Full Description
Withholding taxes have become a significant element of the system of international taxation in the wake of globalization and increased cross-border transactions. Deducting taxes at source has become a key tool for countries to ensure that individuals and entities do not escape their tax liabilities. This new work presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications.
Florian Haase expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties. Chapters cover key topics including the efforts towards harmonization and simplification, the impact of the digital economy, and the aim for tax transparency and base erosion prevention. Finally, the work covers the future of withholding taxes and the discussions and negotiations required to achieve consensus on common rules and practices.
Key Features:
Country-by-country analysis of relevant rules
Comprehensive legislative and case law analysis
Interaction between withholding taxes and EU law
Thorough treatment of key substantive issues facing international tax law
Detailed coverage of the technical and procedural aspects of withholding taxes
This timely book will be an essential reference work for tax lawyers and practitioners and for scholars, researchers and students interested in tax law, European law and fiscal policy.
Contents
Contents:
Preface
Table of cases
Table of legislation
1 A Brief History of withholding taxes
2 Justification of withholding taxes and general issues
3 Technical and procedural aspects
4 Withholding taxes and tax treaty law
5 Withholding taxes and EU law
6 Future perspectives for withholding taxes
7 Selected EU Member States reviews
