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• Title:International tax law / edited by Andrea Amatucci.
  
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• Other Contributors/Collections:Amatucci, Andrea.
  
• Published/Created:Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, ©2012.
  

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  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: K4460 .I573 2012
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Taxation--Law and legislation.
  Double taxation.
  
• Edition:2nd ed.
  
• Description:xxxi, 448 pages : illustrations ; 25 cm
  
• Summary:This updated collection of essays offers a comparative analysis, conducted by a sample of international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis.
  
• Notes:Includes bibliographical references.
  
• ISBN:9789041137272 (hbk. : alk. paper)
  9041137270 (hbk. : alk. paper)
  
• Contents:Machine generated contents note: ch. 1 Contribution of Economic Analysis of Law to the Tax Law Methodology / Andrea Amatucci
  [§]1.01. Oreste Ranelletti, the Founder of the Neapolitan School of Public Finance Law
  [§]1.02. Three Phases of Ranelletti's Experimental Methodology
  [§]1.03. Testing and Analysis of Ranelletti's Methodology, Conducted by the Scholars of the Neapolitan School
  [A]. Francesco D'Alessio
  [B]. Gustavo Ingrosso
  [C]. Romanelli-Grimaldi
  [D]. Vincenzo Sica
  [E]. Giuseppe Abbamonte
  [§]1.04. Relationship between the Hard-line Conception of the Italian School of Pavia and the Substantive View of the School of Naples
  [§]1.05. Pavia and Milan Schools of Tax Law and their Relationship to Ranelletti's Scientific Achievements
  [§]1.06. Methodological Rigor as the Foundation of the Scientific Autonomy of Tax Law
  [§]1.07. Origins of Economic Analysis of Law in the United States
  [§]1.08. Expansion Phase of Economic Analysis of Law in the 1970s
  [§]1.09. Development and Consolidation Phase of Economic Analysis of Law
  [§]1.10. Economic Analysis of Law shows Elements in common with Realism
  [§]1.11. Efficiency and Redistributive Justice as Selection Criteria of the Real Law Text Meaning
  [§]1.12. How Tax Law Pursues Purposes of Redistributive Justice with Less Efficiency Loss than the Other Branches of Law
  ch. 2 Tax Law / Nicola d'Amati
  [§]2.01. Consistency and Systematic Nature of Tax Relationship in the Traditional Doctrine
  [§]2.02. `Assessment': `Taxation' Alternative in the 1930s-1940s Doctrine
  [§]2.03. 1950s Pre-reform and Role Mediation
  [§]2.04. Alchemical Formula: The Assessment at Variable Composition
  [§]2.05. (Continued): Composition and Process
  [§]2.06. Tax Proceedings as an Alternative to the Tax Relationship
  [§]2.07. `Pure' Doctrine of the Procedure
  [§]2.08. Procedure and Direct Payment of the Tax
  [§]2.09. From the 1951 Pre-reform to the Tax Direct Payment
  [§]2.10. New Forms of the Administrative Procedure
  [§]2.11. Annual Individual Income Tax Return as a Turning Point in the Assessment Discipline
  [§]2.12. Allorio's `Nuove Riflessioni' and the So-Called Equivalence Phenomenon
  [§]2.13. Tax Assessment from the Collecting Point of View
  [§]2.14. From the Taxation without Declaration to the Declaration without Taxation
  [§]2.15. Centralizing Taxes
  [§]2.16. Tax Payment
  [§]2.17. Payment Control
  [§]2.18. Liquidation
  [§]2.19. Tax Compliance
  [§]2.20. Tax Law between Obligatory Relationship and Tax Administrative Procedure
  ch. 3 Tax Law and Private Law / Lerke Osterloh
  [§]3.01. General Trends in German Tax Law
  [§]3.02. Constitutional Standards for Fiscal Legislation and Application of the Law and Their Implications in Legal Dogma
  [A]. On Obligations Incumbent on the Legislature Handing Down Tax Law to Adhere to the Basic Law
  [B]. On Obligations to Adhere to the Basic Law in Interpreting Fiscal Legislation
  [§]3.03. Individual Contentious Issues on the `Independence' of the Interpretation and Application of Tax Law
  [A]. Ascertaining Income
  [B]. Independence of Tax Law
  [C]. Partnerships and Corporations
  ch. 4 Administrative Provisions in Taxation Law / Marion Petri
  [§]4.01. Tax Statutes Subject to Further Concretion
  [§]4.02. Concept of Administrative Provision
  [§]4.03. Content of Administrative Provisions
  [§]4.04. Enactment Procedure
