Screen LibraryInternational taxation in a changing landscape : Liber Amicorum in honour of Bertil Wiman /
This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax law,...
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| Group Author: | ; ; |
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| Published: |
Kluwer Law International
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| Publisher Address: | Alphen aan den Rijn, the Netherlands : |
| Publication Dates: | [2019] |
| Literature type: | Book |
| Language: | English |
| Series: |
Series on international taxation ; volume 71. |
| Subjects: | |
| Summary: |
This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Bertil Wiman has dedicated most of his research. The book includes authoritative analyses by acknowledged experts on several key international tax topics, which illustrates the growing complexity of this area together with its rapid evolution. |
| Carrier Form: | xxviii, 268 pages ; 25 cm. |
| Bibliography: | Includes other bibliographical references. |
| ISBN: |
9789041192349 (hardback : acid-free paper) : 9041192344 (hardback : acid-free paper) 9789041192691 (e-Book) 9041192697 (e-Book) 9789041193018 (web-PDF) 9041193014 (web-PDF) |
| Index Number: | K4475 |
| CLC: | D996.3 |
| Call Number: | D996.3/I618-2 |
| Contents: |
Tax competition and tax cooperation: a survey and reassessment / Current issues on treaty interpretation / Corporations should not be taxpayers, especially post-BEPS / The Anti-tax Avoidance Directive under scrutiny: a matter of competence? / Arbitrating cross-border tax disputes in line with European Union law: issues and solutions / Equal tax treatment of legal forms for businesesses in international tax law / Treaty allocation rules, corresponding adjustments and binding arbitration: a coherent method to prevent double taxation / Annals of U.S. tax policy: taxing income that isn't / From Marks & Spenser to Bevola: a French outlook / The impact of the TFEU basic freedoms on the tax treatment of intra-EU investment income / If we need a destination-based corporate income tax, do we also need a production-based consumption tax? / Academic exchange under convention law / Are football referees sportspersons? / The dependent agent PE rule in the French Google Case: a case for a Google Tax? / Return of capital reserves cross border in Europe and beyond: some German peculiarities / What a separate budget for the Euro would look like / Four suggestions to improve the consistency and efficiency of the OECD Model's distributive rules / |