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Advanced issues in European and international tax law / / Christiana HJI Panayi
| Advanced issues in European and international tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
1-4742-0242-X
1-84946-954-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910512002703321 |
HJI Panayi Christiana
|
||
| Oxford : , : Hart Publishing, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced issues in European and international tax law / / Christiana HJI Panayi
| Advanced issues in European and international tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
9781474202428
147420242X 9781849469548 1849469547 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910964425503321 |
|
HJI Panayi Christiana
|
||
| Oxford : , : Hart Publishing, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced issues in international and European tax law / / Christiana HJI Panayi
| Advanced issues in international and European tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
1-4742-0242-X
1-84946-954-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910797910503321 |
|
HJI Panayi Christiana
|
||
| Oxford : , : Hart Publishing, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Principle of Non-Discrimination in International and European Tax Law
| The Principle of Non-Discrimination in International and European Tax Law |
| Autore | Bammens Niels |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2012 |
| Descrizione fisica | xx, 1130 pages ; ; 24 cm |
| Collana | IBFD doctoral series |
| Soggetto topico |
Conflict of laws - Taxation
Taxation - Law and legislation - Europe |
| Soggetto non controllato | International Public Law and Arbitration |
| ISBN | 90-8722-160-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Title Page -- Copyright Page -- Table of Contents -- Part I Introduction -- Part I: Introduction -- Chapter 1: Aristotle's Concept of Distributive Justice -- Chapter 2: Basic Principles of Discrimination -- 2.1. Elements of the discrimination analysis -- 2.2. Proposal for an analytical framework -- 2.3. A brief note on ability to pay -- Chapter 3: Overview of the Study -- Part II Article 24 of the OECD Model Convention -- Chapter 4: Origin of Article 24 of the OECD Model Convention -- 4.1. Historical roots of the provision -- 4.2. The League of Nations -- 4.3. The OEEC Fiscal Committee -- 4.3.1. The first report of Working Party no. 4 -- 4.3.2. Reception of the first report -- 4.3.3. The second report -- 4.3.4. The third report -- 4.3.5. The final report -- 4.3.6. Conclusions -- 4.4. The genesis of the OECD Model Convention -- 4.5. The current version of Article 24 of the OECD Model Convention -- Chapter 5: Article 24(1): Nationality Non-Discrimination -- 5.1. General -- 5.2. No taxation without discrimination? -- 5.3. Nationality -- 5.3.1. Individuals -- 5.3.2. Other persons -- 5.3.2.1. General -- 5.3.2.2. The nationality of legal entities -- 5.3.2.2.1. The position taken in the Commentary -- 5.3.2.2.2. The 2008 update -- 5.3.2.2.3. Transvaal Special Income Tax Court decision of 10 March 1992 -- 5.3.2.2.4. 's-Hertogenbosch Court of Appeal decision of 13 December 2002 -- 5.4. Entitlement to article 24 -- 5.5. The comparability test: "in the same circumstances" -- 5.5.1. On sameness and similarity -- 5.5.2. Case law -- 5.5.2.1. Leeuwarden Court of Appeal decision of 7 April 2000 -- 5.5.2.2. United Dominions Trust Ltd -- 5.5.2.3. Belgian Supreme Court decision of 30 June 1988 -- 5.5.2.4. The Anglo-Swiss Land and Building Company Ltd. -- 5.5.2.5. Biso -- 5.5.2.6. Saipem -- 5.5.3. Discrimination "on the basis of" nationality?.
