{"product_id":"a-journey-through-european-and-carla-de-pietro-9789403531977","title":"A Journey Through European and International Taxation: Liber Amicorum in Honour of Peter Essers","description":"\u003cp\u003eTo some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that 'the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society'. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers' research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials.\u003c\/p\u003e \u003cp\u003eThe book's outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003edeveloping sustainable corporate tax governance;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etax whistleblowing;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etransfer pricing;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ebalancing qualitative and quantitative approaches to tax research;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003enecessity to reach something close to 'equal treatment' between the upper and lower social classes;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003econsent and democracy;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etax rebellions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etax evasion and tax avoidance;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etaxation of cross-border remote workers and their employers;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003emitigation of double taxation of income earned by entertainers and sportspersons; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe international tax treaty network.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eMore than a homage to this scholar's far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Carla de Pietro\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403531975\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403531977\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 03\/06\/2024\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 440\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.74lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.00d","brand":"Carla de Pietro","offers":[{"title":"Hardcover","offer_id":47001969492223,"sku":"9789403531977","price":120.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_3c8ae8ec-d3b5-41d0-874c-13ef79e66d0e.jpg?v=1751602685","url":"https:\/\/www.whiterainbookhouse.com\/products\/a-journey-through-european-and-carla-de-pietro-9789403531977","provider":"WR Book House","version":"1.0","type":"link"}