  [§]4.05. Legal Meaning of Administrative Provisions
  [A]. Binding Effects on Tax Authorities' Officers
  [B]. Binding Effects on Citizens and Jurisdictional Authorities
  [1]. Are Administrative Provisions to be Ranked as Legislative Acts?
  [2]. Administrative Provisions and their Function as Acts to Implement the Law
  [3]. Particular Meaning of Administrative Provisions in the Ambit of the Discretionary Powers Recognized for Tax Authorities within the Relevant Legislation
  [4]. Types of Administrative Provisions Requiring Abidance
  [a]. Interim Decrees
  [b]. Rules to Typify and Simplify Taxable Amount Procedures
  [c]. General Instructions to Ascertain the Facts of the Precise Tax Case
  [§]4.06. Final Comments
  Annex to Chapter 4 Administrative Provisions in Taxation Law: Current Developments / Henning Tappe
  I. Concept of Administrative Provisions
  II. Types and Functions of Administrative Provisions
  III. Enactment of Administrative Provisions in a Federal State
  IV. Legal Meaning of Administrative Provisions
  V. Final Comments
  ch. 5 Administrative Procedure for Determining Tax Liability / Eusebio Gonzalez
  [§]5.01. Systems for Determining the Basis on which Tax Is Applied
  [A]. Systems of Direct Determination and Objective Estimation
  [1]. Concept and Function
  [a]. Indexes
  [b]. Checked returns
  [c]. Forfeiting
  [2]. Differences to be Established between Systems of Direct Determination and Objective Estimation
  [B]. System of Indirect Estimation
  [§]5.02. Characteristics of the Administrative Estimate Procedure
  [A]. First Characteristic
  [B]. Second Characteristic
  [C]. Third Characteristic
  [§]5.03. Control Functions of the Tax Authorities
  [A]. Procedures of Legal Qualification, Assessment and Investigation
  [B]. Procedures of Evaluation
  [C]. Settlement Functions
  [D]. Function of Obtaining Tax-related Information
  [§]5.04. Settlement Procedure in the Direct Estimation System
  [A]. Legal Nature of `Voluntary Payment'
  [B]. Provisional Settlement: Concept, Characteristics and Legal Nature
  [1]. Concept
  [2]. Characteristics
  [3]. What Is the Legal and Administrative Nature of Provisional Settlements?
  [C]. Verification of the Existence and Evaluation of the Chargeable Event
  [1]. Concept and Classes
  [2]. Legal Effects of the Checking Activity
  [3]. Function and Structure of the Checking Procedure
  [4]. Possible Discretionary Action by the Tax Authorities in the Checking Procedure
  [§]5.05. Summary
  Annex to Chapter 5 Recent Developments on Administrative Determination of Tax Liability / Antonio Vazquez del Rey
  I. Administrative Procedure and Determination of Tax Liability
  II. Determination of the Tax Base. Some Issues Regarding Presumptive Taxation
  III. Tax Authorities Guidance and Advance Instruments Regarding the Determination of Tax
  IV. Check compliance and Administrative Determination of the Tax Liability
  V. Summary
  ch. 6 Double Taxation Conventions / Victor Uckmar
  [§]6.01. Introduction
  [§]6.02. History of Tax Treaties and Model Conventions
  [§]6.03. Purpose of Double Taxation Conventions
  [§]6.04. Relationship of Tax Treaties and Domestic Law
  [§]6.05. Tax Treaty Interpretation
  [A]. Vienna Convention on the Laws of Treaties
  [B]. Reference to the OECD Commentaries
  [C]. Interpretation Rule of Article 3(2) of the OECD Tax Model Convention
  [D]. Conflicts of Qualification
  [§]6.06. Basic Contents of the Model Tax Treaty
  [A]. Coverage and Scope
  [B]. Income from Immovable Property
  [C]. Business Income
  [D]. Dividends, Interest and Royalties
  [E]. Employment and Pension Income
  [F]. Capital Gains and the `Other Income' Article
  [G]. Non-discrimination
  [H]. Mutual Agreement Procedure, Exchange of Information and Assistance in the Collection of Taxes
  [§]6.07. Treaty Shopping
  ch. 7 Tax Treaties in the Americas: The United States Experience / Charles H. Gustafson
  [§]7.01. Introduction
  [A]. In General
  [B]. Impact of Income Tax Treaties
  [C]. Outline of This Chapter
  [§]7.02. Jurisprudence of Treaties in United States Law and Practice
  [A]. Establishing a Treaty
  [B]. Posture of Treaties in US Practice
  [§]7.03. Basic Provisions of US Income Tax Law and Practice
  [A]. General Rules
  [B]. Tax Administration
  [§]7.04. Taxation of Inbound Transactions: US Taxation of US Income of Foreign Taxpayers
