FDI Implications of Recent European Court of Justice Decisions on Corporation Tax Matters

Court of justice of the European communities.

Older Europeans and the European Court of Justice.

BACKGROUND the European Court of Justice (ECJ) is considered by many to be the most important judicial institution of the European Union today. Despite the potential importance and relevance of the ECJ rulings to the lives and rights of older Europeans, no research has attempted to analyse or to study the ECJ rulings in this field. OBJECTIVE to describe the ECJ case-law in the field of elder ...

A Critical Analysis of the Judicial Decision by the General Board of the Administrative Justice Court on the Tax Exemption on the Cost of Welfare Services

The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law....

Tax Havens and FDI Spillovers: Implications for LDCs

Tax competition and spillover models offer ambiguous predictions concerning the economic impact of tax havens on non-tax havens. The implications of tax havens for less developed countries (LDCs), in particular, are not well understood and are little studied. This paper investigates the impact of tax havens on non-tax haven countries in terms of foreign direct investment (FDI). We investigate t...

Who Are the ‘‘Masters of the Treaty’’?: European Governments and the European Court of Justice

Few contest that the European Court of Justice (ECJ) is an unusually influential international court.1 The Court can declare illegal European Union (EU) laws and national laws that violate the Treaty of Rome in areas traditionally considered to be purely the prerogative of national governments, including social policy, gender equality, industrial relations, and competition policy, and its decis...