Skatterätt & avgiftslagstiftning

In recent decades, due to the strain on international tax rules caused by the substantial increase in integration of national economies and markets, there has been a growth in the number of audit activities and tax assessments carried out by natio...

Läs mer »

As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU's internal market such as double taxation, the credit method, also known as the foreign tax credit, is...

Läs mer »

The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countrie...

Läs mer »

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries&r...

Läs mer »

The Future of the Profit Split Method Edited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleri Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight  after the OECD’s B...

Läs mer »

The Comparative Law Yearbook of International Business , published under the auspices of the Center for International Legal Studies, in this 43rd volume spans an arc of timely and challenging concerns for business law practitioners and academics a...

Läs mer »

National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cros...

Läs mer »

The global listed property sector has been characterized by a variety of noteworthy developments in recent times, the proliferation of real estate investment trust-type structures in countries around the world key among them. Despite an uncertain ...

Läs mer »

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) provides an innovative approach to enable countries to swiftly modify their bilateral tax treaties in order to implement measure...

Läs mer »

The models commonly used for the negotiation of bilateral tax treaties have little to say specifically about the insurance industry, and in particular about how the dependent agent permanent establishment provision may affect cross-border marketin...

Läs mer »

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This importa...

Läs mer »

As the number of businesses registered as partnerships continues to grow in the United States (U.S.)—there are now more than seven million—it is imperative for parties with business interests in the country to be fully informed of the ...

Läs mer »

Series on International Taxation #78 By international consensus, space is considered as a commons for all humanity. Now, however, as space activities and technologies are chiefly focused on commercial interests in extraterrestrial mineral resource...

Läs mer »

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to en...

Läs mer »

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with a far-reaching impact on countries...

Läs mer »

Advance pricing agreements or arrangements (APAs) are designed as a dispute prevention mechanism for transfer pricing related issues and provide certainty to taxpayers on taxation of cross-border transactions. Since the APA procedure was introduce...

Läs mer »

Evidence continues to accumulate indicating that tax havens (as they are familiarly called) account for a staggering multi-trillion-dollar loss of tax revenues worldwide. Yet, as this crucially important book shows, such offshore financial centres...

Läs mer »

E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing online sales of goods and services affect all businesses that sell online to EU custom...

Läs mer »

Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as...

Läs mer »

Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangib...

Läs mer »

mso-ansi-language:EN-GB"European Tax Law mso-ansi-language:EN-GB"Seventh Edition span style="font-size:12.0pt;mso-bidi-font-size:

Läs mer »

This new edition of an immensely useful book follows the same proven format as its predecessors, updates its analysis of case law with hundreds of new decisions by the courts of the European Union (EU), and thus remains the quickest source of refe...

Läs mer »

International law holds a paradoxical position with territory. Most rules of international law are traditionally based on the notion of State territory, and territoriality still significantly shapes our contemporary legal system. At the same time,...

Läs mer »

This book proposes that fundamental concepts of institutional law need to be rethought and revised. Contrary to conventional wisdom, international organizations do not need to have members, and the members do not need to be states and internationa...

Läs mer »

This book comprises contributions relating to the Insolvency Regulation Recast,which recently entered into force. The authors analyse the changes introduced andgive their views on the improvements that are thereby achieved. In other words, theyass...

Läs mer »

This book provides a discussion of some of the most pressing challenges facing EU integration: political and economic governance, constitutional status and citizenship. It does so by discussing the work of one of the most original Portuguese voice...

Läs mer »

The topic of this book is the external action of the EU within international economic law, with a special focus on investment law. The aim of the volume is to provide the reader with an appraisal of the most recent trends and developments that hav...

Läs mer »

A manual on the Hong Kong tax system. It explains in detail the taxes under the Inland Revenue Ordinance; Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included and there are practical exampl...

Läs mer »

Hong Kong Taxation: Law and Practice 2011-12 Edition is a comprehensive yet practical guide to the tax system of Hong Kong. The book helps explain the three main types of taxes in Hong Kong, namely Property Tax, Salaries Tax and Profits Tax, and i...

Läs mer »

This book examines good faith in non-marine insurance and takaful (Islamic insurance) contracts in Malaysia, and proposes holistic law reform of the same. The first two-thirds of the book comprise an extensive comparative legal analysis of the iss...

Läs mer »