This chapter provides a detailed analysis of the economic, legal and public policy rationales for the application of taxes and other fiscal measures on health-related commodities. The motivation for such taxes has been more often linked to the fiscal revenues generated than to their potential...

Le Code européen du contribuable est l’une des 34 mesures contenues dans le Plan d'action de la Commission européenne pour lutter contre la fraude et l'évasion fiscales qui a été adopté le 6 décembre 2012. Il s'agit d'une mesure qui pourrait améliorer la perception de l'impôt et...

The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside.

Customs payments play special role in the economy of the Russian Federation. They composed just over 50 percent of the total budgetary income on the eve of the Russian Federation’s entry into the EurAsEC Customs Union. The article considers the changes which occurred in the legal base of...

Italian inheritance law based on the Roman law of succession including legitimate succession and testamentary succession. The importance of drafting an Italian will and the legal requirements according to Italian Law.

The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs.All the suggested solutions based on the origin principle create distortions in the “one market†and have a doubtful efficiency. The reverse-charge regime for all business to...

The “policy-mix” is a relative new concept in research-development and innovation literature and policy. It has been introduced some years ago, as a new model of resources mobilization through the coordination of different policies, having in view the accomplishment of the objective of...

This paper deals with the consequences of signing the Treaty on the establishment, coordination and governance in the European Union, also known as the "Tax Treaty". Thus, our article presents some general concepts on the relationship between taxation, fiscal policy and the European Union,...

Nachdem die Begriffe „Risiko“ und „Risikomanagement“ durch die kleine Reform des Zollkodex in Artikel 4 ZK als die neuen Nrn. 25 bzw. 26 ZK eingefügt worden sind, ist es nunmehr an der Zeit, Konzepte für die Reduzierung von Risiken zu entwickeln. Erste Überlegungen hierzu sind...