Download e-book for kindle: EUCOTAX Series on European Taxation Withholding Taxes and by Karin Simader

By Karin Simader

ISBN-10: 9041148426

ISBN-13: 9789041148421

This e-book has got the subsequent awards: - “Preis des österreichischen Bankenverbandes 2013” presented by way of the Austrian Bankers’ organization - “European educational Tax Thesis Award 2013” provided through the eu organization of Tax legislations Professors - “Wolfgang Gassner-Wissenschaftspreis 2013” provided through the Austrian department of the overseas financial organization in lots of fresh judgments the eu court docket of Justice (ECJ) has established the withholding tax regimes of Member States opposed to the elemental freedoms. during this publication, the 1st systematic assessment of those judgments within the gentle of alternative ECJ case legislation and criminal doctrine, the author’s prodigious examine has engendered a remarkably entire resolution to the query of the level to which european Member States are allowed to levy withholding taxes, fairly on funds to non-residents. The ebook exhibits how the elemental freedoms intrude with nationwide tax legislation’ withholding tax regimes, and indicates trained and insightful solutions to questions now not but clarified by way of the ECJ. The scope of remedy is going past the TFEU to the EEA contract, quite a few agreements with Switzerland, and a couple of organization and partnership agreements with 3rd international locations. the focal point is still mounted at the tool of a withholding tax as such, now not with person nations or forms of source of revenue. fairly, the typical gains of withholding taxes on any type of source of revenue are highlighted, so practitioners have a consultant that may be used definitively around the widest attainable diversity of withholding tax occasions. one of the themes and matters handled are the next: exam scheme of the ECJ for assessing an infringement of the basic freedoms; choice of the appropriate freedom(s); how the basic freedoms impact 3rd nations; timing negative aspects; responsibilities of the money debtor; antagonistic results at the tax volume; taxation of non-resident source of revenue that's tax exempt for citizens; comparison of citizens and nonresidents with reference to withholding taxes; standards for a legitimate justification for discriminatory therapy in response to withholding taxes; and the way neutralization of discriminatory therapy through the place of dwelling country works.

Show description

Read Online or Download EUCOTAX Series on European Taxation Withholding Taxes and the Fundamental Freedoms PDF

Best taxation law books

Download e-book for iPad: Chern on Dispute Boards by Cyril Chern

A dispute board is a panel of neutral contributors, appointed on the outset of the development agreement, whose goal is to watch development, unravel disputes as they come up and supply a discussion board for discussing tricky issues. This e-book offers a close research of dispute board legislation and particular, useful causes of ways dispute forums paintings in development contracts for these actively concerned.

Jean-Louis Davain,Denis-Emmanuel Philippe,André's Actualités en droit fiscal (UB3 t. 46) (French Edition) PDF

Le présent ouvrage passe en revue les développements majeurs qu’ont connus los angeles fiscalité des impôts sur les revenus et le droit pénal economic au cours de l. a. période récente, en mettant l’accent sur les questions présentant le plus d’intérêt pour les praticiens non spécialisés dans ces matières. Jean-Louis Davain et Denis-Emmanuel Philippe exposent les principaux développements en matière d’imposition des personnes physiques et d’imposition des sociétés, sélectionnés à los angeles lumière de l’actualité l. a. plus récente.

Marc Leroy,Gilbert Orsoni's Le financement des politiques publiques (Finances publiques PDF

Ce manuel suggest pour los angeles première fois une approche comparative du financement des politiques publiques. Après une présentation générale des tools fiscaux et budgétaires, il reveal pour chaque politique sectorielle en France et pour chacun des 12 autres can pay retenus : les volumes et les varieties de ressources et de dépenses, l’évolution des enjeux et des priorités, les grandes réformes, le cadre juridique lié à l. a. répartition des compétences, l’impact du contexte et de los angeles crise internationale, les procédures et les outils de gestion, l’évaluation des résultats, les views.

Download e-book for kindle: Rentensteuer. Mit Einzelfallprüfung und Aufteilungsbescheid by Dietmar Kern

Fachbuch aus dem Jahr 2016 im Fachbereich Jura - Steuerrecht, , Sprache: Deutsch, summary: Um den Ruheständlern ein gewisses „Existenzminimum“ zukommen zu lassen, wurden die Renten zum 1. Juli 2016 in Westdeutschland um 4,35 % und im Osten um 5,03 % erhöht. Dies entspricht einer monatlichen Erhöhung um fifty seven bzw.

Extra info for EUCOTAX Series on European Taxation Withholding Taxes and the Fundamental Freedoms

Example text

Download PDF sample

EUCOTAX Series on European Taxation Withholding Taxes and the Fundamental Freedoms by Karin Simader

by Michael

Rated 4.39 of 5 – based on 29 votes

Published by admin