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EUROPEAN UNION - THE MARKS & SPENCER CASE -- THE OPEN ISSUES FOLLOWING THE ECJ'S FINAL WORD - The author analyses the long-awaited and somewhat surprising decision of the European Court of Justice (ECJ) in the Marks & Spencer case. Specifically, he considers the issues of "comparable situation" "justification" and "proportionality" regarding the case. The author concludes by regretting that the ...

Lang, Michael - In: European taxation : official journal of the … 46 (2006) 2, pp. 54-67

Persistent link: https://www.econbiz.de/10006871870

EUROPEAN UNION - CFC LEGISLATION AND COMMUNITY LAW - The compatibility of CFC rules with Community law, in particular the principles of freedom of establishment and freedom of movement of capital, is analysed by the author.

Lang, Michael - In: European taxation : official journal of the … 42 (2002) 9, pp. 374-379

Persistent link: https://www.econbiz.de/10006893661

TAX TREATY MONITOR - "TAXES COVERED" -- WHAT IS A "TAX" ACCORDING TO ARTICLE 2 OF THE OECD MODEL? Art. 2 (Taxes covered) of the OECD Model Tax Convention on Income and on Capital contains a crucial requirement for the application of tax treaties. This article examines the term "tax" in Art. 2, the list of taxes in Art. 2(3), and "similar taxes" according to Art. 2(4). The article also looks at ...

Lang, Michael - In: Bulletin for international fiscal documentation : … 59 (2005) 6, pp. 216-224

Persistent link: https://www.econbiz.de/10006161233

TAX TREATY MONITOR - CFC REGULATIONS AND DOUBLE TAXATION TREATIES - The Supreme Administrative Court of Finland and the Conseil d'Etat (Supreme Administrative Court) of France recently ruled on whether CFC regulations are compatible with tax treaties based on the OECD Model Tax Convention. The Courts arrived at different conclusions, and the arguments used to justify the judgements will influence ...

Lang, Michael - In: Bulletin for international fiscal documentation : … 57 (2003) 2, pp. 51-58

Persistent link: https://www.econbiz.de/10006171200

TAX TREATY MONITOR - TAXATION OF INCOME IN THE HANDS OF DIFFERENT TAXPAYERS FROM THE VIEWPOINT OF TAX TREATY LAW

Lang, Michael - In: Bulletin for international fiscal documentation : … 55 (2001) 12, pp. 596-600

Persistent link: https://www.econbiz.de/10006177658

Jubiläumsseminar 75 Jahre International Fiscal Association (IFA) : Wie werden die Steuersysteme in 25 Jahren aussehen?

Lang, Michael - In: Internationales Steuerrecht : iStR ; Zeitschrift für … 22 (2013) 16, pp. 624-626

Persistent link: https://www.econbiz.de/10010179940

Fokus: Globalisierung - Die richtigen Aktivitäten an Dritte auslagern - Outsourcing bringt zahlreiche Vorteile, wenn die richtigen Bereiche an die richtigen Partner ausgelagert werden. Langfristig ist eine Zusammenarbeit nur dann erfolgreich, wenn beide Parteien einen Gewinn daraus ziehen. Ein systematisches Vorgehen hilft kleinen und mittleren Unternehmen, die geeigneten Outsourcing-Aktivitäten ...

Lang, Michael; Haberfellner, Reinhard - In: IO new management : Zeitschrift für … 76 (2007) 4, pp. 23-26

Persistent link: https://www.econbiz.de/10007719720

Limitation of the Temporal Effects of Judgments of the ECJ

Lang, Michael - In: Intertax : international tax review 35 (2007) 4, pp. 230-245

Persistent link: https://www.econbiz.de/10007728462

International - Article 19(2): The Complexity of the OECD Model Can Be Reduced - The OECD Model Tax Convention contains a complex system for allocating taxing rights between the residence state and the source state. Technically, it would be possible to reduce the number of rules dramatically, but the acceptance of the OECD Model depends to a certain extent on some complexity. The disadvantages of ...

Lang, Michael - In: Bulletin for international taxation 61 (2007) 1, pp. 17-22

Persistent link: https://www.econbiz.de/10007598443

The Procedural Conditions for the Implementation of Tax Treaty Obligations Under Domestic Law

Lang, Michael - In: Intertax : international tax review 35 (2007) 3, pp. 146-151

Persistent link: https://www.econbiz.de/10007606140

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