Edoardo traversa (92 Ergebnisse)

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Droit fiscal 2021
Tony Lamparelli, Philippe Malherbe, Laurent Tainmont, Edoardo Traversa et Emanuele Ceci
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Droit fiscal 2021
Tony Lamparelli, Philippe Malherbe, Laurent Tainmont, Edoardo Traversa et Emanuele Ceci
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Sprache: Englisch
Verlag: Wolters Kluwer 2015
Serie: Eucotax Series on European Taxation, Buch 15 von 33. Buch 15 von 33 - Eucotax Series on European Taxation
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Hardback. Zustand: New. On 20 December 2017 and 10 April 2018 respectively, the Court of Justice of the European Union passed two landmark cases on the legal status of internet platform Uber. The Court established that Uber does not merely provide an app, but rather offers a full transport service. Without Uber there would be no… market for non-professional drivers using their own vehicles. Moreover, the platform exercises a decisive influence over the conditions under which drivers provide their service. These rulings address the very core of several highly debated questions on the legal status of online intermediaries such as Uber, Airbnb and TaskRabbit. Is regulatory intervention needed to reap the potential benefits of the platform economy or to mitigate the potentially negative consequences of regulatory disruption? Can platforms be held liable for the proper execution of services provided by others? Does existing national regulation impose disproportionate market restrictions on innovators? Should we rethink labour protection aand social security to address the potential loss of social protection of non-standard workers? How can revenue law be improved to tackle elaborate (international) schemes to avoid direct and indirect taxation? Emerging platforms claim to create new market opportunities and to provide innovative solutions to improve social welfare. Conversely, the platform economy blurs established lines between traditional legal categories, such as business and consumer, personal and professional, and worker and contractor. Traditional regulation, which often focuses on balancing the interests of two contracting parties, is now confronted with the three-sided contractual relationship between a platform, a supplier and a user. In this book, a panel of international legal experts unravel the legal status of online intermediaries a thorny knot that legislators, judges and lawyers across the globe are facing.

Allocating Taxing Powers Within the European Union
Richelle, Isabelle (Editor)/ Schon, Wolfgang (Editor)/ Traversa, Edoardo (Editor)
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Weitere Bilder- Softcover
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Taschenbuch. Zustand: Neu. Allocating Taxing Powers within the European Union | Isabelle Richelle (u. a.) | Taschenbuch | MPI Studies in Tax Law and Public Finance | xi | Englisch | 2015 | Springer | EAN 9783642436376 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hart…mann[at]springer[dot]com | Anbieter: preigu.

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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test.…In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive 'allocation of taxing powers' within the European Union is on its way to a convincing overall framework and to stretch the discussion 'beyond discrimination'.

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Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this… volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive 'allocation of taxing powers' within the European Union is on its way to a convincing overall framework and to stretch the discussion 'beyond discrimination'.

Allocating Taxing Powers within the European Union (MPI Studies in Tax Law and Public Finance)
Richelle, Isabelle (Editor) / Schön, Wolfgang (Editor) / Traversa, Edoardo (Editor)
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Zustand: New. 1st ed. 2016 edition NO-PA16APR2015-KAP.

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Hardback. Zustand: New. On 20 December 2017 and 10 April 2018 respectively, the Court of Justice of the European Union passed two landmark cases on the legal status of internet platform Uber. The Court established that Uber does not merely provide an app, but rather offers a full transport service. Without Uber there would be no… market for non-professional drivers using their own vehicles. Moreover, the platform exercises a decisive influence over the conditions under which drivers provide their service. These rulings address the very core of several highly debated questions on the legal status of online intermediaries such as Uber, Airbnb and TaskRabbit. Is regulatory intervention needed to reap the potential benefits of the platform economy or to mitigate the potentially negative consequences of regulatory disruption? Can platforms be held liable for the proper execution of services provided by others? Does existing national regulation impose disproportionate market restrictions on innovators? Should we rethink labour protection aand social security to address the potential loss of social protection of non-standard workers? How can revenue law be improved to tackle elaborate (international) schemes to avoid direct and indirect taxation? Emerging platforms claim to create new market opportunities and to provide innovative solutions to improve social welfare. Conversely, the platform economy blurs established lines between traditional legal categories, such as business and consumer, personal and professional, and worker and contractor. Traditional regulation, which often focuses on balancing the interests of two contracting parties, is now confronted with the three-sided contractual relationship between a platform, a supplier and a user. In this book, a panel of international legal experts unravel the legal status of online intermediaries a thorny knot that legislators, judges and lawyers across the globe are facing.

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Hardback. Zustand: New. This incisive book provides key interdisciplinary perspectives on the current challenges faced by EU policymakers in framing and implementing a coherent European industrial policy, employing specific case studies from the digital, automotive, steel and defence industries as well as concrete examples of EU… policies. Comprehensive and analytical, the book investigates the long-term structural causes of the absence of a strong industrial policy at Union level. Examining the tensions that exist between member states and EU institutions regarding industrial and competition policies, expert contributions assess the conditions for an integrated EU industrial policy to emerge. A comparative analysis between the industrial policies of the EU, US and China is developed as chapters explore how the EU maintains its position in global value chains while other major partners are forced to pursue strategic trade and industrial policies to retain their dominant position. The book concludes with a presentation of prospective scenarios to assess the future technological evolution of the EU. EU Industrial Policy in the Multipolar Economy will be an essential resource for academics and practitioners concerned with EU current affairs, global governance, industrial economics and international trade. Its use of case studies and original data will allow governments, EU institutions, NGOs and EU public affairs consultants and analysts to assess their policymaking options in the fields of research, industrial policy and sustainable development.

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Hardcover. Zustand: new. Hardcover. This incisive book provides key interdisciplinary perspectives on the current challenges faced by EU policymakers in framing and implementing a coherent European industrial policy, employing specific case studies from the digital, automotive, steel and defence industries as well as concrete ex…amples of EU policies. Comprehensive and analytical, the book investigates the long-term structural causes of the absence of a strong industrial policy at Union level. Examining the tensions that exist between member states and EU institutions regarding industrial and competition policies, expert contributions assess the conditions for an integrated EU industrial policy to emerge. A comparative analysis between the industrial policies of the EU, US and China is developed as chapters explore how the EU maintains its position in global value chains while other major partners are forced to pursue strategic trade and industrial policies to retain their dominant position. The book concludes with a presentation of prospective scenarios to assess the future technological evolution of the EU. EU Industrial Policy in the Multipolar Economy will be an essential resource for academics and practitioners concerned with EU current affairs, global governance, industrial economics and international trade. Its use of case studies and original data will allow governments, EU institutions, NGOs and EU public affairs consultants and analysts to assess their policymaking options in the fields of research, industrial policy and sustainable development. This incisive book provides key interdisciplinary perspectives on the current challenges faced by EU policymakers in framing and implementing a coherent European industrial policy, employing specific case studies from the digital, automotive, steel and defence industries as well as concrete examples of EU policies. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.