Mattermap.nl maakt gebruik van cookies om goed te kunnen functioneren.
We zijn wettelijk verplicht je hierover te informeren. Klik hier voor meer informatie. sluit

my mattermap

Leeslijst MFJ juni 2016: internationale belastingconcurrentie- en ontwijking

Mattermap door Esther van Rijswijk 07 juni 2016

Wat raden de sprekers aan om vooraf te lezen?

  • Christiaan Vos

    • Time and again, the Court of Justice has made clear that EU law does not protect natural or legal persons who seek to pay less tax by creating situations that artificially fall within the scope of application of the fundamental freedoms. In the light of the judgments of the Court of Justice in Cadbury Schweppes, Th in Cap and Glaxo Wellcome, this contribution describes the steps that a national court must follow when determining whether a particular behaviour constitutes an abuse of law in the field of direct taxation. ...»
      Koen Lenaerts, vice-President of the Court of Justice of the European Union, and Professor of European Union Law, Bron: lirias.kuleuven.be 01/03/2015
    • Tax wars #2: De EU pikt onze belastingen
      Column op FTM, waarin ik laat zien hoe het streven naar de interne markt de fiscale soevereiniteit van lidstaten ondermijnt en daardoor lidstaten beperkt in hun mogelijkheden agressieve belastingplanning tegen te gaan. Dit link ik aan de op dit moment in discussie zijnde voorstellen tegen tax avoidance van de Europese Commissie.
      ...»
      Christiaan Vos Fiscalist en filosoof Bron: ftm.nl 05/04/2016
    • In het artikel waar dit citaat naar linkt, vanaf pagina 209, legt Hans van den Hurk heel mooi uit hoe de Double Irish with a Dutch Sandwich werkt. Dit artikel staat in de Rijkersbundel. In deze bundel staan nog meer interessante artikelen. ...»
      Christiaan Vos Fiscalist en filosoof Bron: tilburguniversity.edu 27/09/2013
    • De horde die moet worden genomen is dan ook groot en fundamenteel: landen moeten afstappen van het tot nu toe heersende uitgangspunt dat je met je belastingstelsel mag concurreren en moeten hun belastingpolitiek juist gaan coördineren. Dat beperkt echter de soevereiniteit van een staat, en dat ligt politiek uiterst gevoelig. Ierland, China en de VS hebben al expliciet aangegeven daar niet voor te voelen. ...»
      Christiaan Vos Fiscalist en filosoof Bron: ftm.nl 09/04/2016
  • Paul de Haan

    • Het gaat niet om multinationals die 'gemene' belastingroutes verzinnen of de Oeso die te weinig aan transparantie doet. Het gaat om een collectieve verantwoordelijkheid voor het herstel van een internationaal fiscaal systeem dat niet meer van deze tijd is: om maatschappelijk verantwoord gedrag van multinationals en om politieke wil tot samenwerking van landen, te beginnen met de VS ...»
      Paul de Haan Bron: trouw.nl 08/10/2014
    • Het fiscaal klimaat in Nederland is voor internationaal opererende ondernemingen gunstig door regelingen ter voorkoming van dubbele belasting, maar de wet- en regelgeving in Nederland is als zodanig niet heel afwijkend van de ons omringende landen. ...»
      Rekenkamer Bron: rekenkamer.nl 06/11/2014
    • De fiscalist kan het niet alleen. Maar hij kan en moet zelf ook iets doen: blijven denken.
      Christiaan Vos Fiscalist en filosoof Bron: volkskrant.nl 16/04/2016
    • Niet Nederland maar Amerika is primair verantwoordelijk voor grootschalige belastingontwijking.
      Paul de Haan IBFD, zelfstandig fiscalist Bron: volkskrant.nl 13/10/2015
    • Het wordt dus tijd om de fiscaliteit te incorporeren in de CSR-strategie van ondernemingen. Dat is dé manier om de verschillende dimensies van belastingen bij tax planning te erkennen. Dat geldt ook voor de noodzaak van het zoeken naar een balans tussen die dimensies. ...»
      Hans Gribnau Hoogleraar belastingrecht Universiteit van Tilburg Bron: circulaire.smeetskring.com 09/03/2016
    • Je zou een sterke ordening willen op wereld niveau, en ook op Europees niveau. Want nu zijn al die nationale staten tamelijk autonoom en kunnen dus die grote ondernemingen de ene overheid tegen de ander uitspelen. En daar waar ze de minste belasting, de grootste voordelen, de beste ontheffingen de ruimste vergunningen krijgen, tekeer gaan en daarmee ondermijnen ze alle nationale regelgeving. En dat komt omdat zij wel globaal zijn, maar het politieke gezag nog maar nauwelijks. Bankiers en ondernemers chanteren het ene land met de dreiging om dan hun negosie in een ander land onder te brengen. ...»
      Abram de Swaan Emeritus hoogleraar sociale wetenschappen Bron: youtube.com 31/01/2011
  • Overige suggesties

