Peter H.J. Essers – författare

Visar alla böcker från författaren Peter H.J. Essers. Handla med fri frakt och snabb leverans.

4 produkter

Kategorier

4 produkter

Environmental Policy and Direct Taxation in Europe

AvPaul A. Flutsh; Manon A. Ultee,Peter H.J. Essers

E-bok

PDF, Engelska, 2000

1 677 kr

Läs direkt efter köp

This work examines the extent to which income taxation is influenced by the issue of environmental protection in EU Member States. Reports from seven countries belonging to the EUCOTAX (European Universities Cooperating on Taxes) network - Belgium, France, Germany, Italy, the Netherlands, Spain and the United Kingdom - investigate the relationship between environmental policy and direct taxation. The analysis covers two broad issues: the measures incorporated into personal and corporate income tax regimes to stimulate environmental protection, and the treatment of fiscal liabilities with respect to environmental legislation. The work is part of a project supported by the European Commission and the London Institute for Public Policy Research, aimed at stimulating debate about environmental tax reform in Europe. The project was coordinated by Professor Tulio Rosembuj of the University of Barcelona and Professor Peter Essers of Tilburg University, the Netherlands.

Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law

The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law

AvGuido JME de Bont,Peter HJ Essers

E-bok

PDF, Engelska, 1998

3 542 kr

Läs direkt efter köp

The impact of the European Community (EC) and EC law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties conflict with EC law, especially with the fundamental freedoms contained in the EC Treaty.This book deals with this issue from the perspectives of Austria, France, Germany, Italy, the Netherlands, Spain, and the United Kingdom. Though most problems arise with regard to the limitation on benefits clauses contained in the tax treaties concluded between EC member states and the United States, the book also addresses the compatibility with EC law of other anti-abuse clauses and assesses the consequences of a possible conflict.This title is published in association with EUCOTAX (European Universities Cooperating on Taxes), a network of fiscal institutes of several European universities which initiates and coordinates both comparative education and comparative research on taxation. Its projects and programs include winter courses, guest lectures, joint research projects, international conferences, and the exchange of researchers from various countries.