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Publisher: Kluwer Law International   (Total: 20 journals)   [Sort by number of followers]

Showing 1 - 20 of 20 Journals sorted alphabetically
Air and Space Law     Full-text available via subscription   (Followers: 20)
ASA Bulletin     Full-text available via subscription   (Followers: 4)
Business Law Review     Full-text available via subscription   (Followers: 25)
Common Market Law Review     Full-text available via subscription   (Followers: 127, SJR: 0.956, h-index: 29)
EC Tax Review     Full-text available via subscription   (Followers: 5)
European Business Law Review     Full-text available via subscription   (Followers: 12)
European Company Law     Full-text available via subscription   (Followers: 10)
European Energy and Environmental Law Review     Full-text available via subscription   (Followers: 16, SJR: 0.121, h-index: 10)
European Foreign Affairs Review     Full-text available via subscription   (Followers: 28)
European Public Law     Full-text available via subscription   (Followers: 35)
European Review of Private Law     Full-text available via subscription   (Followers: 30)
Global Trade and Customs J.     Full-text available via subscription   (Followers: 3)
Intertax     Full-text available via subscription   (Followers: 3)
Intl. J. of Comparative Labour Law and Industrial Relations     Full-text available via subscription   (Followers: 21)
J. of European Consumer and Market Law     Hybrid Journal   (Followers: 4)
J. of Intl. Arbitration     Full-text available via subscription   (Followers: 13)
J. of World Trade     Full-text available via subscription   (Followers: 18, SJR: 0.518, h-index: 24)
Legal Issues of Economic Integration     Full-text available via subscription   (Followers: 12, SJR: 0.224, h-index: 3)
World Competition     Full-text available via subscription   (Followers: 11)
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 7)
Journal Cover EC Tax Review
  [5 followers]  Follow
    
   Full-text available via subscription Subscription journal
   ISSN (Print) 0928-2750
   Published by Kluwer Law International Homepage  [20 journals]
  • Can Tax Treaties Confer State Aid'
    • Abstract:
      Content Type Journal Article
      Part of Volume 26, Issue 5
      Authors
      Luc De Broe, Professor of Tax Law KULeuven, Holder of the Deloitte Chair in International & EU Tax Law, Partner Laga, Brussels
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Mon, 25 Sep 2017 12:00:00 +000
       
  • CC(C)TB and International Taxation
    • Abstract: On 25 October 2016, the European Commission released two proposals: one on a Common Corporate Tax Base (COM (2016) 685 Final.) (‘the CCTB Draft’) and one on a Common Consolidated Corporate Tax Base (COM (2016) 683 Final.) (‘the CCCTB Draft’). If these draft directives (‘the CC(C)TB Drafts’) were to be adopted, they would significantly change the tax landscape for companies operating throughout the European Union as well as for companies which are established in a third country but perform activities within the EU.  The goal of this article is not to provide for an overall description of the features of the CCTB and the CCCTB Drafts. It is rather to give an overview of the main provisions containing a cross-border element and to assess to what extent these new instruments may possibly collide, not only with EU primary law, but also with bilateral (or even multilateral) conventions on double taxation.  As a matter of fact, the CC(C)TB drafts do not only cope with the definition of new base rules for taxation of corporations acting within the European Union. Many corporations established in the European Union have branches and subsidiaries in other EU Member States as well as in third countries. Conversely, many corporations established outside the European Union perform their activities on the European market through branches and subsidiaries. It is therefore clear that by changing the rules applying to the definition of corporate income and to cross-border activities, the CC(C)TB Directives would indirectly impact the tax burden of multinational enterprises.  Besides, important provisions contained in the CC(C)TB drafts apply explicitly to income which have their source outside the European Union. The question how these new European territoriality rules will coexist with international tax treaties is therefore crucial to assess the impact of the harmonization process within the European Union.  The relationship between CC(C)TB and international taxation is however a very complex matter to study, as it raises both general questions regarding the interaction between different sources of normativity (treaties vs directives; treaties vs fundamental freedoms; directives vs fundamental freedoms) and very technical questions linked to the way the proposed provisions are worded.  Potential problems of incompatibility are all the more numerous as one of the major feature of CCTB and CCCTB consists in the enactment of new rules regarding territoriality and tax avoidance, which may worsen the taxpayer’s situation compared to existing rules (even compared with the anti-tax avoidance directive). Provisions affecting international taxation are spread in different sections of the CCTB and CCCTB drafts, with the effect that a coherent vision of the global impact of these drafts on international taxation is not easy to unveil.  This complexity of the topic explains why the authors of this article consider that a necessary preliminary step in the study consists in displaying, in a first section, a broad overview of the relationships between the CC(C)TB Drafts and the EU and international legal orders. This will provide an opportunity to assess how these draft directives interact, not only with fundamental freedoms, but also with double taxation treaties. The authors will refer to those principles throughout the article, when potential conflicts are identified.  A second section will be devoted to the scope of the CC(C)TB Drafts and to the analysis of their impact on situations involving a third country. The goal of this section will be to determine to what extent corporations which are either established in a third country or perform their activities in such a country are actually covered by the provisions of the draft directives.  The third section will provide more details on the territoriality rules which are laid down by
      Content Type Journal Article
      Part of Volume 26, Issue 5
      Authors
      Daniel Gutmann, Professor at the Sorbonne Law School (Université Paris 1) and Partner at CMS Bureau Francis Lefebvre, Neuilly-sur-Seine, France
      Emmanuel Raingeard de la Blétière, Associate Professor at the University of Rennes and Partner at PwC Société d’Avocats, Neuilly-sur-Seine, France
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Mon, 25 Sep 2017 12:00:00 +000
       
