fiscal sovereignty
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The concept fiscal sovereignty represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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fiscal sovereignty
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The concept fiscal sovereignty represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- fiscal sovereignty
141 Items that share the Concept fiscal sovereignty
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- (Re)shaping fiscal state aid : selected recent cases and their impact
- 10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
- A challenge to Singapore's sovereignty?
- A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing
- A proposal to create a World Tax Organisation
- A tributação universal da renda empresarial : uma proposta de sistematização e uma alternativa inovadora
- Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
- Actuele fiscale thema's : 2008 | De botsing tussen nationale soevereiniteit en interne markt in het Europees fiscaal recht
- Advocate General opinions on tax autonomy of European regions : from the Basque Country case (1999) to the Gibraltar case (2011)
- Automatic information exchange versus the withholding tax regime globalization and increasing sovereignty conflicts in international taxation
- Autonomia tributaria locale e integrazione europea
- BEPS and the sovereignty of nations
- Balancing the fundamental freedoms and tax sovereignty : some thoughts on recent ECJ case law on direct taxation
- Behind sovereignty: concerns about international tax arbitration and how they may be addressed
- Brexit : paving the way for greater European tax harmonization?
- Building a framework for a post-BEPS world
- Building trust in taxation
- Can Member States survive EU taxation? Can the European Union survive national taxation?
- Catching capital : the ethics of tax competition
- Comparative fiscal federalism
- Constitución Europea y fiscalidad
- Corporation tax reform - politics and public law
- De belastingsoevereiniteit in de Lid-Staten van de Gemeenschap
- De soevereiniteit van de lidstaten van de Europese Unie op het terrein van de directe belastingen : verslag van de gezamenlijke vergadering van de Vereniging voor Belastingwetenschap en de Nederlandse Vereniging voor Europees Recht
- Decentralization and local governments' performance : how does fiscal autonomy affect spending efficiency?
- Denkavit Internationaal : the balance between fiscal sovereignty and the fundamental freedoms?
- Die Grenzgängerregelung in deutschen Doppelbesteuerungsabkommen : DBA vs. fiktive unbeschränkte Steuerpflicht
- Directory of EC case law on direct taxation
- Do state aid rules still allow European Union Member States to claim fiscal sovereignty?
- Droit fiscal international et européen
- Droit fiscal luxembourgeois: livre jubilaire de l'IFA Luxembourg
- EC law and the sovereignty of the member states in direct taxation
- EU law and the building of global supranational tax law : EU BEPS and state aid
- European tax integration : law, policy and politics
- European tax law : institutions and principles
- Eurotax : wel of geen inbreuk op de fiscale souvereiniteit van de lidstaten
- Everyone's a winner with the new Energy Tax Directive
- Evolution of Goods and Services Tax in India
- Exchange of information : an analysis of the scope of article 26 OECD Model and its requirements : in search for an efficient but balanced procdedure
- Exchange of information agreements as a means of combating tax evasion
- Extranational taxation : Canada and UNCLOS article 82
- Fiscal sovereignty and tax harmonization
- Fiscal sovereignty of the Member States in an internal market : past and future
- Fiscal sustainability of an independent Scotland
- Fiscale staatssteun : hoe soeverein zijn de lidstaten nog?
- Foreign state immunity and foreign government controlled investors
- From Marks & Spencer to X Holding: the future of cross-border group taxation
- From the revenue rule to the rule of the "revenuer" : a tale of two Davids and two Goliaths
- Geotaxation and the digital : Janus in the mirror
- Global tax governance: what is wrong with it and how to fix it
- Globalisation et justice fiscale
- Globalization, tax rules and national sovereignty
- Governança tributária global : limitações externas ao poder de tributar (e de não tributar) na pós-modernidade
- Growing impetus for harmonization of personal and family allowances : current state of affairs of the Schumacker-doctrine after Imfeld and Garcet
- Het evenredigheidsbeginsel stricto sensu als belangenafweging tussen nationale fiscale soevereiniteit en vrij verkeer
- Het fiscaal inwonerschap van vennootschappen in een gemondialiseerde economie : een analyse in de context van de Belgische inkomstenbelastingen en dubbelbelastingverdragen
- In defence of the European Court of Justice
- In search of a (new) equilibrium between tax sovereignty and the freedom of movement within the EC
- In search of a (new) equilibrium between tax sovereignty and the freedom of movement within the EC = Op zoek naar een (nieuwe) balans tussen belastingsoevereiniteit en het recht op vrij verkeer binnen de EG
- Inaugural lecture by Prof. Dr. D.M. Weber : in search of a (new) equilibrium between tax sovereignty and the freedom of movement in the EC
- Interest limitation rules : at a crossroads between national sovereignty and harmonization
- International perspectives on fiscal federalism : the Basque tax system
- International tax arbitration : challenges and opportunities
- International tax arbitration and the sovereignty objection : the South American perspective
- International tax aspects of sovereign wealth investors : a source State perspective
- International tax competition : globalisation and fiscal sovereignty
- International tax cooperation : recent trends and challenges (Part 1)
- International tax cooperation : recent trends and challenges (Part 2)
- International tax law
- International tax law : new challenges to and from constitutional and legal pluralism
- International taxation of trust income : principles, planning and design