  [A]. Definition of Foreign Taxpayer
  [B]. Source Rules
  [C]. US Trade or Business Income
  [D]. Withholding Tax on Non-Trade or Business Income
  [§]7.05. Outbound Transactions: US Taxation of Foreign Income of US Taxpayers
  [A]. Worldwide Taxability
  [B]. Entity Classification
  [C]. Foreign Tax Credit
  [D]. Anti-Deferral Regimes
  [1]. Foreign Personal Holding Companies
  [2]. Subpart F
  [3]. Passive Foreign Investment Companies
  [§]7.06. US Tax Treaty Relations in the Americas
  [A]. NAFTA Countries
  [B]. South and Central America
  [C]. Caribbean
  [D]. Bermuda: A Special Case
  [§]7.07. Provisions Favouring Country of Residence
  [A]. Withholding Tax Provisions
  [1]. In General
  [2]. Repatriation of Corporate Profits
  [a]. Dividends
  [b]. Branch Profits Taxes
  [3]. Interest
  [4]. Royalties
  [B]. Trade or Business Income
  [1]. Permanent Establishment Requirement
  [2]. Provision of Services by Individuals
  [§]7.08. Limitations on Treaty Benefits
  [A]. Problem of `Treaty Shopping'
  [B]. Termination of Treaties
  [C]. Treaty Limitations
  Contents note continued: [D]. Domestic Law Limitations
  [1]. Judicial Decisions
  [2]. Anti-Conduit Regulations
  [§]7.09. Provisions Favouring Source Country
  [A]. In General
  [B]. Tax Sparing
  [§]7.10. Cooperation in Tax Administration
  [A]. Bilateral Income Tax Treaties
  [B]. Tax Information Exchange Agreements
  [C]. Mutual Legal Assistance Treaties
  [§]7.11. Conclusion
  Annex to Chapter 7 US Tax Reforms / Roberta Scarpato
  I. Housing and Economic Recovery Act
  II. Emergency Economic Stabilization Act
  [A]. Tax Exemptions for Homeowners
  [B]. Energy Incentives
  [C]. Disaster Relief
  III. Patient Protection and Affordable Care Act
  ch. 8 Commentary of the OECD Model Tax Convention as Two-Tier Soft Law: Rule of Conduct for Tax Authorities and Living Law for Taxpayers / Konosuke Kimura
  [§]8.01. Defining the Issues
  [§]8.02. Instruments to Analyse the Issues
  [§]8.03. Status of the OECD Model Tax Convention
  [§]8.04. Status of the Commentary Thereon
  [A]. Rule of Conduct for Tax Administration
  [B]. Living Law for Tax Payers and Tax Practitioners
  [C]. Equal Application of Norm for Decision before the Courts
  [D]. Tentative Conclusion: The Commentary as Soft Law
  [§]8.05. Influence of the Commentary on International Tax Cases of Japan
  [§]8.06. Conclusion
  ch. 9 European Legal Tax Order Based on Ability to Pay / Joachim Englisch
  [§]9.01. Need for a European Tax Order
  [§]9.02. Constitutional Core of a European Tax Order: Cross-Border Ability to Pay
  [A]. Foundation in Member States' Constitutions
  [B]. Cross-border Aspect Enhanced by the EC Treaty's Provisions on Free Movement
  [1]. Constitutional Quality of the Provisions on Free Movement in an Internal Market
  [2]. Personal and Territorial Scope
  [3]. Principles of Equal Treatment
  [a]. De Jure and De Facto Discrimination
  [b]. Step Too Far: A Second Constitutional Layer of Liberal Freedom Rights
  [4]. Tax Implications: A Cross-border Concept of Ability to Pay
  [5]. Complementation by the Basic Provisions on Non-discrimination and Free Movement
  [§]9.03. Cross-Border Ability to Pay in Direct Taxation
  [A]. Non-discrimination of Non-residents
  [B]. Non-discrimination of Foreign Source Income
  [C]. Equal Treatment of Different Alternatives to Realize a Freedom?
  [D]. Abolition of International Double Taxation
  [E]. Most Favoured Nation Clause?
  [F]. Possible Justifications for Unequal Taxation
  [1]. Budgetary Reasons
  [2]. Reasons of International Equity
  [3]. Reasons Aiming at Taxation According to Ability to Pay
  [a]. Prevention of Tax Fraud
  [b]. Effective Tax Collection
  [c]. Anti-avoidance Rules
  [d]. Fiscal Cohesion
  [4]. Extra-Fiscal Objectives
  [a]. Economic Control
  [b]. Social or Ecological Objectives
  [§]9.04. Cross-Border Ability to Pay in Indirect Taxation
  [A]. Non-discrimination of Foreign Competitors in the Domestic Market
  [B]. Proportional Taxation of Foreign Competitors in the Domestic Market
  [C]. Non-discrimination of Domestic Competitors in the Foreign Market
  [D]. Abolition of International Double Taxation
  [E]. Possible Justifications for Unequal Taxation
  [§]9.05. Other Constitutional Principles
