References of "Traversa, Edoardo"
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See detailLe financement des politiques publiques en Belgique
Bourgeois, Marc ULg; Traversa, Edoardo

in Leroy, Marc; Orsoni, Gilbert (Eds.) Le financement des politiques publiques (2014)

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See detailLa jurisprudence européenne de 2013 en matière de fiscalité directe et ses conséquences en Belgique. Morceaux choisix
Richelle, Isabelle ULg; Traversa, Edoardo

Conference (2014, February 27)

Actualité relative aux conventions préventives de la double imposition et à la jurisprudence de la Cour de justice; le point sur les récentes initiatives de l’OCDE et de la Commission européenne en ... [more ▼]

Actualité relative aux conventions préventives de la double imposition et à la jurisprudence de la Cour de justice; le point sur les récentes initiatives de l’OCDE et de la Commission européenne en matière de lutte contre la planification fiscale agressive et contre l’érosion de l’assiette fiscale. [less ▲]

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See detailLa fiscalité internationale en Belgique - Tendances récentes
Richelle, Isabelle ULg; Traversa, Edoardo

Book published by Larcier - 1re éd. (2013)

Cet ouvrage analyse un large éventail de questions importantes allant de la détermination des bénéfices à l’étude de la mobilité et du traitement fiscal de revenus mobiliers, en passant par l’imposition ... [more ▼]

Cet ouvrage analyse un large éventail de questions importantes allant de la détermination des bénéfices à l’étude de la mobilité et du traitement fiscal de revenus mobiliers, en passant par l’imposition des travailleurs internationaux et l’analyse de divers instruments fiscaux internationaux. L’examen des méthodes de prévention de la double imposition internationale et la détermination de la résidence fiscale des contribuables sont également abordées en détails. [less ▲]

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See detailLe juste prix de la liberté
Bourgeois, Marc ULg; Traversa, Edoardo

in Revue Générale du Contentieux Fiscal [=RGCF] (2013), Liv. 2

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See detailThe History of double taxation conventions in Belgium
Richelle, Isabelle ULg; Traversa, Edoardo; Gombeer, Jacques

in Docclo, Caroline (Ed.) ALABASTER 1938-2013 (2013)

Conformément à la tradition du Groupement, les matières les plus diverses qui intéressent les fiscalistes sont traitées et sont l'illustration de l'esprit du groupement belge. Questions pointues ... [more ▼]

Conformément à la tradition du Groupement, les matières les plus diverses qui intéressent les fiscalistes sont traitées et sont l'illustration de l'esprit du groupement belge. Questions pointues, réflexions, précieux documents pour les scientifiques et les praticiens. [less ▲]

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See detailL'influence du droit de l'union européenne sur l'autonomie fiscale régionale
Bourgeois, Marc ULg; Traversa, Edoardo

in Vandenbossche, Emmanuel; Van Drooghenbroeck, Sébastien (Eds.) Contraintes européennes et réforme de l'Etat (2013)

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See detailAllocating Taxing Powers within the European Union
Richelle, Isabelle ULg; Traversa, Edoardo; Schön, Wolfgang

Book published by Springer (2013)

- Addresses key issues for the allocation of taxing powers in the European Union - Looks at fundamental questions of direct taxation - Covers a broad range of aspects such as limited tax liability, losses ... [more ▼]

- Addresses key issues for the allocation of taxing powers in the European Union - Looks at fundamental questions of direct taxation - Covers a broad range of aspects such as limited tax liability, losses or transfer pricing 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”. [less ▲]

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See detailThe Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties: 4. Belgium
Richelle, Isabelle ULg; Traversa, Edoardo

in Lang, Michael; Pistone, Pasquale; Schuch, Josef (Eds.) et al The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (2012)

This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on ... [more ▼]

This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient. • First study of tax treaties to adopt a global perspective • Demonstrates the impact of the OECD and UN Model Conventions via independent expert analysis and supplemented by a general report • Sets new standards for tax treaty interpretation by turning bilateral treaties into a possible core for developing multilateralism in global tax law [less ▲]

