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Aikaterini Titi - The Right to Regulate in International Investment Law

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Aikaterini Titi

The Right to Regulate in International Investment Law

Series: Studien zum Internationalen Investitionsrecht

Volume 10 2014

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Taxation S. 211-216

„… with regard to taxation.The foregoing discussion has sought to demonstrate that taxation belongsto a …” „… excellence.TaxationTaxation matters belong to a nationally sensitive pocket of public policy,that of a state’s fiscal policy …” „… contain a generalexception leaving taxation matters outside their scope and so shielding taxmeasures from …”

Essential security interests S. 206-211

„… security, taxation and cultural diversity offerexamples of clauses that generally discard the chapeau and …” „… formulation of this type of clause, this exception par excellence.TaxationTaxation matters belong to a …” „… leaving taxation matters outside their scope and so shielding taxmeasures from obligations arising out of …”

Introduction S. 216-219

„… with regard to taxation.The foregoing discussion has sought to demonstrate that taxation belongsto a …”

Expropriation S. 281-288

„… , public morality, taxation, and the environment1533. But any mention of the police powers doctrine would …” „… disadvantage resulting from bona fide general taxation, regulation, forfeiture for crime,or other action of the …”

Index S. 375-376

„… etseq.Sovereign wealth funds 81, 84-87,299Taxation 211-216Temporary safeguards 157 et seq.Transfers of capital 155 …”

The right to regulate and the contingent standards of treatment: most-favoured-nation treatment and national treatment S. 126-143

„… investors of third States by virtue of anagreement for the avoidance of double taxation in the field of …” „… taxes on incomeand assets or other agreements regarding matters of taxation.(5) This Article shall not …” „… the contingent standards and taxation684. The 2008 UK Model BIT refers to ‘any existing or future …”

List of principal abbreviations S. 15-18

„… Int’l L J Cornell International Law JournalCSR Corporate Social ResponsibilityDTT Double Taxation …”

Titelei/Inhaltsverzeichnis S. 2-14

„… by subjectIX. 206Essential security interestsA. 206TaxationB. 211Cultural diversityC. 216Introduction …”

Some developments at the bilateral level S. 58-61

„… , exceptions to expropriation229, prudential regulation230, culture231and taxation232, a self-judging security …”

Bibliography S. 305-330

„… on Foreign DirectInvestment: Bilateral Investment Treaties, Double Taxation Treaties, and …” „… & Geneva: UNUNCTAD (2000b), Taxation, UNCTAD/ITE/IIT/16, UNCTAD IIA Series, NY & Geneva: UNUNCTAD (2000c …” „… ), Coverage of Taxation under Modern InvestmentTreaties, in Muchlinski, P., Ortino, F. and Schreuer, C. (eds …”

‘Declaratory’ right to regulate S. 111-115

„… , Double Taxation Treaties, and Investment Flows, NY: OUP, p. 38.572 Newcombe, A. and Paradell, L. (2009 …”

The fair and equitable treatment S. 276-281

„… , public morality, taxation, and the environment1533. But any mention of the police powers doctrine would …”

The right to regulate and the preamble S. 115-122

„… , Double Taxation Treaties, and Investment Flows, NY: OUP, p. 38.572 Newcombe, A. and Paradell, L. (2009 …”

Introduction S. 19-31

„… , namely essential security interests, taxation and cultural diversity. Pursuing the exploration of the …”

General regulatory clauses and the public interest (‘General exceptions’ modelled after Article XX GATT or the right to regulate by subject: the public interest) S. 173-188

„… national security exceptions, exceptions relating to taxation measures orcultural diversity, or generally …”

doi.org/10.5771/9783845251783

Marcus Peter - Multilateral Rules on Cross-Border Investment and the World Trade Organisation

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Marcus Peter

Multilateral Rules on Cross-Border Investment and the World Trade Organisation

Series: Saarbrücker Studien zum Internationalen Recht

Volume 42 2009

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Taxation S. 67-68

„… principles in the Agreement.VII. TaxationThe issue of taxation of international investments has a material …” „… asset and what use of these assets400 should be subject to what kind of taxation. And secondly, what tax …” „… jurisdiction or even jurisdictions (double taxation) apply to the foreign investment transaction at hand. Other …”

