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Full-Text Articles in Law
Destination-Based Cash-Flow Taxation: A Critical Appraisal, Wei Cui
Destination-Based Cash-Flow Taxation: A Critical Appraisal, Wei Cui
Wei Cui
This Article offers the first comprehensive appraisal in both the legal and economic literatures of proposals for adopting destination-based cash flow taxation (DCFT) of multinational corporations. The DCFT was a key recommendation for reforming corporate taxation in the U.K., and has subsequently attracted wide attention as a way to fundamentally reform international taxation in the U.S., Europe and elsewhere. The core intuition of the DCFT is to tax profits earned by mobile capital by reference to immobile factors. I distinguish three versions of the DCFT for implementing this intuition: 1. formulary apportionment of business profits by reference to locations of …
The Interaction Of Tax And Non-Tax Treaties, Robert A. Green
The Interaction Of Tax And Non-Tax Treaties, Robert A. Green
Robert A. Green
This background note consists of two parts. Part one provides an overview of the extent to which tax matters are currently covered in non-tax treaties. This discussion focuses on the general agreement on tariffs and trade (GATT)/World Trade Organization (WTO) agreement and the North American free trade agreement (NAFTA) (which cover direct tax measures only to a limited extent) and the European Community (EC) treaty (which covers direct tax measures more broadly). Part two outlines the issues raised when tax matters are covered in non-tax treaties.
Value In The Eye Of The Beholder: The Valuation Of Intangibles For Transfer Pricing Purposes, Yariv Brauner
Value In The Eye Of The Beholder: The Valuation Of Intangibles For Transfer Pricing Purposes, Yariv Brauner
Yariv Brauner
This article assesses the desirability of our current, arms' length based, transfer pricing regime by analyzing its theoretical and practical effectiveness in application to transfers of intangibles. A detailed analysis of the practice of valuation of intangibles, which is the key component in the application of this regime, exposes its weaknesses that result in undesirable market incentives. These incentives create a strong bias in favor of large multinational enterprises, yet, even if one favored such bias, it is achieved using an uncontrollable, costly and wasteful legal mechanism. The article particularly criticizes the regime's disregard of the unique characteristics of intangibles …
Justifications And Proportionality: An Analysis Of The Ecj's Assessment Of National Rules For The Prevention Of Tax Avoidance, Maria Hilling
Justifications And Proportionality: An Analysis Of The Ecj's Assessment Of National Rules For The Prevention Of Tax Avoidance, Maria Hilling
Maria Hilling
This article deals with the limitations imposed by the Treaty on the Functioning of the European Union (TFEU) on Member States´right to prevent tax avoidance and protect national tax bases. It focuses on some recent ECJ case law developments. One central question concerns the implications of the legal situation for Member States´ tax legislators.
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Rättfärdigandegrunden Att Upprätthålla Den Väl Avvägda Fördelningen Av Beskattningsrätten, Maria Hilling
Maria Hilling
No abstract provided.
Foreign Administrative Law And International Taxation: A Case Study Of Tax Treaty Implementation In China, Wei Cui
Wei Cui
U.S. taxpayers and the IRS increasingly have to take into account the interactions between U.S. and foreign laws, but they have paid little attention to the administrative law backgrounds of foreign tax laws. In a growing range of cases, the need for such attention has become urgent. This Article describes a novel class of cases encountered by U.S. taxpayers that emanate from tax treaty implementation in China. In these cases, U.S. (and other foreign) investors face certain rules that conflict with common treaty interpretations, and that, at the same time, are not legally binding under Chinese domestic law. The question …
Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold
Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold
Hugh J. Ault
This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a …
Oecd Project On Harmful Tax Practices, Hugh J. Ault
Oecd Project On Harmful Tax Practices, Hugh J. Ault
Hugh J. Ault
Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on Tax Competition, organized by the European Tax College and held at Tilburg University, the Netherlands.
Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Förenlighet Med Eg-Fördragets Regler Om Fri Rörlighet, Maria Hilling
Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Förenlighet Med Eg-Fördragets Regler Om Fri Rörlighet, Maria Hilling
Maria Hilling
The focus of this article is the compatibility of tax treaty provisions with free movement law.
Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Inverkan Vid Prövning Av Interna Skattereglers Förenlighet Med Den Fria Rörligheten, Maria Hilling
Maria Hilling
This article deals with ECJ case law where tax treaties have been involved. The questions answered are connected to the implications of a tax treaty on the ECJ´s assessement of whether domestic tax legislation is in conflict with the treaty provisions on free movement.