Practical problems in European and international tax law : essays in honour of Manfred Mössner / editors, Heike Jochum [and four others].

Format:

• Book

Contributor:

• Jochum, Heike, 1968- editor.

Language:

English

Subjects (All):

• Taxation--Law and legislation.
• Double taxation.
• Taxation--Law and legislation--Europe.
• Double taxation--Europe.

Physical Description:

1 online resource (xxvi, 596 pages)

Edition:

1st ed.

Place of Publication:

Amsterdam, The Netherlands : IBFD, [2016]

Summary:

This Festschrift in honour of Manfred Mössner delves into the practical issues in European and international tax law.

Contents:

• Intro
• Title Page
• Copyright Page
• Table of Contents
• Preface
• Chapter 1: Foundation of the Contemporary Ability-To-Pay Principle in Taxation in the Thought of Saint Thomas Aquinas
• 1.1. Introduction
• 1.2. The content of the con causes of taxation expounded by Saint Thomas Aquinas
• 1.2.1. The final cause: The common good
• 1.2.2. The formal cause: The proportion of tax/ability to pay/achievement of fiscal objectives
• 1.2.3. The efficient cause: The law
• 1.2.4. The material cause: The concrete quality of the taxable situation compared with other con causes
• 1.3. The cause of tax consists of the synthesis of the con causes
• 1.4. The interpretation of tax law
• Chapter 2: Trade Taxation in Germany - Principles, Justification and Reform
• 2.1. Introduction
• 2.2. Foundations
• 2.2.1. Commercial enterprises - The trade tax's subject
• 2.2.2. Additions and reductions: Defining the trade income
• 2.2.3. Standard rate and multiplier
• 2.2.4. Roots and development
• 2.3. The economic significance of trade taxation to the municipalities
• 2.3.1. Trade tax as the municipalities' financial aorta
• 2.3.2. Volatility and apportionments
• 2.4. Trade tax and the Finance Constitution
• 2.4.1. Municipal self-government and financial independence
• 2.4.2. Legislative competence
• 2.4.3. Revenue distribution
• 2.5. Trade tax within the tax system and its effects on taxpayers
• 2.5.1. Character shift: From impersonal taxation to objectified income taxation
• 2.5.2. From "incidental cost" to major tax burden
• 2.6. Justification of the trade tax
• 2.6.1. Theoretical attempts at justification
• 2.6.2. Criticism
• 2.7. Constitutionality of the trade tax
• 2.7.1. Impersonal taxation and the ability to pay
• 2.7.2. Municipal needs for funding vs. the objective net principle.
• 2.7.3. Judicial doubts and attacks on the trade tax's constitutionality
• 2.7.4. The constitutional framework for trade taxation
• 2.8. Conformity of the trade tax to EU law
• 2.9. Perspectives and reform of the trade tax
• 2.9.1. State's efforts to implement a reform
• 2.9.2. Academic reform proposals
• 2.9.3. Sobering reality: the ordinary trade tax's revitalization
• 2.10. Conclusion
• Chapter 3: Tax Risks: A Dynamic Interplay between Financial and Tax Accounts
• 3.1. Introduction
• 3.2. Tax accounting and deferred tax assets and deferred tax liabilities
• 3.3. Tax accounting and uncertain tax positions
• 3.4. The influence of disclosure regimes
• 3.5. Influence of disclosed facts in the financial accounts on tax risks
• 3.6. Cooperative compliance/horizontal supervision
• 3.7. Conclusions
• Chapter 4: Cross-Border Donations in Light of the Fundamental Freedoms and Tax Reality in Germany
• 4.1. Introduction
• 4.2. General requirements for the deduction of donations in accordance with Union law
• 4.3. Public-benefit status and free movement of capital
• 4.4. Stipulation of the public-benefit purpose by the national legislator
• 4.5. Procedural requirements for the deduction of cross-border donations
• 4.5.1. Fiscal supervision and fiscal control vs obligation of taxpayers to cooperate
• 4.5.2. Evidence falling within the ambit of a third party
• 4.5.3. Limitation by the Union law principle of effectiveness
• 4.5.4. International mutual administrative assistance and legal consequences of inadequate evidence
• 4.5.5. Relief through the procedure of determination of compliance pursuant to section 60a AO
• 4.6. Substantive requirements for the recognition of cross-border donations
• 4.6.1. Statutory arrangement of the pursuit of a public-benefit purpose
• 4.6.2. Statute-related management activity.
• 4.6.3. Presentation of a donation receipt
• 4.6.3.1. Content of a donation receipt
• 4.6.3.2. Protection of legitimate expectations and liability
• 4.7. Conclusion
• Chapter 5: Tax Control or Tax Morality for a Successful Tax System?
• 5.1. Introduction
• 5.2. One-sided focus of the Greek tax system
• 5.3. Extent of public revenue lost to tax evasion
• 5.4. Causes of tax evasion in Greece: The tax authorities
• 5.5. Causes of tax evasion in Greece: Taxpayers
• 5.6. Efforts to reduce tax evasion
• 5.7. Effect of policy measures to reduce tax evasion
• 5.8. Development of tax morality
• 5.9. Direct measures needed to foster tax awareness
• 5.10. Universality of the tax burden
• 5.11. A just tax system
• 5.12. Factors for a tax to be considered fair