5.6. The disadvantage test: "other or more burdensome" -- 5.6.1. General -- 5.6.2. Reverse discrimination -- 5.6.3. Other issues -- 5.6.4. Case law -- 5.6.4.1. Woodend Rubber and Tea -- 5.6.4.2. Dutch Supreme Court decision of 14 June 1972 -- 5.6.4.3. Bundesfinanzhof decision of 14 March 1989 -- 5.6.4.4. Conseil d'état decision of 28 May 1986 -- 5.7. Reciprocity -- 5.7.1. General -- 5.7.2. Case law -- 5.7.2.1. American Trust Company -- 5.7.2.2. Brown & -- Williamson Ltd -- 5.7.2.3. Dutch Supreme Court decision of 2 September 1992 -- 5.7.2.4. Dutch Supreme Court decision of 20 November 2009 -- 5.7.3. Conclusion -- 5.8. Comparability as a safety valve? -- 5.9. "Other or more burdensome" as a safety valve? -- Chapter 6: Article 24(2): Stateless Persons -- 6.1. The 1954 Convention relating to the Status of Stateless Persons -- 6.2. The OECD Model Convention -- Chapter 7: Article 24(3): Permanent Establishments -- 7.1. Entitlement to article 24(3): what is "an enterprise"? -- 7.2. The comparability test: "an enterprise carrying on the same activities" -- 7.2.1. General -- 7.2.1.1. "Carrying on the same activities" -- 7.2.1.2. Separate entity approach -- 7.2.2. Case law -- 7.2.2.1. Case law on the subject of comparison -- 7.2.2.1.1. Reuters Ltd -- 7.2.2.1.2. Brussels Court of Appeal decision of 28 May 1993 -- 7.2.2.1.3. Ghent Court of Appeal decision of 17 November 1994 -- 7.2.2.1.4. Bundesfinanzhof decision of 22 April 1998 -- 7.2.2.1.5. Bundesfinanzhof decision of 10 March 2005 -- 7.2.2.1.6. Verwaltungsgerichtshof decision of 16 February 2006 and 28 November 2007 -- 7.2.2.2. Case law on the object of comparison -- 7.2.2.2.1. Swiss Bundesgericht decision of 28 November 2005 -- 7.2.2.2.2. Finanzgericht Köln decision of 20 September 1995 -- 7.2.2.2.3. UBS AG -- 7.3. The disadvantage test: "taxation … less favourably levied" -- 7.3.1. "Taxation". 7.3.2. "Less favourably levied" -- 7.3.2.1. Assessment of tax -- 7.3.2.2. Structure and rate of tax -- 7.3.2.2.1. Progressive scales and the non-resident's worldwide profits -- 7.3.2.2.2. Tax-free thresholds -- 7.3.2.2.3. Special taxes on a non-resident's PE -- 7.3.2.3. Dividends received in respect of holdings owned by a permanent establishment -- 7.3.2.4. Withholding tax on dividends, interest and royalties received by a permanent establishment -- 7.3.2.5. Credit for foreign tax and the extension to permanent establishments of the benefit of tax treaties concluded with third states -- 7.3.3. Case law -- 7.3.3.1. Assessment of tax -- 7.3.3.1.1. Brussels Court of Appeal decision of 30 June 1994 -- 7.3.3.1.2. Commerzbank AG v. Inland Revenue Commissioners -- 7.3.3.1.3. Automated Securities Clearance -- 7.3.3.1.4. Saipem -- 7.3.3.2. Structure and rate of tax -- 7.3.3.3. Dividends received in respect of holdings owned by a permanent establishment: UBS AG -- 7.3.3.4. Credit for foreign tax and the extension to permanent establishments of the benefit of tax treaties concluded with third states -- 7.3.3.4.1. Finanzgericht Hamburg decision of 9 August 1985 -- 7.3.3.4.2. Dutch Supreme Court decision of 8 February 2002 -- 7.3.3.5. Disadvantages caused by the treaty of which article 24(3) is invoked -- 7.3.3.5.1. Metchem Canada Inc -- 7.3.3.5.2. Brussels Court of First Instance decision of 9 November 2006 -- 7.3.4. No extension to personal allowances -- 7.3.4.1. Dutch Supreme Court decision of 19 December 1990 -- 7.3.4.2. Dutch Supreme Court decision of 11 September 1991 -- 7.3.4.3. Dutch Supreme Court decision of 6 November 1996 -- 7.3.4.4. Antwerp Court of Appeal decision of 2 February 2010 -- 7.3.4.5. Conclusion -- Chapter 8: Article 24(4): Deductibility -- 8.1. General -- 8.2. The comparability test -- 8.2.1. No express comparability requirement. 