Business, Management and Accounting › Accounting

Taxation and Legal Issues

Works Count: 135414

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Description

This cluster of papers focuses on the European Union tax law and policy, particularly addressing issues such as tax avoidance, corporate taxation, financial reporting, cross-border taxation, the implementation of General Anti-Avoidance Rules (GAARs), and the impact of EU directives on member states' tax systems. The papers also explore the balance between tax sovereignty and the fundamental freedoms within the EU, as well as the harmonization of tax regulations across borders.

Keywords

Tax Avoidance; EU Law; Corporate Taxation; Financial Reporting; Cross-Border Taxation; General Anti-Avoidance Rules (GAARs); Directive 2013/34/EU; Mergers and Acquisitions; VAT Directives; Sovereignty

International accounting

1987-06-01

Annabel Beerel

Markets in Higher Education. Rhetoric or Reality

2004-01-01

Pedro Teixeira , Ben Jongbloed , David D. Dill +1 more

Markets in Higher Education: Do They Promote Internal Efficiency? - Cost-sharing and Equity in Higher Education: Implications of Income Contingent Loans.- Transparency and Quality in Higher Education Markets.- Regulation and … Markets in Higher Education: Do They Promote Internal Efficiency? - Cost-sharing and Equity in Higher Education: Implications of Income Contingent Loans.- Transparency and Quality in Higher Education Markets.- Regulation and Competition in Higher Education.- The Evaluation of Welfare Under Alternative Models of Higher Education Finance.- Higher Education Policy as Orthodoxy: Being One Tale of Toxological Drift, Political Intention and Changing Circumstances.- Market Coordination of Higher Education: The United States.- ?Madly Off in all Directions?: Higher Education, Marketisation and Canadian Federalism.- Australian Higher Education National and Global Markets.- The Higher Education Market in the United Kingdom.- Rapid Expansion and Extensive Deregulation: The Development of Markets for Higher Education in the Netherlands.- Is There a Higher Education Market in Portugal?- Higher Education and Markets in France.- Conclusion.- Glossary.

Comparative International Accounting

2003-04-23

Ana Zorio‐Grima

Lex Informatica: The Formulation of Information Policy Rules through Technology

1997-01-01

Joël R. Reidenberg

Joel R. Reidenberg* I. Introduction to During the middle ages, itinerant merchants traveling across Europe to trade at fairs, markets, and sea ports needed common ground rules to create trust … Joel R. Reidenberg* I. Introduction to During the middle ages, itinerant merchants traveling across Europe to trade at fairs, markets, and sea ports needed common ground rules to create trust and confidence for robust international trade. The differences among local, feudal, royal, and ecclesiastical law provided a significant degree of uncertainty and difficulty for merchants. Custom and practices evolved into a distinct body of law known as the Lex Mercatoria, which was independent of local sovereign rules and assured commercial participants of basic fairness in their relationships.1 In the era of network and communications technologies, participants traveling on information infrastructures confront an unstable and uncertain environment of multiple governing laws, changing national rules, and conflicting regulations. For the information infrastructure, default ground rules are just as essential for participants in the Information Society as Mercatoria was to merchants hundreds of years ago.2 Confusion and conflict over the rules for information flows run counter to an open, robust Information Society. Principles governing the treatment of digital information must offer stability and predictability so that participants have enough confidence for their communities to thrive, just as settled trading rules gave confidence and vitality to merchant communities. At present, three substantive legal policy areas are in a critical state of flux in the network environment. The treatment of content, the treatment of personal information, and the preservation of ownership rights each presents conflicting policies within nations and shows a lack of harmonization across national borders. In addition, serious jurisdictional obstacles confront the enforcement of any substantive legal rights in the network environment.3 But just as clear accounting rules reassured participants in twentieth century financial markets, ground rules for the access, distribution, and use of information will shape the trust, confidence, and fairness in the twenty-first century digital world for citizens, businesses, and governments. Historically, law and government regulation have established default rules for information policy, including constitutional rules on freedom of expression and statutory rights of ownership of information.4 This Article will show that for network environments and the Information Society, however, law and government regulation are not the only source of rulemaking. Technological capabilities and system design choices impose rules on participants.5 The creation and implementation of information policy are embedded in network designs and standards as well as in system configurations. Even user preferences and technical choices create overarching, local default rules.6 This Article argues, in essence, that the set of rules for information flows imposed by technology and communication networks form a Lex Informatica that policymakers must understand, consciously recognize, and encourage.7 The Article begins in Part II with a sketch of the information policy problems inherent in the legal regulation of content, personal information, and intellectual property on global networks. Part II proceeds to show specific technical solutions and responses to these policy problems as an illustration of the rule-making power of technology and networks. These illustrations serve as a prelude to the articulation of a theory of Informatica. Part III then defines the theoretical foundation for by showing technological constraints as a distinct source of rules for information flows. intrinsically links rule-making capabilities well suited for the Information Society with substantive information policy choices. may establish a single, immutable norm for information flows on the network or may enable the customization and automation of information flow policies for specific circumstances that adopt a rule of flexibility. …

