Trousson, Raymond / Vercruysse, Jeroom (dir.), Dictionnaire general de Voltaire. (Champion classiques, references et dictionnaires 18) 1272 p. 2020:10 (Champion, FR) <670-9>
ISBN 978-2-38096-016-7 paper ¥7,064.- (税込) EUR 38.00

Sauter, Annika, Die gefestigte Rechtsposition als Massstab des Rueckwirkungsverbots. (Schriften zum Oeffentlichen Recht 1523) 367 S. 2024:3 (Duncker, GW) <722-459>
ISBN 978-3-428-19088-1 paper ¥23,955.- (税込) EUR 99.90 *

≫The Established Legal Position as a Benchmark for the Prohibition of Retroactivity≪: The dissertation examines for the first time how, based on the three groundbreaking decisions of the Federal Constitutional Court of 7 July 2010 on retroactivity in tax law, a prohibition of retroactivity that can be generalized for all areas of law can be established on the basis of the established legal position. The work is complemented by studies on the subject of law and time, as well as the question of how legal positions develop over time.

Winkler, Jan, Die Verfassungsmaessigkeit der Grundsteuerreform: Eine freiheits- und gleichheitsrechtliche Analyse. (Schriften zum Steuerrecht 194) 317 S. 2024:1 (Duncker, GW) <722-461>
ISBN 978-3-428-19059-1 paper ¥23,955.- (税込) EUR 99.90 *

≫The Constitutionality of the Real Estate Tax Reform≪: The thesis examines the real estate tax reform following the BVerfG ruling of 10.04.2018 (1 BvL 11/14) from a constitutional law perspective. The focus is on the evaluation of the federal property tax law from an equality and freedom perspective. It is elaborated that the valuation procedures largely meet constitutional requirements, the tax rate reductions and the so-called property tax C at the federal and state level are fraught with not insignificant constitutional problems.

Civel, Edouard / de Perthuis, Christian et al. (eds.), Biodiversity and Climate: Tackling Global Footprints. (Critical Issues in Environmental Taxation) 224 pp. 2024:8 (E. Elgar, UK) <722-479>
ISBN 978-1-0353-4051-4 hard ¥28,600.- (税込) GB￡ 100.00 *

Integrating insights from economics, law and political science, Biodiversity and Climate: Tackling Global Footprints explores the vital connection between environmental preservation and taxation policies within the multifaceted context of climate change. The book fosters a deeper understanding of how taxation can be used to address critical environmental issues, namely ecological destruction and climate change.Global in scope, this topical book offers a holistic view of environmental challenges and examines international taxation strategies used to address them. Chapters discuss the priorities and techniques of biodiversity protection, analyses of emissions reduction in agriculture and forestry, as well as local, national and maritime climate challenges and the tools available to alleviate them. Bringing together leading experts from multiple disciplines, the book also explores the social acceptance of environmental taxation illustrated via case studies spanning across Europe and Australia.Timely and practical, this book is a vital reference point for students and scholars of environmental law, economics and sustainable development. Its experts' strategic insights and recommendations will also appeal to fiscal policymakers, as well as environmental scientists, economists and advocates.

Allevato, Giulio, Non-Fiscal Tax Policies and State Sovereignty: From the Rise of Modern Nation States to Globalization and Corporate Feudalism. 224 pp. 2024:8 (E. Elgar, UK) <722-484>
ISBN 978-1-0353-2155-1 hard ¥27,170.- (税込) GB￡ 95.00 *

In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.Non-Fiscal Tax Policies and State Sovereignty identifies and analyses certain 'waves' of regulatory and redistributive tax policies whose enactment or discussion has presented similar features among several nation states. Allevato discusses how these non-fiscal tax policies played a decisive role in the establishment of full state sovereignty, namely by favouring nation states built on centralized governments and consolidating their ruling powers. Ultimately, Allevato assesses how an internationally and supranationally coordinated use of the taxing power's non-fiscal function continues to play a decisive role in the ability of national governments to effectively exercise their authority against the emergence of a sort of 'corporate feudalism'.This insightful book is a crucial resource for students and scholars of international tax law, tax policy and legal history. It is also beneficial to political scientists interested in the development of modern nation states and on the role of taxation in this.

租税憲法における財政目的
Enders, Jana-Sophie, Fiskalzwecke im Steuerverfassungsrecht. (Schriften zum Steuerrecht 196) 396 S. 2024:2 (Duncker, GW) <722-486>
ISBN 978-3-428-19029-4 paper ¥26,353.- (税込) EUR 109.90 *

Waehrend dem allgemeinen Fiskalzweck Rechtfertigungskraft fuer die Abweichung von Verfassungsprinzipien haeufig abgesprochen wird, werden vielfach ≫qualifizierte Fiskalzwecke≪ als Rechtfertigungsgruende anerkannt. Vor diesem Hintergrund untersucht die Arbeit Fiskalzwecke im Steuerverfassungsrecht ganzheitlich und grenzt verschiedene Fiskalzwecke voneinander ab. Die drei meistdiskutierten qualifizierten Fiskalzwecke ? ausserordentlicher Finanzbedarf, Einnahmenverstetigung und Substratverlagerungsabwehr ? werden analysiert. Auf Basis der Einzelanalyse wird ein uebergreifender Systematisierungsvorschlag unterbreitet. Potentiale und Grenzen des Argumentationstopos ≫qualifizierter Fiskalzweck≪ werden herausgearbeitet. Zur Reflexion der Ergebnisse dienen Vergleiche zum Steuerrecht der Europaeischen Union und zum US-amerikanischen Steuerverfassungsrecht. Die Arbeit zeigt, wie verschieden Fiskalzwecke in der Pruefung der Uebereinstimmung von Steuergesetzen mit hoeherrangigem Recht beruecksichtigt werden.