8.2.2. "Under the same conditions" as a comparability requirement? -- 8.3. The disadvantage test -- 8.4. Domestic rules on thin capitalization -- 8.4.1. General -- 8.4.2. "Interest" -- 8.4.3. Examples -- 8.4.3.1. Article 54 of the Belgian Income Tax Code -- 8.4.3.2. Article 26 of the Belgian Income Tax Code -- 8.4.4. Case law -- 8.4.4.1. Millennium Infocom Technologies -- 8.4.4.2. Specialty Manufacturing -- Chapter 9: Article 24(5): Foreign Ownership -- 9.1. Entitlement to article 24(5) -- 9.1.1. General -- 9.1.1.1. The wording of article 24(5) -- 9.1.1.2. Indirect ownership: Re A Oy and B Oy -- 9.1.2. Only the resident company is protected -- 9.1.2.1. Example: imputation systems vs.split-rate systems -- 9.1.2.2. Group treatment -- 9.1.3. Discrimination on the basis of foreign ownership -- 9.1.3.1. On the basis of -- 9.1.3.2. On the sole basis of? -- 9.1.3.3. Application of these principles -- 9.1.3.4. Example: Decision of the Swedish Supreme Administrative Court on the interpretation of "solely" -- 9.2. The comparability test: "other similar enterprises" -- 9.2.1. Similarity as a reference to shareholders' residence? -- 9.2.2. Similarity as a reference to the applicable tax regime? -- 9.2.3. Similarity as a reference to all relevant circumstances other than foreign ownership -- 9.2.4. Case law -- 9.2.4.1. Swedish Supreme Administrative Court decision of 19 November 1987 -- 9.2.4.2. Dutch Supreme Court decision of 23 December 1992 -- 9.2.4.3. Dutch Supreme Court decisions of 27 April 1994 -- 9.2.4.4. Boake Allen -- 9.2.4.5. DaimlerChrysler India -- 9.2.4.6. UnionBanCal -- 9.2.4.7. Square D -- 9.2.4.8. FCE Bank -- 9.3. The disadvantage test: "other or more burdensome" -- 9.3.1. General -- 9.3.1.1. The origin of the expression -- 9.3.1.2. Interpretation -- 9.3.2. Case law -- 9.3.2.1. The Delaware case. 9.3.2.2. Luxembourg Administrative Court of Appeal decision of 19 April 2007 -- 9.3.2.3. The Swedish Supreme Administrative Court on the interpretation of "other" -- 9.4. Relationship to article 24(4) -- 9.4.1. General -- 9.4.2. Case law: Andritz -- Chapter 10: Article 24(6): Taxes Covered -- 10.1. General -- 10.2. Case law: Dutch Supreme Court decision of 1 November 2000 -- Chapter 11: The Concurrent Application of Different Provisions of Article 24 of the OECD Model Convention -- 11.1. Article 24(1) and article 24(3) -- 11.2. Article 24(1) and article 24(4) -- 11.3. Article 24(1) and article 24(5) -- 11.4. Article 24(3) and article 24(4) -- 11.5. Article 24(3) and article 24(5) -- 11.6. Conclusion -- Part III Non-Discrimination in European Tax Law -- Chapter 12: General Overview of the Approach of the European Court of Justice to Non-Discrimination -- 12.1. The Court's Aristotelian understanding of non-discrimination -- 12.1.1. Overview -- 12.1.2. Methodology -- 12.2. Types of discrimination -- 12.2.1. Discrimination in form and discrimination in substance -- 12.2.2. Direct and indirect discrimination -- 12.2.3. Reverse discrimination -- 12.2.3.1. The Court's traditional position -- 12.2.3.2. Later evolution and criticism -- 12.2.4. Quantitative restrictions and measures having equivalent effect -- 12.2.5. Dassonville extended to other freedoms -- 12.2.6. Conclusion -- Chapter 13: Non-Discrimination in European Tax Law: General Remarks -- 13.1. Introduction -- 13.1.1. Purpose and scope of the study -- 13.1.2. The case law of the European Court of Justice on direct taxation -- 13.2. Comparable situations -- 13.3. Equal treatment -- 13.4. Types of discrimination -- 13.4.1. Direct and indirect discrimination -- 13.4.2. Reverse discrimination. 13.4.3. Is ECJ case law in direct tax matters still based on a discrimination analysis, or has it evolved towards a restriction-based reading of the Treaty?. |