Late Payment Directive 2000/35 and the CISG

2007-04-01

Pilar Perales Viscasillas

A chronological analysis of its records can be found in Marta Garcia Mandaloniz, La lucha contra la morosidad en las operaciones comerciales A chronological analysis of its records can be found in Marta Garcia Mandaloniz, La lucha contra la morosidad en las operaciones comerciales

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The Remedies of Specific Performance, Price Reduction and Additional Time (Nachfrist) Under the CISG: Are These Worthwhile Changes or Additions to English Sales Law?

2000-04-01

Peter A. Piliounis

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A tentative set of broad accounting principles for business enterprises

1962-01-01

Robert T. Sprouse , Maurice Moonitz

Clear and Convincing Evidence: Measurement of Discrimination in America.

1994-07-01

William E. Spriggs , Michael Fix , Raymond J. Struyk

Auditing is a technique used to test for discrimination. The concept is straightforward: Two individuals are matched on all relevant characteristics except the one presumed to lead to discrimination. Each … Auditing is a technique used to test for discrimination. The concept is straightforward: Two individuals are matched on all relevant characteristics except the one presumed to lead to discrimination. Each person then applies for the same job, housing, mortgage loan, or credit card. The differential treatment they receive provides a measure of discrimination. The authors argue that the value of auditing has grown in the current legal and political environment because it can detect subtle forms of discrimination.

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The acetolysis method-a revised description

1960-01-01

G. Erdtman

The Sarbanes‐Oxley Act of 2002

2002-01-01

Guy P. Lander

The President has signed legislation, the “Sarbanes‐Oxley Act of 2002”, (the “Act”) that amends the U.S. securities and other laws in significant ways. The law changes corporate governance, including the … The President has signed legislation, the “Sarbanes‐Oxley Act of 2002”, (the “Act”) that amends the U.S. securities and other laws in significant ways. The law changes corporate governance, including the responsibilities of directors and officers; the regulation of accounting firms that audit public companies; corporate reporting; and enforcement. Many of the Act’s provisions will be enhanced by SEC rulemaking and, probably, by stock market listing standards as well. Generally, the Act applies to U.S. and non‐U.S. public companies that have registered securities (debt or equity) with the SEC under the Securities Exchange Act of 1934. The Act is lengthy. The implications of the Act will not be fully known until the SEC adopts implementing rules and, thereafter, as interpretations develop, whether by the SEC or in litigation. This memorandum is a summary and not a complete description of the Act. It does not constitute legal advice for any particular situation.

Der Wertvorrat einer Bilinearform

1919-12-01

Felix Hausdorff

Rethinking Transfer: A Simple Proposal with Multiple Implications

1999-01-01

John D. Bransford , Daniel L. Schwartz

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Foreign direct investment in the United States

1992-07-01

Edward M. Graham , Paúl Krugman

Part 1 Extent and trends: what is FDI? the rise of FDI - alternative measures the mechanics of FDI the role of Japan banking real estate FDI in other countries … Part 1 Extent and trends: what is FDI? the rise of FDI - alternative measures the mechanics of FDI the role of Japan banking real estate FDI in other countries conclusions. Part 2 Sources of growth: the theory of FDI evidence on FDI in the United States the role of financial markets taxation protection three case histories the outlook for FDI conclusions. Part 3 Economic impact: the gains from FDI the potential costs of FDI characteristics of FDI in the United States the Fire Sale issue conclusions. Part 4 Political effects: strategic effects of foreign ownership political influence of foreign-owned firms how much does it matter? international rules of the game. Part 5 National security implications: FDI and national security in time of war of national emergency FDI by friendly powers some unresolved issues. Part 6 Current US policy: federal policy state and local policies comparisons with other nations conclusions. Part 7 Policy alternatives: increasing disclosure requirements screening reciprocity performance requirements an agenda for US policy on FDI conclusions. Appendices: US government data of foreign direct investment industrial-organization explanations of foreign direct investments.

