Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights

Autor: van den Hurk, Hans, Korving, J., Kerinc, N., Souza de Man, F.

Publikováno v: Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch, 1-18
STARTPAGE=1;ENDPAGE=18;TITLE=Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch

Many ways of tax avoidance have been included in the BEPS plans. One was politically the worst but impossible to include. I described the issue and created steps for a solution

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::11bf7031e4623fd08e5f25915a1afba8
https://cris.maastrichtuniversity.nl/en/publications/50a5d4bc-c60c-4ab2-8aec-9a7376deed37

A state aid carol

Autor: Korving, Jasper, Korving, J., Kerinc, N., Souza de Man, F.

Publikováno v: Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum prof. Dr. R.G. Prokisch, 169-187
STARTPAGE=169;ENDPAGE=187;TITLE=Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum prof. Dr. R.G. Prokisch

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::1ab26a325b221f7caa0f22ffa6f8215a
https://cris.maastrichtuniversity.nl/en/publications/e0492723-576e-453b-95d0-bf28ea24d824

The economic approach in EU VAT, with a German twist

Autor: van Doesum, Ad, Nellen, Frank, Korving, J., Kerinc, N., Souza de Man, F.

Publikováno v: Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum prof. Dr. R.G. Prokisch, 71-81
STARTPAGE=71;ENDPAGE=81;TITLE=Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum prof. Dr. R.G. Prokisch

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::c6376d3ea985b08af420ac55503f42c8
https://cris.maastrichtuniversity.nl/en/publications/d4eec9c7-4fb4-465b-b59b-5491b0976822

Taxing Away Foreign Subsidies: How Pillar Two and BEFIT May Interfere With National Sovereignty

Autor: Luja, Raymond, Korving, J., Kerinc, N., Souza de Man, F.

Publikováno v: Taxes Crossing Borders (and Tax Professors Too): Liber Amicorum Prof. dr. R.G. Prokisch, 203-212
STARTPAGE=203;ENDPAGE=212;TITLE=Taxes Crossing Borders (and Tax Professors Too)

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::08ba6e4166345fce00cd2b992657a571
https://cris.maastrichtuniversity.nl/en/publications/3f6f5c4c-c75f-4e7f-9968-9b10054796f3

Taxes Crossing Borders (and Tax Professors Too): Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch

Autor: Korving, J., Kerinc, N., Souza de Man, F.

This book was presented to Professor Dr Rainer Prokisch on his retirement from the chair of International Tax Law at Maastricht University. He arrived at Maastricht in 2000 and was twice the Head of the Department of Tax Law for over ten years.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::6b7e01347fc1901b7d0b1a8c4aca962e
https://cris.maastrichtuniversity.nl/en/publications/f00177ea-fd16-4c5b-8a0d-44c7c590c80a