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The Oxford Handbook of International Tax Law: Oxford Handbooks

Editat de Florian Haase, Georg Kofler
en Limba Engleză Hardback – 21 sep 2023
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law.Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
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Specificații

ISBN-13: 9780192897688
ISBN-10: 0192897683
Pagini: 1184
Dimensiuni: 183 x 258 x 62 mm
Greutate: 1.97 kg
Editura: OUP OXFORD
Colecția OUP Oxford
Seria Oxford Handbooks

Locul publicării:Oxford, United Kingdom

Notă biografică

Professor Dr Florian Haase, M.I.Tax holds a Chair for Tax Law at IU International University of Applied Sciences, Germany. He earned a doctorate degree in commercial law from Martin-Luther-University Halle-Wittenberg, Germany in 2004 and a “Master of International Taxation”-degree from Hamburg University, Germany in 2002. He is guest professor on the postgraduate course “Master of International Taxation” at Hamburg University and a lecturer at the Academy of the German Ministry of Finance (“Bundesfinanzakademie”). He was also the academic National Reporter for Germany on Subject 2 of the International Fiscal Association`s World Congress 2019 in London. Before joining IU International University of Applied Sciences, he was a tax professor at HSBA Hamburg School of Business Administration, Germany.Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.