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Tax Treaties around the Globe 2012
Présentation de l'éditeur : "Tax Treaty Case Law around the Globe 2012 comprises the proceedings of a conference held in Tilburg, the Netherlands on 14-16 June 2012. The book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the thirty-five most important tax treaty cases which were decided during the course of 2011 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2012 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics."
Au carrefour des contributions
Plus d'une trentaine de contributions produites par les plumes de près de quarante auteurs se retrouvent dans ces Mélanges. Elles ont toutes en commun d'avoir été écrites en pensant à Pascal Mollard. Le carrefour c'est lui. Les sujets sont très variés, puisque beaucoup traitent – évidemment – de la taxe sur la valeur ajoutée, mais d'autres des impôts directs, de la fiscalité internationale, des conventions de double imposition, d'autres aussi de la procédure fiscale. Ces contributions sont le fait de praticiennes et de praticiens de la fiscalité : qu'ils défendent les contribuables, qu'ils représentent les autorités fiscales ou qu'ils siègent dans une Cour fiscale, leurs contributions apportent une pierre à l'édifice de la fiscalité directe et indirecte en Suisse.
The Concept of Permanent Establishment in the Insurance Business
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
International Taxation of Cloud Computing
Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud c...
Tax Aspects of Fiscal Federalism
This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website
Die Auslegung des Arbeitgeberbegriffes in Artikel 15 Absatz 2 Buchstabe b) des Doppelbesteuerungsabkommens Schweiz-Deutschland
Grenzüberschreitende Einsätze von Arbeitnehmern sind aus der globalisierten Welt nicht mehr wegzudenken. Mit dem erhöhten Aufkommen von Remote Work im Zuge der Covid-19-Pandemie verstärkt sich dieser Trend. Zugleich sind Unternehmen für die damit einhergehenden Compliance-Risiken sensibilisiert. Diese verwirklichen sich nicht selten in Form starker Reputationsschäden, hoher Strafzahlungen sowie Anwaltskosten für Internal Investigations und Rechtstreitigkeiten mit den Steuerbehörden. Das vorliegende Werk befasst sich mit der Auslegung des Arbeitgeberbegriffes im Doppelbesteuerungsabkommen (DBA) zwischen der Schweiz und Deutschland. Davon hängt häufig ab, in welchem Staat ein Arbeitn...
