The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm's length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer...
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxat...
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order...
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the applicat...
Das deutsche Steuerrecht ist durch bestandigen Wandel gepragt. Der Steuerrechtswissenschaft fallt die Aufgabe zu, sich abzeichnende Entwicklungen moglichst fruhzeitig zu identifizieren und wissenschaftlich zu durchdringen. Auf Anregung des Max-Planck-Instituts fur Steuerrecht und Offentliche Finanzen haben sich bereits zum zweiten Mal fuhrende Steuerrechtswissenschaftlern der jungeren Generation mit von ihnen als besonders wichtig erachteten "Zukunftsfragen" des deutschen Steuerrechts befasst. Die Bandbreite der behandelten Themen reicht von den verfassungsrechtlichen und...
Das deutsche Steuerrecht ist durch bestandigen Wandel gepragt. Der Steuerrechtswissenschaft fallt die Aufgabe zu, sich abzeichnende Entwicklung...
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm's length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer...
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxat...
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order...
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the applicat...
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation.
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation a...