| Record Nr. | UNINA-9911011341703321 |
|
Bammens Niels
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| Amsterdam : , : IBFD Publications USA, Incorporated, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Revue fiscalité européenne
| Revue fiscalité européenne |
| Pubbl/distr/stampa | Nice [France], : Cahiers Fiscaux Européens |
| Descrizione fisica | 1 online resource |
| Soggetto topico |
Taxation - Law and legislation - Europe
Fiscal policy - Europe Fiscal policy Taxation - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | fre |
| Altri titoli varianti | Revue fiscalité européenne et droit international des affaires |
| Record Nr. | UNINA-9910679348303321 |
| Nice [France], : Cahiers Fiscaux Européens | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Revue fiscalité européenne
| Revue fiscalité européenne |
| Pubbl/distr/stampa | Nice [France], : Cahiers Fiscaux Européens |
| Descrizione fisica | 1 online resource |
| Soggetto topico |
Taxation - Law and legislation - Europe
Fiscal policy - Europe Fiscal policy Taxation - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | fre |
| Altri titoli varianti | Revue fiscalité européenne et droit international des affaires |
| Record Nr. | UNISA-996204959403316 |
| Nice [France], : Cahiers Fiscaux Européens | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Taxation of Companies in Economic and Financial Distress
| Taxation of Companies in Economic and Financial Distress |
| Autore | Kristoffersson Eleonor |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2023 |
| Descrizione fisica | 1 online resource (539 pages) |
| Collana | EATLP International Tax Series |
| Soggetto topico |
Corporations - Taxation - Europe
Taxation - Law and legislation - Europe |
| ISBN |
9789087228460
9087228465 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title -- Copyright -- Preface -- About the Authors -- Part One: General Report -- Chapter 1: Taxation of Companies in Financial and Economic Distress -- 1.1. Introduction -- 1.2. Impairment of loans and other commercial receivables -- 1.2.1. Tax effects of expected losses from accounts receivable and loans -- 1.2.2. Intra-group losses -- 1.2.3. Debt waivers -- 1.3. Corporate tax treatment of losses -- 1.3.1. General remarks -- 1.3.2. Loss carry-forward and loss carry-back -- 1.3.3. Groups of companies -- 1.3.4. Cross-border loss compensation -- 1.4. Capital injections -- 1.5. Tax deferrals and liability to pay taxes -- 1.5.1. General remarks -- 1.5.2. Enforceability and late payment of tax debts -- 1.5.3. Deferred tax payment and instalment payments -- 1.5.4. Liability for directors -- 1.6. Conclusions -- 1.7. Final observations -- Part Two: Thematic Reports -- Chapter 2: Topical Report: State Aid-Compliant Relief within the European Union -- 2.1. Introduction -- 2.2. State aid in a nutshell -- 2.3. Substantive tax law: Loss compensation -- 2.3.1. Generic rules and different treatment of incorporated and non-incorporated entities -- 2.3.2. Rules targeted to small companies (not by virtue of their legal form) -- 2.3.3. Rules targeted to companies in distress -- 2.4. Substantive tax law: Bad debts, impairment and waiver of third-party debts -- 2.5. Procedural tax (collection) law: Payment arrangements and debt waivers -- 2.5.1. Payment in instalments, interest rates, penalties and fines -- 2.5.2. Forced collection, insolvency and tax debt waivers -- 2.5.3. Discretionary action? Now what? -- 2.5.3.1. Is an undertaking worth saving (from an EU perspective, that is)? -- 2.5.3.2. The need to qualify as rescue and restructuring aid -- 2.5.4. Liability of managers, directors and debt relief for former entrepreneurs/partners.
