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A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
The Disputed Białowieża Forest
The Polish dispute on an adequate approach towards the Białowieża Forest has been significantly internationalised, primarily by UNESCO and the European Union. The judgment of the CJEU has not settled the substance of the dispute, although it points to a violation of EU legal standards. The authors of The Disputed Białowieża Forest: Legal Remedies for the Protection of Cross-border Properties address the dispute in a constructive and interdisciplinary manner, rather than merely expressing concern towards in situ conservation, and derive universal legal remedies from it. They conclude that in the case of unique invaluable goods, adequate individual solutions should be applied in the form of a localised agreement, open to many entities (interested states, international organisations and even socially responsible private corporations), on the condition that organisational and financial co-responsibility are accepted.
Beneficial Ownership in International Taxation
This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.
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