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The Resource Practical problems in European and international tax law : essays in honour of Manfred Mössner

Practical problems in European and international tax law : essays in honour of Manfred Mössner

Label
Practical problems in European and international tax law : essays in honour of Manfred Mössner
Title
Practical problems in European and international tax law : essays in honour of Manfred Mössner
Contributor
Subject
Language
eng
Summary
This Festschrift celebrates the 75th birthday of Prof. Dr. Jörg Manfred Mössner. It contains contributions from 35 renowned tax experts showing how the practical problems in European and international tax law are of constantly growing significance in a globalizing world. The issue of tax avoidance by multinationals has become one of the main topics in international politics and taxation, as can be seen when contemplating the current efforts on base erosion and profit shifting and the international advance on a thorough exchange of information
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Jochum, H
  • Essers, P.H.J
  • Lang, M
  • Winkeljohann, N
  • Wiman, B
http://library.link/vocab/subjectName
  • international taxation
  • history of taxation
  • business tax
  • risk management
  • fundamental freedoms
  • PE
  • allocation of profits
  • foreign tax credit
  • AOA
  • BEPS
  • e-commerce
  • CCCTB
  • interest
  • royalties
  • developing countries
  • discrimination
  • GAAR
  • anti-avoidance
  • tax treaty
  • cost contribution arrangement
  • cost sharing arrangement
  • tax evasion
  • taxpayer rights
  • EU Charter of Fundamental Rights
  • European Convention on Human Rights
  • trust
  • interest
  • partnership
  • digital economy
  • exchange of information
  • exit tax
  • place of effective management
  • case law
Label
Practical problems in European and international tax law : essays in honour of Manfred Mössner
Instantiates
Publication
Contents
  • Chapter 1: Foundation of the contemporary ability-to-pay principle in taxation in the thought of Saint Thomas Aquinas
  • Amatucci, A.
  • ; p. 1-15
  • Chapter 2: Trade taxation in Germany - principles, justification and reform
  • Drüen, K-D.
  • ; p. 17-33
  • Chapter 3: Tax risks : a dynamic interplay between financial and tax accounts
  • Essers, P.H.J.
  • ; p. 35-54
  • Chapter 4: Cross-border donations in light of the fundamental freedoms and tax reality in Germany
  • Förster, J.
  • ; p. 55-68
  • Chapter 5: Tax control or tax morality for a successful tax system?
  • Fortsakis, T.P.
  • ; 69-82
  • Chapter 6: Capital to be allocated to a permanent establishment : a German perspective
  • Frotscher, G.
  • ; p. 83-97
  • Chapter 7: Anatomy of a case: the US Supreme Court and the foreign tax credit
  • Gustafson, C.H.
  • ; p. 99-114
  • Chapter 8: AOA, BEPS, e-commerce : "permanent establishment" in flux
  • Hemmelrath, A.
  • Wilcox, E.
  • ; p. 115-150 ; refs
  • Chapter 9: Fair tax law for Europe: on the future of the Common Consolidated Corporate Tax Base (CCCTB)
  • Jochum, H.
  • ; p. 151-161 ; refs
  • Chapter 10: Legitimacy of tax claims of developing countries on interest and royalties of MNEs
  • Kemmeren, E.C.C.M.
  • ; p. 163-185
  • Chapter 11: "Horizontal discrimination" in European tax law
  • Kofler, G.
  • ; p. 187-214
  • Chapter 12: The definition of international traffic under Article 3(1)(e) of the OECD Model Convention
  • Lang, M.
  • ; p. 215-225 ; refs
  • Chapter 13: Application of the European Union's fundamental freedoms, the Charter of Fundamental Rights of the European Union and the European Convention on Human Rights with regard to church tax
  • Lehner, M.
  • ; p. 227-240
  • Chapter 14: The borderline between corporate and income taxation for non-physical persons under modern company taxation : paths to Europeanization of German SMEs
  • Lethaus, H.J.
  • ; p. 241-267
  • Chapter 15: Controversies around the introduction of a general anti-avoidance rule in Poland
  • Litwińczuk, H.
  • Tetłak, K.
  • ; p. 269-283
  • Chapter 16: Subject-to-tax clauses in tax treaties : a German experience
  • Lüdicke, J. (Jürgen)
  • ; p. 285-304
  • Chapter 17: Cost contribution arrangements and cost sharing agreements
  • Malherbe, J.
  • ; p. 305-315
  • Chapter 18: Abuse of tax law in the European Union : some recent international and European developments
  • Meussen, G.
  • ; p. 317-332
  • Chapter 19: Action against international tax evasion and avoidance by the use of tax havens
  • Michelsen, A.
  • ; p. 333-347
  • Chapter 20: Functional heterogeneity of tax law language, the problem of multilingualism of tax treaties and the protection of taxpayers' rights
  • Nykiel, W.
  • Wilk, M.
  • ; p. 349-356
  • Chapter 21: The common law trust under Spanish tax law, with a special reference to the club-trustee time-sharing system
  • Palao Taboada, C.
  • ; p. 357-379
  • Chapter 22: Treatment of internal cross-border interest payments in the case of partnerships
  • Prokisch, R.
  • ;p. 381-393
  • Chapter 23: The fiscal-virtual environment and telematic tax law : a new perspective (and frontier) for digital economy taxation
  • Sacchetto, C.
  • ; p. 395-408
  • Chapter 24: CCCTB : influence on extent and complexity of tax planning
