Giedre Lideikyte Huber
Title
Prof. Dr.
Last Name
Lideikyte Huber
First name
Giedre
Email
giedre.lideikytehuber@unisg.ch
Phone
071 224 7853
9 results
Now showing 1 - 9 of 9
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Item type:Publication, Activité à but lucratif d'une entité d'utilité publique exonérée d'impôt : Notion et limites(2019)Type:journal articleJournal:Expert Focus - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Philanthropy and Taxation: Swiss legal framework and reform perspectives(2018)This article reviews several issues related to the Swiss tax framework in the field of philanthropy, primarily focusing on the direct taxes. It describes the philanthropy-related tax incentives in Switzerland, summarizes their main criticism and presents the ongoing proposals for legislative changes in this respect.Type:journal articleJournal:Expert Focus - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Taxation without Representation: The Case of Resident Non-Citizens(2015)In this article, the author examines the issue of taxation without representation as it relates to non-citizen taxpayers in the context of political and voting rights. The article focuses on Swiss and the US tax and citizenship laws.Type:journal articleJournal:Bulletin for International TaxationVolume:69Issue:10 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, ATF 137 II 284-295 (10.2.2011/a)Nomination d'un chargé d'enquête. Notion de l'appel au public (art. 36 LFINMA; 23 quater al. 1LB; 3 LPCC; OPCC; N. 9 ss de la circulaire de la FINMA 2008/8, Appel au public au sens de la législation sur les placements collectifs de capitaux),(2012)Type:journal articleJournal:Revue de droit administratif et de droit fiscalVolume:2012Issue:4-5-6 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Conceptual Problems of the Corporate Tax: Swiss-US Comparative AnalysisWhat do we really know about corporate tax? Who does it affect and why? Does it somehow impact shareholders, as originally intended? Is it consistent with the fundamental principles governing the taxation of individuals? This book, based on the author’s PhD dissertation, explores these questions via a thorough analysis of the Swiss and US corporate tax systems, considering legal, economic and philosophical aspects. To begin, the book analyses the conceptual difficulties in defining a corporate taxpayer. In particular, it demonstrates that an optimal definition of a taxable corporation does not exist. An entity that is taxed as a corporation in a certain country may be considered a flow-through vehicle in another jurisdiction. This entity classification mismatch creates infamous cross-border complications, giving rise to hybrid entities that may lead to either double taxation or the creation of “homeless income”. This impossibility to define a corporate taxpayer in a satisfactory manner relates to deeper corporate tax problems, which are explored further in this book. It guides the reader through the historical development of corporate taxation, with specific emphasis on the concepts of economic double taxation and the ability to pay. The author also presents contemporary economic and philosophical approaches to corporate taxation. For instance, the research on the economic incidence of corporate tax shows that corporations shift their tax burdens onto various groups of persons that cannot always be precisely identified. Can a tax be considered legitimate when its bearers cannot be clearly established? Analysing fundamental taxation principles, this book argues that the mechanisms of contemporary corporate tax are very far away from producing their initially intended effect, i.e. affecting mainly – or only – shareholders.Type:bookDOI:10.59403/1gkq6fr - Some of the metrics are blocked by yourconsent settings
Item type:Publication, An Act of Love? Tax Aspects of Corporate PhilanthropyThe present article discusses several tax aspects related to corporate philanthropy. Unlike individual giving, the taxation of corporate philanthropy received – and still receives - little scientific attention. In general, legislator treats corporations as individuals for tax purposes, subjecting them to the same tax incentives for charitable giving. However, the economic research - still rather scarce - on corporate giving behaviour suggests that it is very different from the individual giving. In this article, I argue that policy makers should consider this fact when creating tax incentives for corporate philanthropy.Type:book section - Some of the metrics are blocked by yourconsent settings
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Item type:Publication, Post-crisis tax measures in the financial sector(Schulthess éditions romandes, 2015); - Some of the metrics are blocked by yourconsent settings
Item type:Publication,