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Handbuch Deutsche Kreditmarkt-Standards
Die DKS (Deutsche Kreditmarkt-Standards e. V.) entwickelt seit der Gründung im Jahr 2011 Muster und Standards für den deutschen Kreditmarkt. Dazu gehören neben regelmäßigen Updates und Anpassung an die jeweils herrschende Rechtslage auch das Aufgreifen aktueller EU-Regularien, die in deutsches Recht umgesetzt werden müssen. Zu dem Mitgliedskreis der DKS gehören führende Banken sowie Anwaltskanzleien und im Kreditmarktbereich aktive Unternehmen. Im vorliegenden zweiten Band des Handbuchs werden die aktuellen Arbeitsergebnisse der DKS-Arbeitskreise vorgestellt und durch die wichtigsten Musterdokumente ergänzt: Einen Schwerpunkt bildet dabei nach wie vor der Bereich Restrukturierung un...
Taxing Profit in a Global Economy
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an ...
Restitution of Overpaid Tax
Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.
Fundamentals of International Transfer Pricing in Law and Economics
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 pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
International Civil Procedure
A desk reference for lawyers and their clients faced with the prospect of litigation in foreign jurisdictions, this book is a guide to the civil procedure rules and practices in thirty-two major countries and in the European Community. Local rules relating to arbitration and, where available, mediation are also covered.
International Taxation of Income from Services under Double Taxation Conventions
The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the international taxation. This multiple-award-winning book is an indispensable tool for practitioners and a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. It also offers the rst in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resu...
Legal Interpretation of Tax Law
Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
