Combating fiscal fraud and empowering regulators : bringing tax money back into the coffers / / edited by Brigitte Unger, Lucia Rossel, and Joras Ferwerda [[electronic resource]] |
Edizione | [New product edition.] |
Pubbl/distr/stampa | Oxford : , : Oxford University Press, , 2021 |
Descrizione fisica | 1 online resource (368 pages) : illustrations (black and white) |
Disciplina | 336.206 |
Collana | Oxford scholarship online |
Soggetto topico |
Taxation - Law and legislation
Tax evasion (International law) Money laundering - Law and legislation Taxation - Law and legislation - European Union countries |
ISBN |
0-19-188892-3
0-19-259704-3 0-19-259703-5 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910476834203321 |
Oxford : , : Oxford University Press, , 2021 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Flexible multi-tier dispute resolution in international tax disputes / / editors, Pasquale Pistone, Jan J.P. de Goede |
Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
Descrizione fisica | 1 online resource (581 pages) |
Disciplina | 336.206 |
Soggetto topico |
Tax evasion (International law)
Taxation - Law and legislation |
ISBN | 90-8722-663-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Chapter 1: Flexible multi-tier dispute resolution : the Croatian experience / Žunić Kovačević, N. Gadžo, S. Klemenčić, I. ; ; p. 3-21
Chapter 2: Flexible multi-tier dispute resolution : the German experience / Seer, R. Wilms, A.L. ; ; p. 23-40 Chapter 3: The use of a third person other than a court in order to deal with tax disputes : the Greek experience / Perrou, K. ; ; p. 43-52 Chapter 4: The Settlement Commission in the Indian experience / Sengupta, D.P. ; ; p. 53-67 Chapter 5: Tax mediation in Belgium and the Netherlands / Hensen, W. Hout, M.B.A. van ; ; p. 71-97 Chapter 6: Tax mediation in New Zealand, Australia and the United Kingdom / Jone, M. ; ; p. 99-137 Chapter 7: Tax mediation in Mexico / Uribe Guerrero, E. ; ; p. 139-149 Chapter 8: Tax mediation in the United States / Brauner, Y. ; ; p. 151-165 Chapter 9: Can mediation improve (the efficiency of) the MAP? / Gröper, J. ; ; p. 169-181 Chapter 10: Mediation : the Swiss army knife in the competent authority?s toolbox / Brown, P.A. ; ; p. 183-195 Chapter 11: Using mediation for the resolution of cross-border tax disputes / Perrou, K. ; ; p. 197-210 Chapter 12: A negotiator, not a judge : choosing the right mediator to aid in resolving cross border tax disputes / Brown, P.A. ; ; p. 211-225 Chapter 13: The inception of a mediation system in Brazil for resolution of disputes in international tax law / Polizelli, V. Borges ; ; p. 227-250 Chapter 14: MAP arbitration in tax treaty disputes / Mooij, H. ; ; p. 253-287 Chapter 15: Judicial systems and international tax disputes : the view from India / Sengupta, D.P. ; ; p. 289-315 Chapter 16: Baseball arbitration : the trendiest alternative dispute resolution mechanism in international taxation / Neto, L.F. ; ; p. 317-347 Chapter 17: The EU Directive on tax dispute resolution mechanisms in the European Union : a flexible but still perfectible tool for resolving international tax disputes / Ronco, S.M. ; ; p. 349-419 Chapter 18: Summary of findings / Hout, M.B.A. van ; ; p. 423-482 Chapter 19: The flexible multi-tier dispute resolution framework and our final conclusions and recommendations / Pistone, P. Goede J.J.P. de ; ; p. 483-522 |
Record Nr. | UNINA-9910795394003321 |
Amsterdam, Netherlands : , : IBFD, , [2020] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Flexible multi-tier dispute resolution in international tax disputes / / editors, Pasquale Pistone, Jan J.P. de Goede |
Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
Descrizione fisica | 1 online resource (581 pages) |
Disciplina | 336.206 |
Soggetto topico |
Tax evasion (International law)
Taxation - Law and legislation |
ISBN | 90-8722-663-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Chapter 1: Flexible multi-tier dispute resolution : the Croatian experience / Žunić Kovačević, N. Gadžo, S. Klemenčić, I. ; ; p. 3-21
