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A Journey Through European and International Taxation

Liber Amicorum in Honour of Peter Essers

Gebonden Engels 2024 1e druk 9789403531977
€ 144,39
Levertijd ± 11 werkdagen
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About this book:

A Journey Through European and International Taxation is a widely ranging festschrift in which thirty-six prominent tax scholars from all across Europe examine the legacy of the renowned tax scholar Peter Essers' research interests from the more prominent philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. To some extent, because of his overlapping careers in academia and politics, Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society'.

What's in this book:

The book's magnificent overview of the most relevant technical and policy aspects of European and international taxation includes extensively analysed chapters on the following topics and issues:

  • developing sustainable corporate tax governance;
  • tax whistleblowing;
  • transfer pricing;
  • balancing qualitative and quantitative approaches to tax research;
  • necessity to reach something close to ‘equal treatment' between the upper and lower social classes;
  • consent and democracy;
  • tax rebellions;
  • tax evasion and tax avoidance;
  • taxation of cross-border remote workers and their employers;
  • mitigation of double taxation of income earned by entertainers and sportspersons; and
  • the international tax treaty network.

How this will help you:

More than a homage to this scholar's far-reaching contributions, this book is phenomenal for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be vital to tax practitioners, policymakers, tax consultants, academics, and interested researchers in economics, political science, and sociology.

Lezersrecensies

Wees de eerste die een lezersrecensie schrijft!

Over Eric Kemmeren

Professor of international tax law and international taxation at and chairman of the Tax Economics Department of the Fiscal Institute Tilburg of Tilburg University, the Netherlands and member of the board of the European Tax College.

Andere boeken door Eric Kemmeren

Inhoudsopgave

Editors
Contributors

Preface

PART I
History of Taxation

CHAPTER 1
Writing Tax History
Wolfgang Schön
CHAPTER 2
Twenty-Five Years of EATLP
Bertil Wiman
CHAPTER 3
Taxing Wartime Profits: Belgian Measures at the End of World War II
Niels Bammens
CHAPTER 4
Lessons from the Negotiations of the Franco-Dutch Convention Signed in 1949
Marilyne Sadowsky

PART II
Politics of Taxation

CHAPTER 5
Value Imperialism and Global Tax Policy: A Plea for a Meta Regime
Peter Hongler
CHAPTER 6
(Re)considering the Legitimacy of International Tax Standards: A Proposal for (Re)formulation
F. Alfredo García Prats
CHAPTER 7
Citizens’ Initiatives in Tax Matters: A Glimpse of EU Law and French Constitutional Law
Daniel Gutmann
CHAPTER 8
Ten Years into the BEPS Project: A Snapshot of Legitimacy and Justice in International Tax Lawmaking
Rita Szudoczky
CHAPTER 9
The Desired and the Actual Role of Public Consultations in Tax Lawmaking in Poland
Wlodzimierz Nykiel, Ziemowit Kukulski & Malgorzata Sek

PART III
General Notions of Taxation

CHAPTER 10
Cameleon Taxation
Daniel Deak
CHAPTER 11
Developing Sustainable Corporate Tax Governance
Hans Gribnau
CHAPTER 12
Recognition of Inflation in Income Tax Law
Roman Seer
CHAPTER 13
The Notion of Income from Capital: Twenty Years Later
Johanna Hey
CHAPTER 14
The Ability-to-Pay Principle in Hungarian Context
István Simon
CHAPTER 15
The Taxation of Pension in Italy
Eugenio Ruggiero
Afgekapt op 61 regels

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          A Journey Through European and International Taxation