The CISG—Successes and Pitfalls

2009-04-01

Ingeborg Schwenzer , Pascal Hachem

The United Nations Convention on Contracts for the International Sale of Goods—the CISG—has now gained worldwide acceptance. Today the CISG has seventy-two member states; nine out of ten leading trade … The United Nations Convention on Contracts for the International Sale of Goods—the CISG—has now gained worldwide acceptance. Today the CISG has seventy-two member states; nine out of ten leading trade nations being member states. It can be estimated that about seventy to eighty percent of all international sales transactions are potentially governed by the CISG. The Article examines the role of the CISG in international trade practice as well as its influence as a role model for reforming sales law on an international as well as domestic level. It discusses why the CISG can be regarded superior to choosing any domestic sales law. Although the overall advantages of the CISG are now undisputable, there remain several criticisms regarding the application of the CISG to international commercial transactions which still seem to nourish a strong adverse view on the Convention in certain legal systems. Having a closer look at these criticisms, however, reveals that they are in part unfounded as they stem from general misunderstandings and in all other cases appropriate solutions can be developed. Especially, it will be proven that the CISG very well suits the necessities of modern trade, including commodity trade.

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Neo-functionalism: Obstinate or Obsolete? A Reappraisal in the Light of the New Dynamism of the EC

1991-03-01

Jeppe Tranholm-Mikkelsen

Art. 65 CISG–PECL, by Andrea L. Charters [U.S.A.]

2007-01-08

Andrea L. Charters

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THE FACTOR PROPORTIONS THEORY: THE N?FACTOR CASE

1968-11-01

Jaroslav Vanek

The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control

1991-11-01

Doreen McBarnet , Christopher J. Whelan

Audit Committee Incentive Compensation and Accounting Restatements*

2008-11-25

Deborah S. Archambeault , F. Todd DeZoort , Dana R. Hermanson

Chapter 3: Rethinking Transfer: A Simple Proposal With Multiple Implications

1999-01-01

John D. Bransford , Daniel L. Schwartz

The Internet as a vehicle for investor relations: the Swedish case

1999-07-01

Pontus Hedlin

(1999). The Internet as a vehicle for investor relations: the Swedish case. European Accounting Review: Vol. 8, No. 2, pp. 373-381. (1999). The Internet as a vehicle for investor relations: the Swedish case. European Accounting Review: Vol. 8, No. 2, pp. 373-381.

The Concept of Equality of Educational Opportunity

1968-04-01

James Joshua Coleman

Although there is wide agreement in the United States that our society accepts and supports the fundamental value of equal opportunity, when it comes to areas of specific application there … Although there is wide agreement in the United States that our society accepts and supports the fundamental value of equal opportunity, when it comes to areas of specific application there is considerable disagreement over its meaning. In this article, the author traces the evolutionary shifts in interpretation of the concept of equality of educational opportunity, not only putting into perspective the different views which form the basis for disagreement today but also indicating how the current direction of change may influence the interpretation of this concept in the future.

The application of the CISG in the Netherlands: a Dutch treat for the CISG?

2003-01-24

Daan Dokter , Sonja Kruisinga

From Dual to Cooperative Federalism

2009-10-15

Robert Schütze

Abstract What is the federal philosophy inspiring the structure of European law? The federal principle stands for constitutional arrangements that find “unity in diversity”. The two most influential manifestations of … Abstract What is the federal philosophy inspiring the structure of European law? The federal principle stands for constitutional arrangements that find “unity in diversity”. The two most influential manifestations of the federal principle emerged under the names of “dual” and “cooperative” federalism in the constitutional history of the United States of America. Dual federalism is based on the idea that the federal government and the State governments are co-equals and each is legislating in a separate sphere. Cooperative federalism, on the other hand, stands for the thought that both governments legislate in the same sphere. They are hierarchically arranged and complement each other in solving a social problem. Can the European Union be understood in federal terms? The book’s General Part introduces three constitutional traditions of the federal idea. Following the American tradition, the European Union is defined as a Federation of States as it stands on the “middle ground” between international and national law.

The limitations of tax limitation

1978-08-01

Milton Friedman

Two down, 48 to go. The approval on June 6, 1978, by the people of our largest state of Proposition 13 - a tax limitation amendment to the California Constitution … Two down, 48 to go. The approval on June 6, 1978, by the people of our largest state of Proposition 13 - a tax limitation amendment to the California Constitution - has given great impetus to the grassroot movement that Governor Ronald Reagan began in that state five years ago when he sponsored Proposition 1.

Taking Subsidiarity Seriously: Federalism in the European Community and the United States

1994-03-01

George A. Bermann

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Lessons of Massachusetts for EMU

1993-10-21

Paúl Krugman

Over the past decade the European Community has made great strides towards becoming a fully unified economic entity. Border obstacles and regulatory barriers to an integrated market for goods and … Over the past decade the European Community has made great strides towards becoming a fully unified economic entity. Border obstacles and regulatory barriers to an integrated market for goods and services have been removed in the drive towards 1992; now, as the economic and monetary union (EMU) moves forward, an integrated capital market and eventually a common currency seem all but assured. By the end of the twentieth century Europe should, in many respects, constitute as unified and integrated an economy as the United States of America.