Chapter 2: Flexible multi-tier dispute resolution : the German experience / Seer, R. Wilms, A.L. ; ; p. 23-40 Chapter 3: The use of a third person other than a court in order to deal with tax disputes : the Greek experience / Perrou, K. ; ; p. 43-52 Chapter 4: The Settlement Commission in the Indian experience / Sengupta, D.P. ; ; p. 53-67 Chapter 5: Tax mediation in Belgium and the Netherlands / Hensen, W. Hout, M.B.A. van ; ; p. 71-97 Chapter 6: Tax mediation in New Zealand, Australia and the United Kingdom / Jone, M. ; ; p. 99-137 Chapter 7: Tax mediation in Mexico / Uribe Guerrero, E. ; ; p. 139-149 Chapter 8: Tax mediation in the United States / Brauner, Y. ; ; p. 151-165 Chapter 9: Can mediation improve (the efficiency of) the MAP? / Gröper, J. ; ; p. 169-181 Chapter 10: Mediation : the Swiss army knife in the competent authority?s toolbox / Brown, P.A. ; ; p. 183-195 Chapter 11: Using mediation for the resolution of cross-border tax disputes / Perrou, K. ; ; p. 197-210 Chapter 12: A negotiator, not a judge : choosing the right mediator to aid in resolving cross border tax disputes / Brown, P.A. ; ; p. 211-225 Chapter 13: The inception of a mediation system in Brazil for resolution of disputes in international tax law / Polizelli, V. Borges ; ; p. 227-250 Chapter 14: MAP arbitration in tax treaty disputes / Mooij, H. ; ; p. 253-287 Chapter 15: Judicial systems and international tax disputes : the view from India / Sengupta, D.P. ; ; p. 289-315 Chapter 16: Baseball arbitration : the trendiest alternative dispute resolution mechanism in international taxation / Neto, L.F. ; ; p. 317-347 Chapter 17: The EU Directive on tax dispute resolution mechanisms in the European Union : a flexible but still perfectible tool for resolving international tax disputes / Ronco, S.M. ; ; p. 349-419 Chapter 18: Summary of findings / Hout, M.B.A. van ; ; p. 423-482 Chapter 19: The flexible multi-tier dispute resolution framework and our final conclusions and recommendations / Pistone, P. Goede J.J.P. de ; ; p. 483-522 |
Record Nr. | UNINA-9910822505003321 |
Amsterdam, Netherlands : , : IBFD, , [2020] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance / / Lukas Hakelberg |
Autore | Hakelberg Lukas <1985-> |
Pubbl/distr/stampa | Ithaca [New York] : , : Cornell University Press, , 2020 |
Descrizione fisica | 1 online resource |
Disciplina | 364.1/3380973 |
Collana | Cornell studies in money |
Soggetto topico |
Confidential communications - Banking - European Union countries
Banks and banking, Foreign - Law and legislation - United States Tax administration and procedure - International cooperation Tax evasion (International law) Taxation - Political aspects - European Union countries Taxation - Political aspects - United States Tax evasion - European Union countries Tax evasion - United States |
Soggetto genere / forma | Electronic books. |
Soggetto non controllato | Taxation, tax avoidance, evasion, hegemony, international taxation |
ISBN | 1-5017-4803-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Change and Stability in Global Tax Policy -- Power in International Tax Politics -- Countering Harmful Tax Practices -- The Swift Return of Tax Competition -- The Emergence of Multilateral AEI -- The BEPS Project : Long Live Arm's Length -- From Hegemony to Transatlantic Tax Battle? |
Record Nr. | UNINA-9910524680903321 |
Hakelberg Lukas <1985-> | ||
Ithaca [New York] : , : Cornell University Press, , 2020 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Internationales steuer-strafrecht / / Prof. Dr. Harald Schaumburg und Dr. Sebastian Peters |
Autore | Schaumburg Harald |
Pubbl/distr/stampa | Cologne, [Germany] : , : Otto Schmidt, , 2015 |
Descrizione fisica | 1 online resource (800 p.) |
Disciplina | 336.206 |
Soggetto topico |
Tax evasion (International law)
Tax evasion - Law and legislation - Germany Tax evasion - Law and legislation |
Soggetto genere / forma | Electronic books. |
