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See detailTax Evasion and the Minimum Wage
Sándor, László UL

Speeches/Talks (2020)

Detailed reference viewed: 19 (0 UL)
See detailTax Evasion and the Minimum Wage
Sándor, László UL

Speeches/Talks (2019)

Detailed reference viewed: 22 (0 UL)
See detail"Tax Evasion and the Minimum Wage"
Sándor, László UL

Speeches/Talks (2020)

Detailed reference viewed: 29 (0 UL)
Peer Reviewed
See detailTax havens compliance with international standards: a temporal perspective
Zanaj, Skerdilajda UL

Scientific Conference (2016, July)

Detailed reference viewed: 60 (2 UL)
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See detailTax havens compliance with international standards: a temporal perspective
Zanaj, Skerdilajda UL; Pieretti, Patrice UL; pulina, giuseppe

E-print/Working paper (2016)

Detailed reference viewed: 96 (2 UL)
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See detailTax havens under international pressure: a game theoretical approach
Pulina, Giuseppe UL

Doctoral thesis (2017)

Detailed reference viewed: 89 (24 UL)
See detailTax havens under pressure: How do they react?
Pieretti, Patrice UL; Pulina, Giuseppe UL

Scientific Conference (2014, July)

Detailed reference viewed: 147 (30 UL)
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See detailTax Incentives and Public Finance in Response to Natural Disasters: a Comparative Assessment of Austria and Germany
Haslehner, Werner UL

in Basilavecchia, Massimo; Del Federico, Lorenzo; Mastellone, Pietro (Eds.) Tax Implications of Natural Disasters and Pollution (2015)

Austria and Germany have introduced a number of legal measures to cope with natural disaster events. Considering the similarity of the risks both countries face, coupled with their close socio-economic ... [more ▼]

Austria and Germany have introduced a number of legal measures to cope with natural disaster events. Considering the similarity of the risks both countries face, coupled with their close socio-economic, cultural, and legal ties, it is hardly surprising that both countries have also taken comparable approaches to address these risks. Once the veil of the existing similarities has been pierced, however, a number of differences in detail become visible, which provide a basis for an in-depth discussion on the options available to States in dealing with the financial and economic hardship caused by natural disasters to both individuals and businesses. It is the purpose of this contribution to present and analyse the multitude of measures taken by both countries, to draw a comparison between the approaches and to pinpoint various differences, in the hope that this exercise allows the reader to draw conclusions on the available options for aid policy and their respective merits. To this end, the contribution is divided into three main sections. The first part analyses the legal framework for direct financial transfers to disaster victims and tries to contrast both countries approaches with possible alternatives. The second part addresses the various tax relief mechanisms available in both countries and critically considers the interaction of these measures with the provision of direct financial aid. The third part provides a brief overview over the EU Commission’s assessment of both types of measures against the backdrop of EU State Aid rules. A short summary of results concludes the contribution. [less ▲]

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See detailTax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
Bertinelli, Luisito UL; Bourgain, Arnaud UL

in Economics Bulletin (2016), 36(3), 1805-1810

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results ... [more ▼]

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms. [less ▲]

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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 ▲]

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See detailTax Regulation of the Tobacco Products Market in the Conditions of its Transformation
Koshchuk, Tetiana; Korotun, Volodymyr; Novytska, Nadiia UL et al

Book published by University of the State Fiscal Service of Ukraine (2020)

This work covers the challenges of excise duty collection from tobacco products and nicotine-containing products, driven by the tobacco market development. It also studies the in-depth theoretical basis ... [more ▼]

This work covers the challenges of excise duty collection from tobacco products and nicotine-containing products, driven by the tobacco market development. It also studies the in-depth theoretical basis of excise taxation of heated tobacco products and e-cigarettes in the context of achieving fiscal and regulatory goals. It describes the types and general approaches to the classification of novel tobacco products and nicotine-containing products. This research determines the tendencies and features of excise duty collection from heated tobacco products and e-cigarettes in EU countries in terms of broader distribution of these products on national markets. It describes specific aspects of the tobacco products excise policy in Moldova and Georgia. It also analyzes the specifics of the transformation of domestic tobacco products market due to the high excise duty burden carried by these products. The work also proposes ways of improving excise taxation of heated tobacco products and e-cigarettes in Ukraine to pump up the budget and regulate the tobacco market development. The survey findings can be useful to the state agencies and a broad range of other stakeholders when developing proposals regarding the formation and implementation of the excise policy for tobacco products and alternatives [less ▲]

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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: 190 (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: 132 (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: 115 (5 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: 192 (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: 137 (16 UL)