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The Federal Vision: Legitimacy and Levels of Governance in the United States and the European Union

2002-01-01

John B. Sutcliffe , Kalypso Nicolaïdis , Robert Howse

Preface Introduction: The Federal Vision, Levels of Governance, and Legitimacy PART I. ARTICULATING THE FEDERAL VISION The United States and the European Union: Models for Their Epochs Federalism without Constitutionalism: … Preface Introduction: The Federal Vision, Levels of Governance, and Legitimacy PART I. ARTICULATING THE FEDERAL VISION The United States and the European Union: Models for Their Epochs Federalism without Constitutionalism: Europe's Sonderweg PART II. LEVELS OF GOVERNANCE IN THE UNITED STATES AND THE EUROPEAN UNION: FACTS AND DIAGNOSIS Centralization and Its Discontents: The Rhythms of Federalism in the United States and the European Union Blueprints for Change: Devolution and Subsidiarity in the United States and the European Union Devolution in the United States: Rhetoric and Reality Federalism in the European Union: Rhetoric and Reality PART III. LEGAL AND REGULATORY INSTRUMENTS OF FEDERAL GOVERNANCE The Role of Law in the Functioning of Federal Systems Comparative Federalism and the Issue of Commandeering Regulatory Legitimacy in the United States and the European Union PART IV. FEDERALISM, LEGITIMACY AND GOVERNANCE: MODELS FOR UNDERSTANDING Securing Subsidiarity: The Institutional Design of Federalism in the United States and Europe Federal Governance in the United States and the European Union: A Policy Network Perspective Federalism and State Governance in the European Union and the United States: An Institutional Perspective Democratic Legitimacy under Conditions of Regulatory Competition: Why Europe differs from the United States PART V. FEDERALISM, LEGITIMACY, AND IDENTITY Citizenship and Federations: Some Preliminary Reflections The Constitutions of Institutions Beyond Devolution: From Subsidiarily to Mutuality European Citizenship: The Relevance of the American Model CONCLUSION The Federal Vision Beyond the Federal State APPENDIX: BASIC PRINCIPLES FOR THE ALLOCATION OF COMPETENCE IN THE UNITED STATES AND THE EUROPEAN UNION ABOUT THE CONTRIBUTORS INDEX

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters

2011-06-01

Over twenty-five years ago, the OECD and the Council of Europe jointly launched an ambitious project: the development of a multilateral convention to facilitate administrative co-operation among our member countries … Over twenty-five years ago, the OECD and the Council of Europe jointly launched an ambitious project: the development of a multilateral convention to facilitate administrative co-operation among our member countries so that they could more effectively counter international tax evasion and other forms of non-compliance.That work culminated in January 1988 with the opening for signature of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.Today marks an important new beginning for the Convention and for the global campaign against tax evasion as we open the Convention to all countries and amend its provisions to reflect modern international standards of exchange of information for tax purposes.As amended, the Convention has the potential to become the leading global instrument for tax co-operation around the world.It is the most comprehensive multilateral instrument available in this area.The Convention not only provides for exchange of information (with express provisions on exchange of information on request, spontaneous and automatic), it also includes assistance in recovery, the service of documents and can facilitate joint audits.This type of multilateral co-operation can also benefit businesses by reducing compliance costs and levelling the playing field.

The CISG and Its General Principles

2009-01-01

André Janssen

Art. 7(2) CISG is a crucial provision for the uniform interpretation and application of the CISG. Taking a first look at UNILEX, one can identify 73 decisions from 15 different … Art. 7(2) CISG is a crucial provision for the uniform interpretation and application of the CISG. Taking a first look at UNILEX, one can identify 73 decisions from 15 different countries in which this provision has been considered. Under Art. 7(2) CISG, gaps in the Convention are in the first instance filled with the Convention's general principles. Only if it is impossible to identify a general principle, one can resort to the applicable national law via international private law. Matters not governed at all by the Convention are resolved by direct recourse to domestic law as determined by international private law rules. This basic guideline seems to be easy to understand; however, there are quite a number of difficulties that arise when applying Art. 7(2) CISG. These difficulties result from different aspects: first of all, Art. 7(2) CISG cannot be analysed separately. There is interplay between the interpretation of the Convention as following from Art. 7(1) CISG and the gap-filling provided by Art. 7(2) CISG. Moreover, it is sometimes difficult to make a clear distinction between the matters that are governed by the Convention and those which are not. Finally, references are often made to general principles to not only to fill a gap, but also to bring forward arguments when it comes to the interpretation of unclear provisions. This contribution will first expound when and how Art. 7(2) CISG is to be applied and what general fundamental ideas have to be kept in mind when doing so (see section B.). These preliminary questions are essential for a thorough understanding of this provision and its role for the Convention. After explaining which general principles can be derived from the articles of the Convention and how they have been applied in case law (see section C.), this contribution will in the part thereafter (see section D.) focus on a further and rather remarkable function of general principles besides their function to fill gaps: their use as persuasive arguments to interpret unclear provisions or to settle controversies of how a provision should be understood. Although this function deviates from the clear wording of Art. 7(2) CISG, reference thereto is nevertheless sometimes made.

