Allocating Taxing Powers within the European Union (inbunden)
Fler böcker inom
Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
220
Utgivningsdatum
2013-03-16
Upplaga
2013 ed.
Förlag
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Medarbetare
Richelle, Isabelle (ed.), Schön, Wolfgang (ed.), Traversa, Edoardo (ed.)
Illustratör/Fotograf
5 schwarz-weiße Abbildungen
Illustrationer
XI, 220 p.
Dimensioner
234 x 156 x 14 mm
Vikt
504 g
Antal komponenter
1
Komponenter
1 Hardback
ISBN
9783642349188

Allocating Taxing Powers within the European Union

av Isabelle Richelle, Wolfgang Schn, Edoardo Traversa
Inbunden,  Engelska, 2013-03-16
1349
Köp
Spara som favorit
  • Skickas från oss inom 7-10 vardagar.
  • Fri frakt över 249 kr för privatkunder i Sverige.
Finns även som
Visa alla 2 format & utgåvor
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation ability-to-pay, source and residence, abuse of law, arms length standard with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive allocation of taxing powers within the European Union is on its way to a convincing overall framework and to stretch the discussion beyond discrimination.
Visa hela texten

Passar bra ihop

  1. Allocating Taxing Powers within the European Union
  2. +
  3. Slow Productivity

De som köpt den här boken har ofta också köpt Slow Productivity av Cal Newport (häftad).

Köp båda 2 för 1548 kr

Kundrecensioner

Har du läst boken? Sätt ditt betyg »

Fler böcker av författarna

Isabelle Richelle, Wolfgang Schn, Edoardo Traversa

Innehållsförteckning

A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation.- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law.- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schn: Transfer Pricing, the Arm's Length Standard and European Union Law.- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature.- T. Hackemann: Group Taxation in the European Union.- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification.- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market.- E. Reimer: Taxation - an Area without Mutual Recognition?

Du kanske gillar