Results 61 to 70 of about 2,195 (202)
Prawo Budżetowe Państwa i Samorządu, 2018 The voting judgment of the Court of Justice of the European Union concerns the interpretation of the concept of first settlement in the European Union tax law as well as the possibility of introducing limitations of this concept in national laws.
Joanna Koziollek
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Reining in International Tax Competition? The European Tax Rulings Saga - Chicago Law School
, 2019 This talks analyses the recent developments in international tax competition having particular regard to the so-called European Tax Rulings ...
Amedeo Arena
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The Summarization of Italian Tax-Law Decisions: The Case of the PRODIGIT Project
IEEE AccessThis paper presents an innovative approach to the automated summarization of tax-law decisions developed within the PRODIGIT project. The work addresses the growing challenge of managing large volumes of judicial rulings, which often hinder access to ...
Alessia Fidelangeli +6 more
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Tax rulings e imprese multinazionali: il dado è tratto - Corso di Perfezionamento / Summer School
, 2019 Il seminario si sofferma sulle recenti decisioni della Commissione europea secondo la quale alcuni Stati membri averebbero concesso vantaggi fiscali selettivi, attraverso lo strumento dei tax rulings, a determinate imprese multinazionali, in violazione ...
Amedeo Arena
core
Added tax: the legal practice of the European Court of Justice securing value
ACROSS, 2023 One of the most complex and important sources of the European fiscal legal framework is the activity of the European Court of Justice regarding the interpretation and application of directives.
Alexandru ARMEANIC
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The Globar War: The EU’s Apple Tax Case
ECONOMICS, 2017 It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is
Rougé Jean-François
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Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis
, 2014 Advance tax rulings are an increasingly common feature of mature income tax systems throughout the world. The Organisation for Economic Co-operation and Development’s (OECD’s) work demonstrates that there has been a trend from 1990 to 2013 among OECD ...
Alarie, Benjamin +3 more
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Tax compliance, self-assessment and tax administration
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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Studia Prawnicze KULThe author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also ...
Joanna Homańczyk
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ŒconomiaThis article draws on archives from the Prime Minister’s Office to examine the creation of a form of negative income tax in France. The analysis of this material invites us to reconsider the allegedly decisive role of economic knowledge in this reform ...
Franck Bessis
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