- International trade subsidy rules and tax and financial export incentives : from limitations on fiscal sovereignty to development- inducing mechanisms
- Interpretación de tratados internacionales tributarios
- Investor-state disputes : the interface between treaty-based international investment protection and fiscal sovereignty
- Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
- Justiça Tributária Internacional = International tax justice
- La armonización fiscal como poder tributario (I) : naturaleza de la Unión Europea y de sus poderes
- La armonización fiscal como poder tributario (y II) : características
- La compétence fiscale
- La souveraineté fiscale des états et l'intégration économique internationale : études et projets de constructions fiscales dans le cadre d'une intégration économique
- Liber Amicorum Antonio Tizzano : de la Cour CECA à la Cour de l'Union : le long parcours de la justice européenne
- Limitation of the national power of taxation by the fundamental freedoms and non-discrimination clauses of the EC Treaty
- Limitations of national sovereignty through European integration
- Losing out at the snooker table : cross-border loss compensation for PEs and the fundamental freedoms
- Lurching toward the future with the European combustion engine
- Made in America for European tax : the internal consistency test
- Manual de direito fiscal angolano
- Member states tax sovereignty : between the principle of subsidiarity and the necessity of supranational coordination
- Multilateral instrument and EU competence
- National tax sovereignty and EC fundamental freedoms : the impact of tax obstacles on the internal market
- Non-discrimination in tax treaties : selected issues from a global perspective
- OECD weighing extensive input on digital economy tax proposals
- Offshore finance and global governance : disciplining the tax nomad
- On the European way to a Financial Transaction Tax under enchanced cooperation : multi-speed Europe or shortcut?
- Opinion statement FC 3/2017 on the proposed directives for the introduction of a common corporate tax base and common consolidated corporate tax base
- Optimization of tax sovereignty and free movement
- Pan-EU loss relief post M&S
- Principles of law : function, status and impact in EU tax law
- Privilegios e inmunidades fiscales
- Régimen fiscal de los trabajadores desplazados al extranjero
- Selectivity in State aid law and the methods for the allocation of the corporate tax base
- Sharing the pie : taxing multinationals in a global market
- Some theoretical thoughts on judicial power and tax law, with a particular focus on the ECJ
- Some thoughts on a fair allocation of corporate tax in a globalizing economy
- Souveraineté fiscale et principe de non discrimination dans la jurisprudence de la Cour de Justice des Communautés européennes et de la Cour Suprême des États-Unis
- Sovereign immunity from the tax collector : United States income taxation of foreign governments and international organizations
- Spillovers and tax sovereignty
- State sovereignty and the multilateral instrument
- Strength in diversity? Fiscal federalism among the fifty US states
- Symposium on State aid
- System of financial law : system of tax law : conference proceedings
- Tax harmonisation in the European Union : fiction or reality?
- Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
- Tax sovereignty in the BEPS era
- Tax sovereignty of the member states and the European Court of Justice : new trends or confirmation?
- Tax sovereignty, national transfers of tax losses within international groups of companies and freedom of establishment : Felixstowe Dock and Railway Company Ltd
- Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment
- Taxation and state aid law in the European Union
- Taxation in European Union
- The 'specific purpose' exception of the European Union excise tax regime : testing the boundaries of Member States' tax autonomy
- The Commission proposal to replace unanimity with a qualified majority in the case of tax matters
- The European cooperation project, tax & sovereignty
- The European tax paradox : how less begets more
- The concept of "comparability" in the direct taxation jurisprudence of the European Court of Justice
- The concept of tax : 2005 EATLP Congress, Naples (Caserta)
- The contemporary meaning of ' sovereignty' in the supranational context of the EC as applied to the income tax case law of the ECJ
- The impact of ECJ case law on national taxation
- The impact of European Union law on the interaction of members states' sovereign powers in the policy fields of social protection and personal income tax benefits
- The impact of Swiss principles of mutual assistance on financial and fiscal crimes
- The jurisdiction to tax in international law : theory and practice of legislative fiscal jurisdiction
- The limits to the sovereignty of EU member states in ECJ jurisprudence
- The long shadow of history : sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the US and the EU
- The political feasibility of a global e-commerce tax
- The relevance of the procedural framework principles in the direct tax cases of the CJEU
- The spreading stain of extra-territoriality
- Treaty Overriding im Internationalen Steuerrecht als Verfassungsproblem : insbesondere zur Reichweite der Völkerrechtsfreundlichkeit des Grundgesetzes
- Twenty-first century pirates of the Caribbean : how the Organization for Economic Cooperation and Development robbed fourteen CARICOM countries of their tax and economic policy sovereignty
- Understanding the nuttiness of state tax policy : when states have both too much sovereignty and not enough
- Use of stolen information as a basis for an administrative assistance request
- WTO und Steuerrecht
- What's at stake in the sovereignty debate' : International tax and the nation-state
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_t8kkXE5TFY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_t8kkXE5TFY/">fiscal sovereignty</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_t8kkXE5TFY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_t8kkXE5TFY/">fiscal sovereignty</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
