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Taxation at the European Court of Human Rights
Taxation at the European Court of Human Rights' is a first-of-its-kind to critically analyse over 500 of the European Court of Human Rights (ECtHR?s) important ?tax cases?, which create a human rights code of conduct for European Convention on Human Rights (ECHR) State Signatories in matters involving taxation. Albeit the ECHR mentions taxation only once - and in a context that, rather than conferring rights, limits their application - references to public prerogatives pertinent to taxation are present in several of the ECHR?s articles, giving rise to an implied normative framework that has influenced the tax jurisprudence of the ECtHR. Especially given the enormous impact of the famous Yukos cases, the ECtHR has made it abundantly clear that tax policies of State Signatories must be regularly stress-tested against the requirements of the Convention.
A Research Agenda for Tax Law
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Human Rights and Taxation in Europe and the World
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Grammatical Gender in Maltese
Is grammatical gender merely stored as a syntactic property of nouns, or is it computed according to a noun’s semantic, morphological and phonological properties every time it is required? In many languages, gender appears to resist systematic treatment and can even cause problems for non-native learners. Native speakers of these languages appear to have no difficulty in assigning the correct grammatical gender to thousands of nouns in their language. Being an offshoot of Arabic, Maltese inherited a system comprising two gender categories, masculine and feminine. Numerous nouns were introduced in Maltese through contact with Sicilian and subsequently with Italian, two languages that also h...
OECD Arbitration in Tax Treaty Law
Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD...
Legal Remedies in European Tax Law
Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
Malta Energy Policy, Laws and Regulation Handbook Volume 1 Strategic Information and Regulations
2011 Updated Reprint. Updated Annually. Malta Energy Policy, Laws and Regulation Handbook
Malta and Gozo
Malta has long been known for package holidays but this island nation has 7,000 years of fascinating and visible history. Updated throughout, this new edition delves into Malta's temples and archaeology more comprehensively than any other guidebook. Packed with historical and archaeological facts it also showcases bird-watching and wildlife opportunities, summer festas, and the less commercialised islands of Gozo and Comino. With new hotels opening in Birgu and across the islands the guide includes greater coverage of accommodation and restaurants. There is more to the island than sun and sea and this guide will help readers to discover the Malta beyond the tourist resorts.