Home Country of Investment S. 76-77

„… of negotiations. In taking into consideration taxation and innovation aspects, home countries might …” „… . It appears difficult and essential to develop rules deciding on taxation referring to the companies …” „… double taxation treaties between countries mainly does this. Nevertheless, the interaction of these …”

Transparency S. 68-69

„… questions, especially to avoid double taxation for investors, bilateral investment treaties are often …” „… accompanied by double taxation treaties concluded between the host and home country.403 Additional assistance …” „… issue currently do seem difficult. Taxation is one core issue of State sovereignty and, therefore, will …”

Standstill and Rollback Provisions S. 67

„… principles in the Agreement.VII. TaxationThe issue of taxation of international investments has a material …” „… asset and what use of these assets400 should be subject to what kind of taxation. And secondly, what tax …” „… jurisdiction or even jurisdictions (double taxation) apply to the foreign investment transaction at hand. Other …”

Expropriation and Compensation S. 65-67

„… principles in the Agreement.VII. TaxationThe issue of taxation of international investments has a material …” „… asset and what use of these assets400 should be subject to what kind of taxation. And secondly, what tax …” „… jurisdiction or even jurisdictions (double taxation) apply to the foreign investment transaction at hand. Other …”

Host Countries of Investment S. 72-76

„… of negotiations. In taking into consideration taxation and innovation aspects, home countries might …” „… . It appears difficult and essential to develop rules deciding on taxation referring to the companies …” „… double taxation treaties between countries mainly does this. Nevertheless, the interaction of these …”

Non-Governmental Organisations S. 77-78

„… Communities decided on taxation matters (in particular relating to valueadded tax) with regard to financial …” „… services eventually connected to investment activity and their taxation has an impact on taxation in favour …”

Multilateral Investment Treaty Approaches S. 53-55

„… (adopted in 1976),• The United Nations Model Double Taxation Convention between Developed and Developing …” „… Countries (adopted in 1979),• The Revised United Nations Model Taxation Convention between Developed and …”

Titelei/Inhaltsverzeichnis S. 2-8

„… 65VI. Standstill and Rollback Provisions 67VII. Taxation 67VIII.Transparency 68IX. Dispute Settlement …”

Historical Introduction S. 102-105

„… agreements on the security of foreign investment, the avoidance of double taxation and the transfer of …”

Introduction to Different Investment Activities S. 19-35

„… comparative advantage in his 1817 publication »Principles of Political Economy and Taxation«.)29country (e.g …” „… or even (v) corporate taxation. Thus, foreign direct investment activities might be the transfer of …”

Bibliography S. 153-165

„… Bergsten/Graham)Beveridge, F., The Treatment and Taxation of Foreign Investment under International Law – Towards …”

doi.org/10.5771/9783845218830

Bertrand P. Wägenbaur - Court of Justice of the EU

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Bertrand P. Wägenbaur

Court of Justice of the EU

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2013

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[Taxation] S. 830-841

„… parties. Such taxationis also definitive, as there is no appeal against taxation orders.1391 Case T-76/02 …” „… pre-contentious proceedings prior to applying for taxation.This is also the case in staff matters1442.b …” „… the GC1390.Article 92 [Taxation]1. If there is a dispute concerning the costs to be recovered, the …”

Dispute concerning the costs to be recovered S. 486-492

„… , but not for periods prior to that date631.e) Expenses relating to taxation proceedings18Such costs are …” „… circumstances of the case up to the date of delivery ofthe taxation order632.Article 145 Dispute concerning the …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1II. Application for taxation of costs (paragraph 1 …”

Procedure for payment S. 492-493

„… B2 9.1.580; Page size: 160.00mm 240.00mmV. Taxation order1. Costs of taxation proceedings included …” „… the making of the order on taxation of the costs, including theexpenses necessarily incurred in …” „… relation to the taxation of costs proceedings671.2. Final order16The taxation order672 is a final decision …”

Recoverable costs S. 482-486

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17e) Expenses relating to taxation proceedings …” „… informal negotiations on the matter, bearing in mind thepossibility of a taxation procedure622. Since the …” „… guidance inthe ECJ’s case-law concerning taxation matters, and should also take account thecomments …”

[Costs] S. 177-179

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54. Taxation of costs …” „… expenses incurred by the parties; the Courtcosts; and the taxation of costs.2. Costs of the proceedings2The …” „… ofequal treatment.4. Taxation of costs6 Parties use this procedure as a last resort, i.e. in case they …”

