International skatteret

Bogen Retssystemet og juridisk metode tilvejebringer en grundlæggende indføring i retssystemets indretning og den juridiske metode. Der sættes fokus på:Ind i retten: at studere jurajuraens discipliner juraens problemstilling informationssøgning den juridiske professionDet retlige landskab: retten og retssystemetretfærdighedregeltyper og reguleringsformål Rettens metode og kilder: retskilderretsforskriftendomme og afgørelserøvrige retskilderinternational ret og EU-retrettens sprogretskilders fortolkningRetten i kontekst: ret og samfundjuristens ansvar og valgretspolitikjuridisk dannelseOm forfatteren Peter Blume,cand.jur.lic.jur., er beskæftiget som professor ved Det Juridiske fakultet ved Københavns Universitet.IndholdsoversigtForord Temaer og spørgsmål Del 1. Ind i retten Kapitel 1. At studere jura Kapitel 2. Juraens discipliner Kapitel 3. Juraens problemstilling Kapitel 4. Juridisk informationssøgning Kapitel 5. Den juridiske profession Kapitel 6. Retten Kapitel 7. Retfærdighed Kapitel 8. Rettens omfang og fornyelse Kapitel 9. Retssystemet og dets institutioner Kapitel 10. Regeltyper og reguleringsformål Del 3. Rettens metoder og kilder Kapitel 11. Den juridiske metode Kapitel 12. Retskilder Kapitel 13. Retsforskriften Kapitel 14. Afgørelsen Kapitel 15. Øvrige retskilder Kapitel 16. International ret og EU ret Kapitel 17. Rettens sprog Kapitel 18. Retskilders fortolkning Del 4. Retten i kontekst Kapitel 19. Ret og samfund Kapitel 20. Ansvar og valg Kapitel 21. Rettens politik – pragmatik og principper Kapitel 22. Retspolitik Kapitel 23. Juridisk dannelse Domsregister Lovregister Stikordsregister

4. udgave af International skatteret udgør utvivlsomt et nyt originalt bidrag til forskningen på skatteområdet. Bogen behandler dansk udlandsskatteret, international skatteret i snæver forstand, dvs. folkeretlige regler, herunder først og fremmest dobbeltbeskatningsaftaler, samt EU-skatteretten som den internationale skatterets tredje dimension. Bogen lægger hovedvægten på de grundlæggende principper i den internationale skat­teret og i mindre grad på mere tekniske, herunder beregningstekniske spørgs­mål. I forhold til 3. udgave af bogen fra 2003 samles der i 4. udgave op på de seneste 14 års udvikling i lovgivningen og retspraksis ligesom bogen er udvidet med helt nye kapitler inden for EU-skatteretten og koncernbeskatning.

Betalingsformidlingsområdet er i rivende udvikling. Anvendelsen af forskellige former for elektroniske betalingsløsninger, f.eks. betalingskort og betalingsapps, er støt stigende, både i den fysiske handel og i forbindelse med nethandel. Hertil kommer, at teknologien konstant giver nye muligheder, og nye betalingsløsninger udvikles som følge deraf. Den retlige regulering af betalingsformidlingsområdet har været under stadig forandring, siden den første betalingskortlov blev vedtaget i Danmark i 1984.Denne fremstilling indeholder en omfattende, opdateret og videnskabelig gennemgang og analyse af betalingsloven med udgangspunkt i betalingstjenestedirektivet, lovens forarbejder, praksis fra danske domstole og ankenævn (primært Det finansielle ankenævn, tidligere Pengeinstitutankenævnet) og praksis fra EU-Domstolen.

Kompendiet indeholder en juridisk gennemgang af multinationale koncerners transfer pricing-forhold. Indholdet baserer sig primært på en gennemgang af OECD’s transfer pricing Guidelines 2017. De omhandlede principper kan dog også benyttes i andre sammenhænge end i koncernforhold. Gennemgangen baserer sig på at besvare det overordnede spørgsmål om, hvordan en multinational koncerns transfer pricing-forhold løses, dvs. hvordan finder vi ud af, om armslængdeprincippet efter LL § 2 er overholdt, når det allerede er forudsat, at der er tale om interesseforbundne parter. Reglerne, i forhold til vurderingen af hvornår selskaber er interesseforbundne og dermed omfattet af LL § 2, vil således kun være genstand for en kort gennemgang. Formålet med kompendiet er at fremme læserens forståelse for faget gennem en systematisk, overskuelig og pædagogisk – men ikke uddybende – gennemgang af en multinational koncerns væsentligste transfer pricing-forhold. Kompendiet søger at varetage formålet som et pædagogisk værktøj til forståelsen af pensum, men ikke at fungere som pensum i sig selv. Det anbefales derfor altid at læse relevant pensum samt følge med i undervisningen på den relevante uddannelse.