  Annex to Chapter 9 Recent Developments in the European Legal Tax Order / Werner C. Haslehner
  I. Introduction
  II. Developments of European Constitutionalism and the European Legal Tax Order
  [A]. Legislative Developments: Enlargement, the failed Constitution and the Lisbon Treaty
  [B]. Fundamental Rights
  [1]. EU Charter of Fundamental Rights
  [2]. Accession to the ECHR
  [C]. Fundamental Freedoms
  [1]. Relationship and Applicability of multiple freedoms
  [2]. Fundamental Freedoms and the Abuse of EU Law Doctrine
  III. Developments in Direct Taxation
  [A]. Non-discrimination of non-residents
  [1]. Foreign Loss Recognition of `Virtual Residents': The Demise of the Principle of Territoriality?
  [2]. Withholding Taxation of Non-residents: Three Approaches
  [B]. Non-discrimination of Foreign-Source Income
  [1]. Foreign Loss Relief: `Final' Losses
  [2]. Foreign Capital Income: Credit and Exemption
  [C]. Neutrality of Legal Form
  [D]. International Double Taxation
  [E]. Most-Favoured-Nation Treatment
  [F]. Justifications for Unequal Taxation
  [1]. Combating Tax Avoidance
  [2]. Fiscal Coherence
  [3]. Balanced Allocation of Taxing Power
  IV. Developments in Indirect Taxation
  [A]. VAT Fraud and Legitimate Expectations
  [B]. Principle of Equality and VAT
  ch. 10 European Union Tax Law and Internal Tax Systems / Miguel A. Caamano Anido
  [§]10.01. Introduction
  [§]10.02. EU and the Member States from the legal and Competence perspectives
  [A]. Transfer of National Competences to the European Union
  [B]. Current Situation of the Distribution of Competences between the EU and the Member States
  [§]10.03. Atypical Sources of EU Tax Law
  [§]10.04. Crisis of the Principle of Legality
  [§]10.05. Non-discrimination and Non-restriction at the Service of Fundamental Freedoms
  [A]. Introduction
  [B]. Case-Law Evolution of the Characteristic Features of the Concept of Fiscally Restrictive Measure
  [C]. Causes for Justification of Discriminatory and/or Restrictive Measures
  [1]. Causes of Justification Established in the TFEU
  [2]. Causes of Justification Adopted or Invoked before the Court of Justice of the European Union
  [a]. Causes of Justification Generally Inadmissible for the Court of Justice of the European Union
  [b]. Grounds for Justification Generally Accepted by the Court of Justice of the European Union
  [D]. Evaluation of EU Case-Law on the Principle of Non-discrimination
  [§]10.06. Protection of the Internal Market through the Control of State Aids
  [A]. Concept of State Aids
  [B]. Exceptions to the Concept of State Aids
  [§]10.07. Canon of Proportionality in EU Tax Law
  [A]. Principle of Proportionality in the Sphere of Harmonized Taxation
  [B]. Principle of Proportionality in Direct Taxation
  [1]. Prohibition of `Wholly Artificial Arrangements'
  [2]. Prohibition of General Clauses, Presumptions and Legal Fictions
  [3]. Prohibition of Discretional Interference by the Administration
  [4]. Rule of `Impossibility'
  [C]. Presence of the Principle of Proportionality in Penalizing Tax Law
  [§]10.08. Tax Dimension of the Principle of Loyal Cooperation
  [§]10.09. Eu Taxpayer's Statute: Non-contractual Responsibility of the States and Refunding of Unduly Paid Taxes
  [A]. General Principle of the Liability of the State
  [B]. Conditions for Incurring the Liability of the State
  [C]. Procedural Means and the Limitations to Exercise the Right to Financial Restitution
  [D]. On the Impossibility of Conditioning the Reparation of the Existence of Blame
  [E]. Actual Extent of the Reparation
  [F]. Extent of the Period Covered by Reparation
  [§]10.10. Tax Law on Penalties from the Perspective of EU Law
  [A]. Classification Criteria of the Penalties
  [B]. Principle of Ne Bis in idem
  [C]. Principle of Reasonable Time
  [D]. Principle of Comparative Equality and Its Effectiveness, Deterrent Effect and Proportionality
  [E]. Right to Non-self-incrimination
  ch. 11 Community Acts and the Internal Public Finance System / Andrea Amatucci
  [§]11.01. Objectives and Instruments Imposed by the Treaty Establishing the European Community
  [§]11.02. Single European Act, European Union, Maastricht, Amsterdam and Nice Treaties and the EU Enlargement to New Member States in 2004
  [§]11.03. Effects of Self-executing Community Acts on the National Legal System.