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International Taxation in a Changing Landscape: Liber Amicorum in Honour of Bertil Wiman


ISBN13: 9789041192349
Published: June 2019
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £119.00



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International Taxation in a Changing Landscape contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Prof. Wiman is one of the founding members and former chairman of EATLP, and former vice president of IFA. The general subject selected for this Liber Amicorum in honour of Bertil Wiman (‘The Changing Landscape of International Taxation’) is particularly timely, not only because the international tax landscape is indeed changing, but also as Bertil has touched on many of the features of that ‘changing landscape’ in his writings over the years. This book contains analyses of key topics of international taxation by offering a global perspective, assessing the practical impact of certain new international rules and their compatibility with EU law, and examining the trends and possible future developments.

What’s in this book:

The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Prof. Dr Bertil Wiman dedicates most of his research. The book includes authoritative analyses by acknowledged experts on several international tax topics, which illustrates the growing complexity of this area together with its rapid evolution.

The book contains analyses of key international topics, such as:

  • the tax challenges of the digitalization of the economy;
  • the resolution of international tax disputes;
  • the principles for the taxation of corporations;
  • EU tax law;
  • transfer pricing; and
  • tax treaty law.
      How this will help you:

      The depth of the essays contained in this book mirrors the importance of the contributions of Prof. Dr Bertil Wiman to the international tax community. It will also prove to be of great value to policymakers, tax practitioners and academics as an authoritative, comprehensive guide to important issues in the complex area of international taxation.

Subjects:
Taxation
Contents:
Editors
Contributors
Preface
CHAPTER 1
Tax Competition and Tax Cooperation: A Survey and Reassessment
Hugh J. Ault
CHAPTER 2
Current Issues on Treaty Interpretation
John Avery Jones
CHAPTER 3
Corporations Should Not Be Taxpayers, Especially Post-BEPS
Yariv Brauner
CHAPTER 4
The Anti-Tax Avoidance Directive under Scrutiny: A Matter of Competence?
Cécile Brokelind
CHAPTER 5
Arbitrating Cross-Border Tax Disputes in Line with European Union Law: Issues and Solutions
Ana Paula Dourado & Pasquale Pistone
CHAPTER 6
Equal Tax Treatment of Legal Forms for Businesses in International Tax Law
Peter H.J. Essers
CHAPTER 7
Treaty Allocation Rules, Corresponding Adjustments and Binding Arbitration: A Coherent Method to Prevent Double Taxation
Carlo Garbarino
CHAPTER 8
Annals of U.S. Tax Policy: Taxing Income That Isn’t
Charles H. Gustafson
CHAPTER 9
From Marks & Spencer to Bevola: A French Outlook
Daniel Gutmann
CHAPTER 10
The Impact of the TFEU Basic Freedoms on the Tax Treatment of Intra-EU Investment Income
Marjaana Helminen
CHAPTER 11
If We Need a Destination-Based Corporate Income Tax, Do We Also Need a Production-Based Consumption Tax?
Eric C.C.M. Kemmeren
CHAPTER 12
Academic Exchange under Convention Law
Steffen Lampert & Heike Jochum
CHAPTER 13
Are Football Referees Sportspersons?
Michael Lang
CHAPTER 14
Tax and Social Security Treaties in Japan: Towards the New Era of Japan’s Global Worker Policy
Yuri Matsubara
CHAPTER 15
The Dependent Agent PE Rule in the French Google Case: A Case for a Google Tax?
Jérôme Monsenego
CHAPTER 16
Return of Capital Reserves Cross Border in Europe and Beyond: Some German Peculiarities
Joerg Manfred Moessner
CHAPTER 17
Incentives? What Incentives?
H. David Rosenbloom
CHAPTER 18
What a Separate Budget for the Euro Would Look Like
Frans Vanistendael
CHAPTER 19
Four Suggestions to Improve the Consistency and Efficiency of the OECD Model’s Distributive Rules
Kees van Raad
Selection of Bertil Wiman’s publications (1986-2018)

