Withholding Taxes and the Fundamental Freedoms - Bookswagon
Home > Law > International law > Public international law > Withholding Taxes and the Fundamental Freedoms
Withholding Taxes and the Fundamental Freedoms

Withholding Taxes and the Fundamental Freedoms


     0     
5
4
3
2
1



Out of Stock


Notify me when this book is in stock
About the Book

This publication has received the following awards: - "Preis des österreichischen Bankenverbandes 2013" awarded by the Austrian Bankers' Association - "European Academic Tax Thesis Award 2013" awarded by the European Association of Tax Law Professors - "Wolfgang Gassner-Wissenschaftspreis 2013" awarded by the Austrian branch of the International Fiscal Association In many recent judgments the European Court of Justice (ECJ) has tested the withholding tax regimes of Member States against the fundamental freedoms. In this book, the first systematic review of these judgments in the light of other ECJ case law and legal doctrine, the author's prodigious research has engendered a remarkably complete answer to the question of the extent to which EU Member States are allowed to levy withholding taxes, particularly on payments to non-residents. The book shows how the fundamental freedoms interfere with national tax laws' withholding tax regimes, and suggests informed and insightful answers to questions not yet clarified by the ECJ. The scope of treatment goes beyond the TFEU to the EEA Agreement, various agreements with Switzerland, and a number of association and partnership agreements with third countries. The focus remains fixed on the instrument of a withholding tax as such, not with individual countries or types of income. Rather, the common features of withholding taxes on any kind of income are highlighted, so practitioners have a guide that can be used definitively across the widest possible range of withholding tax situations. Among the topics and issues dealt with are the following: examination scheme of the ECJ for assessing an infringement of the fundamental freedoms; determination of the applicable freedom(s); how the fundamental freedoms affect third countries; timing disadvantages; obligations of the payment debtor; adverse effects on the tax amount; taxation of non-resident income that is tax exempt for residents; comparability of residents and nonresidents with regard to withholding taxes; requirements for a valid justification for discriminatory treatment based on withholding taxes; and how neutralization of discriminatory treatment by the residence state works.


Best Sellers



Product Details
  • ISBN-13: 9789041148421
  • Publisher: Kluwer Law International
  • Publisher Imprint: Kluwer Law International
  • Depth: 25
  • Language: English
  • Returnable: Y
  • Weight: 750 gr
  • ISBN-10: 9041148426
  • Publisher Date: 11 Jul 2013
  • Binding: Hardback
  • Height: 248 mm
  • No of Pages: 378
  • Series Title: Eucotax Series on European Taxation
  • Width: 159 mm


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Withholding Taxes and the Fundamental Freedoms
Kluwer Law International -
Withholding Taxes and the Fundamental Freedoms
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Withholding Taxes and the Fundamental Freedoms

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!