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.

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


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