  • Scheffler, W.
  • ; p. 409-428
  • Chapter 25: Destination-based income taxation and WTO law : a note
  • Schön, W.
  • ; p. 429-451
  • Chapter 26: Exchange of information between tax authorities : structures and recent developments
  • Seer, R.
  • ; p. 453-481
  • Chapter 27: Exit tax : a fair balance?
  • Soler Roch, M.T.
  • ; p. 483-498
  • Chapter 28: Place of management - an analysis of German case law
  • Töben, T.
  • Birk, D.
  • ; p. 499-541
  • Chapter 29: Can EU tax law accommodate a uniform anti-avoidance concept?
  • Vanistendael, F.
  • ; p. 543-566
  • Chapter 30: The impact of the European Union on (Swedish) tax law, tax research and tax teaching
  • Wiman, B.
  • ; p. 567-582
  • Chapter 31: Retroactive tax legislation in Norway - the shipowner case of 2010
  • Zimmer, F.
  • ; p. 583-595
Extent
xxvi, 596 p.
Isbn
9789087223847
Isbn Type
(eBook)
Label
Practical problems in European and international tax law : essays in honour of Manfred Mössner
Publication
Contents
  • Chapter 1: Foundation of the contemporary ability-to-pay principle in taxation in the thought of Saint Thomas Aquinas
  • Amatucci, A.
  • ; p. 1-15
  • Chapter 2: Trade taxation in Germany - principles, justification and reform
  • Drüen, K-D.
  • ; p. 17-33
  • Chapter 3: Tax risks : a dynamic interplay between financial and tax accounts
  • Essers, P.H.J.
  • ; p. 35-54
  • Chapter 4: Cross-border donations in light of the fundamental freedoms and tax reality in Germany
  • Förster, J.
  • ; p. 55-68
  • Chapter 5: Tax control or tax morality for a successful tax system?
  • Fortsakis, T.P.
  • ; 69-82
  • Chapter 6: Capital to be allocated to a permanent establishment : a German perspective
  • Frotscher, G.
  • ; p. 83-97
  • Chapter 7: Anatomy of a case: the US Supreme Court and the foreign tax credit
  • Gustafson, C.H.
  • ; p. 99-114
  • Chapter 8: AOA, BEPS, e-commerce : "permanent establishment" in flux
  • Hemmelrath, A.
  • Wilcox, E.
  • ; p. 115-150 ; refs
  • Chapter 9: Fair tax law for Europe: on the future of the Common Consolidated Corporate Tax Base (CCCTB)
  • Jochum, H.
  • ; p. 151-161 ; refs
  • Chapter 10: Legitimacy of tax claims of developing countries on interest and royalties of MNEs
  • Kemmeren, E.C.C.M.
  • ; p. 163-185
  • Chapter 11: "Horizontal discrimination" in European tax law
  • Kofler, G.
  • ; p. 187-214
  • Chapter 12: The definition of international traffic under Article 3(1)(e) of the OECD Model Convention
  • Lang, M.
  • ; p. 215-225 ; refs
  • Chapter 13: Application of the European Union's fundamental freedoms, the Charter of Fundamental Rights of the European Union and the European Convention on Human Rights with regard to church tax
  • Lehner, M.
  • ; p. 227-240
  • Chapter 14: The borderline between corporate and income taxation for non-physical persons under modern company taxation : paths to Europeanization of German SMEs
  • Lethaus, H.J.
  • ; p. 241-267
  • Chapter 15: Controversies around the introduction of a general anti-avoidance rule in Poland
  • Litwińczuk, H.
  • Tetłak, K.
  • ; p. 269-283
  • Chapter 16: Subject-to-tax clauses in tax treaties : a German experience
  • Lüdicke, J. (Jürgen)
  • ; p. 285-304
  • Chapter 17: Cost contribution arrangements and cost sharing agreements
  • Malherbe, J.
  • ; p. 305-315
  • Chapter 18: Abuse of tax law in the European Union : some recent international and European developments
  • Meussen, G.
  • ; p. 317-332
  • Chapter 19: Action against international tax evasion and avoidance by the use of tax havens
  • Michelsen, A.
  • ; p. 333-347
  • Chapter 20: Functional heterogeneity of tax law language, the problem of multilingualism of tax treaties and the protection of taxpayers' rights
  • Nykiel, W.
  • Wilk, M.
  • ; p. 349-356
  • Chapter 21: The common law trust under Spanish tax law, with a special reference to the club-trustee time-sharing system
  • Palao Taboada, C.
  • ; p. 357-379
  • Chapter 22: Treatment of internal cross-border interest payments in the case of partnerships
  • Prokisch, R.
  • ;p. 381-393
  • Chapter 23: The fiscal-virtual environment and telematic tax law : a new perspective (and frontier) for digital economy taxation
  • Sacchetto, C.
  • ; p. 395-408
  • Chapter 24: CCCTB : influence on extent and complexity of tax planning
  • Scheffler, W.
  • ; p. 409-428
  • Chapter 25: Destination-based income taxation and WTO law : a note
  • Schön, W.
  • ; p. 429-451
  • Chapter 26: Exchange of information between tax authorities : structures and recent developments
  • Seer, R.
  • ; p. 453-481
  • Chapter 27: Exit tax : a fair balance?
  • Soler Roch, M.T.
  • ; p. 483-498
  • Chapter 28: Place of management - an analysis of German case law
  • Töben, T.
  • Birk, D.
  • ; p. 499-541
  • Chapter 29: Can EU tax law accommodate a uniform anti-avoidance concept?
  • Vanistendael, F.
  • ; p. 543-566
  • Chapter 30: The impact of the European Union on (Swedish) tax law, tax research and tax teaching
  • Wiman, B.
  • ; p. 567-582
  • Chapter 31: Retroactive tax legislation in Norway - the shipowner case of 2010
  • Zimmer, F.
  • ; p. 583-595
Extent
xxvi, 596 p.
Isbn
9789087223847
Isbn Type
(eBook)

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