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A multilevel and comparative constitutional analysis of the impact of Euro-crisis law on the EU Constitution and its Member States.
Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.
This book undertakes the first systematic, multi-country investigation into how regimes of place equality, consisting of multilevel policies, institutions and governance at multiple scales, influence spatial inequality in metropolitan regions. Extended, diversified metropolitan regions have become the dominant form of human settlement, and disparities among metropolitan places figure increasingly in wider trends toward growing inequality. Regimes of place equality are increasingly critical components of welfare states and territorial administration. They can aggravate disparities in services and taxes, or mitigate and compensate for local differences. The volume examines these regimes in a global sample of eleven democracies, including developed and developing countries on five continents. The analyses reveal new dimensions of efforts to grapple with growing inequality around the world, and a variety of institutional blueprints to address one of the most daunting challenges of twenty-first century governance.
Taxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations.
Demonstrating the ways in which the micro and macro-economic constitutions of Europe have reacted to legal measures enacted to counter the economic crisis of the past decade, this innovative book takes an interdisciplinary approach in its attempt to understand and portray the metamorphosis of the European Economic Constitution. It contains contributions from leading scholars and experts in European economic law, discussing the challenges, solutions found, problems arising and possible approaches to embed the economic constitution in the broader constitutional framework of the EU. p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 10.0px Arial}
Finance, Law, and the Courts offers a comprehensive legal treatment of finance's regulatory sources and complex problems. Drawing from European and US case law, the book demonstrates that law and the courts provide finance with the certainty it needs to operate and the elasticity it needs to evolve.
In The Constitutional Identity of Contemporary China: The Unitary System and Its Internal Logic, Han Zhai offers a profound understanding of China’s constitutional history with her account of constitutional identity of multi-layered states in other parts of the world. This book successfully bridges China’s constitutional complex and the emerging common theory of constitutional law with methodological innovations. In constitutional comparison, this work’s treatment of the Kingdoms of Spain and the Netherlands provides effective structural and historical analysis. This book does not only awaken China’s constitutional identity in contemporary scholarship but also presents rich possibilities in the constitutional study and the way we understand a country’s fundamental arrangements in its national context
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
An examination of the use of own tax rates by subnational governments in a federal setting.