  • The Report Ways to Tackle Cross-Border Obstacles Facing Individuals Within
           the EU
    • Abstract: In 2015 the Expert Group of the European Commission published a report identifying various procedural and substantive tax obstacles that individuals face when operating across borders in the internal market. Regarding the identified tax obstacles, the Expert Group proposes both hard and soft law solutions which would require legislative cooperation of the Member States as the focus has been on those obstacles that cannot be tackled by the European Court of Justice (ECJ) as they qualify as disparities or justified restrictions on the fundamental freedoms. In this article the authors discuss the various substantive tax obstacles and the proposed solutions. The authors subscribe to the view of the Expert Group that harmonization of direct taxation for individuals would be beneficial for enhancing the internal market. Regarding the way in which harmonization can be achieved, the authors would prefer a directive or multilateral treaty including a one-stop-shop.
      Content Type Journal Article
      Part of Volume 26, Issue 5
      Authors
      Frank Pötgens, Professor of International and EU Tax Law at the Free University Amsterdam
      Mees Vergouwen, Tax law assistant at De Brauw Blackstone Westbroek in Amsterdam
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Mon, 25 Sep 2017 12:00:00 +000
       
  • Aggressive Tax Planning: An Analysis from an EU Perspective
    • Abstract: Courts in many countries have found that the tax laws should be interpreted so as to prevent their avoidance by the use of transactions that have no business purpose. This goes to say that the lack of a proper business motive or transactions which do not reflect the economic reality may be interpreted as a step further to tax avoidance and therefore leads to aggressive tax planning. The European Commission (EC) had launched a public consultation on the 10 November 2016 to gather feedback on the way forward for EU action on advisers and intermediaries who facilitate tax evasion, tax avoidance and aggressive tax planning. Following the EC’s public consultation, the EC published a tax paper entitled the Study on Structures of Aggressive Tax Planning and Indicators, Final Report highlighting the model Aggressive Tax Planning (ATP) structures and identifying ATP indicators which facilitate or allow ATP. This article examines the said tax paper by selecting the most prevalent ATP structures and the ways in how such are countered though the EC’s Anti-Tax Avoidance Package.
      Content Type Journal Article
      Part of Volume 26, Issue 5
      Authors
      Franklin Cachia, Member of the International Tax Law Department at Francis J. Vassallo & Associates Limited (Malta)
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Mon, 25 Sep 2017 12:00:00 +000
       
  • Central Register as a Model Instrument to Unveil Beneficial Owners for Tax
           Purposes
    • Abstract: This article proposes the use of Central Register of Beneficial Owners (CRB) laid down in the Fourth Anti-Money Laundering Directive (4AMLD) as a model instrument towards identifying beneficial ownership in international tax law. Although the OECD affirmed in 2014 that the term ‘beneficial owner’ ‘must be distinguished from the different meaning … in the context of other instruments’, the inclusion of tax evasion as a crime covered by the 4AMLD renders the CRB valuable in solving tax treaty cases on beneficial ownership. Purposively, the use of CRB greatly supports the EU tax transparency agenda, which requires the Member States actively engaged in Exchange of Information (EoI) cooperation. The effectiveness of EoI is ensured by, among others, the accurateness of information stored in each Member States. The CRB also calls for protection of taxpayers data, as access to it can only be granted to parties with legitimate interests, and must accord with the secondary laws on data protection. The coherence of these policies strongly supports for wider and optimized use of CRB in the future.
      Content Type Journal Article
      Part of Volume 26, Issue 5
      Authors
      Adrianto Dwi Nugroho, Lecturer at Faculty of Law, Universitas Gadjah Mada (Indonesia)
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Mon, 25 Sep 2017 12:00:00 +000
       
  • Report on the EUCOTAX Conference ‘State Aid, Intangibles and
           Rulings’
    • Abstract:
      Content Type Journal Article
      Part of Volume 26, Issue 5
      Authors
      Alexia Kardachaki, PhD researcher at the Amsterdam Centre for Tax Law of the University of Amsterdam
      Mart van Hulten, Lecturer and PhD researcher at the Fiscal Institute of Tilburg University
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Mon, 25 Sep 2017 12:00:00 +000
       
 
 
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