BEPS包括的枠組みの第二の柱－問題解決アプローチ
Garbarino, Carlo (ed.), Pillar Two of the Inclusive Framework on BEPS: A Problem-solving Approach. 450 pp. 2024:9 (E. Elgar, UK) <722-487>
ISBN 978-1-0353-1237-5 hard ¥54,626.- (税込) GB￡ 191.00 *

Adopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to address the tax challenges arising from the digitalisation of the economy. It provides a clear and systematic explanation of Pillar Two and the OECD policies, which are now being implemented in a variety of national tax systems.Key Features:Exploration of the scope of the GloBE RulesAccessible explanations of technical jargon accompanied by examplesFocus on key concepts of GloBE Income or Loss and Adjusted Covered TaxesConcise descriptions of each area of OECD policies on the global minimum taxInvestigation into the mechanism currently being used to apply the global minimum taxExamination of domestic qualified minimum taxes that align with OECD standardsAnalysis of tax neutrality and distribution regimesThis thorough and authoritative guide is an indispensable resource for tax lawyers, tax managers of multinational firms, tax professionals, and tax administrations and international organisations. The book's expert analysis of complex tax reporting procedures for multinational companies is also beneficial to academics and researchers of corporate tax and international taxation.

「第二の柱」のグローバル・ミニマム課税
Haslehner, Werner / Kofler, Georg et al. (eds.), The "Pillar Two" Global Minimum Tax. (Elgar Tax Law and Practice) 384 pp. 2024 (E. Elgar, UK) <722-488>
ISBN 978-1-0353-0873-6 hard ¥48,620.- (税込) GB￡ 170.00 *

Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules.Key Features:Exploration of the Pillar 2 proposal's formative developmentDetailed discussion of key concepts such as process legitimacyExamination of the Pillar 2 objectives and the reasons which led to its adoptionAssessment of the interaction between the GloBE rules and national law, European law and existing bilateral tax treatiesConsideration of the impact of the new regime on multinational businesses and the future interaction of states through tax competitionStep-by-step analysis of the complex set of GloBE model rules that have been put in place to make the minimum taxation regime effectiveThis authoritative book is an essential resource for legal practitioners practising in tax law, fiscal policy and commercial law. The applied nature of the text is also of great benefit to policymakers working in the taxation sphere. Scholars and students of international taxation will similarly find this to be a useful reference.

Klueger, Lisa, Die Rolle des Steuerberaters im elektronischen Veranlagungsverfahren. (Bochumer Schriften zum Steuerrecht 47) 568 S. 2024:1 (P. Lang, SZ) <722-489>
ISBN 978-3-631-90370-4 hard ¥26,540.- (税込) SFR 104.00

Das elektronische Veranlagungsverfahren ist mit vielen Neuerungen fuer Steuerpflichtige und Finanzverwaltung, aber auch fuer Steuerberater verbunden. So ergeben sich neue Fragestellungen im Zusammenhang mit der elektronischen Uebermittlung der Steuererklaerung, der E-Bilanz, dem Umgang mit der Einreichung von Belegen im Rahmen der Abgabe von Steuererklaerungen, dem Freitextfeld sowie den Daten, die von Dritten gemeldet und elektronisch abgerufen werden koennen. Die Pruefung von etwaigen straf- und haftungsrechtlichen Gefahren sowie berufsrechtlichen Aspekten fuer Steuerberater steht im Fokus dieser Arbeit. Hierdurch wird aufgezeigt, inwieweit sich durch den Wandel zum ?E-Government" neue Funktionen fuer Steuerberater ergeben und sich Verantwortlichkeiten verschieben.

Woehrle, Elisabeth Catherine, Der finanzgerichtliche Prozessvergleich. (Finanz- und Steuerrecht in Deutschland und Europa 48) 374 S. 2024:2 (P. Lang, SZ) <722-493>
ISBN 978-3-631-91061-0 hard ¥20,671.- (税込) SFR 81.00

21世紀における課税、シティズンシップ、民主主義
Lind, Yvette / Avi-Yonah, Reuven (eds.), Taxation, Citizenship and Democracy in the 21st Century. 256 pp. 2024:7 (E. Elgar, UK) <722-214>
ISBN 978-1-0353-2912-0 hard ¥30,888.- (税込) GB￡ 108.00 *

Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxation to the functioning of modern democracy. This book provides methodological and theoretical research tools from various disciplines such as law, economics and sociology. It considers, among other research questions, the disciplinary boundaries surrounding taxation, citizenship and democracy; the taxation of migrants in an era of globalization; and the role of procedural safeguards in legitimizing the use of automated risk management systems. Featuring contemporary case studies from the perspectives of taxpayers, legislators and tax administrations, it presents new perspectives on capital migration, social security and noncitizen farmworkers, as well as cooperative compliance policies in Nordic countries. Examining the tax systems of a number of countries across the globe, this book is an essential resource for scholars of constitutional and administrative law, economics of social policy, inequality, tax law and fiscal policy, and welfare states. It will also be a helpful resource for students in these disciplines.