The Oxford Handbook of International Tax Law

NOTE EDITORE

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.

SOMMARIO

1 - The History of International Tax Law2 - From the "1920s Compromise" to the "2020s Compromise"?3 - Sources of Law and Legal Methods in International Tax Law4 - Jurisdictional Underpinnings of International Taxation6 - International Tax Law and its Influence on National Tax Systems7 - International Tax Law and Personal Nexus8 - International Tax Law and Low- and Middle-Income Countries9 - International Tax Law: Status quo, Trends and Perspectives11 - International Taw Law and Public International Law12 - International Tax Law and Corporate Law13 - International Tax Law and International Trade Law14 - International Tax Law and Economic Analysis of Law15 - International Tax Law and Language16 - Comparative Tax Law17 - Qualification Conflicts and Tax Treaties18 - Triangular Cases and Tax Treaties20 - Charities in Tax Conventions21 - Exchange of Information in Tax Treaties22 - Beneficial Ownership and Tax Treaties24 - Tax treaties and Human Rights Law26 - Regional Double Tax Treaty Models27 - Unilateralism, Bilateralism and Multilateralism in International Tax Law28 - Agents in International Tax Treaties29 - The Role of Article 9 OECD MC30 - OECD Transfer Pricing Guidelines and International Tax Law31 - Corresponding Adjustments32 - Transfer Pricing versus Formulary Apportionment33 - The Role of the ECJ in the Development of International Tax Law34 - Tax Treaties and EU Fundamental Freedoms35 - State Aid and International Taxation36 - International Tax Law and the EEA/EFTA37 - 21st Century Tax Challenges of EU Candidate Countries38 - European Anti-Tax-Avoidance Regimes39 - Alternative Dispute Resolution in the European Union40 - Cross-Border VAT Aspects: The EU Approach and Evolving Trends41 - Taxation of Imports42 - "White supplies" and Double Taxation in Cross-border VAT Law43 - A Comparison between EU VAT Law and the OECD VAT/GST Guidelines44 - The US Perspective on International Tax Law45 - The Chinese Perspective on International Tax Law46 - The Indian Perspective on International Tax Law47 - The Brazilian Perspective on International Tax Law48 - The German Perspective on International Tax Law49 - The Perspective of the EAC on International Tax Law50 - The Japanese Perspective on International Tax Law51 - The Emerging Consensus on Value Creation: Theory and Practice52 - The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal53 - Minimum Taxation under Pillar 2 of the OECD Proposal ("GloBE)54 - Challenges of the Emerging International Tax Consensus for Low and Middle Income Countries 55 - Global Tax Governance56 - The Future of Labor Taxation57 - Digitalization and the Future of VAT in the European Union

AUTORE

Professor Dr Florian Haase, M.I.Tax holds a Chair for Tax Law at IU International University of Applied Sciences, Germany. He earned a doctorate degree in commercial law from Martin-Luther-University Halle-Wittenberg, Germany in 2004 and a “Master of International Taxation”-degree from Hamburg University, Germany in 2002. He is guest professor on the postgraduate course “Master of International Taxation” at Hamburg University and a lecturer at the Academy of the German Ministry of Finance (“Bundesfinanzakademie”). He was also the academic National Reporter for Germany on Subject 2 of the International Fiscal Association`s World Congress 2019 in London. Before joining IU International University of Applied Sciences, he was a tax professor at HSBA Hamburg School of Business Administration, Germany. Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.

ALTRE INFORMAZIONI

• Condizione: Nuovo
• ISBN: 9780192897688
• Collana: Oxford Handbooks
• Dimensioni: 258 x 62.0 x 183 mm Ø 1970 gr
• Formato: Copertina rigida
• Pagine Arabe: 1184