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Taxation of Intercompany Dividends Under Tax Treaties and EU Law
This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.
The Meaning of "enterprise", "business" and "business Profits" Under Tax Treaties and EU Tax Law
The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law, comprising the proceedings and working documents of an annual seminar held in Milan in November 2010, provides an in-depth analysis of the meaning of these three essential concepts in relevant tax treaties and law. The analysis starts from an EU tax law perspective, with a particular emphasis on the European Directives. The above concepts are then considered from domestic tax law viewpoints. The book then moves to tax treaty law. Most notably, an examination of the history and interpretation of the concepts of "enterprise", "business" and "business profits" is presented, starting from the works ...
Realakte im Rechtsschutzsystem der Europäischen Union
Das Unionsprozessrecht scheint bislang keine Handhabe gegen reales Verwaltungshandeln der EU zu bieten. Werden subjektive Rechte etwa durch Informationsakte, polizeiliches Handeln, soft law oder informale Absprachen verletzt, dann fehlt gerichtlicher Schutz. Dabei kann es nicht bleiben. Die komplex verwobenen Rechtsschutzgarantien der Grundrechtecharta, der EMRK und der allgemeinen Rechtsgrundsatze verlangen nach einer Revision des status quo, um der wachsenden Grundrechtssensibilitat gerecht zu werden. Aufbauend auf einer Analyse von Judikatur und Verwaltungsrealitat arbeitet Timo Rademacher zunachst die `Anspruche` der Rechtsschutzgarantien an die prozessuale Erfassung von Realakten heraus. Anschliessend zeigt er, dass diese Anspruche ohne Vertragsanderung erfullbar sind: Geboten wird eine rechtsvergleichend gestutzte Rekonstruktion des EU-Prozessrechts, die den Kontakt zur Gerichtspraxis wahrt und erstmals ein vollstandiges System unionalen Rechtsschutzes liefert.
Short Stories in German for Intermediate Learners
An unmissable collection of eight unconventional and captivating short stories for young adult and adult intermediate learners of Italian. Olly's top-notch language-learning insights are right in line with the best of what we know from neuroscience and cognitive psychology about how to learn effectively. I love his work - and you will too! - Barbara Oakley, PhD, Author of New York Times bestseller A Mind for Numbers Short Stories in Italian for Intermediate Learners has been written specifically for students from a low-intermediate to intermediate level, designed to give a sense of achievement, and most importantly - enjoyment! Mapped to B1-B2 of the Common European Framework of Reference, t...