Bachelor Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: A, University of Nairobi (School of Law), course: Dissertation, language: English, abstract: This dissertation explores the concept of the digital economy, its rapid growth, and the tax challenges it has introduced, both locally and internationally. It examines the general characteristic of a sovereign state and its inherent right to tax source on income generated within its jurisdiction. The dissertation attempts to investigate the taxability of the digital economy where business is conducted without the requirement of a physical presence, a pre-requisite for tax administration. How can states and especially Kenya detect permanent establishment, for purposes of tax administration, for an economy that is heavily reliant on intangible assets and a business model based on data, network effects, and user-generated content. It therefore, focuses and looks at the scope of Kenyäs legislative and policy frameworks and its effectiveness in taxing the digital economy.Digital businesses and especially multinational digital enterprises have been able to take advantage of the tax laws and policies that were written for an industrial age and are ill suited for today¿s digital economy. The Action Plan on Base Erosion and Profit Shifting, by the Organization for Economic Co- operation and Development set out to answer the fundamental issues of BEPS (aggressive tax avoidance planning strategies), but it in itself fell short of expectations as it was not able to recommend practical, implementable solutions that would close the gaps that exist in the digital economy tax administration. The findings revealed that BEPS is not a single problem faced by all states but states face different BEPS problems and evaluate them from their own state-centred perspectives. Hence, the development of many interim measures by different states to tax the digital economy as the international community is still trying to come to a consensus on the possible, practical solutions.The current Kenyan tax framework on taxation of the digital economy is obscure as only recent Bills tabled in Parliament try and address the issue in depth. In light of the findings of this research, it was established that the problem is not so heavy on laws and regulation on taxation of goods sold electronically, but rather, implementation of the applicable laws where they exist. The paper finally recommends possible amendments to the Kenyan legal framework and the proposed amendments are assessed by means of comparison with what has taken place in other jurisdictions.

Document from the year 2014 in the subject Business economics - Law, grade: Overall Degree 1,3, University of Linz, language: English, abstract: This work focuses on the Commission Recommendation of 06.12.2012 on aggressive tax planning C(2012) 8806 final. It aims to analyse the concepts and definitions underlying the Recommendation, its legal basis and its impact on the EU, international, academic and professional debate about aggressive tax planning.The discussion works through a thorough literature review covering primary and secondary EU law, ECJ jurisprudence, political announcements of the OECD and other international organisations. Detailed tables summarise the key issues discovered.The Recommendation has been neither unanimously adopted, nor rejected by the public. It provides broad definitions already addressed in a more precise manner in other official publications. Its approach against double non-taxation is similar to that of the ECJ and its GAAR proposal has gained ground with regard to the recent OECD announcements. The main criticism arises from the academia: the Recommendation is considered to be too general and to deviate widely from the established methodologies.The scope of the Recommendation lies on direct taxation of business activity which precludes analysis of indirect taxes as well as statutory wrongs like harmful tax competition or state aid.The study enriches the academic publicity on the Recommendation that has experienced only modest coverage by the taxation scholarship following its release.

Master's Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: 1.5, , language: English, abstract: The key objectives of this work is to outline the impact respectively challenges of the proposed new digital PE concept, notably on Swiss headquartered MNEs and to derive recommendations and potential solutions for these enterprises from a consulting standpoint.The OECD/G20 as well as the Inclusive Framework on BEPS are currently aiming to find an international tax consensus for a long-term solution, which could have a significant impact on the international corporate tax and transfer pricing landscape. The on-going tax challenges raised by the digital economy emphasize the fundamental tax policy issues. The new proposal by the OECD and EU would alter the current permanent establishment ("PE") concept in a significant way and thus have a strong influence on cross-border transactions of multinational enterprises ("MNEs").These developments, which relate mostly to the terms nexus and profit allocation under international tax law, may affect many MNEs respectively their businesses. The outcomes may reshape the international allocation of profits (and losses) mechanism, and, moreover, the (re-)allocation of those profits (and losses) between the residence jurisdictions and the source or market/user jurisdictions. While big user/consumer markets are often located in emerging states, which are pushing for a bigger stake in global tax revenues, Switzerland as a relatively small country with stark export activities seems to be strongly affected.Recommendations for multinational enterprises in light of the new permanent establishment developments under OECD / G20 BEPS Action 7 and Action 1.