THE DUTY TO PAY INTEREST ON ADVANCE PAYMENTS UNDER ART. 84 (1) CISG

2005-01-01

Ana M. López-Rodríguez

Comparing local governance: trends and developments

2005-10-01

Sebastianus A.H. Denters , Lawrence E. Rose

Preface.- Local Governance in the Third Millennium: A Brave New World? B.Denters & L.E.Rose.- France: The Intermunicipal Revolution O.Borraz & P.Le Gales.- Italy: After the Storm L.Bobbio.- Belgium: The Changing … Preface.- Local Governance in the Third Millennium: A Brave New World? B.Denters & L.E.Rose.- France: The Intermunicipal Revolution O.Borraz & P.Le Gales.- Italy: After the Storm L.Bobbio.- Belgium: The Changing World of Belgian Municipalities Y.Plees.- The Netherlands: In Search of Responsiveness B.Denters & P.J.Klok.- The Nordic Countries: Still the 'Promised Land'? L.E.Rose & K.Stahlberg.- Poland: A Time of Transition P.Swianiewicz.- Germany: A New Type of Local Government O.W.Gabriel & S.Eisenmann.- Switzerland: Reforming Small Autonomous Municipalities A.Ladner.- The United Kingdom: An Increasingly Differentiated Polity? D.Wilson.- New Zealand: A Quantum Leap Forward? G.Bush.- Australia: Still a Tale of Cinderella? C.Aulich.- The United States: Executive Centred Politics H.V.Savitch & R.K.Vogel.- A New Intergovernmentalism? M.Goldsmith.- Toward Community Governance? B Denters & L.E.Rose.

The margin of appreciation doctrine and the principle of proportionality in the jurisprudence of the ECHR

2002-01-01

Yutaka Arai-Takahashi , James Crawford

Een korte beschouwing over het rapport d.d. 25 februari 2009 van The High-Level Group on Financial Supervision in the EU (het rapport van de De Larosière Groep)

2009-01-01

V.P.G. de Serière

Restitution Process in the Slovak Republic

2025-06-25

Milan Sudzina | Journal of Agricultural and Environmental Law = Agrár- és Környezetjog

The paper examines the restitution process in the Slovak Republic, focusing on the restitution of agricultural and forest land. The purpose of restitution was to restore the original legal status … The paper examines the restitution process in the Slovak Republic, focusing on the restitution of agricultural and forest land. The purpose of restitution was to restore the original legal status of the ownership of the expropriated real property. The author also specifies the historical circumstances that led to the adoption of the restitution legislation (land reforms and nationalisation). Furthermore, the related issues of church restitution and the settlement of property claims in cooperatives are addressed. At present, it is no longer possible to file a restitution claim under the restitution laws, as the time limits for restitution provided for in the restitution laws have already expired. However, in judicial practice, there are cases of restoration of ownership of real property expropriated during the period of non-freedom after the time limits for restitution expired, by means of an action for the establishment of ownership brought under the general rules of civil law. In this context, the paper analyses the current issue of the competition between a restitution action and an ownership action by referring to various opinions on the solution of the issue. Finally, it analyses not only the decision-making practice of the courts of the Slovak Republic in this area, but it also includes a comparison with the relevant case law of the Czech Republic.

The asymmetrical negotiation of legal certainty: neutral places in taxation law in France

2025-06-24

Corentin Durand , Jérôme Pelisse | Socio-Economic Review

Abstract This article argues that face-to-face professional events where regulators and regulated parties engage in civil and scholarly conversations about the law, such as conferences, seminars, and training sessions, are … Abstract This article argues that face-to-face professional events where regulators and regulated parties engage in civil and scholarly conversations about the law, such as conferences, seminars, and training sessions, are central to how regulations are interpreted and applied—an understudied aspect of regulatory capture. Critically revisiting Bourdieu and Boltanski’s notion of neutral place, we reconceptualize these events as places where dominant agents of a particular field come together to agree on unifying rules of competition—in the case of tax law that of legal certainty. Using data from semi-structured interviews, as well as statistical analysis and event observations in the field of tax law in France, we show how the structure of these events and the interactions among experts, in a contested move, shift the burden of predictability onto tax regulators, by expecting them to stabilize rule interpretation to leave room for private actors’ strategic uses of the law.

