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A Journey Through European and International Taxation: Liber amicorum in honour of Peter Essers

A Journey Through European and International Taxation: Liber amicorum in honour of Peter Essers

Author: Carla De Pietro; Eric Kemmeren; Cees Peters
Publisher: Kluwer Law International
ISBN: 9789403531977
Published In: March 2024
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

A Journey Through European and International Taxationis a widely ranging festschrift in which thirty-six prominent tax scholars from all across Europe examine the legacy of the renowned tax scholar Peter Essers’ research interests from the more prominent philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. To some extent, because of his overlapping careers in academia and politics, Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’.

What’s in this book:

The book’s magnificent overview of the most relevant technical and policy aspects of European and international taxation includes extensively analysed chapters on the following topics and issues:

developing sustainable corporate tax governance
tax whistleblowing
transfer pricing
balancing qualitative and quantitative approaches to tax research
necessity to reach something close to ‘equal treatment’ between the upper and lower social classes
consent and democracy
tax rebellions
tax evasion and tax avoidance
taxation of cross-border remote workers and their employers
mitigation of double taxation of income earned by entertainers and sportspersons, and
the international tax treaty network

How this will help you:

More than a homage to this scholar’s far-reaching contributions, this book is phenomenal for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be vital to tax practitioners, policymakers, tax consultants, academics, and interested researchers in economics, political science, and sociology.

Preface

PART I: History of Taxation

CHAPTER 1 Writing Tax History

Wolfgang Schön

CHAPTER 2 Twenty-Five Years of EATLP

Bertil Wiman

CHAPTER 3 Taxing Wartime Profits: Belgian Measures at the End of World War II

Niels Bammens

CHAPTER 4 Lessons from the Negotiations of the Franco-Dutch Convention Signed in 1949

Marilyne Sadowsky

PART II: Politics of Taxation

CHAPTER 5 Value Imperialism and Global Tax Policy: A Plea for a Meta Regime

Peter Hongler

CHAPTER 6 (Re)considering the Legitimacy of International Tax Standards: A Proposal for (Re)formulation

F. Alfredo García Prats

CHAPTER 7 Citizens’ Initiatives in Tax Matters: A Glimpse of EU Law and French Constitutional Law

Daniel Gutmann

CHAPTER 8 Ten Years into the BEPS Project: A Snapshot of Legitimacy and Justice in International Tax Lawmaking

Rita Szudoczky

CHAPTER 9 The Desired and the Actual Role of Public Consultations in Tax Lawmaking in Poland

Wlodzimierz Nykiel, Ziemowit Kukulski & Malgorzata Sek

PART III: General Notions of Taxation

CHAPTER 10 Cameleon Taxation

Daniel Deak

CHAPTER 11 Developing Sustainable Corporate Tax Governance

Hans Gribnau

CHAPTER 12 Recognition of Inflation in Income Tax Law

Roman Seer

CHAPTER 13 The Notion of Income from Capital: Twenty Years Later

Johanna Hey

CHAPTER 14 The Ability-to-Pay Principle in Hungarian Context

István Simon

CHAPTER 15 The Taxation of Pension in Italy

Eugenio Ruggiero

PART IV: European Tax Law

CHAPTER 16 The EU (Direct) Tax Policy: Reflections on Current Trends

Adolfo Martín Jiménez

CHAPTER 17 Should We Veto the Proposed Abolition of the Unanimity Rule in EU Taxation?

Cees Peters

CHAPTER 18 More EU Law and Less Prozac: Revisiting Pescatore’s The Law of Integration in 2023

Ricardo García Antón

CHAPTER 19 A Wishful Thinking Towards a European Tax Agency

Giuseppe Marino

CHAPTER 20 Tax Cooperation Between the European Union and China

Diheng Xu

CHAPTER 21 Ne bis in Idem: Article 4 of Protocol No.

7 to the European Convention on Human Rights

Philip Baker

CHAPTER 22 Tax Whistleblowing in a Digitalized Taxation Model: The Need for Legal Protection of the Whistleblowing Tax Official

Bruno Peeters & Sylvie De Raedt

CHAPTER 23 Sliding Scales of Review in State Aid Control of Fiscal Aid Measures

Joachim Englisch

CHAPTER 24 From the Proposed EU Transfer Pricing Arbitration Directive to the Proposed EU Transfer Pricing Directive: A Guided Path Through Half a Century of History of Tax Law in the European Union

Pasquale Pistone

CHAPTER 25 The Impact of CJEU Decisions in Preliminary Ruling Proceedings on German Tax Law with Particular Focus on Procedural Law

Steffen Lampert

CHAPTER 26 Controversy Regarding the Subject-to-Tax Requirement in the EU Parent-Subsidiary Directive (2011/96) and in the Polish Corporate Income Tax Act

Hanna Litwin´czuk

CHAPTER 27 Some Comments from a Tax Standpoint on the Italian Implementing Provisions of Directive No.

2019/2112/EU on Cross-Border Conversions, Mergers and Divisions

Giuseppe Melis & Alessio Persiani

PART V: International Tax Law

CHAPTER 28 International Tax Treaty Law and the Renewed Role of the Pacta Sunt Servanda Rule

Carla De Pietro

CHAPTER 29 Subsequent Practice and Tax Treaties

Michael Lang

CHAPTER 30 Notes on the Application of Article 4(1) OECD Model Convention to Territorial Tax Systems

Guglielmo Maisto

CHAPTER 31 Taxation of Cross-Border Remote Workers: A Smörgåsbord of Possibilities