[Appeal limited to points of law] S. 237-248

„… ”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33IV. No appeal limited to decisions on costs and taxation of costs(paragraph 2 …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353. Taxation of costs …” „… unless such appeals areexclusively directed against a decision on costs or an order in taxation matters.2 …”

[Interim proceedings and suspending enforcement] S. 179-181

„… ofequal treatment.4. Taxation of costs6 Parties use this procedure as a last resort, i.e. in case they …” „… fail to reach anagreement on the amounts to be reimbursed. The purpose of taxation proceedings507 is to …” „… taxation matters cannot beappealed.Article 39 [Interim proceedings and suspending enforcement](1) The …”

[Currency] S. 841

„… taxation order from the GC constitutes the legal basis for the party’s right tothe whole of that sum1484 …” „… . There is neither an appeal nor any other legal remedyagainst such a taxation order.Article 93 [Currency …”

[Amicable settlement] S. 855-856

„… taxation of costs requires an application1575. Paragraph 2 provides anexception which applies at the end of …” „… legal remedy, including e.g. an application for taxation1581.II. Informing the GC1. Point in time2The …”

Witnesses’ and experts’ costs S. 370-371

„… party and can thus be subject to taxation.Title II. Common Procedural Provisions Art. 73 RP ECJ295 …” „… isno taxation in this respect.Article 74 Minutes of inquiry hearings1. The Registrar shall draw up …”

[Provisions applicable to the GC] S. 222-223

„… governing taxation of costs), as long aseither the Statute ECJ or the TFEU includes an implicit basis for a …” „… particularprocedure (in the case of taxation of costs, said basis is found in Art. 58 (2) StatuteECJ).2. Litigation in …”

Opening of the oral part of the procedure after the inquiry S. 371-372

„… why there isno taxation in this respect.Article 74 Minutes of inquiry hearings1. The Registrar shall …” „… proceedings, such as in taxation matters,– should an application turn out to be manifestly inadmissible164 …”

[Staff cases] S. 803-805

„… decision on costs1165(which is also the case with orders in taxation matters) does not relieve the GCfrom …” „… determined by theapplicable national law, which means that there is no taxation procedure in thisrespect …”

Index S. 980-997

„… 184– Application for taxation RP ECJ 1452 et seq.– Assessment by ECJ RP ECJ 145 7et seq.– Authentic …” „… cases RP GC 88– Taxation of costs RP GC 92 seeTaxation of costsCosts Index907Reemers Publishing Services …” „… – Taxation order RP ECJ 145 15et seq.– Unreasonable or vexatious costs RPECJ 139– Witnesses and experts RP …”

Determination of the language of a case S. 314-317

„… , such as requestsfor interim measures, taxations of costs, revision, interpretation, etc.66 Belgium may …” „… respect to ancillaryproceedings, such as taxation of costs, or all special remedies existing in EU law.IV …”

[Referring an action and staying proceedings] S. 223-227

„… rules (c.f. the lack of explicit rules governing taxation of costs), as long aseither the Statute ECJ or …” „… the TFEU includes an implicit basis for a particularprocedure (in the case of taxation of costs, said …”

[Sequence of oral hearings] S. 716-722

„… hearing (see 2–4) hereafter) and somelegal remedies, such as the taxation of costs, do not include any …” „… , such as inthe procedure of taxation of costs or legal aid.III. Attending the oral hearing111. Notice by …”

[Written and oral procedure] S. 130-136

„… legalremedies, such as an application for the taxation of costs.2. Specific rules2 By contrast, Art. 21 to 23 a …” „… taxation of costs250. If a given case turns out to be manifestlyinadmissible and/or unfounded there is no …”

Minutes of inquiry hearings S. 371

„… why there isno taxation in this respect.Article 74 Minutes of inquiry hearings1. The Registrar shall …”

[No suspensory effect] S. 275

„… excluded (paragraph 2)4 The exclusion of appeals concerning costs984 and orders on taxation of costsechoes …”

[Procedural and substantive conditions] S. 841-848

„… taxation order from the GC constitutes the legal basis for the party’s right tothe whole of that sum1484 …” „… . There is neither an appeal nor any other legal remedyagainst such a taxation order.Article 93 [Currency …”

[Annulment and Referring Back] S. 275-276

„… excluded (paragraph 2)4 The exclusion of appeals concerning costs984 and orders on taxation of costsechoes …”