2.6. Exceptional circumstances: The COVID-19 example -- 2.6.1. Exceptional circumstances call for exceptional measures: The Temporary Framework -- 2.6.2. Exceptional circumstance may make abnormal behaviour acceptable -- 2.7. State aid consequences of further EU harmonization -- 2.7.1. Insolvency -- 2.7.2. Business in Europe: Framework for Income Taxation (BEFIT) -- 2.8. Concluding remarks -- Chapter 3: Transfer Pricing in Relation to Businesses in Economic and Financial Distress -- 3.1. Introduction -- 3.2. Economic and financial distress -- 3.3. TP analysis during economic and financial distress -- 3.3.1. Identification of commercial or financial relations during economic and financial distress -- 3.3.1.1. Contractual terms -- 3.3.1.2. Functional analysis -- 3.3.1.3. Characteristics of property or services -- 3.3.1.4. Economic circumstances -- 3.3.1.5. Business strategies -- 3.3.2. Recognition of an accurately delineated transaction during economic and financial distress -- 3.3.2.1. Options realistically available -- 3.3.3. Selection of the most appropriate TP method during economic and financial distress -- 3.3.3.1. Comparable uncontrolled price method -- 3.3.3.2. Resale price method -- 3.3.3.3. Cost-plus method -- 3.3.3.4. Transactional net margin method -- 3.3.3.5. Transactional profit split method -- 3.3.4. Application of the most appropriate TP method during economic and financial distress -- 3.3.4.1. Limited-risk entities versus entrepreneurial entities -- 3.3.4.2. Group synergies -- 3.3.4.4. Internal versus external comparables -- 3.3.4.3. Government assistance -- 3.3.4.5. Loss-making comparables -- 3.3.4.6. Adjustments -- 3.4. Advance pricing agreements -- 3.5. Specific transactions -- 3.5.1. Intra-group services -- 3.5.2. Financial transactions -- 3.5.3. Intangibles -- 3.5.4. Business restructurings -- 3.6. Conclusion. Chapter 4: Topical Report: The VAT Treatment of Companies in Distress -- 4.1. Introduction -- 4.2. General principles underlying the VAT treatment of companies in distress -- 4.3. Companies in distress: A case-based VAT study -- 4.3.1. Overview -- 4.3.2. Adjustment of input VAT -- 4.3.2.1. Preliminary remarks -- 4.3.2.2. Adjustment of input VAT: General remarks -- 4.3.2.3. Adjustment of input VAT II -- 4.3.3. The state as a creditor of VAT for companiesin distress -- 4.3.3.1. Preliminary remarks -- 4.3.3.2. Waivers on collecting VAT for companies in distress -- Part Three: National Reports -- Chapter 5: Austria -- 5.1. Impairment of loans and other commercial receivables -- 5.1.1. Methods and rules for determining taxable profits -- 5.1.2. Tax treatment of debt waivers on the creditor's side -- 5.1.3. Tax treatment of debt waivers on the debtor's side -- 5.2. Corporate treatment of losses -- 5.2.1. Intra and inter-periodic loss utilization -- 5.2.2. Interpersonal loss utilization within groups of companies -- 5.2.3. Interpersonal loss utilization by means of corporate reorganizations -- 5.2.4. Anti-loss trafficking rules -- 5.2.5. Loss-related impairment -- 5.3. Capital injections -- 5.3.1. Tax treatment of open contributions -- 5.3.2. Tax treatment of hidden capital contributions and shareholder loans -- 5.3.3. Debt-to-equity swap and debt-equity mismatches -- 5.4. Tax deferrals and liability to pay taxes -- 5.4.1. General measures -- 5.4.2. Measures related to COVID-19 -- Chapter 6: Belgium -- 6.1. Introduction -- 6.2. The impairment of loans and other commercial receivables -- 6.2.1. Tax treatment of final losses on receivables -- 6.2.2. Tax treatment of expected/probable losses on receivables -- 6.2.2.1. Conditions -- 6.2.2.2. Special COVID measures in relation to impairments on receivables. 