Skatterätt & avgiftslagstiftning

Nils Mattssons vetenskapliga produktion är omfattande och täcker många områden inom skatterätten, med en tyngdpunkt på företagsbeskattning. Om några områden särskilt skall nämnas är det handelsbolag, internationell beskattning och skattepolitik. H...

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Ämnet för denna monografi är kapitalinkomstbeskattning av finansiella instrument i gränslandet mellan lånekapital och eget kapital. Exempel på sådana instrument är optionslån, konvertibler, vinstandelslån och kapitalandelslån. Beskattningen av dem...

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Moderna inkomstskattesystem grundar normalt sett sina beskattningsanspråk på både personers och inkomsters anknytning till landet. När en person eller dennes inkomster har anknytning till flera länder finns därför en risk att internationell dubbel...

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Frågor om internprissättning är ständigt aktuella för närstående företag i multinationellt verksamma koncerner. Den s.k. armlängdsprincipen ligger till grund för hur gränsöverskridande transaktioner ska prissättas och beskattas och innebär att pri...

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Beskattning av varutransaktioner är en central del av det harmoniserade mervärdesskattesystemet inom EU. När det första och andra mervärdesskattedirektivet trädde i kraft var utgångspunkten att leveranser av varor som huvudregel skulle beskattas i...

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This volume unites the perspective of business ethics with approaches from strategic management, economics, law, political science, and with philosophical reflections on the theory of Corporate Citizenship and New Governance. In view of the intern...

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This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and diffe...

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This book covers topics that are at the intersection of business ethics and governance as they pertain to entrepreneurship and finance. It is the first focused work that links entrepreneurship and finance to governance and business ethics, rather ...

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Taxation, Virtual Currency and Blockchain provides an in-depth and comprehensive analysis of tax implications that result from activities such as exchange of goods and services for virtual currency, exchange of legal currency for virtual currency,...

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About this book: Combating Tax Avoidance in the EU is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each...

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About this book: International Tax Primer provides an accessible and comprehensive guide to the fundamental aspects of international taxation with an introduction to the policies that countries seek to advance with their international tax rules. T...

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Time and Tax: Issues in International, EU, and Constitutional Law provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. Time is a crucial dimension in the application of any law. In tax law, ...

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Subsidies are arguably the dominant theme in International Economic Law. A prolific case law has been elaborated by WTO Panels and Appellate Body in response to the multitude of complaints lodged in the last two decades (Softwood Lumber, Airbus, B...

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The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in r...

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Peter J. Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Otto M...

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About the editors: Peter J . Wattel is Advocate General in the Supreme Court of the Netherlands , State Councillor Extraordinary in the Nethe wlands Council of State

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Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their e...

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Non-discrimination is a central obligation under both tax treaty and trade law. However, in seeking to strike a balance between national and international interests, its application differs in the two areas of practice. This deeply researched and ...

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Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to t...

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Hybrid Financial Instruments, Double Non-taxation and Linking Rules Félix Daniel Martínez Laguna Hybrid financial instruments (HFIs) are widespread ordinary financial instruments that combine debt and equity features in their terms a...

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The EU’s Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of th...

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It is of great importance to be able to determine who or what is considered ‘resident’ within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in whi...

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New Perspectives on Fiscal State Aid Legitimacy and Effectiveness of Fiscal State Aid Control Edited by Carla De Pietro Based on a project co-funded by the European Commission, this book focuses on fiscal state aid – an increasingly importan...

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A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchma...

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Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated tha...

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The State’s Power to Tax in the Investment Arbitration of Energy Disputes Outer Limits and the Energy Charter Treaty Cornel Marian States today are expected not only to regulate the efficient and safe production and distribution of energy to...

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Although Article 23(5) of EU Regulation 1/2003 provides that competition law fines ‘shall not be of a criminal law nature’, this has not prevented certain criminal law principles from finding their way into European Union (EU) competit...

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Economic recovery from the global financial crisis of 2007–2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to p...

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Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), whi...

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The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypt...

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