WorldCat Identities

Kofler, Georg

Works: 68 works in 173 publications in 3 languages and 1,365 library holdings
Genres: Treaties  Conference papers and proceedings  Trials, litigation, etc 
Roles: Editor, Author, Contributor, htt, Creator, edi, Collector, Other
Classifications: KJE7160, 343.2404
Publication Timeline
Most widely held works by Georg Kofler
Europäisches Steuerrecht by Harald Schaumburg( )

5 editions published between 2015 and 2019 in German and held by 601 WorldCat member libraries worldwide

Das Europäische Steuerrecht prägt das innerstaatliche Steuerrecht der Mitgliedstaaten und hat großen Einfluss auf die Be-steuerung sämtlicher Lebensbereiche. Insbesondere die Auslegung der europäischen Grundfreiheiten durch den Europäi-schen Gerichtshof trägt zu einer stetigen Fortentwicklung des Europäischen Steuerrechts bei. So können sich bspw. Arbeit-nehmer durch die Arbeitnehmerfreizügigkeit und Unternehmen aufgrund der Niederlassungsfreiheit erfolgreich gegen dis-kriminierende innerstaatliche Steuerregelungen zur Wehr setzen und der Gesetzgeber wird verpflichtet, seine steuerrechtli-chen Vorschriften unionsrechtskonform auszugestalten. Die Neuauflage erläutert dieses vielschichtige Thema umfassend und systematisch und bietet zahlreiche Argumentationshilfen für die Durchsetzung der sich aus dem Europäischen Steuerrecht ergebenden Rechtspositionen. Erweitert wurde die 2. Auflage durch die Aufnahme der Themenkomplexe Austritt aus der EU/Brexit, Anti Tax Avoidance Directive (ATAD), Mehrwertsteuer- und Verbrauchsteuersytemrichtlinie sowie Richtlinie Schiedsverfahren bei DBA-Konflikten
Tax and the digital economy : challenges and proposals for reform by Werner C Haslehner( Book )

5 editions published in 2019 in English and held by 74 WorldCat member libraries worldwide

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This book analyses what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally
Human rights and taxation in Europe and the world( Book )

11 editions published in 2011 in English and Undetermined and held by 64 WorldCat member libraries worldwide

This book examines the relation between taxation and the protection of human rights through the presentation of technical arguments and legal thoughts. It is divided into seven parts: (i) the European Union and the European Convention on Human Rights; (ii) a European international tax policy for human rights?; (iii) human rights, their enforcement, economic policy and international taxation in the era of global law; (iv) the era of global law and the search for constitutional pluralism in taxation; (v) the impact of human rights on domestic substantive taxation; (vi) the impact of human rights on tax procedures and sanctions, and (vii) the impact of human rights on tax litigation before the courts
A guide to the Anti-Tax Avoidance Directive( )

6 editions published in 2020 in English and held by 61 WorldCat member libraries worldwide

This book provides a guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the Directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include: critical, article-by-article analysis of the ATAD; contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence; insights into the day-to-day application of the ATAD rules in practice; examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States
BEPS-Handbuch Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne by Georg Kofler( Book )

3 editions published in 2019 in German and English and held by 52 WorldCat member libraries worldwide

Guide through the individual Actions of the OECD Base Erosion and Profit Shifting (BEPS) Project, considering their effects on national and international tax law. Includes country overviews of States' implementation measures for each Action Point
EU tax law and policy in the 21st century by Werner C Haslehner( Book )

10 editions published in 2017 in English and held by 51 WorldCat member libraries worldwide

EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts
Landmark decisions of the ECJ in direct taxation( )

4 editions published in 2015 in English and held by 47 WorldCat member libraries worldwide

This book presents detailed summaries and analyses of landmark European Court of Justice (ECJ) decisions in direct taxation, each case a starting point for the development of a specific doctrine. The book offers a critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of cross-border income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a driver for changes to existing tax laws
Time and tax : issues in international, EU, and constitutional law by Werner C Haslehner( Book )

7 editions published between 2018 and 2019 in English and Swedish and held by 36 WorldCat member libraries worldwide

Time and Tax: Issues in International, EU, and Constitutional Law' provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. It provides a thorough guidance on the relevance of time when applying EU fundamental-freedom law to domestic direct tax law
Doppelbesteuerungsabkommen und europäisches Gemeinschaftsrecht by Georg Kofler( Book )

7 editions published in 2007 in German and held by 35 WorldCat member libraries worldwide

Tax treaties and EU law. The author analyses the influence of EU law on bilateral tax treaties and focuses on the problems of double taxation, transfer pricing and dividend flows
Controlled foreign company legislation by Georg Kofler( )

