tax sovereignty
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The concept tax sovereignty represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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tax sovereignty
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The concept tax sovereignty represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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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 multilateral convention for tax : from theory to implementation
- A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing
- A plead for the European Union fiscal autonomy
- 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)
- Algunas reflexiones sobre la armonización de la fiscalidad del capital en la Unión Europea
- Are Pillars 1 and 2 compatible with sovereignty and democracy?
- Artikel 8bb Wet VPB 1969 in internationaal en Europeesrechtelijk perspectief : had Tancredi gelijk?
- Assessing the impact of Pillar Two on developing countries
- 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
- Bases de la fiscalidad internacional y de la Unión Europea
- Behind sovereignty: concerns about international tax arbitration and how they may be addressed
- Berechtigung und Grenzen korrespondierender internationaler Besteuerung = Eligibility and limits of corresponding international taxation
- Brexit : paving the way for greater European tax harmonization?
- Btw in de Golfstaten : de djinn is uit de fles
- Building a framework for a post-BEPS world
- Building the EU tax sovereignty : lessons from federalism
- Building trust in taxation
- Cambio de criterio del TJUE respecto de la tasa por la utilización del dominio público local por parte de las empresas de telecomunicaciones
- Can Member States survive EU taxation? Can the European Union survive national taxation?
- Catching capital : the ethics of tax competition
- China's rising (and the United States' declining) influence in global tax governance? Some observations
- Comments on Klaus Vogel Lecture 2021: Unbundled tax sovereignty : refining the challenges
- Comments on Professor Yariv Brauner's lecture "The true nature of tax treaties"
- Comparative fiscal federalism
- Constitución Europea y fiscalidad
- Corporation tax reform - politics and public law
- Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
- De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
- De belastingsoevereiniteit in de Lid-Staten van de Gemeenschap
- De grensoverschrijdende fiscale eenheid in de btw
- 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 Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Grenzgängerregelung in deutschen Doppelbesteuerungsabkommen : DBA vs. fiktive unbeschränkte Steuerpflicht
- Ding dong! The EU arm's-length standard is dead
- Directory of EC case law on direct taxation
- Do state aid rules still allow European Union Member States to claim fiscal sovereignty?
- Does Pillar 2 effectively address tax competition, and to what extent does it limit fiscal sovereignty?
- Droit fiscal de l'Union européenne
- 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
- Eigendomsgrondrecht en belastingen
- El final de la discriminación de los ciudadanos extracomunitarios en el Impuesto sobre Sucesiones en España = The end of discrimination towards foreign community citizens in Inquiry Tax in Spain
- El nuevo Impuesto sobre Determinados Servicios Digitales (Ley 4/2020, de 15 de octubre) : su incorrecta calificación como impuesto indirecto y sus consecuencias
- 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
- Finnish case on the taxation of dividends from a Luxembourg SICAV referred to the ECJ
- Fiscal equalization as a driver of tax increases: empirical evidence from Germany
- Fiscal federalism in the EU : a dynamic process with multiple dimensions
- 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
- Free movement of persons between the EU and Switzerland : quo vadis?
- 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
- Il progetto di 'global minimum tax' e la moderna teoria delle fonti del diritto tributario internazionale
- 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
- Inclusive global tax governance in the post-BEPS era
- Inconstitucionalidade múltipla na tributação da importação de serviços : réquiem ou catarse do sistema tributário nacional?
- Interest limitation rules : at a crossroads between national sovereignty and harmonization
- International law of taxation
- 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
- Is there a need for a directive on Pillar 2? A few normative comments
- Is there a need for a directive on Pillar Two?
