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A Journey Through European and International Taxation: Liber amicorum in honour of Peter Essers

Edited by: Carla De Pietro, Eric Kemmeren, Cees Peters

ISBN13: 9789403531977
Published: March 2024
Publisher: Kluwer Law International
Country of Publication: Netherlands
Format: Hardback
Price: £98.00



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A Journey Through European and International Taxationis a widely ranging festschrift in which thirty-six prominent tax scholars from all across Europe examine the legacy of the renowned tax scholar Peter Essers’ research interests from the more prominent philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. To some extent, because of his overlapping careers in academia and politics, Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’.

What’s in this book:

The book’s magnificent overview of the most relevant technical and policy aspects of European and international taxation includes extensively analysed chapters on the following topics and issues:

  • developing sustainable corporate tax governance
  • tax whistleblowing
  • transfer pricing
  • balancing qualitative and quantitative approaches to tax research
  • necessity to reach something close to ‘equal treatment’ between the upper and lower social classes
  • consent and democracy
  • tax rebellions
  • tax evasion and tax avoidance
  • taxation of cross-border remote workers and their employers
  • mitigation of double taxation of income earned by entertainers and sportspersons, and
  • the international tax treaty network

How this will help you:

More than a homage to this scholar’s far-reaching contributions, this book is phenomenal for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be vital to tax practitioners, policymakers, tax consultants, academics, and interested researchers in economics, political science, and sociology.

Subjects:
Taxation
Contents:
Preface

PART I: History of Taxation
CHAPTER 1 Writing Tax History
Wolfgang Schön
CHAPTER 2 Twenty-Five Years of EATLP
Bertil Wiman
CHAPTER 3 Taxing Wartime Profits: Belgian Measures at the End of World War II
Niels Bammens
CHAPTER 4 Lessons from the Negotiations of the Franco-Dutch Convention Signed in 1949
Marilyne Sadowsky

PART II: Politics of Taxation
CHAPTER 5 Value Imperialism and Global Tax Policy: A Plea for a Meta Regime
Peter Hongler
CHAPTER 6 (Re)considering the Legitimacy of International Tax Standards: A Proposal for (Re)formulation
F. Alfredo García Prats
CHAPTER 7 Citizens’ Initiatives in Tax Matters: A Glimpse of EU Law and French Constitutional Law
Daniel Gutmann
CHAPTER 8 Ten Years into the BEPS Project: A Snapshot of Legitimacy and Justice in International Tax Lawmaking
Rita Szudoczky
CHAPTER 9 The Desired and the Actual Role of Public Consultations in Tax Lawmaking in Poland
Wlodzimierz Nykiel, Ziemowit Kukulski & Malgorzata Sek

PART III: General Notions of Taxation
CHAPTER 10 Cameleon Taxation
Daniel Deak
CHAPTER 11 Developing Sustainable Corporate Tax Governance
Hans Gribnau
CHAPTER 12 Recognition of Inflation in Income Tax Law
Roman Seer
CHAPTER 13 The Notion of Income from Capital: Twenty Years Later
Johanna Hey
CHAPTER 14 The Ability-to-Pay Principle in Hungarian Context
István Simon
CHAPTER 15 The Taxation of Pension in Italy
Eugenio Ruggiero

PART IV: European Tax Law
CHAPTER 16 The EU (Direct) Tax Policy: Reflections on Current Trends
Adolfo Martín Jiménez
CHAPTER 17 Should We Veto the Proposed Abolition of the Unanimity Rule in EU Taxation?
Cees Peters
CHAPTER 18 More EU Law and Less Prozac: Revisiting Pescatore’s The Law of Integration in 2023
Ricardo García Antón
CHAPTER 19 A Wishful Thinking Towards a European Tax Agency
Giuseppe Marino
CHAPTER 20 Tax Cooperation Between the European Union and China
Diheng Xu
CHAPTER 21 Ne bis in Idem: Article 4 of Protocol No.
7 to the European Convention on Human Rights
Philip Baker
CHAPTER 22 Tax Whistleblowing in a Digitalized Taxation Model: The Need for Legal Protection of the Whistleblowing Tax Official
Bruno Peeters & Sylvie De Raedt
CHAPTER 23 Sliding Scales of Review in State Aid Control of Fiscal Aid Measures
Joachim Englisch
CHAPTER 24 From the Proposed EU Transfer Pricing Arbitration Directive to the Proposed EU Transfer Pricing Directive: A Guided Path Through Half a Century of History of Tax Law in the European Union
Pasquale Pistone
CHAPTER 25 The Impact of CJEU Decisions in Preliminary Ruling Proceedings on German Tax Law with Particular Focus on Procedural Law
Steffen Lampert
CHAPTER 26 Controversy Regarding the Subject-to-Tax Requirement in the EU Parent-Subsidiary Directive (2011/96) and in the Polish Corporate Income Tax Act
Hanna Litwin´czuk
CHAPTER 27 Some Comments from a Tax Standpoint on the Italian Implementing Provisions of Directive No.
2019/2112/EU on Cross-Border Conversions, Mergers and Divisions
Giuseppe Melis & Alessio Persiani

PART V: International Tax Law
CHAPTER 28 International Tax Treaty Law and the Renewed Role of the Pacta Sunt Servanda Rule
Carla De Pietro
CHAPTER 29 Subsequent Practice and Tax Treaties
Michael Lang
CHAPTER 30 Notes on the Application of Article 4(1) OECD Model Convention to Territorial Tax Systems
Guglielmo Maisto
CHAPTER 31 Taxation of Cross-Border Remote Workers: A Smörgåsbord of Possibilities
Katia Cejie
CHAPTER 32 Legal Form Neutrality and the Mitigation of Double Taxation of Income Earned by Entertainers and Sportspersons
Eric Kemmeren

Series: EUCOTAX Series on European Taxation

Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System (eBook) ISBN 9789403543185
Published September 2024
Kluwer Law International
£81.00
(ePub)
Buy
Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System ISBN 9789403543086
Published September 2024
Kluwer Law International
£81.00
Aggrieved Taxpayers versus Tax Authorities ISBN 9789403522081
Published May 2024
Kluwer Law International
£113.00
£111.00
(ePub)
Buy
£111.00
Special Tax Zones and EU Law: Theory, Implementations and Future Challenges ISBN 9789403518855
Published January 2020
Kluwer Law International
£112.00
European VAT and the Sharing Economy ISBN 9789403514352
Published October 2019
Kluwer Law International
£116.00
£86.00
Sales Promotion Techniques and VAT in the EU ISBN 9789403508610
Published March 2019
Kluwer Law International
£115.00
£111.00
Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
£107.00
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
£154.00
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
£167.00
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
£139.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£113.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed (eBook) ISBN 9789041161437
Published September 2017
Kluwer Law International
£188.00
(ePub)
Buy
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£188.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£211.00
£142.00
(ePub)
Buy
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£167.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£154.00
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£178.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£178.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£167.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£167.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£167.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£173.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£167.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£224.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£177.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£222.00
£187.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£374.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£290.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£298.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£249.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£268.00
The Principle of Equality in European Taxation ISBN 9789041196934
Published October 1999
Kluwer Law International
£243.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£262.00