5 editions published in 2020 in English and held by 34 WorldCat member libraries worldwide

Controlled foreign company legislation is an international tax topic that has become increasingly important in recent years. Both the OECD and the European Union have taken initiatives to introduce controlled foreign company rules as anti-avoidance tax provisions that are applicable by a large number of states. The OECD released its recommendations on strengthening controlled foreign company rules in the Base Erosion and Profit Shifting Project Action 3 Final Report. The European Union consequently adopted Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market and introducing the obligation for Member States to implement controlled foreign company rules in their domestic legislation. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the effectiveness of controlled foreign company rules and the approach towards recent amendments in the participating countries introducing or changing such rules.0 0The book comprises 41 national reports from countries across the globe and is the outcome of a conference on controlled foreign company legislation that took place from 4-7 July 2019 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 controlled foreign company legislation. A general report highlights the most important findings of the conference
Introduction to European tax law on direct taxation by Claus Staringer( )

4 editions published in 2020 in English and held by 26 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 edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition. The latter phenomenon is being targeted by the BEPS and Tax Transparency projects in a suptranational framework that coordinates the exercise of national taxing rights around the globe and which also has significant repercussions for European tax integration
Internationales Steuerrecht österreichisches Außensteuerrecht, unionsrechtliche Rahmenbedingungen, OECD-Musterabkommen idF des Updates 2014, österreichische Abkommenspraxis by Stefan Bendlinger( Book )

6 editions published between 2015 and 2019 in German and English and held by 21 WorldCat member libraries worldwide

Extensive handbook on Austrian international taxation. After a general introduction and basic principles, the authors discuss the Austrian foreign tax law, tax treaties and treaty policy, transfer pricing and OECD Model Tax Convention and international procedural tax law
Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes by Georg Kofler( )

2 editions published in 2021 in English and held by 17 WorldCat member libraries worldwide

This book explores the relationship between article 2 of the OECD Model Conventions 1982 and 2017
Die steuerliche Abschirmwirkung ausländischer Finanzierungsgesellschaften und ihre Durchbrechung aus österreichischer Sicht by Georg Kofler( Book )

3 editions published in 2002 in German and held by 16 WorldCat member libraries worldwide

The sheltering effect of foreign captive finance companies for tax purposes and how this effect can be suspended from the Austrian point of view
DBA OECD-Musterabkommen mit den Besonderheiten der österreichischen DBA : Kommentar by Gernot Aigner( Book )

4 editions published between 2016 and 2019 in German and English and held by 16 WorldCat member libraries worldwide

Double taxation agreements. Annotations to the OECD Model agreement, detailing the characteristics of Austrian tax treaties
Einkommen - Einkünfte - Einkunftsermittlung : Gutachten by Georg Kofler( Book )

1 edition published in 2015 in German and held by 14 WorldCat member libraries worldwide

Digitalisierung im Konzernsteuerrecht( Book )

2 editions published in 2018 in German and held by 13 WorldCat member libraries worldwide

Digitization in group tax law. The papers in this book are based upon presentations by the authors at the Vienna Group Tax Day 2017 (Konzernsteuertag 2017) organized by the University of Vienna on 17 November 2017
Mutter-Tochter-Richtlinie Kommentar by Georg Kofler( Book )

2 editions published in 2011 in German and held by 13 WorldCat member libraries worldwide

Extensive article-by-article commentary to the Parent-Subsidiary Directive, preceded by an introduction in which the author discusses the historical background, aims, related case law, the relationship with national law, tax treaties and primary EU law, and the relation with the Interest and Royalties Directive
Digitale Transformation im Wirtschafts- & Steuerrecht by Elias Felten( Book )

2 editions published in 2019 in German and held by 13 WorldCat member libraries worldwide

moreShow More Titles
fewerShow Fewer Titles
Audience Level
Audience Level
  Kids General Special  
Audience level: 0.57 (from 0.36 for Europäisc ... to 0.94 for Human righ ...)

WorldCat IdentitiesRelated Identities
Alternative Names
Georg Kofler abogado austríaco

Georg Kofler advocaat uit Oostenrijk

Georg Kofler advocat austríac

Georg Kofler Austrian lawyer

Georg Kofler avokat austriak

Georg Kofler dlíodóir Ostarach

Georg Kofler österreichischer Steuerrechtler

Kofler, Georg

Kofler, Georg 1977-

Kofler, Georg Rechtsanwalt, Prof. Dr. iur. 1977-

Kofler, Georg W.

Kofler, Georg W. 1977-

English (55)

German (34)

Swedish (1)