The Right to Repatriation of Capital

2025-06-23

Adaeze Agatha Aniodoh | Routledge eBooks

Theoretical Underpinnings of Capital Control and the Right to Transfer Funds

2025-06-23

Adaeze Agatha Aniodoh | Routledge eBooks

INTERNATIONAL PRACTICE OF EXTERNAL AUDIT / ԱՐՏԱՔԻՆ ԱՈՒԴԻՏԻ ՄԻՋԱԶԳԱՅԻՆ ՓՈՐՁԸ

2025-06-20

Mariam Grigoryan | Deleted Journal

Currently, in the of globalization and development of international economic relations, it is especially important to study the factors influencing the development of those relations. The formation of international practice … Currently, in the of globalization and development of international economic relations, it is especially important to study the factors influencing the development of those relations. The formation of international practice of financial reporting and auditing allows the latter to be more standardized and comparable in different countries and legislations. Regardless of geography, organizations are able to compete with innovations, efficiency and financial indicators. The growth of competitiveness and entry into new markets is further facilitated by the credibility and reliability of financial data, the assurance of which is provided by the conclusions issued by external independent auditors. The development of international auditing standards is aimed at the internationalization of auditing, which allow audit conclusions to be made comparable, and international investors are able to make more grounded decisions when comparing future investments in different companies. On the other hand, the auditor's profession is also undergoing changes related to technologies and innovations, such as artificial intelligence, blockchain technologies. Studying international auditing practice allows to be in line with current trends, apply new methods to increase the efficiency of the auditor's work, and find solutions to local difficulties and issues specific to a given region.

Internal and External Management of Collective Investment Undertakings: Investor Protection, National Taxation and the Free Movement of Capital

2025-06-20

Graham Butler | European Taxation

This note examines the Court of Justice of the European Union decision in F S.A. v. Director of the National Treasury Information Bureau (Case C-18/23), which dealt with the issue … This note examines the Court of Justice of the European Union decision in F S.A. v. Director of the National Treasury Information Bureau (Case C-18/23), which dealt with the issue of non-resident internally managed collective investment undertakings (CIUs) attempting to be treated as comparable to resident externally managed CIUs, and their equal tax treatment under the national law of an EU Member State, based on the free movement of capital. The Court established, first, that resident and non-resident CIUs are in a comparable situation; second, that protection of investors may be considered an unwritten potential justification that restricts the free movement of capital; and third, that, in the case at hand, such a potential unwritten justification was not appropriate to achieving the stated aim of protecting investors. The findings resulted in a need for equal tax treatment to be afforded to non-resident internally managed CIUs by EU Member States that currently only provide for tax exemptions to externally managed CIUs.

The 'Effects-Based' Approach in the Amended Section 46 in the Context of Comparative Monopolisation Provisions in the United States and the European Union

2025-06-20

Kathryn McMahon | Routledge eBooks

The principle of proportionality in professional training – insights from the Portuguese case law

2025-06-19

Duarte Abrunhosa e Sousa | Routledge eBooks

The Taxation of “Benefit” Companies in Italy: A Targeted Comparison within the EU Context

2025-06-19

Antonio Purpura | European Taxation

In this article, the author analyses the tax treatment of benefit corporations, focusing on the Italian model (the first in Europe to address this issue). The article examines the ordinary … In this article, the author analyses the tax treatment of benefit corporations, focusing on the Italian model (the first in Europe to address this issue). The article examines the ordinary tax regime and its contradictions, particularly regarding the principle applicable to the deductibility of expenses linked to altruistic purposes. An expanded interpretation of this principle is proposed to capture the hybrid nature of these entities. The article ends with a comparative review of the French and Spanish models, highlighting their weak points and future development perspectives.

Tax Policy and the International Covenant on Economic, Social Cultural RightsStatement by the Committee on Economic, Social and Cultural Rights

2025-06-18

| International Human Rights Law Review

Abstract The Committee on Economic, Social and Cultural Rights has addressed tax-related issues in its concluding observations following the review of State Party reports and in its general comments, recognizing … Abstract The Committee on Economic, Social and Cultural Rights has addressed tax-related issues in its concluding observations following the review of State Party reports and in its general comments, recognizing their impact on the realization of economic, social and cultural rights. Drawing upon this work, the Committee reminds States Parties and other stakeholders of the importance of adopting a human rights-based approach when designing their tax policies and international tax cooperation mechanisms. With the present statement, the Committee seeks to provide guidance on States Parties’ obligations under the Covenant with respect to these areas, emphasizing the need to ensure that tax policies promote equality and non-discrimination, and the mobilization of resources for the realization of economic, social and cultural rights. In doing so, it aims to assist States Parties in better aligning their decision-making with those obligations, both in ongoing United Nations and regional processes and in their domestic tax policies.