• 5.13. Simplicity and stability of a tax system
• 5.14. Fostering trust and cultivating tax awareness
• 5.15. Delayed justice
• 5.16. Quality of taxation
• 5.17. The path forward
• 5.18. Conclusion
• Chapter 6: Capital to be Allocated to a Permanent Establishment - A German Perspective
• 6.1. Introduction
• 6.2. Attribution of capital as in the OECD Report
• 6.3. The German rules for the allocation of capital to a permanent establishment
• 6.3.1. The implementation of the AOA in German law
• 6.3.2. The allocation of capital
• 6.3.2.1. Principles of allocation
• 6.3.2.2. Calculation under the arm's length principle
• 6.3.2.3. Capital for German permanent establishments
• 6.3.2.4. Special rules for foreign permanent establishments
• 6.4. Comments on the German rules
• 6.5. Conclusion
• Chapter 7: Anatomy of a Case: The US Supreme Court and the Foreign Tax Credit
• 7.1. An introduction to the introduction
• 7.2. Introduction
• 7.3. The foreign tax credit under US law
• 7.4. The UK windfall tax
• 7.5. Issue is joined
• 7.6. The procedural pathway.
• 7.7. Decision of the US Tax Court
• 7.8. Avenue of appeal
• 7.9. Conflicting decisions of appellate courts
• 7.10. The pathway to the US Supreme Court
• 7.11. Oral arguments to the Supreme Court
• 7.12. The Supreme Court's decision
• 7.13. The concurring opinion
• 7.14. The "missing" treaty analysis?
• 7.15. Implications of the Supreme Court decision
• 7.16. Conclusion
• Chapter 8: AOA, BEPS, E-Commerce - "Permanent Establishment" in Flux
• 8.1. Introduction
• 8.2. The concept of permanent establishment
• 8.3. The definition of permanent establishment
• 8.3.1. Fixed place of business
• 8.3.1.1. General understanding of article 5(1) and (2) of the OECD-MC
• 8.3.1.2. Service PE
• 8.3.2. Article 5(3) of the OECD-MC (2010)
• 8.3.3. Article 5(4) of the OECD-MC (2010)
• 8.3.4. Agency PE, article 5(5)-(6) of the OECD-MC
• 8.3.5. Tackling abuse of article 5(3)-(6) of the OECD-MC: BEPS action plan action point 7
• 8.3.5.1. Splitting-up of contracts, article 5(3) of the OECD-MC
• 8.3.5.2. Specific activity exemptions - Proposed changes to article 5(4) of the OECD-MC 122
• 8.3.5.3. Anti-fragmentation rule
• 8.3.5.4. Commissionaire arrangements - Proposed changes to article 5(5) and (6) OECD-MC
• 8.3.6. E-commerce and the digital economy
• 8.3.6.1. E-commerce business models
• 8.3.6.2. PE in the digital economy
• 8.3.6.3. Conclusion
• 8.4. Allocation of business profits to PEs
• 8.4.1. Basis for profit allocation and PE proviso, article 7(1) of the OECD-MC
• 8.4.2. Profit allocation, article 7(2)-(6) of the OECD-MC (pre-2010)
• 8.4.2.1. RBAA
• 8.4.2.2. FSEA
• 8.4.2.3. Application of article 7 of the OECD-MC 2010 and the AOA
• 8.4.3. The two-stage method of income and asset allocation under the AOA, article 7(2) of the OECD-MC 2010
• 8.4.3.1. Stage 1: Notion of PE as a stand-alone and independent company.
• 8.4.3.2. Stage 2: Profit allocation in accordance with the arm's length principle
• 8.4.4. E-commerce
• 8.4.4.1. POB
• 8.4.4.2. Personnel and functions
• 8.5. Outlook
• References
• Chapter 9: Fair Tax Law for Europe: On the Future of the Common Consolidated Corporate Tax Base (CCCTB)
• 9.1. Introduction
• 9.2. Fairness in tax competition between states
• 9.3. Multinational enterprises and the interstate apportionment of the taxation substratum
• 9.3.1. Substantive basic rules
• 9.3.1.1. The concept of permanent establishment
• 9.3.1.2. Determination of adequate transfer prices
• 9.3.1.3. The arm's length principle
• 9.3.1.4. Common consolidated corporate tax base
• 9.3.2. Procedural instruments
• 9.3.2.1. Binding assessments, rulings, and unilateral and bilateral advance pricing agreements
• 9.3.2.2. Exchanging information on an international level
• 9.4. Transparency as a condition for political decision making
• Bibliography
• Chapter 10: Legitimacy of Tax Claims of Developing Countries on Interest and Royalties of MNEs
• 10.1. Introduction
• 10.2. Benchmark for a legitimate tax claim on income and capital gains
• 10.2.1. International tax neutrality
• 10.2.2. Origin-based taxation
• 10.2.3. Interim conclusion
• 10.3. Legitimate allocation of tax jurisdiction on interest, royalties and related capital gains
• 10.3.1. Allocation of tax jurisdiction on interest and capital gains on debt claims
• 10.3.1.1. Origin-based approach
• 10.3.1.2. Origin-based approach versus BEPS approach
• 10.3.2. Allocation of tax jurisdiction as regards royalties and capital gains on underlying intangible property
• 10.3.2.1. Origin-based approach
• 10.3.2.2. Origin-based approach versus BEPS approach
• 10.4. Conclusion
• Chapter 11: "Horizontal Discrimination" in European Tax Law
• 11.1. Introduction.
• 11.2. Nationality-based "reverse" discrimination of cross-border activities.

Notes:

• Includes bibliographical references.
• Description based on print version record.
• Description based on publisher supplied metadata and other sources.

ISBN:

90-8722-384-6

OCLC:

994038510