -- 4.4.5.1. T Danmark (C-116/16) - The TDC Case -- 4.4.5.2. Y Denmark (C-117/16) - The NetApp Case -- 4.4.6. The interest cases -- 4.4.6.1. Case C-115/16 - N Luxembourg I - The TDC Parent Case -- 4.4.6.2. Case C-118/16 - X Denmark A/S - The Nycomed/Takeda Case -- 4.4.6.3. Case C-119/16 - C Danmark I.
4.4.6.4. Case C-299/16 - Z Denmark -- 4.4.7. The notion of abuse in EU law after the Danish beneficial ownership cases -- 4.4.8. The elements of the abuse test -- 4.4.8.1. The subjective element of the abuse test -- 4.4.9. Balancing the general principles of EU law - Legal certainty and anti-abuse -- 4.4.9.1. The legal nature of the prohibition of abuse of rights under EU law -- 4.4.9.2. The general principle of abuse and the fundamental freedoms -- 4.4.9.3. The principle of abuse and the directives -- 4.5. Preliminary conclusion -- Chapter 5: Alignment between the European Union and the OECD: An Interlocking Relationship -- 5.1. Introduction -- 5.2. Beneficial ownership according to the ECJ: A specific example of alignment -- 5.3. Common standards to combat tax abuse -- 5.4. Disentangling abuse from real economic activity: An economic assessment -- 5.5. Understanding the indications of abuse through economic theory -- 5.5.1. Behavioural theory of corporations -- 5.5.2. The theory of the firm -- 5.6. Everyday hallmarks of economic standards -- 5.6.1. Pre-tax profit -- 5.6.2. Risk and market forces -- 5.6.3. Indifferent parties and intermediaries -- 5.7. Indications of abuse in the subjective element -- 5.7.1. Group structure put in place to obtain a tax advantage -- 5.7.2. Immediate redistribution of dividends or interest -- 5.7.3. Insignificant income -- 5.7.4. Sole activity is redistribution and company lacks personnel and facilities -- 5.7.5. Contractual obligations rendering the company unable to use and enjoy -- 5.7.6. Close connection between the arrangement and new tax legislation -- 5.8. Preliminary conclusion: An economic test to disentangle abuse from real economic activity -- Chapter 6: A Network Analysis to Estimate the Effects of Anti-Avoidance Measures in the European Union and the OECD -- 6.1. Introduction.
6.2. Applying the tax treaty network in light of modern international tax policy -- 6.3. Computing the tax benefit of holding structures -- 6.3.1. Case C-116/16: T Danmark - TDC -- 6.3.2. Case C-117/16: Y Denmark - NetApp ApS -- 6.4. Weighing the tax benefits against other business benefits -- 6.5. Assessing the impact of the rulings on treaty shopping gains -- 6.6. Network analysis of treaty shopping -- 6.6.1. The network approach and treaty shopping gains -- 6.6.2. Baseline 2018 -- 6.6.3. Scenarios for the analysis -- 6.7. Impact analysis: Scenario results -- 6.7.1. Scenario 1: Denmark unilateral -- 6.7.2. Scenario 2: EU-wide -- 6.7.3. Scenario 3: Inclusive Framework -- 6.7.4. Scenario 4: EU-wide prohibitive penalty -- 6.7.5. Scenario 5: OECD IF (Strong) -- 6.8. Summary of scenario results -- 6.9. Preliminary conclusion -- Chapter 7: Case Studies -- 7.1. Introduction -- 7.2. France -- 7.2.1. Introduction -- 7.2.2. The history of the French GAAR: Fictious arrangements and fraude à la loi -- 7.2.3. Applying the French GAAR -- 7.2.4. The French GAAR and the European Union -- 7.2.4.1. Non-genuine arrangements -- 7.2.4.2. Main purpose/one of the main purposes to obtain a tax advantage -- 7.2.4.3. Case C-6/16 Eqiom SAS & -- Enka SA -- 7.2.4.4. Domestic rulings from the Conseil d'État on 5 June 2020 (nos. 423811, 423809, 423810, 423812 and Enka) -- 7.2.5. The French GAAR and tax treaties -- 7.2.6. Preliminary conclusion -- 7.3. Germany -- 7.3.1. Introduction -- 7.3.2. The history of the German GAAR: Teleological interpretation or statutory provision? -- 7.3.3. Applying the German GAAR -- 7.3.4. The German GAAR and the European Union -- 7.3.4.1. Non-genuine arrangements -- 7.3.4.2. Main/sole purpose -- 7.3.4.3. Cases C-504/16 Deister Holding AG and C-613/16 Juhler Holding A/S -- 7.3.4.4. GS -- 7.3.4.5. X -- 7.3.5. The German GAAR and tax treaties.
7.3.6. Preliminary conclusion -- 7.4. Denmark -- 7.4.1. Introduction -- 7.4.2. The (brief) history of the Danish GAAR from 2015 -- 7.4.3. Recent rulings involving the Danish GAAR -- 7.4.3.1. SKM2017.333.SR -- 7.4.3.2. SKM2019.413.SR -- 7.4.3.3. SKM2020.39.SR: The first domestic application on "inverted Christmas trees" -- 7.4.4. The Danish GAAR and tax treaties -- 7.4.4.1. SKM2018.466.SR: The "Singapore ruling" -- 7.4.5. Rulings from the High Court of Eastern Denmark on the beneficial ownership cases on dividends -- 7.4.5.1. The TDC Case: C-116/16 T Danmark -- 7.4.5.2. The NetApp Case: C-117/16 Y Denmark ApS -- 7.4.6. Preliminary conclusion -- 7.5. Australia -- 7.5.1. Introduction -- 7.5.2. The Australian GAAR: Literal or purposive interpretation? -- 7.5.3. Applying the GAAR -- 7.5.3.1. Sole/dominant purpose or principal purpose -- 7.5.3.2. Tax benefit -- 7.5.4. Significant case law -- 7.5.4.1. Peabody -- 7.5.4.2. Spotless -- 7.5.4.3. Hart -- 7.5.4.4. RCI -- 7.5.4.5. Futuris -- 7.5.5. Australia's recent GAAR rules dealing with BEPS -- 7.5.6. The Australian GAAR and the OECD Multilateral Instrument -- 7.5.7. Preliminary conclusion -- Chapter 8: Conclusion - Effectiveness of the GAARs -- 8.1. Chapter 1 - Introduction -- 8.2. Chapter 2 - Ensuring the tax revenue -- 8.3. Chapter 3 - Preventing treaty abuse within the OECD framework -- 8.4. Chapter 4 - Judicial anti-avoidance in the European Union -- 8.5. Chapter 5 - Alignment between the European Union and the OECD - An interlocking relationship -- 8.6. Chapter 6 - A network analysis to estimate the effects of anti-avoidance measures in the European Union and the OECD -- 8.7. Chapter 7 - Case studies -- 8.7.1. France -- 8.7.2. Germany -- 8.7.3. Denmark -- 8.7.4. Australia -- 8.8. Final conclusions -- References -- Other Titles in the IBFD Doctoral Series.
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Amsterdam : , : IBFD Publications USA, Incorporated, , 2022
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