WorldCat Identities

Lang, Michael 1965-

Overview
Works: 202 works in 1,044 publications in 3 languages and 15,940 library holdings
Genres: Conference papers and proceedings  Treaties  Trials, litigation, etc  Festschriften 
Roles: Editor, Author, Contributor, Other, Reporter, Publishing director, Redactor, htt, Creator, edi
Classifications: K4475, 341.48440265
Publication Timeline
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Most widely held works about Michael Lang
 
Most widely held works by Michael Lang
The impact of the OECD and UN model conventions on bilateral tax treaties by Michael Lang( )

16 editions published between 2012 and 2014 in English and held by 1,069 WorldCat member libraries worldwide

This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient
International arbitration in tax matters( )

7 editions published in 2015 in English and held by 924 WorldCat member libraries worldwide

The last two decades have seen an unprecedented integration of national economies, the emergence of new players and the growth of global corporations. These forces of globalization have an impact on all aspects of economic life. Tax has not been immune to these pressures - it has become increasingly challenging to operate national tax systems in a borderless world. Politicians, the press and citizens have engaged in an intense debate on whether multinational enterprises (MNEs) are paying their fair share of the tax burden and whether the tax they pay in each of the jurisdictions in which they operate reflects where the value is created. All these developments have been accompanied by an intensification of tax competition, with countries using their tax systems to attract increasingly mobile economic activities. The lack of a globally accepted set of rules to govern the taxation of MNEs has led to a very significant increase in cross-border tax disputes. Yet, little has changed in the way that governments try to resolve them. The mutual agreement procedures (MAPs) found in tax treaties are the main mechanism to resolve such disputes. Despite some improvements in the MAP process, a MAP is slow and the number of unresolved cases continues to grow, which has led to an increase in unrelieved double taxation. In today's uncertain economic environment, MNEs have the right to expect that differences of views between national tax authorities will be resolved in a principled and timely manner. This publication brings together the main papers discussed at a conference in January 2015 at the Vienna University of Economics and Business (WU). It examines the concerns put forward against arbitration and explores possible solutions. This book aims to contribute to the ongoing debate on how to resolve cross-border tax disputes
Introduction to European tax law : direct taxation by Michael Lang( )

25 editions published between 2008 and 2016 in English and Spanish and held by 776 WorldCat member libraries worldwide

Practical problems in European and international tax law : essays in honour of Manfred Mössner by Heike Jochum( )

5 editions published in 2016 in English and held by 695 WorldCat member libraries worldwide

This Festschrift celebrates the 75th birthday of Prof. Dr. Jörg Manfred Mössner. It contains contributions from 35 renowned tax experts showing how the practical problems in European and international tax law are of constantly growing significance in a globalizing world. The issue of tax avoidance by multinationals has become one of the main topics in international politics and taxation, as can be seen when contemplating the current efforts on base erosion and profit shifting and the international advance on a thorough exchange of information
The OECD-Model-Convention and its update 2014 by Viennese Symposium on International Tax Law( )

17 editions published in 2015 in English and German and held by 682 WorldCat member libraries worldwide

This book analyses the changes made by the 2014 update of the OECD Model Convention and assesses their effects on international tax planning. The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working on the proposed changes to the OECD Model and the Commentary for some years. The Update in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context of emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assesses their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project
Dependent agents as permanent establishments( )

11 editions published in 2014 in English and held by 669 WorldCat member libraries worldwide

The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment (PE). Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases
Tax treaty case law around the globe 2017 by Michael Lang( )

10 editions published in 2018 in 3 languages and held by 664 WorldCat member libraries worldwide

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases that were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.00With the continuously increasing importance of tax treaties, 'Tax Treaty Case Law around the Globe 2017' is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics
Tax teaty entitlement by Michael Lang( )

8 editions published in 2019 in English and Undetermined and held by 661 WorldCat member libraries worldwide

"The entitlement to tax treaty benefits is of pivotal importance for taxpayers in order to obtain treaty benefits. However, the application and interpretation of the respective tax treaty provisions are not always straightforward and may often raise various questions. This is all the more true now that the OECD has introduced a number of new provisions regarding the entitlement to tax treaties into its Model Convention as part of the BEPS Project."--Page four of cover
Trends and players in tax policy by Michael Lang( )

8 editions published in 2016 in English and held by 657 WorldCat member libraries worldwide

Tax policy has always been a predominant element of national economic policies and a decisive tool in directing the actions of governments in the economic field. In the past decade, however, as an increasingly globalized economy has presented challenges, tax policy has gained new importance because of its global dimension. 0The aim of this book is to provide a comprehensive overview of the tax policy trends that can be seen in various countries since the turn of the century. Thirty-three national reports from countries across the globe have been compiled in this volume. The reports, which were prepared for the conference "Trends and Players in Tax Policy" that took place in Rust (Austria) from 4-6 July 2013, focus on how different countries pursue their tax policy goals in the global economy and try to secure competitiveness and, at the same time, protect the national tax base.--
CJEU - recent developments in direct taxation 2016 by Recent and Pending Cases at the CJEU on Direct Taxation( )

7 editions published in 2017 in English and held by 653 WorldCat member libraries worldwide

A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver's seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms. --
The impact of bilateral investment treaties on taxation by Claus Staringer( )