[Modalities of payment] S. 854-855

„… costs (paragraph 2)2 Normally, a taxation of costs requires an application1575. Paragraph 2 provides …”

[Costs of enforcement of a judgment] S. 805-806

„… taxation procedure in thisrespect1177.1172 Case F-55/08, De Nicola v EIB [2011] (not yet published in the …”

[Recoverable costs] S. 809-830

„… not require proof that the party effectively paid thefees out of its own pocket, since the taxation …” „… taxation ordersfrom both the ECJ and the GC, and then concludes, in paragraph 32, that it cannotbe inferred …” „… report ofthe latter has been declared inadmissible by the GC1390.Article 92 [Taxation]1. If there is a …”

Objection to a witness or expert S. 368-370

„… needs to pay tothe other party and can thus be subject to taxation.Title II. Common Procedural …”

Submission of statements S. 467-469

„… costs in the context of taxation proceedings.3. Offering evidence (lit. c)6 There is hardly any room for …”

[Judgment by default] S. 193-195

„… order of taxation of costs, and otherdecisions of the EU jurisdictions against which there is currently …”

Hearing S. 372-374

„… not be part of the proceedings, such as in taxation matters,– should an application turn out to be …”

[Discontinuing the proceedings] S. 856-858

„… taxation1581.II. Informing the GC1. Point in time2The applicant may discontinue the proceedings either …”

[Assignment, Judge-Rapporteur] S. 594-596

„… taxation of costs to a Chamber. The specific Chamber selectionis based on the internal rules of the GC73 …”

[Register] S. 608-610

„… proceedings, “AJ”: (“assistance judiciaire”) forlegal aid, “DEP”126 for a taxation of costs, “P” (“pourvoi …”

[Allocation of costs] S. 791-803

„… consensus, parties may apply for a taxation of costs1093.2. CST2Specific – whilst not fundamentally …” „… 1165(which is also the case with orders in taxation matters) does not relieve the GCfrom its obligation …”

[Appeals limited to points of law] S. 273-275

„… appeals concerning costs984 and orders on taxation of costsechoes Art. 58 (2) Statute ECJ.Article 12 [No …”

Use of the language of the case S. 317-320

„… respect to ancillaryproceedings, such as taxation of costs, or all special remedies existing in EU law.IV …”

Interpretation S. 510-513

„… time-limitremains an open issue concerning e.g. applications for taxation of costs (Art. 145RP ECJ).III. Application …”

Decision relating to the expedited procedure S. 469-473

„… affects the costs in the context of taxation proceedings.3. Offering evidence (lit. c)6 There is hardly …”

[Joining cases] S. 705-709

„… taxation658. It is also possible to combine actions for651 Case T-209/01, Honeywell v Commission [2005] ECR …”

[Periods of time] S. 860-866

„… respect to an applicationfor taxation of costs, the principle of “reasonable time-limit” applies.II. No …”

[Admission as intervener] S. 917-923

„… for interim proceedings, but not others, e.g. taxation proceedings.12 4. Non-compliance with …”

INTRODUCTION S. 576-584

„… the Statute ECJ. This is the caseregarding e.g. the rules on taxation of costs.4. No equivalent in the …”

[Appeal] S. 228-235

„… regarding costs and orders on taxation of costs793 cannot be appealed.e) No distinct legal remedy11 There is …”

[Language of the case] S. 620-628

„… ancillary,subsequent and/or special procedure, such as proceedings for interim relief, anapplication for taxation of …”

a [Conditions] S. 766-776

„… right to apply for suchprocedure. It does not apply to other ancillary proceedings, such as the taxation …”

Titelei/Inhaltsverzeichnis S. 1-75

„… ] .................................................................................................. 734Article 92 [Taxation …”

[Representing the parties at Court] S. 120-130

„… the event of a taxationof costs, since it may be difficult to convince a Judge that an impressive …”

doi.org/10.5771/9783845259079

Khrushchev Ekwueme - Protection of Foreign Investment in Context

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Khrushchev Ekwueme

Protection of Foreign Investment in Context

Series: Nomos Universitätsschriften - Recht

Volume 496 2007

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Taxation S. 76-78

„… , cancellation of business licences and environmental regulation.3.5.1. TaxationInternational law recognizes the …” „… bona fide general taxation, regulation, forfeiture for crime or other action of the kindthat is …” „… andlawful regulation, it is necessary to examine concrete issues such as taxation, currency regulation …”

