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Towards Mandatory E-Invoicing for VAT and a Common Clearance System: Rich Pickings from Embracing Technology! 向增值税强制电子发票和共同清关制度迈进:拥抱科技带来的丰富收获!
IF 0.6
EC Tax Review Pub Date : 2021-05-01 DOI: 10.54648/ecta2021010
R. Ismer
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引用次数: 0
Designing a Harmonized EU-GloBE in Compliance with Fundamental Freedoms 设计一个符合基本自由的统一欧盟全球经济共同体
IF 0.6
EC Tax Review Pub Date : 2021-05-01 DOI: 10.54648/ecta2021015
J. Englisch
{"title":"Designing a Harmonized EU-GloBE in Compliance with Fundamental Freedoms","authors":"J. Englisch","doi":"10.54648/ecta2021015","DOIUrl":"https://doi.org/10.54648/ecta2021015","url":null,"abstract":"","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45622403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Editorial: The Future of Digital Services Taxes 社论:数字服务税的未来
IF 0.6
EC Tax Review Pub Date : 2021-03-01 DOI: 10.54648/ecta2021006
G. Kofler
{"title":"Editorial: The Future of Digital Services Taxes","authors":"G. Kofler","doi":"10.54648/ecta2021006","DOIUrl":"https://doi.org/10.54648/ecta2021006","url":null,"abstract":"","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48425967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
A New (Circular) Economy: A New Special Arrangement for Second-Hand Goods! 新(循环)经济:对二手商品的新特别安排!
IF 0.6
EC Tax Review Pub Date : 2021-03-01 DOI: 10.54648/ecta2021008
Madeleine Merkx
{"title":"A New (Circular) Economy: A New Special Arrangement for Second-Hand Goods!","authors":"Madeleine Merkx","doi":"10.54648/ecta2021008","DOIUrl":"https://doi.org/10.54648/ecta2021008","url":null,"abstract":"The EU’s ambition is to achieve a fully circular economy by 2050. The aim of a circular economy is to generate as little waste as possible. A circular organization of the production and distribution chain does not fit well within the European VAT system, which takes the linear production and distribution chain as its starting point. A special VAT regime, the special arrangement for secondhand goods, is necessary to deal with the return of products from the consumer sphere to the productive sphere. Since within a circular economy goods return more often from the consumer sphere to the productive sphere, the special arrangement for secondhand goods is likely to become more important. In this article the author addresses the special arrangement for second-hand goods both in a domestic and an international situation. The author addresses issues within the current arrangement and discusses solutions to improve the special arrangement to make it a better fit for the circular economy.\u0000second-hand goods, circular economy, special arrangement, accumulation, movable property, distance sales, intra-Community acquisition, taxable dealer, profit margin, one Stop Shop","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43422780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Development of the Doctrine of Abuse of Law and the Danish Cases: Time to Shift the Focus from Non-Genuine Arrangements to Single (Abusive) Transactions? 法律滥用原则的发展与丹麦案例:是时候将焦点从非真实安排转向单一(滥用)交易?
IF 0.6
EC Tax Review Pub Date : 2021-03-01 DOI: 10.54648/ecta2021009
Francesco Cannas, Andrea Ballancin
{"title":"The Development of the Doctrine of Abuse of Law and the Danish Cases: Time to Shift the Focus from Non-Genuine Arrangements to Single (Abusive) Transactions?","authors":"Francesco Cannas, Andrea Ballancin","doi":"10.54648/ecta2021009","DOIUrl":"https://doi.org/10.54648/ecta2021009","url":null,"abstract":"The article first retraces the history of the standards adopted under the EU abuse of law doctrine to identify abusive conduct executed by the taxpayer. Then, the authors progress from the differences between the rules contained in the Anti-Tax Avoidance Directive (ATAD) and the findings of the CJEU in the Danish Cases, which constitute the last steps of that history, and elaborate on some proposals in order to update the former in light of the judges’ findings. They propose shifting the focus from non-genuine arrangements to single (potentially abusive) transactions, also taking into consideration the criteria relied upon in transfer pricing and controlled foreign company (CFC) legislation to ascertain whether economic substance is present.\u0000abuse of law, ATAD, Danish Cases, GAAR, arrangement, transaction, fundamental freedoms, genuinity, artificiality, transfer pricing.","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43290667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’ 苹果和橙子之间:欧盟普通法院对“苹果案”的裁决
IF 0.6
EC Tax Review Pub Date : 2021-03-01 DOI: 10.54648/ecta2021007
L. Parada
{"title":"Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’","authors":"L. Parada","doi":"10.54648/ecta2021007","DOIUrl":"https://doi.org/10.54648/ecta2021007","url":null,"abstract":"This contribution provides a brief summary of the EU General Court’s decision in the joined state aid cases T-778/16 and T-892/16 (‘Apple case’) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm’s length standard as an ‘allocation benchmark’ and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court’s decision, namely the use of state aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards ‘stateless income’.\u0000Apple case, state aid, arm’s length, profit allocation, TNMM, selectivity, comparability, TP guidelines, stateless income, tax avoidance","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42042574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU Initiatives 经合组织和欧盟倡议下的共享和Gig经济平台报告新规则
IF 0.6
EC Tax Review Pub Date : 2021-01-01 DOI: 10.54648/ecta2021004
G. Beretta
{"title":"The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU Initiatives","authors":"G. Beretta","doi":"10.54648/ecta2021004","DOIUrl":"https://doi.org/10.54648/ecta2021004","url":null,"abstract":"During 2020, the OECD and the EU Commission have separately unveiled two proposals both laying down new rules for reporting of tax information by sharing and gig economy platforms. Although the template used for tax reporting by sharing and gig economy platforms is nearly the same, some differences can be noted by a close reading and comparison of the text under the two initiatives. In this article, the author analyses the new rules for reporting by sharing and gig economy platforms that the OECD and the EU have separately released in the first half of 2020, retraces the common rationale behind the proposed introduction of the new rules, and explains similarities and differences existing between the two initiatives.\u0000Tax information reporting, Digital platform, Sharing economy, Gig economy, OECD, European Commission","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43572352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Is There a Special Enforced Tax Collection Regime Under the ECtHR Case Law? 《欧洲人权法院判例法》下是否有特别的强制征税制度?