Ultimate Context of the Termination of Parental Investment

2025-06-16

Josip Hrgović | International Journal of Environmental Research and Public Health

This paper investigates the ultimate socioeconomic causes underlying the termination of parental investment in humans by analyzing the relationship between socioeconomic status and various forms of child mortality, including live … This paper investigates the ultimate socioeconomic causes underlying the termination of parental investment in humans by analyzing the relationship between socioeconomic status and various forms of child mortality, including live births, stillbirths, infant deaths, and infanticide. Utilizing theoretical foundations from human behavioral ecology, the study illustrates how different forms of termination of parental investment can be viewed as points along a continuum of adaptive strategies aimed at optimizing reproductive fitness. The research emphasizes that technical and cognitive limitations lead to many instances of infanticide being concealed as natural child deaths, such as Sudden Infant Death Syndrome (SIDS), thus complicating the accurate detection of true causes of death. However, addressing common ultimate causes-specifically socioeconomic factors such as healthcare accessibility, nutritional quality, social support, and stress reduction-can simultaneously prevent or reduce all forms of investment termination. The paper further analyzes demographic data from Zagreb and surrounding municipalities. Ultimately, the study advocates a holistic approach to public health interventions and policies aimed at improving socioeconomic conditions as a crucial step toward reducing all forms of child mortality.

Dollar Tree Inc.

2025-06-16

| Corporate Philanthropy Report

Entitlement to Paid Annual Leave in the Czech Legal System and the Case Law of the Court of Justice of the European Union

2025-06-16

Michal Blažek , Michal Smejkal | Gdańskie Studia Prawnicze

Workers are dismissed from their jobs in countries across the European Union (and not only) every day. Understandably, some workers defend themselves against such dismissals in ways that national law … Workers are dismissed from their jobs in countries across the European Union (and not only) every day. Understandably, some workers defend themselves against such dismissals in ways that national law allows them to, and they are often successful. However, the path from dismissal to that dismissal being declared unfair (void) can be thorny and long. Case law in the Czech Republic, as is also the situation in other countries, has already adjudicated on employment claims arising in cases of unfair dismissal. Thus, over time, the case law of the Czech national courts has taken the view that, in the special “period of uncertainty,” that is, the period from the contested legal action by which the employee is dismissed until the final decision of the court, relations of employment cannot be governed by a contract of employment, a collective agreement, internal regulations, or the relevant labor law, as those relations had continued unchanged. Therefore, during that period the employee is not entitled to compensation for wages or salary for leave not taken under the Czech Labor Code. However, this interpretation is not consistent with the interpretation of Article 7 of Directive 2003/88/EC of the European Parliament and of the Council of 4 November 2003 concerning certain aspects of the organization of working time and the (recent) case-law of the Court of Justice of the European Union. According to the Court of Justice of the European Union (CJEU), a worker who has been unlawfully dismissed from his/her employment and subsequently reinstated in accordance with national law, following a judicial decision annulling his/her dismissal is entitled to financial compensation for untaken paid annual leave for the period from the date of his/her unlawful dismissal until the date of reinstatement. This article focuses on the recent case law of the CJEU concerning the right to annual paid leave, not only in the context of the unlawful dismissal of an employee, and on the implications of this case law for Czech national practice. Thus, the central theme of the paper is a reasoned finding of the law on entitlement to financial compensation for untaken leave in light of national and supranational legislation.

Kilka uwag o specyfice polsko-emirackiej umowy w sprawie unikania podwójnego opodatkowania

2025-06-15

Beata Kucia-Guściora | Krytyka Prawa

Amerykańska ustawa H.R. 815 („przeciwko TikTokowi”) – odejście od reguły norm generalnych i abstrakcyjnych

2025-06-15

Adam Kurek | Krytyka Prawa

The Democratic Justification of Academic Freedom in EU Law: Article 13 of the EU Charter, the Rule of Law Toolbox, and the Scope for EU Action

2025-06-13

Olga Ceran | European Constitutional Law Review

The democratic justification of academic freedom – Academic freedom and Article 2 TEU values (democracy, the rule of law) – Potential implications for the application of the EU rule of … The democratic justification of academic freedom – Academic freedom and Article 2 TEU values (democracy, the rule of law) – Potential implications for the application of the EU rule of law toolbox – Complementary protection of academic freedom – Preliminary remarks on future proposals

MANDATORY DISCLOSURE RULES ON CROSS-BORDER TAX ARRANGEMENTS IN SPAIN

2025-06-13

Andrii Kachkovskyi | Scientific and informational bulletin of Ivano-Frankivsk University of Law named after King Danylo Halytskyi