Exceptions and Limitations to the MFN and NT Standards S. 143-144

„… .543b) Double Taxation. Tax matters are carved out from the application of the treaties.544 FDI usually …” „… raises the problem of double taxation, technically knownas economic double taxation. Foreign subsidiary …” „… double taxation conventions that cover extensively various matters relating to doubletaxation.c) Special …”

National Treatment S. 138-143

„… the treaties.543b) Double Taxation. Tax matters are carved out from the application of the treaties …” „… .544 FDI usually raises the problem of double taxation, technically knownas economic double taxation …” „… Nigeria, enter into double taxation conventions that cover extensively various matters relating to …”

Nigeria-U.K. BIT of 11 December, 1990 S. 325-332

„… domestic legislation relating wholly or mainly to taxation.ARTICLE 8 REFERENCE TO INTERNATIONAL CENTRE FOR …” „… , or (b) any international agreement or arrangement relating wholly or mainly to taxation orany …”

Nigeria-Germany BIT of 28 March, 2000 S. 332-340

„… Contracting Party accords to investors of third States by virtue of a double taxation agreementor other …” „… agreements regarding matters of taxation.(5) Notwithstanding the provisions of paragraphs (1) and (2) of this …”

Final Conclusion S. 299-306

„… was taken and theimpact of the measure. Where the measure, for instance taxation, is discriminatory …” „… domestic investors and other foreign investors vis-à-vis taxation, exchange control and custom duties …”

Preface S. 23-24

„… , 1999, 8.2 T. Beimert, Taxation of International Investments as a Competitive Issue – WithholdingTax …”

Introduction S. 60-61

„… manner how the distinction works in specific cases such as: (1) taxation, (2) currencyregulation and (3 …”

Expropriation and Nationalization S. 61-62

„… cases such as: (1) taxation, (2) currencyregulation and (3) cancellation of business licences and …”

Currency Regulation S. 78-79

„… , where the object and effect of taxation is confiscatory, such ameasure may be unlawful under …”

Creeping Expropriation S. 62-64

„… identified as outright deprivation. As instances,may be quoted excessive or arbitrary taxation; the …”

Taking and Compensation S. 286-288

„… . […] Measures normally taken by governments to regulate theireconomic activities such as taxation, environmental …”

Titelei/Inhaltsverzeichnis S. 2-16

„… Lawful Regulation 763.5.1. Taxation 773.5.2. Currency Regulation 783.5.3. Cancellation of Licences or …”

Bibliography S. 313-324

„… Readings, 3rd edition, New Jersey:Prentice-Halls, Inc., 2002.321Beimert, Therese, Taxation of International …”

doi.org/10.5771/9783845202907

Gerrit Frotscher, Vera de Hesselle - Comparison of Brazilian and German Tax Systems

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Gerrit Frotscher (ed.), Vera de Hesselle (ed.)

Comparison of Brazilian and German Tax Systems

Series: Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg

Volume 54 2024

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Ana Carolina Monguilod, Marion Frotscher, Juliana Midori KutekenStephanie, Kathrin Jensen, Sylvia Quintão Leite, Luís Flávio Neto, Victor Borges Polizelli Chapter II: Business taxation under the absence of a Double Taxation Treaty S. 65-126

„… theproblems of double taxation.The comparative research shows similar solutions to common problems,but also a …” „… companies doing business in Brazil, their taxationis mostly based on source taxation imposed under the form …” „… , and Law No. 8,981/1995, art. 21).3.3.5. Countries with low taxationHowever, interest paid to a …”

Alberto Macedo, Melina Rocha, Antonio Alcoforado, Michel Braun, Charles McNaughton, Peter Scheller, Cristiane Pires McNaughton, Raquel Vieira Mendes, Daniel de Paiva Gomes, Renato Nunes, Eduardo de Paiva Gomes, Thiago Silva, Ivan Ozai, Tobias Tiemann, José Eduardo de Paula Saran Chapter V: Taxation of the Digital Economy S. 217-268

„… Chapter V: Taxation of the Digital EconomyAlberto Macedo, Melina Rocha, Antonio Alcoforado, Michel …” „… de Paula Saran1. Introduction 2182. German Taxation Issues Relating to the Digital Economy 2192.1 …” „… . Income Tax Issues 2192.1.1. Income Taxation of Foreign Business Entities in the Digital World 2192.1.2 …”

