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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)
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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: 223 (7 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 ▲]

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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: 128 (2 UL)
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See detailTaxation and Value Creation
Haslehner, Werner UL; Lamensch, Marie

Book published by IBFD (2021)

The suggestion to “align international taxation with value creation” first emerged in the context of the OECD BEPS Project aimed at tackling aggressive tax planning strategies resulting in base erosion ... [more ▼]

The suggestion to “align international taxation with value creation” first emerged in the context of the OECD BEPS Project aimed at tackling aggressive tax planning strategies resulting in base erosion and profit shifting. The concept of “value creation” was then further relied on in the broader discussion that followed about the impact of digitalization on the global economy generally and the fair allocation of taxes between countries in this new environment. Although the idea – or the guiding principle – that profits should be taxed where economic activities occur and where value is expected to be created initially received a relatively large support, it rapidly became clear (at least to academics) that there would be no obvious answer to the question “where is value being created?” in a manner that would be relevant for (international) tax purposes, inter alia in view of the different models of value creation within corporate entities. Based on 9 thematic reports (offering an interdisciplinary discussion of the concept of value creation mostly from an international perspective) and on 23 national reports (focusing on the meaning of value creation in domestic tax law), this book seeks to contribute to the discussion on whether the concept of value creation is viable, both theoretically and in practice, as a criterion for the allocation of taxing rights under a modernized international tax framework. [less ▲]

Detailed reference viewed: 300 (4 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: 378 (11 UL)
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See detailTaxation change in Sub-saharan African gold mines
Bertinelli, Luisito UL; Bourgain, Arnaud UL; Zanaj, Skerdilajda UL

in Avom, Désiré; Ongo Nkoa, Bruno Emmanuel (Eds.) Pertinence des politiques publiques de développement en Afrique subsaharienne (2021)

In this paper, we analyze empirically the effects of tax changes on firms' profits in extractive industries. We estimate the effect of the profit tax and royalty on the extracting firms' declared profit ... [more ▼]

In this paper, we analyze empirically the effects of tax changes on firms' profits in extractive industries. We estimate the effect of the profit tax and royalty on the extracting firms' declared profit in African countries during the period spanning from 2007 to 2018. We use the Mining Intelligence database to constitute a panel of annual individual data from a database of 363 gold mines located in 21 Sub-Saharan African countries. We obtain an inverse relationship between the tax rate change of the two tax instruments and the profit of the firms. Our results illustrate the crucial role of cost overstatement. From a tax policy point of view, we underline the shortcomings of asymmetry of information for declared profit and consequently for government revenues. [less ▲]

Detailed reference viewed: 16 (4 UL)
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See detailTaxation in matching markets
Dupuy, Arnaud UL; Galichon, Alfred; Jaffe, Sonia et al

in International Economic Review (2020), 61(4), 1591-1634

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 ▲]

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See detailTaxation in the BE-NE-Lux countries – a comparative analysis
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: 123 (1 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: 142 (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: 126 (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: 188 (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: 78 (3 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: 142 (5 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: 130 (8 UL)
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See detailTaxation, data and destination - An analysis of destination-based taxation from the perspective of tax principles and data protection regulation
Sinnig, Julia UL

in Cahiers de fiscalité luxembourgeoise et européenne (2022), 1(1), 183-195

Detailed reference viewed: 10 (0 UL)
See detailTaxation, Data and Destination - An Analysis of the Compatibility of a Digitalized Destination-Based Corporate Tax and a Destination-Based Cash-Flow Tax with International and EU Tax and Data Protection Law Frameworks
Sinnig, Julia Ruth UL

Doctoral thesis (2020)

The digitalized economy poses challenges and issues to traditional corporate taxation that require modifications in the way companies are taxed under international tax law. The thesis discusses two tax ... [more ▼]

The digitalized economy poses challenges and issues to traditional corporate taxation that require modifications in the way companies are taxed under international tax law. The thesis discusses two tax proposals to face some of the main issues, such as the intangibility of business assets and operations, the lack of physical presence of businesses in market jurisdictions, as well as non-taxation under both corporate income tax and value added tax in these jurisdictions. One of the tax proposals is the destination-based cash-flow tax that has been elaborated on mainly in economic literature. The other proposal has been drafted by the author and is named "digitalized destination-based corporate tax". The thesis analyzes the business and legal context in which the two taxes would operate: beyond the testing of the two model taxes against several digitalized business models, the relevant legal frameworks known in taxation and composed by double taxation conventions, EU law and WTO law are analyzed. Moreover, considering that the place of destination is determined by reference to the place of customers or users, corporate taxpayers likely need to collect and process (personal) data of these third parties in order to determine their place of tax liability. Thus, the thesis also examines potential data protection law interferences. [less ▲]

Detailed reference viewed: 145 (10 UL)
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See detailTaxes and declared profits: evidence from gold mines in Africa
Zanaj, Skerdilajda UL; Bourgain, Arnaud UL; Zanaj, Skerdilajda UL

in Resources Policy (2022), 78

In this paper, we analyze the effects of tax changes on the declared profits of extractive firms. We consider a country that levies a profit tax and a royalty on the profits of extractive firms to ... [more ▼]

In this paper, we analyze the effects of tax changes on the declared profits of extractive firms. We consider a country that levies a profit tax and a royalty on the profits of extractive firms to maximize its tax revenues. Mining companies located in the country engage in overstating extractive costs to reduce their taxable income. We show that the higher taxes, the lower the declared profit. Then, we estimate the effect of the change of profit taxes and royalties on the extracting firms’ profit in African countries during the period spanning from 2007 to <br />2018. We employ the Mining Intelligence database to constitute an individual data panel of gold mines located in Sub-Saharan countries. Our empirical findings also suggest an inverse relationship between the tax rate change of the tax instruments and the declared profit of the firms. This link indicates that firms decide on how much profit to declare depending on the tax levels. [less ▲]

Detailed reference viewed: 45 (6 UL)
See detailTaxing Data-driven Business: Toward Datapoint Pricing
Zetzsche, Dirk Andreas UL; Anker-Sorensen, L.

in World Tax Journal (2021)

Detailed reference viewed: 25 (1 UL)