    • territories allowing assets to be hidden in shell companies or which encourage profits to be booked by companies that do no business there, are distorting the working of the global economy.
      Oxfam / 300 economists Bron: oxfam.org 09/05/2016
    • Voltallige Tweede Kamer tegen belastingplicht havens
      Financieele Dagblad Bron: fd.nl 31/03/2016
    • Eén Europese winstbelasting is een zegen
      Jan van de Streek Hoogleraar vennootsschapsbelasting UvA Bron: fd.nl 08/02/2016
    • This paper examines the issues that arbitration, and related non-binding forms of dispute settlement, raise for developing countries, including issues of potential cost, its impact on “sovereignty” and lack of experience. It finds that there are issues that may have a particular impact on developing countries, there are also options that at least have the potential to respond to such concerns. This especially includes treaty provisions governing arbitration, clauses in arbitral agreements and making use of existing or new institutional mechanisms. ...»
      UN Tax Secretariat paper on alternative dispute resolution (para. 1-23 only) Bron: un.org 08/10/2015
    • Tax rulings as such are not problematic: they are comfort letters by tax authorities giving a specific company clarity on how its corporate tax will be calculated or on the use of special tax provisions. However, tax rulings may involve state aid within the meaning of EU rules if they are used to provide selective advantages to a specific company or group of companies. ...»
      European Commission over mogelijke staatssteun bij o.a. Apple en Starbucks Bron: europa.eu 11/06/2014
  • Theo Keijzer

    • TAX AND INVESTMENT POLICYMAKING: A PROPOSAL FOR GREATER COHERENCE
      Tax avoidance practices by MNEs lead to loss of revenue for governments in both host and home
      countries of investors and to basic issues of fairness in the distribution of tax revenues between jurisdictions that must be addressed. In tackling tax avoidance, it is important to take into account the overall contribution to government revenues by MNEs and the existing tax base, as well as new productive investments by MNEs and the future tax base.
      ...»
      UNCTAD World Investment Report 2015, Chapter V Bron: unctad.org 25/06/2015
    • We, the Heads of revenue bodies from 42 economies, met in Istanbul, Turkey on 15 and 16 September 2010 for the sixth meeting of the OECD’s Forum on Tax Administration (FTA).
      ... We are intent on ensuring that revenue bodies play their part through delivering revenue from improved compliance, including through facilitating a constructive dialogue with key stakeholders, and contributing to a regulatory environment which is supportive of enterprise and which also underpins public confidence in revenue administration. We committed ourselves to intensify our international cooperation to achieve these goals. To take forward our discussions we commissioned, from project teams composed of subject experts nominated by FTA participating countries, reports on key issues related to international tax compliance and taxpayer services. We asked these teams to give particular attention to identifying ways in which international tax
      compliance could be further improved.
      ...»
      OECD Forum on Tax Administration Communique Bron: oecd.org 16/09/2010
    • Income Tax Treaty Policy in the 21st Century: Residence vs Source
      The critical question is who will initiate the evolution to come. All countries are anxious to protect their respective tax bases. At the present time, it appears that the BRICS and Source Countries have planted their stake in the sand, rejecting the existing order and declaring an intention to update the rules that apply to their own tax base defense. The OECD appears to be principally driven by the need to defend its Member country tax bases, hoping, no doubt, that BRICS and Source Countries will ultimately follow its lead. Whichever organization emerges as the new-found thought leader on
      these questions, it is now time to give the original International Chamber of Commerce recommendation a fair consideration on its merits (which, interestingly, addresses the current concerns of BRICS and Source Countries).
      ...»
      Bret Wells and Cym H. Lowell Colombia Journal of Tax Law Bron: taxlaw-dev.journals.cdrs.columbia.edu 16/01/2014
  • Jan van de Streek

    • Although we live in an age in which everything and everyone is ‘online connected’, countries’ profit taxation systems are still based on an economic reality of around a century ago. And that creates tension. The problems this tension causes are particularly evident in the case of profits generated by internet-related activities. The fact that these ‘online profits’ are difficult to tax is becoming increasingly critical, given the rising share of the economy now accounted for by digital activities. Although the time may not yet be ripe for fundamental reform, we perhaps ought in any event to start thinking about the direction in which our corporation tax systems should be moving. Suggestions in international tax literature, as well as from the OECD and EU, point in the direction of attributing the taxable base to the market jurisdiction; in other words, of imposing corporation tax on, or also on, the basis of the destination principle. There is certainly something to be said for these suggestions. The world is changing. And perhaps it is now time for our tax systems to change along with it. ...»
      Maarten de Wilde Erasumus University Amsterdam Bron: papers.ssrn.com 01/12/2015
  • Pieterbas Plasman

  • Anna Gunn

    • The Advance Pricing Agreements or transfer pricing rulings granted to U.S. multinationals by Ireland, the Netherlands, and Luxembourg were principally designed to achieve U.S. tax deferral and not EU tax avoidance. Adverse BEPS effects within the European Union would be immaterial in comparison to the deferral of U.S. tax on residual IP related profits, and would have occurred primarily in countries other than those charged with the granting of unlawful State aid. The Irish, Dutch, and Luxembourgish treasuries have not foregone tax revenues in favor of the U.S. multinationals they allegedly aided, which is a requirement for a finding of prohibited State aid. However, the conduct of these low-tax EU States, which enables the deferral of U.S. tax and facilitates the accumulation of financial capital within the European Union may benefit such countries possibly at the expense of other EU Member States, and can therefore be viewed as a form of tax competition that is questionable in light of the EU Code of Conduct. Conversely, if the retroactive State aid charges were to prevail, the U.S. Treasury would forfeit its claim over unrepatriated earnings of U.S. multinationals. The significant tax policy implications for both Europe and the United States resulting from the State aid decisions by the EU Commission are explored here in detail. ...»
      R.Tavares, B.Bogenschneider, M.Pankiv Bron: papers.ssrn.com 23/04/2016
    • The author, in this article, chronicles the history of the work of the Council’s EU Code of Conduct Group, which was originally mandated to fight individual harmful tax practices but whose work has been gradually extended to developing coordinated horizontal tax policy to fight base erosion and profit shifting. ...»
      Vinod Kalloe Bron: ibfd.org 11/04/2016

reacties

reacties

reageer

poll