Claus staringer eds (6 risultati)

Condizione: as new. Wien : Linde, [2008]. Paperback. 524 pp. (Series on International Tax Law, 50). - When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such "hidden costs" of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm's length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission's report released in 2001 ("Company Taxation in the Internal Market") recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration. Condition : as new copy. ISBN 9783707309300. Keywords : RECHT, *2006-100 international tax law.…

Condizione: as new. Wien : Linde, [2014]. Paperback. xii,228 pp. (Series on International Tax Law, 83). - A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission has been increasing year on year. The ECJ is still in the driver's seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing ECJ case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.-- Provided by publisher. Condition : as new copy. ISBN 9783707330557. Keywords : RECHT, *2006-100 international tax law.…

Soft cover. Condizione: Fine. 3rd Edition. Softcover book in Fine condition. Pages are crisp and completely clean bearing no additional markings. Binding is tight and firm. NOT a former library book. We ship promptly from the United States and in a box.

Condizione: as new. Wien : Linde, [2017] Paperback. xii,234 pp. (Series on International Tax Law, 103). - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver's seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms. Condition : as new copy. ISBN 9783707336979. Keywords : RECHT, *2006-100 international tax law.…

Condizione: as new. Wien : Linde, [2008]. Paperback. 246 pp. (Fachbuch Steuern). - Vorträge des 14. Wiener Symposions zum Internationalen Steuerrecht. Voraussetzung für die Anwendung eines Doppelbesteuerungsabkommens ist die Ansässigkeit in einem der beiden Vertragsstaaten. Im Falle der Doppelansässigkeit enthalten die dem OECD-Musterabkommen nachgebildeten Doppelbesteuerungsabkommen Kriterien, nach denen zu beurteilen ist, welchem Staat der Vorzug zu geben ist. Die Ansässigkeit spielt darüber hinaus auch noch in den einzelnen Verteilungsnormen der Abkommen eine bedeutende Rolle. Condition : as new copy. ISBN 9783707312522. Keywords : RECHT, *2006-100 international tax law.…

Condizione: as new. Wien : Linde, [2011]. Paperback. 398 pp. (Fachbuch Steuern). - Zusammenspiel zwischen nationalen Vorschriften und Abkommenrecht bei Informationsaustausch Informationsaustausch ist in den letzten Monaten zu einem der wichtigsten Themen des Internationalen Steuerrechts geworden. Österreich und andere Staaten haben unter dem Eindruck der weltweiten Diskussionen ihre Abkommenspolitik verändert. Viele DBA werden in diesem Lichte neu verhandelt. Dies lenkt das Augenmerk auf den Inhalt der maßgebenden völkerrechtlichen Vorschriften. Ebenso ist das Zusammenspiel der Abkommensregelungen über den Informationsaustausch mit den nationalen Vorschriften - wie jenen über das Bankgeheimnis - in den Mittelpunkt des Interesses gerückt. Der Rechtsschutz der Steuerpflichtigen ist dabei von besonderer Bedeutung. Die Vorträge dieses Symposions präsentieren die Ergebnisse eines vom Institut für Österreichisches und Internationales Steuerrecht der WU durchgeführten Forschungsprojekts und behandeln aktuelle Zweifelsfragen und legen die für die Praxis bedeutsamen Rahmenbedingungen dar, die für grenzüberschreitende Wirtschaftsbeziehungen nun relevant sind. Condition : as new copy. ISBN 9783707318760. Keywords : RECHT, *2006-100 international tax law. …