Ana Claudia Akie Utumi, Joel Kreklau, Doris Canen, Nina Schmidt, Gerrit Bartsch, Pedro Paulo Bresciani., Izabela Pienkowska, Roberto Codorniz, Leite Pereira Chapter I: BASIC ISSUES OF TAX SYSTEMS IN BRAZIL AND GERMANY S. 13-64

„… taxation,in the case of services, only if the payment represents inflow of funds toBrazil. PIS collection is …” „… General Rules on Corporate Taxation4.3.1 German General Rules on Corporate TaxationCorporations are …” „… General Rules on Corporate TaxationBrazil adopts, in general, the place of incorporation as a criterion …”

Célia Maria da Silva Carvalho, Olga Milanin, Elizabeth Martos Somessari, Patrícia Siqueira Varela, José Maurício Conti, Roberto Biava Júnior, Luiza Mendes Correa, Rodrigo Frota da Silveira, Nils Peters, Vera de Hesselle Chapter VI: Tax and Environment S. 269-320

„… will beexamined in detail.1.3.1.1 Energy and Electricity TaxationThe energy and electricity taxes are …” „… behavior in indirect or consumption taxes, as wellas in income taxation.Value added tax in particular, can …” „… urban property by encumbering it through taxation.The CF authorizes extra-fiscal progressivity in the …”

Titelei/Inhaltsverzeichnis S. 1-12

„… systems; (b) busi‐ness taxation under the absence of double tax treaty; (c) transfer pricing;(d …” „… ) allocation of tax revenues; (d) taxation of digital goods and services inthe absence of global standard; (e …” „… constitutional principles, organization of thetax administrations, among other matters.The business taxation in …”

Melina Rocha, Mirko Wolfgang Brill, Peter Scheller Chapter IV: Consumption taxes in Germany and in Brazil S. 179-216

„… taxation system inGermany, more specifically the main characteristics of the German VATsystem and the …” „… proceedings withinthe EU. The main difference between the taxation in member states arethe tax rates. Standard …” „… implement a group taxation system (so-called Organschaft). Germany had traditionally a group taxation …”

Ana Marcia Silva Pinheiro Royo, Eduardo de Paiva Gomes, André Felix Ricotta de Oliveria, Marta Castelon, Andréia Fogaca Rodrigues Maricato, Michelle Huber, Carsten Schmidt, Mirlles Humberto Ruben Luneta, Celia Maria de Souza Murphy, Richard Lebro, Daniel de Paiva Gomes, Sebastian Stephan Hoffmann Chapter III Transfer prices S. 127-178

„… , unless the obligationhas previously been stipulated in the laws. When it comes to taxation,there is a …” „… transactions and, consequently, to prevent double taxationand double non-taxation. That’s why it is important …” „… importance.In view of the lack of a double taxation agreement between Germanyand Brazil since 2006, there is a …”

Alberto Macedo, Jan-Luca Führing, Angelo de Angelis, José Eduardo de Paula Saran, Célia Maria da Silva Carvalho, Melina de Souza Rocha Lukic, Dennis Beyrle, Peter Dineiger, Ivan Ozai, Suellen Andrade dos Santos Chapter VII: Fiscal Federalism S. 321-374

„… taxation.Finally, it is important to highlight that the Federal Constitution hasa very rigid and detailed tax …” „… field of indirect taxation, in particularthe VAT, we find an extensive degree of harmonization of the …” „… taxes,the Federal Constitution opted for the incidence of taxation on the threeindicators.The Brazilian …”

Andréa Mascitto, Maria do Rosário Esteves, Bernadette Mai, Marco A. V. Teixeira, Catarina Cortizo, Nicole Ganson, Hélio Hilário, Paulo Rosenblatt, José Roberto, Odilo Sossoloti, Karin Gramberg, Roberto Savino, Larissa Almeida, Tiago Slalov, Luisa Alencar, Valério Pimenta de Morais, Luis Roberto Peroba, Viviane Ferreira Chapter VIII: Tax Litigation S. 375-423

„… authorities of all tax-relevant facts within the taxation pro‐cedure. Especially in the case of entrepreneurs …” „… wayof enforcing penalties and interest charges.In principle, taxation is strictly executed by way of law …” „… and subjectto tax secrecy. Consequently, taxation principally cannot be affected byagreements or …”

doi.org/10.5771/9783748940197

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