ISBN | 3-504-38021-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Frontmatter -- Vorwort / Schaumburg, Harald / Peters, Sebastian -- Inhaltsverzeichnis -- Abkürzungsverzeichnis -- 1. Teil Einführende Grundlagen -- Kapitel 1 Begriff des Internationalen Steuerstrafrechts / Schaumburg, Harald -- Kapitel 2 Rechtsquellen des Internationalen Steuerstrafrechts / Schaumburg, Harald -- Kapitel 3 Internationales Strafanwendungsrecht / Peters, Sebastian -- Kapitel 4 Verbot der Doppelbestrafung / Peters, Sebastian -- 2. Teil Internationales Steuerstrafverfahren -- Kapitel 5 Einführung in das Internationale Steuerstrafverfahren / Peters, Sebastian -- Kapitel 6 Ablauf des internationalen Steuerstrafverfahrens / Peters, Sebastian -- 3. Teil Internationale Amts- und Rechtshilfe -- Kapitel 7 Überblick über die zwischenstaatliche Amts- und Rechtshilfe / Schaumburg, Harald -- Kapitel 8 Amts- und Rechtshilfe in Steuersachen / Schaumburg, Harald -- Kapitel 9 Rechtshilfe in Steuerstrafsachen / Peters, Sebastian -- 4. Teil Steuerhinterziehung, Selbstanzeige, Korruption und Schmiergelder -- Kapitel 10 Steuerhinterziehung / Peters, Sebastian -- Kapitel 11 Selbstanzeige / Peters, Sebastian -- Kapitel 12 Korruption und Schmiergelder / Peters, Sebastian -- 5. Teil Grundzüge des Internationalen Steuerrechts -- Kapitel 13 Materielles Recht / Schaumburg, Harald -- Kapitel 14 Mitwirkungspflichten / Schaumburg, Harald -- 6. Teil Pflichtverletzungen im Internationalen Steuerrecht -- Kapitel 15 Ertragsteuerrecht / Schaumburg, Harald -- Kapitel 16 Erbschaftsteuerrecht / Schaumburg, Harald -- Kapitel 17 Umsatzsteuerrecht / Schaumburg, Harald -- Kapitel 18 Grunderwerbsteuerrecht / Schaumburg, Harald -- Kapitel 19 Verbrauchsteuerrecht / Schaumburg, Harald -- Sachregister |
Record Nr. | UNINA-9910460599103321 |
Schaumburg Harald | ||
Cologne, [Germany] : , : Otto Schmidt, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Internationales steuer-strafrecht / / Prof. Dr. Harald Schaumburg und Dr. Sebastian Peters |
Autore | Schaumburg Harald |
Pubbl/distr/stampa | Cologne, [Germany] : , : Otto Schmidt, , 2015 |
Descrizione fisica | 1 online resource (800 p.) |
Disciplina | 336.206 |
Soggetto topico |
Tax evasion (International law)
Tax evasion - Law and legislation - Germany Tax evasion - Law and legislation |
ISBN | 3-504-38021-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Frontmatter -- Vorwort / Schaumburg, Harald / Peters, Sebastian -- Inhaltsverzeichnis -- Abkürzungsverzeichnis -- 1. Teil Einführende Grundlagen -- Kapitel 1 Begriff des Internationalen Steuerstrafrechts / Schaumburg, Harald -- Kapitel 2 Rechtsquellen des Internationalen Steuerstrafrechts / Schaumburg, Harald -- Kapitel 3 Internationales Strafanwendungsrecht / Peters, Sebastian -- Kapitel 4 Verbot der Doppelbestrafung / Peters, Sebastian -- 2. Teil Internationales Steuerstrafverfahren -- Kapitel 5 Einführung in das Internationale Steuerstrafverfahren / Peters, Sebastian -- Kapitel 6 Ablauf des internationalen Steuerstrafverfahrens / Peters, Sebastian -- 3. Teil Internationale Amts- und Rechtshilfe -- Kapitel 7 Überblick über die zwischenstaatliche Amts- und Rechtshilfe / Schaumburg, Harald -- Kapitel 8 Amts- und Rechtshilfe in Steuersachen / Schaumburg, Harald -- Kapitel 9 Rechtshilfe in Steuerstrafsachen / Peters, Sebastian -- 4. Teil Steuerhinterziehung, Selbstanzeige, Korruption und Schmiergelder -- Kapitel 10 Steuerhinterziehung / Peters, Sebastian -- Kapitel 11 Selbstanzeige / Peters, Sebastian -- Kapitel 12 Korruption und Schmiergelder / Peters, Sebastian -- 5. Teil Grundzüge des Internationalen Steuerrechts -- Kapitel 13 Materielles Recht / Schaumburg, Harald -- Kapitel 14 Mitwirkungspflichten / Schaumburg, Harald -- 6. Teil Pflichtverletzungen im Internationalen Steuerrecht -- Kapitel 15 Ertragsteuerrecht / Schaumburg, Harald -- Kapitel 16 Erbschaftsteuerrecht / Schaumburg, Harald -- Kapitel 17 Umsatzsteuerrecht / Schaumburg, Harald -- Kapitel 18 Grunderwerbsteuerrecht / Schaumburg, Harald -- Kapitel 19 Verbrauchsteuerrecht / Schaumburg, Harald -- Sachregister |
Record Nr. | UNINA-9910797013403321 |
Schaumburg Harald | ||
