Elgar Tax Law and Practice series- Withholding Taxation in the EU

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  • Engels
  • Hardcover
  • 9781035312665
  • 22 december 2023
  • 274 pagina's
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Samenvatting

Withholding taxes have become a significant element of the system of international taxation in the wake of globalization and increased cross-border transactions. Deducting taxes at source has become a key tool for countries to ensure that individuals and entities do not escape their tax liabilities. This new work presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications.



Florian Haase expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties. Chapters cover key topics including the efforts towards harmonization and simplification, the impact of the digital economy, and the aim for tax transparency and base erosion prevention. Finally, the work covers the future of withholding taxes and the discussions and negotiations required to achieve consensus on common rules and practices.



Key Features:



  • Country-by-country analysis of relevant rules

  • Comprehensive legislative and case law analysis

  • Interaction between withholding taxes and EU law

  • Thorough treatment of key substantive issues facing international tax law

  • Detailed coverage of the technical and procedural aspects of withholding taxes



This timely book will be an essential reference work for tax lawyers and practitioners and for scholars, researchers and students interested in tax law, European law and fiscal policy.

Productspecificaties

Inhoud

Taal
en
Bindwijze
Hardcover
Oorspronkelijke releasedatum
22 december 2023
Aantal pagina's
274

Betrokkenen

Hoofdauteur
Florian Haase
Hoofduitgeverij
Edward Elgar Publishing Ltd

Overige kenmerken

Product breedte
169 mm
Product lengte
244 mm
Verpakking breedte
169 mm
Verpakking lengte
244 mm

EAN

EAN
9781035312665

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