In this Liber Amicorum, compiled in honour of the 60th Anniversary of CFE Tax Advisers Europe, renowned tax experts discuss key tax issues that challenge tax advisers, tax academics and tax officials on a daily basis. From digital economy to value chain analysis, touching upon controversial subjects such as robot taxes and taxpayers’ human rights, this Liber Amicorum provides tax practitioners, officials and academics who follow international and European tax developments on a daily basis with many hours of good reading and useful information. With its practical approach, the book provides an interesting and insightful read for all those involved in international taxation.
Part I looks at EU decision-making in the tax area and some of the challenges of exercising tax jurisdiction in a digital world (taxing digital business models, robot taxes, etc.).
Part II discusses the legal limits, particularly in Europe, to the traditional ways in which states exercise their tax jurisdiction (e.g. the need for equal treatment, the prohibition of discriminatory exit taxes and the ECJ Sofina decision) and the closely related issue of taxpayer rights (under EU law and the European Convention on Human Rights).
Part III reports on recent developments in the fight against tax avoidance and tax evasion (e.g. the OECD BEPS Action Plan, the European Union’s external “tax good governance” policy, international exchange of information, transfer pricing documentation requirements, the ECJ Denmark decisions and the Commission’s Apple decision).
Part IV presents an in-depth analysis of VAT (lessons learned) and suggests new ways forward, including in respect of dispute management (cross-border rulings).
Finally, Part V reflects on non-tax issues that may have implications on international taxation and finance.
The book was edited with the support of Stella Raventós-Calvo, Piergiorgio Valente and Servaas Van Thiel, and was published in partnership with IBFD.
With its practical approach, the book provides an interesting and insightful read for all those involved in international taxation, and is available to buy at the IBFD online library or directly from CFE Tax Advisers Europe (firstname.lastname@example.org) for CFE delegates.