WorldCat Identities

Staringer, Claus

Overview
Works: 130 works in 326 publications in 2 languages and 6,822 library holdings
Genres: Conference papers and proceedings  Trials, litigation, etc  Treaties 
Roles: Editor, Author, Reporter, Contributor, Redactor, edi, Publishing director, Creator
Classifications: KJE7160, 343.404
Publication Timeline
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Most widely held works by Claus Staringer
The impact of the OECD and UN model conventions on bilateral tax treaties by Michael Lang( )

6 editions published in 2012 in English and held by 947 WorldCat member libraries worldwide

Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions
The OECD-Model-Convention and its update 2014 by Viennese Symposium on International Tax Law( )

7 editions published in 2015 in English and held by 655 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
Introduction to European tax law : direct taxation by Michael Lang( )

8 editions published between 2008 and 2016 in English and held by 652 WorldCat member libraries worldwide

CJEU - recent developments in direct taxation 2016 by Recent and Pending Cases at the CJEU on Direct Taxation( )

4 editions published in 2017 in English and held by 644 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( )

4 editions published in 2017 in English and Undetermined and held by 644 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. --
Tax teaty entitlement by Michael Lang( )

5 editions published in 2019 in English and Undetermined and held by 644 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
Base Erosion and Profit Shifting (BEPS) Schriftenreihe IStR Band 95 by Michael Lang( )

4 editions published between 2015 and 2016 in English and held by 639 WorldCat member libraries worldwide

CJEU--recent developments in value added tax 2016 by Michael Lang( )

3 editions published in 2017 in English and held by 636 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
Introduction to European tax law on direct taxation by Claus Staringer( Book )

28 editions published between 2008 and 2020 in English and held by 156 WorldCat member libraries worldwide

The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European State aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, looks at mutual assistance, as well as the EU Arbitration Convention. This fifth edition has enhanced the analysis of the implications of the EU Charter of Fundamental Rights for direct taxes and added a chapter on the anti-tax avoidance directive (the so-called ATAD)
Tax treaty law and EC law by Michael Lang( Book )

14 editions published in 2007 in English and held by 152 WorldCat member libraries worldwide

There is an immense tax treaty network between European Union Member States and third countries. These tax treaties are bilateral conventions, governed by international law. At the same time, these agreements are part of the internal law of the various Member States. European Community (EC) law has supremacy over domestic law and, therefore, over tax treaties as well. Consequently tax treaties must conform with EC law. This book examines the areas of tension between EC law and tax treaty law. Since most rules of primary and secondary law are directly applicable, they can substantially impact the implementation of tax treaty provisions and consequently result in serious practical ramifications. As part of its analysis this work devotes particular attention to the growing number of decisions of the European Court of Justice concerning fundamental freedoms and direct taxation. Thus, this book provides an up-to-date and comprehensive analysis of the interaction of national tax law, double tax treaties, and the EC Treaty
ECJ-recent developments in direct taxation by Michael Lang( Book )

17 editions published in 2006 in English and held by 114 WorldCat member libraries worldwide

A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacl
The OECD multilateral instrument for tax treaties : analysis and effects by Michael Lang( Book )

8 editions published in 2018 in English and held by 74 WorldCat member libraries worldwide

The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments
Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries by Michael Lang( Book )

5 editions published in 2013 in English and held by 66 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
The UN model convention and its relevance for the global tax treaty network by Claus Staringer( )

5 editions published in 2017 in English and held by 58 WorldCat member libraries worldwide

As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretation in the sense of articles 31 and 32 of the Vienna Convention on the Law of Treaties. Although the UN Model draws strongly from the OECD Model, it pursues a different aim and deviates substantially in certain provisions.0In its 11 chapters, this book provides a detailed analysis of the deviations between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance.0The book incorporates the perspectives of leading scholars and practitioners in the field of international taxation
Einführung in das Steuerrecht by Michael Lang( Book )

22 editions published between 2007 and 2021 in German and held by 58 WorldCat member libraries worldwide

Der Lehrbehelf gliedert sich in zehn Module, die direkt in Sachmaterien einsteigen. Anhand von zahlreichen Beispielen und Fällen werden die Grundlagen des Steuerrechts im Unternehmensrecht sowie die steuerrechtlichen Grundlagen grenzüberschreitender Tätigkeiten verständlich aufbereitet. Am Schluss jedes Moduls befindet sich ein Verzeichnis weiterführender Literatur und ein Fragenkatalog, der zur Kontrolle des Lernfortschritts dient. Die 15. Auflage nimmt zahlreiche Änderungen der Steuerreform 2015/2016 auf
GAARs : a key element of tax systems in the post-BEPS world( )

4 editions published in 2016 in English and held by 46 WorldCat member libraries worldwide

La 4e de couverture indique : "General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting the implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries. In order to do so, 39 national reports from countries across the globe have been compiled and are published in this volume. More than 100 experts, including the authors of the national reports, convened for a joint conference on "General Anti-Avoidance Rules (GAARs) - A Key Element of Tax Systems in the Post-BEPS Tax World?" in Rust, Austria, from 3-5 July 2014. The national reports focus on the requirements for the application of GAARs and on the legal consequences of applying a GAAR. Moreover, the relationship between GAARs and SAARs, as well as tax treaties and EU law requirements, are given much attention. A further objective of this book is to shed light on recent European developments and on alternatives to GAARs."
Tax secrecy and tax transparency : the relevance of confidentiality in tax law by Eleonor Kristofferson( Book )

6 editions published in 2013 in English and held by 42 WorldCat member libraries worldwide

"The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supra-national organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview of the tax treatment in 37 countries."--
Conflicts in the attribution of income to a person by International Fiscal Association( Book )

4 editions published in 2007 in English and held by 32 WorldCat member libraries worldwide

General report (by Joanna Wheeler) and branch reports on the conflicts in the attribution of income to a person, one of the topics of the 61st congress of the International Fiscal Association in Kyoto, 2007. The attribution of income to a person is fundamental to the operation of modern tax systems, yet it is an issue that has seldom been studied as a topic in its own right. This report aims to fill that gap and put the topic on the international agenda and set it out in a conceptual frame
Tax treaty arbitration by Michael Lang; Jeffrey Owens; Pasquale Pistone; ale( )

3 editions published in 2020 in English and held by 31 WorldCat member libraries worldwide

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 to improve the mechanisms for dispute resolution in tax matters. The OECD amended article 25 of the OECD Model on the mutual agreement procedure (MAP) and the European Union adopted Council Directive 2017/1852 on tax dispute resolution mechanisms in the European Union. The aim of this book is to provide tax authorities, policymakers, courts and practitioners an overview of the effectiveness of tax treaty arbitration and the approach towards the recent changes in 36 countries. The book comprises 36 national reports from countries across the globe and is the outcome of a conference on tax treaty arbitration that took place from 5 to 7 July 2018 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of tax treaty arbitration. A general report highlights the most important findings of the conference
Tax Treaty Case Law around the Globe 2019 Schriftenreihe IStR Band 121 by Tax treaty case law around the globe( )

4 editions published in 2020 in English and held by 25 WorldCat member libraries worldwide

A Global Overview of International Tax Disputes on DTC. This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. 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. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 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
 
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WorldCat IdentitiesRelated Identities
Tax treaty law and EC law
Covers
Introduction to European tax law : direct taxationIntroduction to European tax law on direct taxationTax treaty law and EC lawECJ-recent developments in direct taxationCorporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countriesTax secrecy and tax transparency : the relevance of confidentiality in tax law
Languages
English (137)

German (22)