ARRANGEMENTS IN SPAIN Purpose. The purpose of this study is to analyze the specific features of the implementation of mandatory disclosure rules concerning cross-border transactions of taxpayers in Spanish legislation, … ARRANGEMENTS IN SPAIN Purpose. The purpose of this study is to analyze the specific features of the implementation of mandatory disclosure rules concerning cross-border transactions of taxpayers in Spanish legislation, their practical value, and their effectiveness in combating aggressive tax planning and tax evasion. Methodology. The research employs the following scientific methods: systemic-structural analysis, comparative legal analysis, terminological analysis, and the method of legal modeling. Results. The study identifies a range of specific aspects related to the implementation of Directive DAC 6 into the national legislation of Spain, along with the existing challenges in interpreting the relevant provisions. Scientific novelty. The research provides an in-depth examination of Spain’s experience in developing a system of mandatory disclosure for cross-border taxpayer arrangements, highlighting both its advantages and shortcomings. Practical significance. The findings of this study may serve as a basis for developing a unique model of MDR in Ukraine, taking into account the experience of EU member states and facilitating the establishment of an effective system to counteract aggressive tax planning and tax evasion.

Trading Without Special Treatment: Assessing the Impact of the EU’s Generalized System of Preferences Reform

2025-06-11

Menno Pradhan | Oxford Open Economics

Abstract The Generalized System of Preferences (GSP) program allows developed nations to grant non-reciprocal tariff concessions to developing and least developed countries. In 2014, the European Union (EU) reformed its … Abstract The Generalized System of Preferences (GSP) program allows developed nations to grant non-reciprocal tariff concessions to developing and least developed countries. In 2014, the European Union (EU) reformed its GSP program, withdrawing tariff concessions from several developing countries and small territories. In this paper, I analyze the impact of this reform on the excluded countries’ exports to the EU. I use a triple difference specification with interactive fixed effects that control for preexisting trade patterns, allowing for causal inference. I find that there is a decline in exports of GSP eligible products from the excluded countries to the EU as well as in the probability of exporting. There is no evidence of product diversification or trade diversion to other countries to compensate for these losses. Overall, my findings suggest that GSP concessions are necessary for all developing countries and losing them can cause exports to the donor countries to decline.

International double taxation

2025-06-09

Enrico Gallo | Routledge eBooks

Lexical Appendix

2025-06-03

| University of Wisconsin Press eBooks

Fiscale aandachtspunten bij ontslagonderhandelingen

2025-06-01

Tim De Raad | Tijdschrift voor Ontslagrecht

Fiscale aandachtspunten bij ontslagonderhandelingen Fiscale vragen kunnen rijzen bij ontslagonderhandelingen. Dat geldt vooral bij de afhandeling van vaststellingsovereenkomsten. Die aspecten zijn voor de werkgever van belang maar zeker ook voor … Fiscale aandachtspunten bij ontslagonderhandelingen Fiscale vragen kunnen rijzen bij ontslagonderhandelingen. Dat geldt vooral bij de afhandeling van vaststellingsovereenkomsten. Die aspecten zijn voor de werkgever van belang maar zeker ook voor de werknemer omdat het tot onzekerheid leidt vanwege de grote afhankelijkheid van feiten en omstandigheden van het geval. Om uit deze complexe materie te komen, behandelt Tim De Raad een aantal aspecten waarvan de partijen in de onderhandelingen zich goed bewust moeten zijn willen zij niet voor verrassingen komen te staan.

Guest Editorial: Retaliatory Taxation: What Should the EU do?

2025-06-01

Reuven Avi-onah | Intertax

Critical Review of Jurisprudence: Dynamic Interplay Between the ALS and the Principle of Prohibition of Abuse (also GAAR & PPT) in Light of X BV and Other Case Law of the CJEU’

2025-06-01

Błażej Kuźniacki | Intertax

Financieringserfpacht fiscaal verder ontleed; na het Fagoed-arrest nu het ‘ASR-arrest’

2025-06-01

A. Verduijn RB | Tijdschrift voor Agrarisch Recht

Global Cross-Border Payments

2025-06-01

Eugenio Cerutti , Melih Firat , Martina Hengge | IMF Working Paper

Cross-border payments are essential to the global financial system, facilitating trade and investment. The global cross-border traditional and crypto payment market approached a value of about one quadrillion dollars in … Cross-border payments are essential to the global financial system, facilitating trade and investment. The global cross-border traditional and crypto payment market approached a value of about one quadrillion dollars in 2024, with crypto payments representing only a small fraction despite their recent surge. Focusing on data from Swift—the largest traditional cross-border financial messaging network—we study the characteristics and evolving patterns of these payments over 2021-24. Notably, payments are predominantly concentrated in advanced economies, and are driven by financial institutions and large transactions. While currency usage remains stable—with the U.S. dollar maintaining the largest share—the Chinese renminbi demonstrates signs of increasing global integration, albeit from a low base. Gravity model estimates confirm that traditional economic linkages, via trade, portfolio investment, and FDI, shape cross-border payments. However, aggregate dynamics mask substantial heterogeneity across message types (customer vs. financial related payments), currencies, and transaction sizes, with information asymmetries playing a diminished role in larger payments.