Abstract/Sommario: Le domande riconvenzionali nell'arbitrato sugli investimenti. Ritenere gli investitori stranieri responsabili di violazioni del diritto internazionale

Abstract/Sommario: is a first-of-its-kind book that brings a combined public international law and European Union law perspective to bear on certain directives – primarily the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, and the Anti-Tax Avoidance Directives – and their interaction with tax treaties concluded by EU Member States. In this book, the author examines the effect of directives on both the interpretation and application of tax treaties in depth.



...; [Leggi tutto...] is a first-of-its-kind book that brings a combined public international law and European Union law perspective to bear on certain directives – primarily the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, and the Anti-Tax Avoidance Directives – and their interaction with tax treaties concluded by EU Member States. In this book, the author examines the effect of directives on both the interpretation and application of tax treaties in depth.



What’s in this book:

Shedding light on how directives can affect, or are allowed to affect, tax treaties, the book contains detailed analyses of the following aspects:

status of directives under public international law;
whether national law aimed at implementing a directive may be able to override a tax treaty or may be overridden by such a tax treaty;
whether the lex posterior and lex specialis conflict rules under public international law are applicable to conflicts between directives and tax treaties;
the role of directives under the interpretative provision of the Vienna Convention on the Law of Treaties, the OECD Model Tax Treaty and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting;
legal basis and application of the duty of consistent interpretation to tax treaties; and
scope of the primacy of directives with respect to tax treaties.

Abstract/Sommario: European VAT Law as Interpreted by the Court of Justice is a good handbook systematically summarizing the rules from a thorough analysis of the VAT (value added tax) Directive. VAT is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book is a study of the Europ ...; [Leggi tutto...] European VAT Law as Interpreted by the Court of Justice is a good handbook systematically summarizing the rules from a thorough analysis of the VAT (value added tax) Directive. VAT is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book is a study of the European VAT legislation and has taken into consideration every VAT case ever decided by the Court of Justice of the European Union (CJEU) (more than 850 in all).



What’s in this book:

The rules – and their applications – for such VAT matters as the following are clearly described with examples:

distinction between supplies of goods and services for VAT purposes;
bundled supplies;
intra-Community acquisitions;
when tax liability starts and ends;
place of supply rules and their exceptions;
exemptions in the real estate, finance, and insurance sectors;
import and export exemptions;
right to deduct VAT;
abuse of rights;
the problem of incorrect invoices;
refund of VAT; and
special schemes.

Abstract/Sommario: is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with not only the European Union and international law but also their own tax rules, administrative law and constitutional rules whose variations reflect domestic values of each society. Thus, treaties need to be seen both in their international context and the wider legal systems of contracting states ...; [Leggi tutto...] is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with not only the European Union and international law but also their own tax rules, administrative law and constitutional rules whose variations reflect domestic values of each society. Thus, treaties need to be seen both in their international context and the wider legal systems of contracting states.

What’s in this book:

This edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK and Irish domestic law and treaty developments, international and EU law, including:

Covered Tax Agreements modified by the BEPS Multilateral Instrument;
judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties;
Digital Services Tax;
treaty binding compulsory arbitration;
Brexit and the EU–UK Trade and Cooperation Agreement;
taxpayer rights in exchange of information;
taxpayer rights in EU cross-border collection of taxes;
attribution of profits to permanent establishments; and
EU DAC 6 Disclosure of cross-border planning.
Case law developments including:

UK Supreme Court in Fowler v HMRC;
Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT;
Australian Full Federal Court in Addy v CoT;
French Supreme Administrative Court in Valueclick;
English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC;
United States Tax Court in Adams Challenge v CIR;
UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC;
English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and
CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale.

Abstract/Sommario: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, currently in its sixth edition, is a classic handbook that has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. As in its previous editions, the user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have gen ...; [Leggi tutto...] Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, currently in its sixth edition, is a classic handbook that has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. As in its previous editions, the user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions.



What’s in this book:

The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues:

entity classification;
taxable transactions;
tax-free transactions (both domestic and cross-border);
loss and other tax attribute planning;
intellectual property transactions;
compensation arrangements;
acquisition financing;
joint ventures;
transfer pricing;
VAT; and
tax treaty usage.

Abstract/Sommario: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, currently in its sixth edition, is a classic handbook that has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. As in its previous editions, the user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have gen ...; [Leggi tutto...] Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, currently in its sixth edition, is a classic handbook that has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. As in its previous editions, the user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions.



What’s in this book:

The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues:

entity classification;
taxable transactions;
tax-free transactions (both domestic and cross-border);
loss and other tax attribute planning;
intellectual property transactions;
compensation arrangements;
acquisition financing;
joint ventures;
transfer pricing;
VAT; and
tax treaty usage.

Abstract/Sommario: The practical Handbook offers detailed explanations on the general operation of the Evidence Convention as well as authoritative commentaries on the major issues raised by practice over the past fifty years.

This fourth edition of the Practical Handbook includes light updates on the latest developments in domestic and international legal instruments and case law. It outlines in detail the functioning of the Evidence Convention, indicates helpful resources and provides an overview of ...; [Leggi tutto...] The practical Handbook offers detailed explanations on the general operation of the Evidence Convention as well as authoritative commentaries on the major issues raised by practice over the past fifty years.

This fourth edition of the Practical Handbook includes light updates on the latest developments in domestic and international legal instruments and case law. It outlines in detail the functioning of the Evidence Convention, indicates helpful resources and provides an overview of good practices. It is an indispensable, practical tool for the users of the Convention.