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Frontmatter -- Contents -- Preface -- Part One -- 1. The Essence of the Concept of the Principles of Regular Accounting -- 2. The Principles of Regular Accounting Viewed as Moral Obligations of a Positive Law -- 3. The Principle of "Timeliness" -- 4. The Principle of "Materiality" and Its Criticism -- Part Two -- 5. Erroneous Theories of Dr. Kotaro Tanaka -- 6. Critical Review of the Opinions of Respectable Japanese Scholars: Part I -- 7. Critical Review of the Opinions of Respectable Japanese Scholars: Part II -- 8. Fair Accounting Practice in the Commercial Code of Japan -- Part Three -- 9. Calculation Regulations in the Federal Republic of Germany: Part I -- 10. Calculation Regulations in the Federal Republic of Germany: Part II -- 11. Calculation Regulations in the Federal Republic of Germany: Part III -- 12. The Formation of an Especially Close Connection between Civil Law and the Tax Laws -- 13. The Calculation Regulations in the United States and England -- Part Four -- 14. The Problems of the Fourth EC Guideline and the Seventh EC Guideline -- 15. Problems Relating to Union Europeenne des Experts Comptables, Economiques et Financiers (U.E.C.) -- 16. The Problem of the "Declaration of Completeness" -- 17. Principles of Regular Bookkeeping and Electronic Data Processing -- References -- Index

ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto -- Double taxation and EC law / Michael Lang -- Nondiscrimination from the perspective of the OECD model and the EC treaty: structural and conceptual issues / Kees van Raad -- The US Supreme Court's state tax jurisprudence: a template for comparison / Walter Hellerstein -- The long shadow of history: sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the US and the EU / Charles E. McLure, Jr. -- Tax discrimination: a comparative analysis of US and EU approaches / Tracy A. Kaye -- Income tax discrimination and the political and economic integration of Europe / Michael J. Graetz and Alvin C. Warren, Jr. -- The future of non-discrimination: direct taxation in community law / Michel Aujean -- The future of the principle of non-discrimination in the EU: towards a right to most favored nation treatment and a prohibition of double burdens? / Servaas van Thiel -- Most favored nation principle and internal market: some afterthoughts to case D / Albert J. R(c)Þdler -- US tax treaty policy and the European Court of Justice / Ruth Mason -- What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah

Peut-on contester son niveau d'imposition en arguant du caractère confiscatoire du prélèvement ? La réponse est aujourd'hui négative, du moins sous cette forme-là. L'impôt confiscatoire défini, hors du cadre de la sanction, comme un prélèvement dont la nature ou le niveau serait manifestement excessif, a pourtant connu une évolution récente florissante. Si le Conseil constitutionnel français a progressivement décidé de fonder l'exigence d'un impôt non-confiscatoire sur le principe d'égalité devant les charges publiques, il semble difficile de concevoir un impôt confiscatoire sans référence au droit de propriété, référence qui permettrait de donner toute sa vigueur à cette exigence. Quoi qu'il en soit, de notables évolutions sont à attendre en ce qui concerne l'exigence d'un impôt non-confiscatoire. Déjà ouvert aux praticiens par le biais de la question prioritaire de constitutionnalité, ce nouvel outil contentieux est incontestablement appelé à se développer. Cet ouvrage retrace la genèse de la notion d'impôt confiscatoire en droit français et la compare avec les évolutions de la jurisprudence internationale. Il tente de dégager un équilibre entre principe d'égalité devant l'impôt et droit de propriété. Il intéresse les cadres et dirigeants d'entreprise, les magistrats et fiscalistes. Ingénieur civil de l'École des Mines de Paris ; Diplômé d'HEC Paris ; Diplômé de l'Université Paris II-Panthéon-Assas.

International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a comprehensive analysis of EU tax legislation and ECJ tax jurisprudence from 1958 to 2007, we show that at the same time, the EU exerts considerable regulatory control over the member states' taxing power and imposes tighter constraints on member state taxes than the US federal government imposes on state taxation. These findings contradict the standard account of the EU as a regulatory polity which specializes in apolitical issues of market creation and leaves political issues to the member states: despite strong safeguards, the EU massively regulates the highly salient issue of member state taxation.

Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional. Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory

14.4 The Australian GST Compared to the Cook Islands VAT14.5 Likely Outcomes of Australiaâ#x80;#x99;s GST; Chapter Fifteenâ#x80;#x94;A Better Plan: Alternatives and Solutions to the Problems of the Australian GST System; 15.1 Introduction; 15.2 Alternatives; 15.3 Conclusion; Part III A CRITICAL ANALYSIS OF TAX AVOIDANCE SCHEMES IN AUSTRALIA; Chapter Sixteenâ#x80;#x94;Introduction; 16.1 Overview; 16.2 Australian Domestic Tax Avoidance Countermeasures (GAARS); Section Aâ#x80;#x94;Australian Domestic Tax Avoidance Countermeasures; Chapter Seventeenâ#x80;#x94;The Legislative Background to Tax Reducing Structures; 17.1 Introduction.

"These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China."

"This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science"--