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The Resource CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum

CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum

Label
CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
Title
CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
Contributor
Subject
Language
eng
Summary
This Liber Amicorum commemorates the 60th anniversary of CFE Tax Advisers Europe. The book aims to be an insightful contribution to the ongoing discussions in the international tax world by offering commentaries on a number of recent developments in taxation at the EU and worldwide levels. Part I: tax decisions and jurisdictions. Part II: limits to tax jurisdiction and taxpayer rights. Part III: combating tax avoidance and evasion. Part IV: towards new approaches in the VAT area. Part V: reflections on non-tax issues
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Thiel, S. van
  • Valente, P
  • Raventós-Calvo, S
http://library.link/vocab/subjectName
  • EU law
  • procedural tax law
  • case law
  • digital economy
  • robot tax
  • allocation of income
  • losses
  • territoriality principle
  • source principle of taxation
  • fiscal neutrality
  • exit tax
  • capital gains
  • BEPS
  • tax transparency
  • taxpayer rights
  • human rights
  • value chain analysis
  • transfer pricing
  • abuse of rights
  • State aid
  • selectivity
  • exchange of information
  • VAT
  • ruling
  • consumption tax
  • internal market
  • Pigouvian tax
  • virtual currency
  • Islamic finance
Label
CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
Instantiates
Publication
Contents
  • Introduction to the Liber Amicorum
  • Thiel, S. van
  • ; p. 1-8
  • A plea for qualified majority voting and the ordinary legislative procedure in European tax law
  • Pistone, P.
  • ; p. 11-34
  • Taxing the digital economy: the questions multiply - what are the responses?
  • Valente, P.
  • ; p. 35-53
  • Robot taxes: where do we stand?
  • Dimitropoulou, C.
  • ; p. 55-75
  • Where should corporations be taxed? The 100-year-old question
  • Andersson, K.
  • ; p. 77-90
  • European tax controversies: fiscal neutrality and EU law
  • O'Shea, T.
  • ; p. 93-128
  • The U-turn of the European Court on exit taxes on unrealized capital gains
  • Thiel, S. van
  • ; p. 129-146
  • Foreign losses and territoriality: did Sofina revolutionize source-state taxation?
  • Kofler, G.
  • ; p. 147-168
  • Safeguarding taxpayer rights
  • Barmentlo, D.
  • Kraan, P.
  • ; p. 169-178
  • What about taxpayers' human rights?
  • Woolf, J.
  • ; p. 179-193
  • Base erosion and profit shifting: an overview and a review
  • Liebman, H.M.
  • ; p. 197-216
  • The European Union's external strategy for effective taxation: from the seeds of thought to implementation
  • Barsotti, C.
  • Roccatagliata, F.
  • ; p. 217-240
  • International tax transparency and the lost meaning of foreseeable relevance
  • Dourado, A.P.
  • ; p. 241-251
  • Value chain analysis - the BEPS version of transfer pricing?
  • Huibregtse, S.
  • Silva, M. Menezes da
  • Sukmatullahi, K.
  • ; p. 253-285
  • Abuse of rights in EU law: a first impression of the Denmark cases
  • Raventós-Calvo, S.
  • ; p. 287-299
  • EU State aid policy: exploring the arguments in the Apple case
  • Thiel, A. van
  • ; p. 301-331
  • The future of cross-border rulings in the VAT context
  • Centore, P.
  • Dellapina, M.
  • ; p. 335-363
  • EU VAT or the emergence of an efficient consumption tax in an internal market
  • Amand, C.
  • ; p. 365-419
  • Taxation as a pivotal element for sustainable development goals
  • Valente, A.
  • Nicoli, M.
  • ; p. 423-433
  • Bitcoin and Sharia compliance
  • Borroni, A.
  • ; p. 435-446
Extent
xix, 446
Isbn
9789087225575
Isbn Type
(eBook, PDF)
Label
CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
Publication
Contents
  • Introduction to the Liber Amicorum
  • Thiel, S. van
  • ; p. 1-8
  • A plea for qualified majority voting and the ordinary legislative procedure in European tax law
  • Pistone, P.
  • ; p. 11-34
  • Taxing the digital economy: the questions multiply - what are the responses?
  • Valente, P.
  • ; p. 35-53
  • Robot taxes: where do we stand?
  • Dimitropoulou, C.
  • ; p. 55-75
  • Where should corporations be taxed? The 100-year-old question
  • Andersson, K.
  • ; p. 77-90
  • European tax controversies: fiscal neutrality and EU law
  • O'Shea, T.
  • ; p. 93-128
  • The U-turn of the European Court on exit taxes on unrealized capital gains
  • Thiel, S. van
  • ; p. 129-146
  • Foreign losses and territoriality: did Sofina revolutionize source-state taxation?
  • Kofler, G.
  • ; p. 147-168
  • Safeguarding taxpayer rights
  • Barmentlo, D.
  • Kraan, P.
  • ; p. 169-178
  • What about taxpayers' human rights?
  • Woolf, J.
  • ; p. 179-193
  • Base erosion and profit shifting: an overview and a review
  • Liebman, H.M.
  • ; p. 197-216
  • The European Union's external strategy for effective taxation: from the seeds of thought to implementation
  • Barsotti, C.
  • Roccatagliata, F.
  • ; p. 217-240
  • International tax transparency and the lost meaning of foreseeable relevance
  • Dourado, A.P.
  • ; p. 241-251
  • Value chain analysis - the BEPS version of transfer pricing?
  • Huibregtse, S.
  • Silva, M. Menezes da
  • Sukmatullahi, K.
  • ; p. 253-285
  • Abuse of rights in EU law: a first impression of the Denmark cases
  • Raventós-Calvo, S.
  • ; p. 287-299
  • EU State aid policy: exploring the arguments in the Apple case
  • Thiel, A. van
  • ; p. 301-331
  • The future of cross-border rulings in the VAT context
  • Centore, P.
  • Dellapina, M.
  • ; p. 335-363
  • EU VAT or the emergence of an efficient consumption tax in an internal market
  • Amand, C.
  • ; p. 365-419
  • Taxation as a pivotal element for sustainable development goals
  • Valente, A.
  • Nicoli, M.
  • ; p. 423-433
  • Bitcoin and Sharia compliance
  • Borroni, A.
  • ; p. 435-446
Extent
xix, 446
Isbn
9789087225575
Isbn Type
(eBook, PDF)

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