Cologne, [Germany] : , : Otto Schmidt, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Internationales steuer-strafrecht / / Prof. Dr. Harald Schaumburg und Dr. Sebastian Peters |
Autore | Schaumburg Harald |
Pubbl/distr/stampa | Cologne, [Germany] : , : Otto Schmidt, , 2015 |
Descrizione fisica | 1 online resource (800 p.) |
Disciplina | 336.206 |
Soggetto topico |
Tax evasion (International law)
Tax evasion - Law and legislation - Germany Tax evasion - Law and legislation |
ISBN | 3-504-38021-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Nota di contenuto | Frontmatter -- Vorwort / Schaumburg, Harald / Peters, Sebastian -- Inhaltsverzeichnis -- Abkürzungsverzeichnis -- 1. Teil Einführende Grundlagen -- Kapitel 1 Begriff des Internationalen Steuerstrafrechts / Schaumburg, Harald -- Kapitel 2 Rechtsquellen des Internationalen Steuerstrafrechts / Schaumburg, Harald -- Kapitel 3 Internationales Strafanwendungsrecht / Peters, Sebastian -- Kapitel 4 Verbot der Doppelbestrafung / Peters, Sebastian -- 2. Teil Internationales Steuerstrafverfahren -- Kapitel 5 Einführung in das Internationale Steuerstrafverfahren / Peters, Sebastian -- Kapitel 6 Ablauf des internationalen Steuerstrafverfahrens / Peters, Sebastian -- 3. Teil Internationale Amts- und Rechtshilfe -- Kapitel 7 Überblick über die zwischenstaatliche Amts- und Rechtshilfe / Schaumburg, Harald -- Kapitel 8 Amts- und Rechtshilfe in Steuersachen / Schaumburg, Harald -- Kapitel 9 Rechtshilfe in Steuerstrafsachen / Peters, Sebastian -- 4. Teil Steuerhinterziehung, Selbstanzeige, Korruption und Schmiergelder -- Kapitel 10 Steuerhinterziehung / Peters, Sebastian -- Kapitel 11 Selbstanzeige / Peters, Sebastian -- Kapitel 12 Korruption und Schmiergelder / Peters, Sebastian -- 5. Teil Grundzüge des Internationalen Steuerrechts -- Kapitel 13 Materielles Recht / Schaumburg, Harald -- Kapitel 14 Mitwirkungspflichten / Schaumburg, Harald -- 6. Teil Pflichtverletzungen im Internationalen Steuerrecht -- Kapitel 15 Ertragsteuerrecht / Schaumburg, Harald -- Kapitel 16 Erbschaftsteuerrecht / Schaumburg, Harald -- Kapitel 17 Umsatzsteuerrecht / Schaumburg, Harald -- Kapitel 18 Grunderwerbsteuerrecht / Schaumburg, Harald -- Kapitel 19 Verbrauchsteuerrecht / Schaumburg, Harald -- Sachregister |
Record Nr. | UNINA-9910812298803321 |
Schaumburg Harald | ||
Cologne, [Germany] : , : Otto Schmidt, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The interpretation of tax treaties in relation to domestic gaars / / Eivind Furuseth |
Autore | Furuseth Eivind <1975-> |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
Descrizione fisica | 1 online resource (353 pages) : illustrations |
Disciplina | 343.04 |
Collana | IBFD Doctoral series |
Soggetto topico |
Tax evasion (International law)
Tax evasion Double taxation |
Soggetto genere / forma | Electronic books. |
ISBN | 90-8722-480-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910511803603321 |
Furuseth Eivind <1975-> | ||
Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The interpretation of tax treaties in relation to domestic gaars / / Eivind Furuseth |
Autore | Furuseth Eivind <1975-> |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
Descrizione fisica | 1 online resource (353 pages) : illustrations |
Disciplina | 343.04 |
Collana | IBFD Doctoral series |
Soggetto topico |
Tax evasion (International law)
Tax evasion Double taxation |
ISBN | 90-8722-480-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910793340003321 |
Furuseth Eivind <1975-> | ||
Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The interpretation of tax treaties in relation to domestic gaars / / Eivind Furuseth |
Autore | Furuseth Eivind <1975-> |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
Descrizione fisica | 1 online resource (353 pages) : illustrations |
Disciplina | 343.04 |
Collana | IBFD Doctoral series |
Soggetto topico |
Tax evasion (International law)
Tax evasion Double taxation |
ISBN | 90-8722-480-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910827042203321 |
Furuseth Eivind <1975-> | ||
Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|