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See detailTax rules in non-tax agreements : Belgium
Richelle, Isabelle ULg; Traversa, Edoardo; Vintras, Barbara

in Lang, M; Pistone, P; Schuch, J (Eds.) et al Tax Rules in Non-Tax Agreements (2012)

Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in ... [more ▼]

Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a special domestic law tax treatment for specific individuals and international organizations. Twenty-four national reports from countries across the globe have been compiled and are published in this volume. Seventy experts, including the authors of the national reports, convened for a joint conference on "Tax Rules in Non-Tax Agreements" in Rust (Austria) from 7-9 July 2011. The national reports focus on the interaction of tax rules in non-tax agreements with the corresponding tax treaty rules. Moreover, possible matters of dispute regarding the justification of these tax rules within the legal and political frameworks of the different states are given much attention. The objective of this book is to show the relevance of tax rules in non-tax agreements, to highlight problematic issues and to encourage future research in this important field of tax law. [less ▲]

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See detail« The impact of the rulings of the European Court of Justice in the area of direct taxation » 2010 update 2011
Malherbe, Jacques; Malherbe, Philippe; Richelle, Isabelle ULg et al

Report (2011)

This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States’ direct tax systems. It is the updated ... [more ▼]

This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States’ direct tax systems. It is the updated version (as of 31 December 2010) of the study PE 404.888 published in 2008. The case-law of the Court is characterised by its continuing development in a changing institutional, political, social and economic context. The area of taxation, and in particular the area of international taxation, is also an evolvingfield,in which conflicting or converging interests between states, or between states and taxpayers, play an important role in the shaping of the applicable national rules, which face new realities due to economic globalisation. Focusing on an analysis of the Court’s judgments, particular attention is also paid to major trends in the implementation of the Court’s case-law by Member States. Finally, the limits of the so-called 'negative integration' through the case-law of the Court are discussed and suggestions are made for possible further European action, notably the adoption of legislative acts in direct tax matters. [less ▲]

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See detailLes droits constitutionnels du contribuable
Bourgeois, Marc ULg; Traversa, Edoardo

in Les droits constitutionnels en Belgique - Les enseignements jurisprudentiels de la Cour constitutionnelle, du Conseil d'Etat et de la Cour de cassation (2011)

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See detailLa jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa
Malherbe, Jacques; Malherbe, Philippe; Traversa, Edoardo et al

in Revista de Tributación (2010), segunda parte(17), 55-92

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See detailTax Treaties and Tax Avoidance: Application of Anti-avoidance Provisions - Belgian Report IFA 2010 Rome Congress
Bourgeois, Marc ULg; Traversa, Edoardo

in Cahiers de droit fiscal international (2010), 95a

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See detailQuelle politique fiscale internationale pour la Belgique?
Richelle, Isabelle ULg; TRAVERSA, Edoardo

Conference (2009, May 25)

Les activités économiques se développent au-delà des frontières. Les contribuables se trouvent soumis à différents systèmes fiscaux, ce qui multiplie les situations de double imposition internationale ... [more ▼]

Les activités économiques se développent au-delà des frontières. Les contribuables se trouvent soumis à différents systèmes fiscaux, ce qui multiplie les situations de double imposition internationale. Les conventions bilatérales ont comme objectif d'en limiter les effets. Les différentes méthodes utilisées laissent cependant subsister certaines situations de double imposition. [less ▲]

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See detailLa jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa (primera parta)
Malherbe, Jacques; Malherbe, Philippe; Richelle, Isabelle ULg et al

in Revista de Tributación (2009)

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See detailLa jurisprudencia del tribunal de justicia de la s comunidades europeas y sus effectos en materia de imposicion directa
Malherbe, Jacques; Malherbe, Philippe; Traversa, Edoardo et al

in Revista de Tributacion Associacion Argentina de Estudios Fiscales (2009)

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See detailUltimas tendencias contra el fraude fiscal en Bélgica
Bourgeois, Marc ULg; Traversa, Edoardo

in La lucha contra el fraude fiscal. Estategias nacioanles y comunitarias (2008)

Detailed reference viewed: 38 (2 ULg)