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See detailTax Procedures in Luxembourg
Chaouche, Fatima; Haslehner, Werner UL

in Tax Procedures (2020)

This contribution provides an overview of Luxembourg tax procedures and answers a number of questions regarding the administrative law principles governing the collection of taxation, audit, and appeals ... [more ▼]

This contribution provides an overview of Luxembourg tax procedures and answers a number of questions regarding the administrative law principles governing the collection of taxation, audit, and appeals procedures. It was prepared as a contribution to the 2019 Annual Congress of the European Association of Tax Law Professors, which was devoted to tax procedures. [less ▲]

Detailed reference viewed: 131 (3 UL)
See detailTax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law – the Case of Greece
Pantazatou, Aikaterini UL

in M. Lang et al. (Ed.) Tax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law (2013)

Detailed reference viewed: 166 (0 UL)
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See detailTax selectivity in State aid review: A debatable case practice’
Micheau, Claire UL

in EC Tax Review (2008), (17), 276-284

Detailed reference viewed: 95 (0 UL)
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See detailTax Transparency in Luxembourg
Pantazatou, Aikaterini UL; Chaouche, Fatima UL

in Başaran Yavaşlar, Funda; Hey, Johanna (Eds.) Tax Transparency (2019)

Detailed reference viewed: 66 (2 UL)
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See detailTax treaties with developing countries and the allocation of taxing rights
Pulina, Giuseppe UL; Paolini, Dimitri; Pistone, Pasquale et al

in European Journal of Law and Economics (2014)

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from ... [more ▼]

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from legal and economic perspectives, and make a modern and fair proposal for tax treaties. We show under which conditions a developing and a developed country will voluntarily sign a tax treaty where the developing country is more inclined to share the information with the developed country and whether they should share revenues. Moreover, we demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system in the developing country. [less ▲]

Detailed reference viewed: 169 (21 UL)
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See detailTax Treaty Arbitration in Luxembourg
Chaouche, Fatima UL; Pantazatou, Aikaterini UL

in Lang, Michael; Owens, Jeffrey; Pistone, Pasquale (Eds.) et al Tax Treaty Arbitration (2020)

Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of ... [more ▼]

Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of which only 12 provide for arbitration clauses. In contrast, while the Arbitration procedure is also available, it is barely used in practice as the MAP procedure proves to be the most common form of resolution of tax treaty dispute resolutions in Luxembourg. [less ▲]

Detailed reference viewed: 105 (14 UL)
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See detailTax Treaty Disputes in Germany
Haslehner, Werner UL

in Eduardo, Baistrocchi (Ed.) A Global Analysis of Tax Treaty Disputes (2017)

Germany has been at the centre of international tax law development for more than 100 years: it is the birthplace of the first-ever double taxation convention, the home of the first and most cited ... [more ▼]

Germany has been at the centre of international tax law development for more than 100 years: it is the birthplace of the first-ever double taxation convention, the home of the first and most cited international commentary on double taxation conventions, and the source of an unsurpassed number of court decisions dealing with problems of international tax law over the course of more than a century. It is not clear, however, that the development of the German perspective on international tax law as perceived through the lens of tax treaty disputes is driven by a coherent policy or overarching objective. Rather, it would appear to emerge as the outcome of the different roles taken on by the German institutions with relevance in international tax policy, such as the legislator, tax administration, and national courts. While this contribution aims at elucidating the development of Germany’s perspective on international taxation, it is thus cautious not to attribute a unitary purpose underlying this development, but to showcase the different elements that have been important for it. [less ▲]

Detailed reference viewed: 166 (6 UL)
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See detailTaxation and Big Data: The Reflection of Data-Driven Value Creation in the 2018 OECD and EU Tax Proposals
Sinnig, Julia UL

Presentation (2018, May 25)

In March 2018, the OECD published its interim report on tax challenges arising from digitalisation and the European Commission published two proposals for directives on significant digital presence and a ... [more ▼]

In March 2018, the OECD published its interim report on tax challenges arising from digitalisation and the European Commission published two proposals for directives on significant digital presence and a digital services tax. This presentation focuses on the key elements of the three texts, their reflection of data-driven value creation in taxation and the key flaws of the concrete proposals adopted by the European Commission. [less ▲]

Detailed reference viewed: 162 (4 UL)
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See detailTaxation and Labor Markets
Picard, Pierre M UL; Toulemonde, Eric

in Journal of Economics (2002), 78(1), 29-56

We exploit the common features of models such as union-firm wage bargaining, search and efficiency wage models to develop a framework that can be used for analyzing the effects of any budget-neutral tax ... [more ▼]

We exploit the common features of models such as union-firm wage bargaining, search and efficiency wage models to develop a framework that can be used for analyzing the effects of any budget-neutral tax reform on employment in these models. We show that taxes paid by workers are not equivalent to taxes paid by firms when taxes are non linear. Moreover, increasing progressivity is good for employment in these models. [less ▲]

Detailed reference viewed: 103 (2 UL)
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See detailTaxation at the Crossroads of Fundamental Rights and Fundamental Freedoms in the EU
Haslehner, Werner UL

in Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) EU Tax Law and Policy in the 21st Century (2017)

After nearly thirty years of dormancy with respect to direct taxation matters, the EU fundamental freedoms have been gradually accepted as a major determinant of the Member States’ freedom to impose to ... [more ▼]

