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Taxation of Crypto Assets
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant t...
Tax Dispute Resolution
In recent decades, due to the strain on international tax rules caused by the substantial increase in integration of national economies and markets, there has been a growth in the number of audit activities and tax assessments carried out by national tax administrations. National bodies and international organizations have, as a result, also begun to study and develop new rules and legal frameworks for providing taxpayers with dispute resolution mechanism more effective than those currently available. Notable among these developments is EU Council Directive 2017/1852, which introduced an efficient framework for the resolution of tax disputes and constituted a giant step toward ensuring legal...
Research Handbook on European Union Taxation Law
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Concept and Implementation of CFC Legislation
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions ...
EU Cross-Border Succession Law
With cross-border successions becoming increasingly common in the context of the European Union, this timely book offers a systematic practical analysis of how cross-border successions should be treated, including examination of which courts may establish jurisdiction over succession disputes and which law governs such disputes. Studying cross-border successions in the context of estate planning and in the opening and liquidation of a succession, it examines the specificities of the European Certificate of Succession, contextualising it within its interface with the national laws and practice of EU Member States.
The Impact of Tax Treaties and EU Law on Group Taxation Regimes
Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities – differences arising from the interaction of different tax systems – and obstacles – distortions created by domestic legislation arising from differences between domestic and cross-border situations – both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding t...
Come pagare meno tasse sui vostri investimenti
La guida propone a investitori e risparmiatori le soluzioni migliori per minimizzare il carico fiscale sul proprio patrimonio e sui suoi rendimenti. Per progettare e pianificare in modo strategico ed efficiente ogni decisione legata all’acquisto e alla gestione di azioni, obbligazioni, fondi comuni, Sicav, mutui, immobili, strumenti previdenziali, polizze assicurative, efficientamento energetico, interventi sul patrimonio dello stato ecc.
Guida alla Pianificazione Patrimoniale 1 - FAMIGLIA, CAPITALI E IMPRESE
La diffusione in Italia di aziende a proprietà familiare, di varie dimensioni, pone al centro dell'attenzione il tema delle continuità nel tempo del patrimonio della famiglia, unitamente alla necessità di prevedere adeguata protezione al capitale (anche umano) del family business, quale che sia la sua composizione (beni mobili, immobili, aziende, ecc.). Nel primo volume della collana sono analizzate le principali opportunità e soluzioni offerte oggi dal mercato e dal fronte professionale, non solo per gestire al meglio e per tempo ogni possibile situazione che sia fonte di rischio per il sistema impresa-famiglia, ma anche, in termini di opportunità, per favorirne la crescita e lo sviluppo continuo nel medio-lungo termine.
Finance India
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International Taxation in a Changing Landscape
This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Prof. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Prof. Dr Bertil Wiman has dedicated most of his research. The book includes authoritative analyses by acknowledged experts on several key international tax topics, which illustrates the growing complexity of this area together with its rapid evolution. The book contains analyses of key international topics, such as: the tax challenges of the digitalisation of the economy; the resolution of international tax disputes; the principles for the taxation of corporations; EU tax law; transfer pricing; and tax treaty law. The depth of the essays contained in this book mirrors the importance of the contributions of Prof. Dr Bertil Wiman to the international tax community. It will also prove of great value to policymakers, tax practitioners and academics.
