Coverart for item
The Resource International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman

International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman

Label
International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
Title
International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
Contributor
Subject
Language
eng
Summary
This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Prof. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Prof. Dr Bertil Wiman has dedicated most of his research. The book includes authoritative analyses by acknowledged experts on several key international tax topics, which illustrates the growing complexity of this area together with its rapid evolution. The book contains analyses of key international topics, such as: the tax challenges of the digitalisation of the economy; the resolution of international tax disputes; the principles for the taxation of corporations; EU tax law; transfer pricing; and tax treaty law
Geographic coverage
  • International
  • European Union
  • Europe
  • Asia
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Monsenego, J. (Jérôme)
  • Bjuvberg, J
Series statement
Series on international taxation
Series volume
71
http://library.link/vocab/subjectName
  • OECD Model
  • international tax law
  • corporate income tax
  • digital economy
  • dispute resolution
  • EU tax law
  • transfer pricing
  • tax competition
  • treaty interpretation
  • BEPS
  • ATAD
  • arbitration
  • double taxation
  • tax policy
  • Marks & Spencer case
  • EU Treaty
  • investment income
  • consumption tax
  • sportsmen
  • social security agreement
  • case law
  • agency PE
  • incidence of tax
  • euro
Label
International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
Instantiates
Publication
Contents
  • Chapter 1: Tax competition and tax cooperation : a survey and reassessment
  • Ault, H.J.
  • ; p. 1-14
  • Chapter 2: Current issues on treaty interpretation
  • Avery Jones, J.F.
  • ; p. 15-28
  • Chapter 3: Corporations should not be taxpayers, especially post-BEPS
  • Brauner, Y.
  • ; p. 29-43
  • Chapter 4: The Anti-Tax Avoidance Directive under scrutiny : a matter of competence?
  • Brokelind, C.
  • ; p. 45-56
  • Chapter 5: Arbitrating cross-border tax disputes in line with European Union law : issues and solutions
  • Dourado, A.P.
  • Pistone, P.
  • ; p. 57-67
  • Chapter 6: Equal tax treatment of legal forms for businesses in international tax law
  • Essers, P.H.J.
  • ; p. 69-83
  • Chapter 7: Treaty allocation rules, corresponding adjustments and binding atbitration : a coherent method to prevent double taxation
  • Garbarino, C.
  • ; p. 85-104
  • Chapter 8: Annals of U.S. tax policy : taxing income that isn't
  • Gustafson, C.H.
  • ; p. 105-120
  • Chapter 9: From Marks & Spencers to Bevola : a French outlook
  • Gutmann, D.
  • ; p. 121-129
  • Chapter 10: The impact of the TFEU basic freedoms on the tax treatment on intra-EU investment income
  • Helminen, M.
  • ; p. 131-145
  • Chapter 11: If we need a destination-based corporate income tax, do we also need a production-based consumption tax?
  • Kemmeren, E.C.C.M.
  • ; p. 147-164
  • Chapter 12: Academic exchange under convention law
  • Lampert, S.
  • Jochum, H.
  • ; p. 165-178
  • Chapter 13: Are football referees sportspersons?
  • Lang, M.
  • ; p. 179-187
  • Chapter 14: Tax and social security treaties in Japan : towards the new era of Japan's global worker policy
  • Matsubara, Y.
  • ; p. 189-203
  • Chapter 15: The dependent agent PE rule in the French Google case : a case for a Google tax?
  • Monsenego, J. (Jérôme)
  • ; p. 205-219
  • Chapter 16: Return of capital reserves cross border in Euroipe and beyond : some German peculiarities
  • Mössner, J.M.
  • ; p. 221-232
  • Chapter 17: Incentives? What incentives?
  • Rosenbloom, H.D.
  • ; p. 233-237
  • Chapter 18: What a separate budget for the Euro would look like
  • Vanistendael, F.J.G.M.
  • ; p. 239-250
  • Chapter 19: Four suggestions to improve the consistency and efficiency of the OECD Model's distributive rules
  • Raad, K. van
  • ; p. 251-261
  • Selection of Bertil Wiman's publications (1986-2018)
  • ; p. 263-268
Extent
xxviii, 268 p.
Isbn
9789041192691
Isbn Type
(e-Book)
Label
International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
Publication
Contents
  • Chapter 1: Tax competition and tax cooperation : a survey and reassessment
  • Ault, H.J.
  • ; p. 1-14
  • Chapter 2: Current issues on treaty interpretation
  • Avery Jones, J.F.
  • ; p. 15-28
  • Chapter 3: Corporations should not be taxpayers, especially post-BEPS
  • Brauner, Y.
  • ; p. 29-43
  • Chapter 4: The Anti-Tax Avoidance Directive under scrutiny : a matter of competence?
  • Brokelind, C.
  • ; p. 45-56
  • Chapter 5: Arbitrating cross-border tax disputes in line with European Union law : issues and solutions
  • Dourado, A.P.
  • Pistone, P.
  • ; p. 57-67
  • Chapter 6: Equal tax treatment of legal forms for businesses in international tax law
  • Essers, P.H.J.
  • ; p. 69-83
  • Chapter 7: Treaty allocation rules, corresponding adjustments and binding atbitration : a coherent method to prevent double taxation
  • Garbarino, C.
  • ; p. 85-104
  • Chapter 8: Annals of U.S. tax policy : taxing income that isn't
  • Gustafson, C.H.
  • ; p. 105-120
  • Chapter 9: From Marks & Spencers to Bevola : a French outlook
  • Gutmann, D.
  • ; p. 121-129
  • Chapter 10: The impact of the TFEU basic freedoms on the tax treatment on intra-EU investment income
  • Helminen, M.
  • ; p. 131-145
  • Chapter 11: If we need a destination-based corporate income tax, do we also need a production-based consumption tax?
  • Kemmeren, E.C.C.M.
  • ; p. 147-164
  • Chapter 12: Academic exchange under convention law
  • Lampert, S.
  • Jochum, H.
  • ; p. 165-178
  • Chapter 13: Are football referees sportspersons?
  • Lang, M.
  • ; p. 179-187
  • Chapter 14: Tax and social security treaties in Japan : towards the new era of Japan's global worker policy
  • Matsubara, Y.
  • ; p. 189-203
  • Chapter 15: The dependent agent PE rule in the French Google case : a case for a Google tax?
  • Monsenego, J. (Jérôme)
  • ; p. 205-219
  • Chapter 16: Return of capital reserves cross border in Euroipe and beyond : some German peculiarities
  • Mössner, J.M.
  • ; p. 221-232
  • Chapter 17: Incentives? What incentives?
  • Rosenbloom, H.D.
  • ; p. 233-237
  • Chapter 18: What a separate budget for the Euro would look like
  • Vanistendael, F.J.G.M.
  • ; p. 239-250
  • Chapter 19: Four suggestions to improve the consistency and efficiency of the OECD Model's distributive rules
  • Raad, K. van
  • ; p. 251-261
  • Selection of Bertil Wiman's publications (1986-2018)
  • ; p. 263-268
Extent
xxviii, 268 p.
Isbn
9789041192691
Isbn Type
(e-Book)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...