6 editions published in 2017 in English and held by 652 WorldCat member libraries worldwide

The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process, also known as investor-state dispute settlement, are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context. The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference "The Impact of Bilateral Investment Treaties on Taxation", which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. --
CJEU--recent developments in value added tax 2016 by Michael Lang( )

6 editions published in 2017 in English and held by 645 WorldCat member libraries worldwide

"Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis."--Publisher's website and back cover
Base Erosion and Profit Shifting (BEPS) Schriftenreihe IStR Band 95 by Michael Lang( )

5 editions published between 2015 and 2016 in English and held by 640 WorldCat member libraries worldwide

CJEU--recent developments in value added tax 2015 by Michael Lang( )

4 editions published in 2016 in English and held by 636 WorldCat member libraries worldwide

This book analyses selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of public bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union
Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence by Reuven S Avi-Yonah( Book )

23 editions published between 2007 and 2016 in English and held by 236 WorldCat member libraries worldwide

The articles in this book deal with the differences in decision-making regarding the treatment of state taxes between the European Court of Justice and the US Supreme Court. In general, the Supreme Court has granted wide leeway to the states to adopt any tax system they wish. In contrast, the ECJ interpreted the Treaty of Rome to strike down numerous Member State income tax rules on the ground that they were discriminatory. The essays in the book focus on the explanation for the contrast, and explore what the ECJ and the US Supreme Court can learn from each other's tax jurisprudence
Beneficial ownership : recent trends by Michael Lang( )

9 editions published in 2013 in English and Spanish and held by 227 WorldCat member libraries worldwide

The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term "beneficial owner" used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term "beneficial owner."
Multilateral tax treaties : new developments in international tax law by Michael Lang( Book )

19 editions published between 1997 and 1998 in English and German and held by 206 WorldCat member libraries worldwide

The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context
Improving VAT/GST : designing a simple and fraud-proof tax system by Michael Lang( )

11 editions published between 2013 and 2014 in English and held by 193 WorldCat member libraries worldwide

This book compares the VAT/GST systems of 15 countries around the world plus the EU VAT regime. It examines topics such as neutrality, VAT groups and head office (including branch transactions), financial services, anti-avoidance rules, advance rulings, VAT gap, compliance costs and costs of collection. It identifies best practices and provides some thoughts on future directions of VAT/GST. The main focus is set on making VAT/GST systems both simple and fraud proof
Tax treaty interpretation by Michael Lang( Book )

19 editions published between 2000 and 2002 in English and held by 187 WorldCat member libraries worldwide

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice
Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries by Michael Lang( )

19 editions published in 2013 in English and held by 153 WorldCat member libraries worldwide

This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies. The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states. It incorporates the perspectives of leading scholars from all over Europe as well as from third countries such as the United States, and provides in-depth analysis of the key aspects which would affect third countries, such as: withholding taxation, taxation of transparent entities, and transfer of assets to third countries. Corporate Income Taxation in Europe will provide essential insights to academics, practitioners and policymakers in the field of taxation. It will also interest those looking ahead to future tax reforms in the EU, or considering how a similar model may be applied elsewhere
 
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WorldCat IdentitiesRelated Identities
Associated Subjects
Branches (Business enterprises)--Taxation--Law and legislation Business enterprises, Foreign--Taxation--Law and legislation Comedy Comparative law Conflict of laws--Taxation Corporations, Foreign--Taxation Corporations--Taxation Corporations--Taxation--Law and legislation Court of Justice of the European Communities Court of Justice of the European Union Direct taxation--Law and legislation Double taxation Double taxation--Treaties Europe European Economic Community countries European Union countries Family-owned business enterprises Fiscal policy Income tax Income tax--Law and legislation Income tax--Law and legislation--U.S. states Intergovernmental fiscal relations International business enterprises--Taxation--Law and legislation International commercial arbitration Investments, Foreign--Taxation--Law and legislation Lang, Michael, License agreements Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs) Motels Motion pictures Music festivals New York (State) New York (State)--Woodstock Partnership--Taxation--Law and legislation Rock music festivals Taxation Taxation--Law and legislation Taxation--Law and legislation--Interpretation and construction Taxation of articles of consumption Tax evasion--Prevention Tax incidence Tax incidence--U.S. states Taxing power Taxing power--U.S. states Treaties Treaties--Interpretation and construction United States United States.--Supreme Court Value-added tax--Law and legislation Woodstock Festival
Multilateral tax treaties : new developments in international tax law
Covers
Introduction to European tax law : direct taxationComparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudenceMultilateral tax treaties : new developments in international tax lawTax treaty interpretationCorporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries
Alternative Names
Lang, M. 1965-

Lang, Maikeer 1965-

Lang, Michael

Lang, Michael 19..-... juriste

Lang, Michael 1965-

Lang, Michael Dr

Michael Lang abogado austríaco

Michael Lang abogáu austriacu

Michael Lang advocaat uit Oostenrijk

Michael Lang advocat austríac

Michael Lang advogado austríaco

Michael Lang avocat autrichien

Michael Lang avogado austríaco

Michael Lang avvocato austriaco

Michael Lang österreichischer Jurist

朗, 迈克尔 1965-

Languages
English (228)

German (4)

Spanish (2)