The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts.Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state.The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.

The Book"Taxes are the lifeblood of government." (U.S. Supreme Court 1935). They are the fundament of statehood, but more and more the subject of European regulation and international concern. This book systematically analyses the Tax Law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the Tax Law of the European Union: the general principles applicable to both direct and to indirect taxation; the principle of equality and its more specific expressions in the basic freedoms and the prohibition of State aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights; the justifications of infringements -- balanced allocation of taxing powers, including the fight against tax avoidance; secondary legislation in the area of direct taxes; and details of the Union's VAT law and excises taxes. The reader will find everything in this book.The advantages at a glancecomprehensive and systematic update of the vast case-law of the ECJdetailed analysis of the various EU tax law problems, including VATthe broad context of constitutional and international lawThe target groupFor Tax lawyers, both academics and practitioners, active in the areas of direct or indirect taxation. Teachers and practitioners of EU law, students.

The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states.This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students - irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse.Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD's BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.

This book is a practical guide for candidates on how to tackle the opposition paper C of the European Qualifying Examination (EQE), one of the more difficult papers judging by the overall results. It also provides qualified European patent attorneys with useful information on how to write, or defend against, an opposition, in particular the general practice at the EPO regarding the analysis of documents and possible approaches for drafting novelty and inventive step objections.The book tackles the problems of time-management, claim and document analysis, choosing the correct attacks and the argumentation required in the notice of opposition in the context of two alternative methodologies for solving paper C. The first is the well-known table with claim features against the prior art documents, which over the years seems to work less and less satisfactorily. The second is the »CEIPI« method with a written analysis of each claim on sheets of paper, useful for the notice of opposition. This method is specially adapted to paper C as it has developed over time.Further chapters describe the important topics of priority, interpretation, state of the art, inventive step, added subject-matter and ranges. For each topic, the authors first give references to relevant legal sources, then they explain the topic from the point of view of opposition/paper C, and finally they give examples from past papers, as exercise material. Throughout the book, the authors point out the interconnections between these topics, the methodologies and the argumentation required in the notice of opposition, especially for inventive step attacks. The book also includes a collection of the legal points that have come up in past papers, sorted by theme. The appendices contain a worked example of paper C 2010 as well as useful templates for candidates, including a notice of opposition in English, French and German.Revised and updated:Fully revised chapter on the methods to tackle Paper C.Fully revised chapters in the light of more recent examination papers, the latest guidelines for examination and the revised implementing provisions for the EQE as of 2013.Updated exam paper (C 2010)Contains standard phrases for the Notice of Opposition in all three official languages (EN, FR, DE)Contains the model solution for C 2010 and its supporting documents in all three official languages (English, French and German)More information on examination strategyUpdate for all the Guidelines changes since 2016 (kept up to date every year with corrigenda-sheets)Update for all the C papers since 2016Update for latest G decisions important for paper CShortcuts in the Ceipi method, if time is running shortStandard phrases have been reviewed and updated in all three languagesHow to mark up the documents of the C paper to more easily find back te required informationExplanation of hidden independent claimsUpdate on interpretation of claimsSpecial topics of interest in real life oppositionNew material on prior use and oral disclosureIssues with the validity of priority of a document cited against the patentUpdate for inventive step attacks according to the most recent C papers:- What to do with more than one possible closest prior art- Mix of technical and non-technical features and inventive step- Change necessary in closest prior art because the purpose of the invention changes from one claim to the nextContains the model solution for C 2010 and its supporting documents in all three official languages (English, French and German)Edited by: William E. Chandler, Chairman of a Technical Board of Appeal of the EPO and Hugo Meinders, former Chairm

I denne fremstilling giver fire specialister fra DAHL Advokatpartnerselskab en juridisk gennemgang af den EU-retlige regulering af DAC6 samt implementeringen heraf i dansk ret. Som læser får du et udførligt indblik i de betingelser, der skal opfyldes, for at man får en indberetningspligt, hvornår og hvordan man skal indberette, og hvad manglende indberetninger måtte kunne medføre. Bogen henvender sig navnlig til mellemmænd inden for skatteområdet eller transfer pricing-transaktioner.