Oxford Handbook of International Tax Law

Oxford Handbook of International Tax Law

Kofler, Georg; Haase, Florian

Oxford University Press

09/2023

1184

Dura

Inglês

9780192897688

15 a 20 dias

Florian Haase/Georg Kofler
: Preface
Section I: History and Scope of International Tax Law

1: Marilyne Sadowsky: The History of International Tax Law
2: Roberto Bernales Soriano: From the "1920s Compromise" to the "2020s Compromise"?
3: Rainer Prokisch: Sources of Law and Legal Methods in International Tax Law
4: Fadi Shaheen/David Rosenbloom: Jurisdictional Underpinnings of International Taxation
5 International Tax Law and Customary International Law: Elizabeth Gil Garcia:
6: Craig Elliffe: International Tax Law and its Influence on National Tax Systems
7: Michael Dirkis: International Tax Law and Personal Nexus
8: Akhilesh Ranjan: International Tax Law and Low- and Middle-Income Countries
9: Reuven S. Avi-Yonah
: International Tax Law: Status quo, Trends and Perspectives
Section II: Relationship between International Tax Law and other Legal and Social Spheres

10 International Taw Law and Private International Law: Polina Kouraleva-Cazals:
11: Christiana HJI Panayi/Katerina Perrou: International Taw Law and Public International Law
12: M. Andre Vinhas Catao/V. Souza: International Tax Law and Corporate Law
13: Servatius Van Thiel: International Tax Law and International Trade Law
14: Werner Haslehner: International Tax Law and Economic Analysis of Law
15: Florian Haase: International Tax Law and Language
16: Marco Barassi
: Comparative Tax Law
Section III: Selected Issues on Tax Treaties and International Tax Law

17: Gianluigi Bizioli: Qualification Conflicts and Tax Treaties
18: Paolo Arginelli: Triangular Cases and Tax Treaties
19 The Future of Avoiding Double Taxation: Martin Berglund:
20: Sigrid Hemels: Charities in Tax Conventions
21: Xavier Oberson: Exchange of Information in Tax Treaties
22: Nadia Altenburg/Dietmar Gosch: Beneficial Ownership and Tax Treaties
23 The Principal Purposes Test under Tax Treaty Law: Robert J. Danon:
24: Philip Baker, KC: Tax treaties and Human Rights Law
25 Taxation of International Partnerships: Ton Stevens:
26: Craig West: Regional Double Tax Treaty Models
27: Miranda Stewart: Unilateralism, Bilateralism and Multilateralism in International Tax Law
28: Sunita Jogarajan
: Agents in International Tax Treaties
Section IV: Legal Aspects of International Transfer Pricing

29: Miguel Teixeira de Abreu: The Role of Article 9 OECD MC
30: Yuri Matsubara/Clemence Garcia: OECD Transfer Pricing Guidelines and International Tax Law
31: Matthias Hofacker: Corresponding Adjustments
32: Georgios Matsos
: Transfer Pricing versus Formulary Apportionment
Section V: The Europeanization of International Taw Law

33: Adrian Cloer: The Role of the ECJ in the Development of International Tax Law
34: Marjaana Helminen: Tax Treaties and EU Fundamental Freedoms
35: Patricia Lampreave Marquez: State Aid and International Taxation
36: Patrick Knoerzer: International Tax Law and the EEA/EFTA
37: Savina Mihaylova-Goleminova: 21st Century Tax Challenges of EU Candidate Countries
38: Paloma Schwarz: European Anti-Tax-Avoidance Regimes
39: Isabelle Richelle
: Alternative Dispute Resolution in the European Union
Section VI: Selected Issues of Cross-Border Indirect Taxation

40: Roberto Scalia: Cross-Border VAT Aspects: The EU Approach and Evolving Trends
41: Thomas Bieber: Taxation of Imports
42: Heidi Friedrich-Vache: "White supplies" and Double Taxation in Cross-border VAT Law
43: Eleonor Kristoffersson
: A Comparison between EU VAT Law and the OECD VAT/GST Guidelines
Section VII: Recent International Tax Trends in Major Economies and Regions

44: Kimberly Clausing: The US Perspective on International Tax Law
45: Bristar Mingxing Cao: The Chinese Perspective on International Tax Law
46: Kuntal Dave: The Indian Perspective on International Tax Law
47: Fernando Souza de Man: The Brazilian Perspective on International Tax Law
48: Gerhard Kraft: The German Perspective on International Tax Law
49: Afton Titus: The Perspective of the EAC on International Tax Law
50: Masao Yoshimura
: The Japanese Perspective on International Tax Law
Section VIII: Emerging Issues and the Future of International Tax Law

51: Allison Christians: The Emerging Consensus on Value Creation: Theory and Practice
52: Aitor Navarro Ibarrola: The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal
53: Joachim Englisch: Minimum Taxation under Pillar 2 of the OECD Proposal ("GloBE)
54: Natalia Quinones: Challenges of the Emerging International Tax Consensus for Low and Middle Income Countries

55: Irma Mosquera Valderrama: Global Tax Governance
56: Georg Kofler: The Future of Labor Taxation
57: Michael Tumpel: Digitalization and the Future of VAT in the European Union
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