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The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention
Although rules on the allocation of taxing rights for fees for technical services have been provided for in bilateral tax treaties by African, Asian, and South American countries for decades, it was only in the 2017 update that the UN Model Tax Treaty included Article 12A on the matter, thus suggesting its inclusion in the tax treaty network of its Member States. Consequently, from a cross-border perspective, the interpretation of Article 12A is of great importance for both taxpayers and tax authorities. This book presents the first comprehensive analysis of the scope of technical services in comparison to ordinary (non-technical) services and the differentiation between Article 12A and othe...
Proportionality and Judicial Activism
This book uses empirical analysis to show that courts refrain from using the proportionality test as a means of judicial activism.
A Comparative Look at Regulation of Corporate Tax Avoidance
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in wh...
The Taxation of Permanent Establishments
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
60 Jahre Bonner Grundgesetz - eine geglückte Verfassung?
English summary: Adopted 60 years ago as a provisional constitution, the Basic Law now governs a German state that has meanwhile regained full sovereignty over its domestic and foreign affairs. With the German reunification 20 years ago, the Basic Law, which was originally conceived only as a provisional draft but had in effect functioned for a long time as a full- fledged constitution, expressly became the final version. Although more than 50 amendments have been made, the essence of the Law has remained unchanged and it has overcome the challenges of the post-war period. Since then, new issues have emerged to which this constitution must now respond. To mark the 60th anniversary of the pro...
Estudos de Direito do Consumo - Vol. I
A IDC-Associação para o Estudo do Direito do Consumo e o Centro de Investigação de Direito Privado (CIDP), ambos da Faculdade de Direito da Universidade de Lisboa, decidiram organizar em conjunto a presente compilação de «Estudos de Direito do Consumo». À acentuada transversalidade sistémica que domina as matérias concernentes ao Direito do Consumo, entendeu-se que uma coletânea doutrinária com uma extensa concentração de estudos poderia desempenhar vários propósitos úteis, servindo, em especial, para apoiar a aplicação judicial e a investigação jurídica, cujo labor é dificultado tanto pela fragmentação legislativa, como pela intensa dispersão multidisciplinar que afeta os sectores normativos delimitados pelas regulações de consumo.
Das innere System der einkommensteuerrechtlichen Gewinnrealisierung
Für den Rechtsanwender stellen die Tatbestände der steuerrechtlichen Gewinnrealisierung eine besondere Herausforderung dar, denn die Regelungen entbehren jeder sinnvollen äußeren Systematik. Sie sind über eine Mehrzahl von Gesetzen verstreut, unvollständig und nicht nur wegen des Verweises auf die GoB konkretisierungs- und ergänzungsbedürftig. Vor allem wurden sie Opfer einer von Lobbyismus, tagespolitischen Interessen und fiskalischen Motiven geprägten, überstürzten und undurchdachten Änderungsgesetzgebung. Die Vielzahl punktueller Änderungen hat ein Normenchaos hinterlassen. Infolge dessen erschließt sich auch die innere Systematik der Vorschriften nicht einmal auf den zweite...
Staat und Gesellschaft in der Pandemie
Dieser Band enthält die Referate und Diskussionen der Sondertagung der Vereinigung der Deutschen Staatsrechtslehrer in Wien am 9. April 2021: STAAT UND GESELLSCHAFT IN DER PANDEMIE Anna Katharina Mangold, Relationale Freiheit. Grundrechte in der Pandemie Stephan Rixen, Verwaltungsrecht der vulnerablen Gesellschaft Matthias Mahlmann, Demokratie im Notstand? Rechtliche und epistemische Bedingungen der Krisenresistenz der Demokratie Andreas Th. Müller, Europa und die Pandemie. Zuständigkeitsdefizite und Kooperationszwänge
Handbuch Föderalismus - Föderalismus als demokratische Rechtsordnung und Rechtskultur in Deutschland, Europa und der Welt
Band I behandelt die historische Entwicklung, die philosophischen und rechtlichen Grundlagen, die politische Dimension und die ökonomische Grammatik des Föderalismus. Er stellt differenziert Inhalte und Strukturen der bundesstaatlichen Ordnung in Deutschland dar. Zudem zeigt er die Bedeutung von Rechtskultur, Verfassung und Kompetenzverteilung für den Föderalismus auf.