After nearly thirty years of dormancy with respect to direct taxation matters, the EU fundamental freedoms have been gradually accepted as a major determinant of the Member States’ freedom to impose to taxes. Today, the power of the freedoms to limit the Member States’ competence in this area of law is accepted without question. At the same time, EU fundamental rights have, to date, played almost no role at all with respect to tax matters, let alone direct tax matters, although they were already recognized as constituent elements of primary EU law by the Court of Justice of the European Union (the Court or the CJEU) in the 1960s. This dichotomy is remarkable, not least because it is difficult to neatly disentangle fundamental freedoms from fundamental rights, as the former may well be seen as a subset of the latter. This contribution explores the doctrinal underpinnings of their existing similarities and differences as well as the interaction of both, in order to offer an explanation for the seemingly contradictory perception of both fundamental bases of primary EU law. In so doing, it will address the following questions: What is the relationship between fundamental rights and fundamental freedoms? To what extent do they limit or reinforce each other? Why has the CJEU not brought EU fundamental rights to bear in its jurisprudence on direct taxation thus far? Can or should the CJEU be more active in this respect? Thus, this contribution, first, briefly recounts the development of EU fundamental rights and fundamental freedoms and the doctrinal underpinnings of this development as a basis to analyse the scope of both components of primary law and their relationship to one another. Second, it analyses the similarities and relevant differences between fundamental rights and fundamental freedoms and suggests an answer to the question of the extent to which the fundamental freedoms can or should be considered to be fundamental rights. Finally, it assesses the application of fundamental rights in direct tax cases by looking at the clues the CJEU has left in the very little case law available with implications for this question. [less ▲]

Detailed reference viewed: 273 (10 UL)
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See detailTaxation in Benelux countries
Danescu, Elena UL

Scientific Conference (2019, June 20)

The aim of this paper is to perform a comparative historical analysis of the development and specific characteristics of taxation in Luxembourg, as developed in a multidimensional context – national ... [more ▼]

The aim of this paper is to perform a comparative historical analysis of the development and specific characteristics of taxation in Luxembourg, as developed in a multidimensional context – national (Luxembourg), regional (relations with traditional partners – Belgium and the Netherlands but also Germany and France), European (ECSC, EEC and EU) and international (OECD, GATT/WTO) – in the second half of the 20th century. The two aspects of taxation will be addressed: direct taxation (a prerogative of states) and indirect taxation (subject to international regulation). The time frame stretches from the end of the war (1944) to the Maastricht Treaty (1992). [less ▲]

Detailed reference viewed: 58 (0 UL)
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See detailTaxation in matching markets
Dupuy, Arnaud UL; Galichon, Alfred; Jaffe, Sonia et al

in International Economic Review (in press)

We analyze the effects of taxation in two-sided matching markets where agents have heterogeneous preferences over potential partners. Our model provides a continuous link between models of matching with ... [more ▼]

We analyze the effects of taxation in two-sided matching markets where agents have heterogeneous preferences over potential partners. Our model provides a continuous link between models of matching with and without transfers. Taxes generate inefficiency on the allocative margin, by changing who matches with whom. This allocative inefficiency can be non-monotonic, but is weakly increasing in the tax rate under linear taxation if each worker has negative non-pecuniary utility of working. We adapt existing econometric methods for markets without taxes to our setting, and estimate preferences in the college-coach football market. We show through simulations that standard methods inaccurately measure deadweight loss. [less ▲]

Detailed reference viewed: 77 (4 UL)
See detailTaxation of companies on capital gains on shares under domestic law, EU law and Tax Treaties, National Report Luxembourg
Köszeghy, Katarina UL; Simon, Georges

in Maisto, Guglielmo (Ed.) Taxation of companies on capital gains on shares under domestic law, EU law and Tax Treaties (2013)

Detailed reference viewed: 102 (4 UL)
See detailTaxation of Intercompany Dividend under Tax Treaties and EU Law, Natioal Report Luxembourg
Köszeghy, Katarina UL

in Maisto, Guglielmo (Ed.) Taxation of Intercompany Dividend under Tax Treaties and EU Law (2012)

Detailed reference viewed: 100 (4 UL)
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See detailThe Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy
Haslehner, Werner UL

in Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) Landmark Decisions of the ECJ in Direct Taxation (2015)

This contribution analyses the evolution of the case law of the European Court of Justice concerning the taxation of permanent establishments, from its very beginning with the famous "Avoir Fiscal ... [more ▼]

This contribution analyses the evolution of the case law of the European Court of Justice concerning the taxation of permanent establishments, from its very beginning with the famous "Avoir Fiscal" judgement of 1986. Taking that decision as a starting point, it traces its influence on the Court's direct tax jurisprudence over the subsequent three decades. It shows that, while most principles established by the Court back then are still alive in current doctrine, several elements of its reasoning have still not been resolved in a satisfactory manner, despite the explosion of cases on similar issues over the years. [less ▲]

Detailed reference viewed: 154 (4 UL)
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See detailTaxation of the Platform Economy: Challenges and Lessons for Social Security
Pantazatou, Aikaterini UL

in Becker, Ulrich; Chesalina, Olga (Eds.) Social Law 4.0: New Approaches for Ensuring Financing Social Security in the Digital Age (2021)

Detailed reference viewed: 30 (0 UL)
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See detailTaxation of the Sharing Economy in the EU
Pantazatou, Aikaterini UL

in Infranca, John; Davidson, Nestor; Finck, Michele (Eds.) The Cambridge Handbook of the Law of the Sharing Economy (2018)

Detailed reference viewed: 108 (4 UL)
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See detailThe Taxation of the Sharing Economy
Pantazatou, Aikaterini UL

in Haslehner, Werner; Kofler, Georg; Pantazatou, Aikaterini (Eds.) et al Tax and the Digital Economy: Challenges and Proposals for Reform (2019)

Detailed reference viewed: 79 (7 UL)