IF 0.6
EC Tax Review Pub Date : 2021-01-01 DOI: 10.54648/ecta2021005
Barış Bahçeci
{"title":"Is There a Special Enforced Tax Collection Regime Under the ECtHR Case Law?","authors":"Barış Bahçeci","doi":"10.54648/ecta2021005","DOIUrl":"https://doi.org/10.54648/ecta2021005","url":null,"abstract":"This article examines the extent to which the European Court of Human Rights (ECtHR) takes into account the privileged nature of tax claims in enforced collection proceedings. Conducted within the framework of the right to property, the aim is to find a response to this question: Does the ECtHR case law allow for a special regime in enforced debt collection proceedings? A definitive answer to such a question requires a comparison between Court judgments on tax debts and non-tax debts. Under both the lawfulness and legitimate aims tests, no distinction appears between these two types of debt. On the other hand, under the proportionality test, the Court generally grants a wide margin of appreciation to States Parties. In this respect, two different dimensions are encountered, namely, the tax collector versus tax debtor and the tax collector versus other creditors. While the ECtHR does not allow differences between the collection regimes of non-tax debts in the former relationship, it appears that in the latter, the Court maintains the privileged status granted to the tax collector in domestic law. However, this privileged status is not unique to tax debts. Therefore, the article concludes that there is no special status for the tax debt enforcement regime under a comparison with non-tax debts.\u0000Tax information reporting, Digital platform, Sharing economy, Gig economy, OECD, European Commission","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41932888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The DAC7 Proposal and Reporting Obligation for Online Platforms DAC7提案和在线平台的报告义务
IF 0.6
EC Tax Review Pub Date : 2021-01-01 DOI: 10.54648/ecta2021003
S. Stevens, J.T. van Wamelen
{"title":"The DAC7 Proposal and Reporting Obligation for Online Platforms","authors":"S. Stevens, J.T. van Wamelen","doi":"10.54648/ecta2021003","DOIUrl":"https://doi.org/10.54648/ecta2021003","url":null,"abstract":"On 15 July 2020, the EU Commission published a proposal for a directive amending, for the sixth time, Directive 2011/16/EU on administrative cooperation in the field of taxation. The DAC7 Proposal extends EU tax transparency rules to digital platforms. It is proposed that EU Member States will automatically exchange information on income generated by sellers on digital platforms. The authors discuss the content of the DAC7 proposal and try to assess whether it is necessary and proportionate. With respect to proportionality, the authors look in particular at the administrative costs and privacy aspects of the proposal but also consider the consequences for a level playing field for companies. Throughout the article, the authors examine whether the proposal is sufficiently clear.\u0000DAC7, online, platforms, e-commerce, automatic information exchange, EU legislation, Platform Operators, Reportable Seller, GDPR, level playing field, digitalization","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47599407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested? COVID-19国家援助计划中包含的“避税天堂”条件:可以测试吗?
IF 0.6
EC Tax Review Pub Date : 2021-01-01 DOI: 10.54648/ecta2021001
E. Kemmeren
{"title":"‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested?","authors":"E. Kemmeren","doi":"10.54648/ecta2021001","DOIUrl":"https://doi.org/10.54648/ecta2021001","url":null,"abstract":"Kemmeren offers insights whether the condition of making COVID-19 State aid dependent on the absence of links to tax havens be tested against fundamental freedoms The author adheres to a traditional legal methodology This methodology makes it possible to acquire a more complete understanding of the possible impact of fundamental freedoms on conditions to provide COVID-19 State aid, more specifically on tax haven conditions For the descriptions, analyses, and evaluations, the author has used sources of law, including national tax law, treaties, global issues (e g global principles in redistributive justice), legislative history, technical explanations, case law, decisions, statements of practice, public rulings, and literature","PeriodicalId":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.6,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42861628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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