Series: Series on International Taxation

Taxation of Derivatives and Cryptoassets 2nd ed (eBook) ISBN 9789403524054
Published June 2024
Kluwer Law International
£143.00
(ePub)
Buy
Taxation of Derivatives and Cryptoassets 2nd ed ISBN 9789403523835
Published June 2024
Kluwer Law International
£143.00
£92.00
Double Non-taxation and the Use of Hybrid Entities 2nd ed (eBook) ISBN 9789403546766
Published December 2023
Kluwer Law International
£144.00
(ePub)
Buy
Double Non-taxation and the Use of Hybrid Entities 2nd ed ISBN 9789403546667
Published December 2023
Kluwer Law International
£144.00
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea (eBook) ISBN 9789403534176
Published November 2023
Kluwer Law International
£81.00
(ePub)
Buy
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea ISBN 9789403534077
Published November 2023
Kluwer Law International
£81.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective ISBN 9789403537412
Published August 2022
Kluwer Law International
£96.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective (eBook) ISBN 9789403537627
Published August 2022
Kluwer Law International
£96.00
(ePub)
Buy
£139.00
£139.00
(ePub)
Buy
Coordination and Cooperation: Tax Policy in the 21st Century (eBook) ISBN 9789403537603
Published December 2021
Kluwer Law International
£128.00
(ePub)
Buy
Coordination and Cooperation: Tax Policy in the 21st Century ISBN 9789403537405
Published December 2021
Kluwer Law International
£128.00
Regulation and Tax in Space (eBook) ISBN 9789403533940
Published May 2021
Kluwer Law International
£79.00
(ePub)
Buy
Exploring the Nexus Doctrine In International Tax Law (eBook) ISBN 9789403533643
Published May 2021
Kluwer Law International
£75.00
(ePub)
Buy
Exploring the Nexus Doctrine In International Tax Law ISBN 9789403533636
Published May 2021
Kluwer Law International
£75.00
Regulation and Tax in Space ISBN 9789403533933
Published May 2021
Kluwer Law International
£79.00
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed ISBN 9789403520612
Published July 2020
Kluwer Law International
£375.00
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed (eBook) ISBN 9789403520643
Published July 2020
Kluwer Law International
£375.00
(ePub)
Buy
International Taxation of Banking (eBook) ISBN 9789403510958
Published February 2020
Kluwer Law International
£168.00
(ePub)
Buy
International Taxation of Banking ISBN 9789403510941
Published February 2020
Kluwer Law International
£168.00
Tax Treaty Residence of Entities ISBN 9789403513010
Published November 2019
Kluwer Law International
£108.00
Hybrid Financial Instruments, Double Non-Taxation and Linking Rules ISBN 9789403510743
Published August 2019
Kluwer Law International
£130.00
Tax and the Digital Economy: Challenges and Proposals for Reform ISBN 9789403503615
Published May 2019
Kluwer Law International
£111.00
Taxation, Virtual Currency and Blockchain ISBN 9789403501031
Published December 2018
Kluwer Law International
£96.00
International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
£159.00
Out of print
£110.00
£110.00
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
£119.00
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
£149.00
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
£149.00
Legal Interpretation of Tax Law 2nd ed (eBook) ISBN 9789041184740
Published October 2017
Kluwer Law International
£149.00
(ePub)
Buy
Other Income under Tax Treaties ISBN 9789041166104
Published September 2015
Kluwer Law International
£241.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£154.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£167.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£125.00
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
£173.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£212.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£183.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£177.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£220.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£253.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£279.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£300.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£233.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
Out of print
Tax Treaties and EC Law
ISBN 9789041106803
Published November 1990
Kluwer Law International
£295.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£281.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£273.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£388.00
International Studies in Taxation
ISBN 9789041196927
Published December 1968
Kluwer Law International
£253.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 1968
Kluwer Law International
£296.00