- 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
- Klaus Vogel Lecture 2021: Unbundled tax sovereignty : refining the challenges
- L'impôt dans une économie mondialisée : contribution à une théorie générale de l'impôt
- 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 = Tax harmonization as taxing power: characteristics (part II)
- 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
- Le droit fiscal à l'épreuve de la mondialisation : la réglementation des prix de transfert au Sénégal
- Legal framework of direct taxation in the Eurasian Economic Union : specific ways of harmonization and comparison with existing European models
- Let down by the facts : the General Court annuls the European Commission decision on Irish tax arrangement for Apple : annotation on the judgment of the General Court (Seventh Chamber, extended composition) of 15 July 2020 in joined cases T-778/16 and T-892/16 Ireland and Others v European Commission
- Liber Amicorum Antonio Tizzano : de la Cour CECA à la Cour de l'Union : le long parcours de la justice européenne
- Liber Amicorum Bernard Peeters
- 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
- Limits of international cooperation : the Concept of “jurisdiction not to tax” from the BEPS Project to GloBE
- 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
- L’evoluzione delle norme del diritto tributario internazionale : verso un diritto tributario «globale»?
- Made in America for European tax : the internal consistency test
- Mandatory binding tax arbitration : from sovereign rights to sovereign duties
- Manual de direito fiscal angolano
- Member states tax sovereignty : between the principle of subsidiarity and the necessity of supranational coordination
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- 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
- Offshore finance and state power
- 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
- Pillar 2, Fiat, and the EU unanimity rule on tax matters
- Principles of law : function, status and impact in EU tax law
- Privilegios e inmunidades fiscales
- Re-visiting EU discrimination on grounds of nationality, direct taxation and the Court of Justice
- Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
- Replanteamiento del Derecho Internacional Tributario = Restatement of International Tax Law
- Research handbook on European Union taxation law
- Rise and decline of the Westphalian principle in taxation : the web tax case
- 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
- Should Taiwan include mandatory arbitration in its tax treaty policy?
- 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
- Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse
- 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 avoidance and European law : redesigning sovereignty through multilateral regulation
- Tax competition among modern states
- Tax harmonisation in the European Union : fiction or reality?
- Tax harmonisation through the prohibition of State Aid? Keynote speech, EStALI Conference 22-23 September 2022, Brussels
- Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
- Tax sovereignty and the law in the digital and global economy
- Tax sovereignty in the BEPS era
- Tax sovereignty of the member states and the European Court of Justice : new trends or confirmation?
- Tax sovereignty today
- 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 BEPS Action 5 standard : compliance review results
- The CJEU's approach to the objectives of progressive turnover-based taxes : respect for the Member States' fiscal sovereignty or authorization for circumventing EU law?
- The Cairn Arbitration award : retrospective taxation of indirect share transfers in India breaches bilateral investment treaty
- 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 TCI case : a milestone case for China taxing offshore indirect shares transfer
- 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 costly stalemate of EU VAT harmonization
- The design of Covid-19 recovery contributions : taxes or social security contributions?
- The emergence of transparency and exchange of information for tax purposes on request as an international tax custom
- 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 new Community tax order
- 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 perils of Pillar 2
- The political economy of international tax governance
- The political feasibility of a global e-commerce tax
- The regulation of tax competition : rethinking 'harmful' tax competition in a global context
- The relevance of the procedural framework principles in the direct tax cases of the CJEU
- The role of State aid in the European fiscal integration
- The spreading stain of extra-territoriality
- The true nature of tax treaties
- The utility of tax residence tests beyond taxing rights and the concept of “tests of belonging” given the growing number of multilateral provisions in the context of territorial tax regimes with special reference to Gibraltar and Hong Kong
- Treaty Overriding im Internationalen Steuerrecht als Verfassungsproblem : insbesondere zur Reichweite der Völkerrechtsfreundlichkeit des Grundgesetzes
- Treaty-making in federations : democratic legitimacy tried and tested in matters of taxation
- 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
- VAT deduction and Member State sovereignty : (still) a good idea?
- WTO und Steuerrecht
- What is the road ahead for unilateral digital tax measures?
- What the G-20 should consider before adopting Pillars 1 and 2
- 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/ZVeGuK_i4t8/" 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/ZVeGuK_i4t8/">tax 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
