CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW

This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of the double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but the main question is, that how can the European tax law connect to the international tax law? The European tax law is one part of the international tax law, it contents the 27 Member State’s national tax law, and their legal sources and own solutions of the international tax law’s conflicts. Furthermore in one hand the international tax conflicts are originated from the international and European tax law, but in second hand the international and European tax law is a legal-field, which gives solution for these conflicts and for the international tax problems. What kind of conflicts have the international and European tax law, and what kind of solutions have in the European tax law? This study try to show the most knowing international tax conflicts- as double taxation, tax evasion, tax discrimination - and the relief from it, the solutions and answers of the European tax law, like legal sources of the European tax law, and the cases of the European Court of Justice.international tax law, European tax law, tax discrimination, double taxation, avoidance of the double taxation, tax conflicts, tax cases, European Court of Justice.

Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy

The purpose of this paper is to present some challenges regarding the concepts “permanent establishment” (PE) and “fixed establishment” (FE) in the context of the subsidiary and the digital economy. These issues are some of the most discussed topics in the field of international and European tax law, which determines their relevance and growing research and practical interest

The procedural cross-examination models in the european tax law

L’obiettivo del presente studio è quello di verificare se il modello di contraddittorio tributario sia riconducibile ad uno dei modelli esistenti, oppure se quello tributario integri un modello autonomo e distinto per struttura e funzione. Insomma, quello che il presente contributo vuole fare emergere sono le ragioni e le conseguenze della riconducibilità o meno del modello di contraddittorio tributario ad uno dei modelli suddetti (processuale, amministrativo ed europeo). In questa prospettiva, sembra affermarsi la tesi che vuole il contraddittorio quale interesse legittimo strumentale, nel senso di ritenere l’istituto quale primaria espressione dell’interesse ad una buona amministrazione. Così, il contraddittorio finisce per assurgere a garanzia di imparzialità dell’agire amministrativo, ossia ad elemento essenziale ed imprescindibile, rectius connaturato alla struttura, del procedimento di attuazione del tributo.The objective of this study is to see if the right to be heard is traced back to one of the existing models of cross-examination, or if that constitutes as distinct and separate model for structure and function. In this perspective, it seems to be taking the view the cross-examination as a primary expression of interest to good administration. Thus, the right to be heard ends to rise to administrative action guarantee impartiality, i.e. to a essential element, or rather inherent to the structure, of the implementation of tax procedure

Tax Seminar I on Relevant Issues Related to the Permanent Establishment in the Light of the OECD Model Tax Convention on Income and Capital

A tax seminar for students following the LL.M course in International and European Tax Law was held at the Faculty of Arts and Social Sciences of Maastricht University on 11 December, 2013. The objective of this seminar was to provide the students with additional information and insights on the permanent establishment (PE) concept in preparation for their upcoming exam and, at the same time, give them a deeper understanding of the current developments in this area. Dr Marcel Schaper, assistant professor of law at Maastricht University, welcomed the speakers as well as the participating students and gave a brief introduction to the subject of the seminar. The seminar featured two presentations given by Mr Andreas Perdelwitz, principal research associate in the International Bureau of Fiscal Documentation (IBFD) European Knowledge Group, and Ms Oana Popa, senior research associate in the IBFD.