6.2.3. Debt restructuring of companies in distress: The debt-waiver -- 6.2.3.1. Voluntary debt waiver -- 6.2.3.2. Debt waiver in the context of insolvency proceedings -- 6.3. Corporate tax treatment of losses -- 6.3.1. Loss carry-back -- 6.3.2. Loss carry-forward -- 6.3.2.1. Unlimited carry-forward of tax losses -- 6.3.2.2. Limitations to the use of tax losses carried forward -- 6.3.3. Group contribution regime -- 6.3.4. Impact of restructurings on tax losses carried forward -- 6.3.4.1. Tax neutral merger/demerger/contribution -- 6.3.4.2. Change of control -- 6.3.5. Specific COVID-measures in relation to the corporate tax treatment of losses -- 6.4. Capital injections -- 6.4.1. Tax and accounting treatment of a capital injection -- 6.4.1.1. At the level of the receiving company -- 6.4.1.2. At the level of the contributing company -- 6.4.2. Debt restructuring for companies in distress: A debt/equity swap -- 6.4.3. Specific COVID measures in relation to capital injections -- 6.5. Tax deferrals and liability to pay taxes -- 6.5.1. Payment term and late payment interest -- 6.5.2. Tax deferral -- 6.5.2.1. Payment facility -- 6.5.2.2. Insolvency procedure -- 6.5.2.3. Special COVID measures in relation to tax deferrals -- 6.5.3. Sanctions against the company's directors for tax debts -- 6.5.3.1. Liability of directors for serious error contributing to the bankruptcy -- 6.5.3.2. Joint liability for unpaid wage withholding tax and VAT -- 6.5.3.3. Joint and several liability of co-perpetrators or accomplices in tax offences -- 6.5.3.4. Compensation for damage based on common law -- 6.5.3.5. Criminal liability for systematic non-payment of taxes to postpone the declaration of bankruptcy -- Chapter 7: Czech Republic -- 7.1. Impairment of loans and other commercial receivables -- 7.2. Corporate tax treatment of losses -- 7.3. Capital injections. 7.4. Tax deferrals and liability to pay taxes -- Chapter 8: Denmark -- 8.1. The impairment of loans and other commercial receivables -- 8.1.1. Introduction -- 8.1.1.1. Provisions on deductibility -- 8.1.1.2. Definition of intra-group and interrelation -- 8.1.2. When is a loss deductible? -- 8.1.2.1. The realization principle -- 8.1.2.2. The accrual principle -- 8.1.2.3. Expected losses according to case law -- 8.1.3. Later payment of the loan -- 8.1.4. Connection to generally accepted accounting principles -- 8.1.5. The deduction of a probable loss: Tax effects on the debtor's part -- 8.1.6. Valuation of the impaired debt -- 8.1.7. Directive 2019/1023 -- 8.1.8. Assignment of receivables -- 8.1.9. Deductibility of interests -- 8.1.10. Withholding tax on interests -- 8.1.11. VAT and bad debt -- 8.2. Corporate tax treatment of losses -- 8.2.1. The regulation of losses -- 8.2.2. The use of losses when the company is sold -- 8.2.3. The shareholder's loss on its holding due to bankruptcy -- 8.2.4. VAT -- 8.3. Capital injections -- 8.3.1. Conversion of loans -- 8.3.2. Debt in tax law and equity for corporate law or accounting purposes -- 8.3.2.1. Additional tier 1 items and instruments (hybrid instruments) -- 8.3.2.2. Savings institution certificate -- 8.3.2.3. Callable subordinated capital securities -- 8.3.3. Debt waiver -- 8.3.4. COVID-19 and tax benefits -- 8.4. Tax deferrals and liability to pay taxes -- 8.4.1. Sanctions against individuals -- 8.4.2. COVID-19 -- 8.5. Conclusion -- Chapter 9: Finland -- 9.1. Introduction -- 9.2. The impairment of loans and other commercial receivables -- 9.3. Corporate tax treatment of losses -- 9.4. Capital injections -- 9.5. Tax deferrals and liability to pay taxes -- 9.6. Conclusions -- Chapter 10: France -- 10.1. Introduction -- 10.2. Impairment of loans and other commercial receivables -- 10.2.1. Creditors. 10.2.2. Debtors. |
| Record Nr. | UNINA-9911011668403321 |
|
Kristoffersson Eleonor
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| Amsterdam : , : IBFD Publications USA, Incorporated, , 2023 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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