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Tax Compliance Costs for Companies in an Enlarged European Community
"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones ...
Landmark Decisions of the ECJ in Direct Taxation
Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court's arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: - taxation of non-residents in the EU context; - implications of E...
The EU and Third Countries
Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.
O Regime dos Preços de Transferência e o IVA
I. INTRODUÇÃO 1. O modelo empresarial: os grupos empresariais e as "multinational enterprises" 2. Os preços de transferência e a optimização da tributação das estruturas plurisocietárias 3. Objecto e âmbito II. SINOPSE DO REGIME DE PREÇOS DE TRANSFERÊNCIA EM MATÉRIA DE IMPOSTO SOBRE O RENDIMENTO 1. Direito de fonte interna: o artigo 58.o do Código do IRC 2. Direito de fonte internacional 3. Advance Pricing Agreements (APA) III. SINOPSE DO REGIME ADUANEIRO DE PREÇOS DE TRANSFERÊNCIA IV. O REGIME DE PREÇOS DE TRANSFERÊNCIA EM IVA SECÇÃO A - O sistema comunitário 1. O valor tributável das operações 2. A aparente "indiferença" do IVA aos preços de transferência 3. A Directiva de Racionalização 4. O caso particular das relações casa-mãe versus estabelecimento SECÇÃO B - O regime português 1. Um regime de preços de transferência apenas para as operações imobiliárias tributadas 2. Consequências de um ajustamento de preços de transferência ao abrigo do artiso 58.o do Código do IRC V. CONCLUSÕES
Image Analysis
This volume contains the papers presented at the Scandinavian Conference on Image Analysis, SCIA 2009, which was held at the Radisson SAS Scandinavian Hotel, Oslo, Norway, June 15–18. SCIA 2009 was the 16th in the biennial series of conferences, which has been organized in turn by the Scandinavian countries Sweden, Finland, D- mark and Norway since 1980. The event itself has always attracted participants and author contributions from outside the Scandinavian countries, making it an international conference. Theconferenceincludedafulldayoftutorialsand?vekeynotetalksprovided by world-renowned experts. The program covered high-quality scienti?c cont- butions within image analysis, human and a...
Information Modelling and Knowledge Bases XXIX
Information modelling and knowledge bases have become ever more essential in recent years because of the need to handle and process the vast amounts of data which now form part of everyday life. The machine to machine communication of the Internet of Things (IoT), in particular, can generate unexpectedly large amounts of raw data. This book presents the proceedings of the 27th International Conference on Information Modelling and Knowledge Bases (EJC2017), held in Krabi, Thailand, in June 2017. The EJC conferences originally began in 1982 as a co-operative initiative between Japan and Finland, but have since become a world-wide research forum bringing together researchers and practitioners i...
Image Analysis
This book constitutes the refereed proceedings of the 14th Scandinavian Conference on Image Analysis, SCIA 2005, held in Joensuu, Finland in June 2005. The 124 papers presented together with 6 invited papers were carefully reviewed and selected from 236 submissions. The papers are organized in topical sections on image segmentation and understanding, color image processing, applications, theory, medical image processing, image compression, digitalization of cultural heritage, computer vision, machine vision, and pattern recognition.
Data Visualization Handbook
The data visualization handbook is a practical guide to creating compelling graphics to explain or explore data. It is primarily aimed for designers, journalists, researchers, analysts, and other professionals who want to learn the basics of visualization, but also includes plenty of material for people with intermediate level visualization skills.
