Búsqueda de Editorial : IBFD

13 resultados

  • EU TAX LAW - DIRECT TAXATION 2026
    HELMINEN, M.
    EU tax law substantially impacts the domestic tax laws of the EU Member States and the way in which those laws should be interpreted and applied. The effect of EU tax law on national legislation is becoming increasingly complex. Today, anyone working with or interested in tax law or tax planning is confronted with EU tax law issues.The 2026 edition of EU Tax Law – Direct Taxati...
    Disponible en 2-3 semanas

    231,00 €

  • THE COMMON CONSTITUTIONAL TRADITIONS IN THE EUROPEAN UNION AND THEIR IMPLICATIONS FOR TAX LAW
    PISTONE,P.
    For more than two decades GREIT has been investigating at the intersection of tax law with European Union tax law and international tax law.This book originates from an Italian project of excellence (PRIN) and contains a comprehensive overview of the tax implications of the common constitutional traditions in the European Union. Its core contribution to scientific development i...
    Disponible en 2-3 semanas

    203,84 €

  • THE IMPACT OF ARTIFICIAL INTELLIGENCE ON TAX LAW
    KOFLER, G.
    Artificial intelligence (AI) is redefining tax policy and administration – offering new tools, while requiring legislation and governance that responsibly manage its risks and constrain the power AI puts in the hands of government authorities. The impact of AI in taxation extends to substantive and procedural tax issues as well as the limits imposed on the tax administration’s ...
    Disponible en 2-3 semanas

    208,00 €

  • EUROPEAN TAX HANDBOOK 2026
    The 2025 European Tax Handbook includes surveys on 49 countries and jurisdictions. The surveys have been updated to reflect the laws applicable in 2025. A chapter on the European Union (together with the most important tax directives) and descriptions of seven of the most important Swiss cantons are included. ...
    Disponible en 2-3 semanas

    780,00 €

  • MANDATORY DISCLOSURE RULES
    The OECD Action 12 Final Report on mandatory disclosure rules, published in 2015, provides a modular framework for countries to design a disclosure regime to elicit early information relating to aggressive or abusive international tax schemes and the promoters and users of such schemes. The recommendations give countries the flexibility to balance their interest in obtaining in...
    Disponible en 2-3 semanas

    210,00 €

  • FLEXIBLE MULTI-TIER DISPUTE RESOLUTION IN INTERNATIONAL TAX DISPUTES
    PASQUALE PISTONE / JAN J.P. DE GOEDE
    This book contains the output of the collaborative research project “Flexible Multi-Tier Dispute Resolution in International Tax Disputes”, which has brought together researchers from 11 countries and 10 partner institutions under the coordination of IBFD Academic. This book is the first of its kind to abridge the whole phenomenon of cross-border tax disputes, from their preven...
    Disponible en 2-3 semanas

    143,52 €

  • A MULTILATERAL INSTRUMENT FOR UPDATING THE TAX TREATY NETWORK
    NATHALIE BRAVO
    The Multilateral Instrument is, and will continue to be, highly important in international tax law. It will modify over 1,200 tax treaties, with the purpose of coordinating the implementation of international tax rules to avoid base erosion and profit shifting (BEPS) and reducing the negative effects of harmful tax competition among states. Through the Multilateral Instrument, ...
    Disponible en 2-3 semanas

    137,28 €

  • INCLUSIVE GLOBAL TAX GOVERNANCE IN THE POST-BEPS ERA.
    SIEB. KINGMA
    After the 2008 global financial crisis, the international tax policy landscape drastically changed. The OECD was able to exploit the political pressure on the G20 to develop a timely response to the crisis and, together, these organizations took the lead in the much-needed income tax reform process that is still ongoing. Income tax rules are not only under great pressure intern...
    Disponible en 2-3 semanas

    143,52 €

  • INTERNATIONAL AND EU TAX MULTILATERALISM
    ANA PAULA DOURADO
    This book on international tax multilateralism is composed of 11 chapters, which comprehensively discuss the meaning of multilateralism in international taxation from various complementary perspectives, as well as the impact of the base erosion and profit shifting project (BEPS Project) in the move towards international tax multilateralism. The insightful research on the topics...
    Disponible en 2-3 semanas

    131,04 €

  • TAX TREATIES AND PROCEDURAL LAW
    MICHAEL LANG
    The application of tax treaties relies, to a large extent, on procedural law. While procedural provisions in tax treaties exist, the implementation of tax treaty law generally lies within the procedural autonomy of the contracting states. Domestic procedural law, therefore, is imperative for the implementation of tax treaty benefits.This book analyses several crucial areas conc...
    Disponible en 2-3 semanas

    131,04 €

  • TAX TREATY ARBITRATION
    MICHAEL LANG / JEFFREY OWENS / PASQUALE PISTONE / ALEXANDER RUST
    Tax treaty arbitration is a topic that has become more important than ever before. In a post-BEPS world, where tax treaty disputes are expected to increase significantly as a result of the different measures taken to address treaty abuse, a well-functioning dispute resolution mechanism is key to solving tax treaty disputes. Both the OECD and the European Union took initiatives ...
    Disponible en 2-3 semanas

    162,24 €

  • GLOBAL TRADE AND CUSTOMS
    ZSOLT SZATMÁRI
    The trading of goods between communities is as old as humanity itself. Trade has shaped civilizations, and along the most important trading routes - such as the Silk Road, the Mediterranean Sea or the transatlantic trade routes - empires were formed. The 20th century has seen the complete globalization of trade and, along with it, an institutional framework that aims to create ...
    Disponible en 2-3 semanas

    178,88 €

  • CFE TAX ADVISORS EUROPE
    SERVAAS VAN THIEL / PIERGIORGIO VALENTE / RAVENTÓS CALVO
    In this Liber Amicorum, compiled in honour of the 60th anniversary of CFE Tax Advisers Europe, renowned tax experts discuss key tax issues that challenge tax advisers, tax academics and tax officials on a daily basis.Part I looks at EU decision-making in the tax area and some of the challenges of exercising tax jurisdiction in a digital world (taxing digital business models, ro...
    Disponible en 2-3 semanas

    118,00 €