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The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. This is the first book to provide a comprehensive legal and practical analysis of the changes to the complex multilevel tax and regulatory framework concerning different types of investment funds. The contributions, updated as of late 2017, were originally presented at a conference held at the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide decisive insight into: – the regulatory regime for European investment funds; – the tax law and reforms in both Luxembourg and Germany; – the role of the European Commission’s State-aid practices; – examples of case law concerning the application of non-discrimination rules to various investment vehicles; – the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive; – the availability of tax treaty protection for different collective and non-collective investment funds; – the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments; – the value-added tax (VAT) treatment of investment funds and their managers; and – the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures. With its particular focus on Luxembourg – the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation – this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry. As the first in-depth treatment of the globally significant nexus between investment funds and taxation, the book will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.
Focuses on the politics of ratification of EU Treaties and reviews the processes of ratification of EU primary legislation. The cases explored include, amongst others, the Treaties of Rome and Paris and the so far, failed EU constitution.
Dated December 2007
Celebrating over 30 years as the market-leading series, Blackstone's Statutes have an unrivalled tradition of trust and quality. With a rock-solid reputation for accuracy, reliability, and authority, they remain first-choice for students and lecturers, providing a careful selection of all the up-to-date legislation needed for exams and course use.
This book re-examines the law governing the obligations of the Member States in the European Union from the perspective of the interests formulated and pursued by national governments in the EU. Member States’ interests provide the source as well as the limitations of the obligations undertaken by the Member States in the Union. From the early days of European integration, they have determined how the law frames and defines EU obligations in the Treaties, in legislation and in the jurisprudence of the EU Court of Justice. The book neither challenges directly, nor undermines the current state of the law in the EU. Instead, it introduces a framework for interpreting and analysing legal developments – both legislative and jurisprudential – from an angle which brings the legal dimension of the membership of States in the European Union closer to its political reality. By choosing Member State interest to frame its analysis of the law, the book expresses a clear intention to explore further the interactions and the potential interconnectedness of the intergovernmentalism of EU decision-making and the normative supranationalism of the application and the enforcement of Member State obligations, in particular at the national level. Analysing how diversity among the Member States, which arises from different local interests, institutional frameworks and socio-economic arrangements, is assessed and sustained in EU legislation and in the jurisprudence of the Court of Justice, the book examines the impact of EU obligations on Member State territorial authority and territoriality. Providing a new perspective on Member State interests and European Law, the book closes the widening gap between the politics and law of European integration and between its political science and legal analysis. The book is essential reading for students and scholars in the field of state law, EU law and politics.
Building on its unrivalled reputation as the definitive EU law textbook, this seventh edition continues to provide clear and insightful analysis of all aspects of European Union law. Drawing on their wealth of experience, Paul Craig and Gráinne de Búrca succeed in bringing together a unique mix of illuminating commentary and well-chosen extracts from a wide range of cases, legislation, and academic publications. Chapters have been carefully structured and designed to enhance student learning at all levels, laying the foundations of the subject while building analysis of more complex areas and cutting-edge debates. The seventh edition has been comprehensively updated to reflect the extensive legal developments that have taken place since publication of the sixth edition, and a new chapter on current challenges facing the EU has been added.
Bulletin of Comparative Labour Relations Volume 108 The progressive expansion of the phenomenon of posting of workers – the practice whereby a worker is sent for a limited period of time to another Member State in order to provide a service – is a formidable bone of contention in the conflict between a fully integrated internal market economy and Member States’ aims to protect domestic social standards. This book challenges the recently adopted Directive (EU) 957/2018, which came into effect in July 2020, by examining the relevant EU regulatory framework and investigating the actual quantitative dimension of the posting phenomenon and its real impact on the EU labour market. In the process, the author exposes a serious misalignment of the legal framework provided for by the new Directive with the EU values and principles of equality, solidarity and fair competition. Drawing on a wide variety of sources – including Court of Justice case law, Advocate Generals’ opinions, Eurostat data, Commission documents and reports, and academic literature – the author provides in-depth analyses of such elements of the problem as the following: proper definition of the concepts of ‘posting’ and ‘posted worker’ in EU law; host country’s discretion in relation to the part of domestic regulation it can impose on posted employees; misconceived clash between social rights and economic freedoms; coordination of national social security systems; proliferation of unlawful and fraudulent practices; ‘regime shopping’ and exploitation of existing regulatory loopholes; misleading association of posting with issues of ‘social dumping’ and ‘unfair competition’; orientation of political influence during the drafting process of relevant EU legislation; expected controversial economic impact of Directive (EU) 957/2018; concrete realisation of the EU values and principles of equality, solidarity and fair competition; and definition and pursuit of a ‘European social model’. Normative arguments developed in the course of the analysis put forward viable recommendations for future improvements in the field. The Union’s commitment to the development of a ‘European social model’ cannot avoid taking into account the matters of equality, solidarity and fair competition. In this sense, given the increasing prominence of the free movement of services in shaping a European labour market characterised by an ever-growing degree of mobility, this book’s analysis of the phenomenon of posting of workers may serve as a litmus test of political and legislative action at EU level. In its dual analytic and normative aspect, the book takes a giant step towards future discussions and developments in the area of intra-EU labour mobility. It will be welcomed by legal practitioners in labour and social security law and industrial relations, legal scholars, EU institutions and agencies, businesses and trade unions.
An in-depth, impartial and informed description of the Lisbon Treaty's legal features, in their historical and political context.
The Treaty of European Union and The Treaty on the Functioning of the European Union, fundamental texts of International Law, both gathered in an exclusive edition.
'EU Law' covers both the institutions of the EU and the substantive law they produce. The new constitution is introduced, its aims and the reasons for its negotiation. Pedagogical features have been incorporated into this edition making the text easier to navigate