The Resource A comparative and economic approach to equality in European taxation

A comparative and economic approach to equality in European taxation

Label
A comparative and economic approach to equality in European taxation
Title
A comparative and economic approach to equality in European taxation
Creator
Subject
Language
eng
Summary
This paper deals with the principle of equality in general, in U.S. tax law, in German tax law, and in the European legal order; the implementation of the economic non-discrimination principle in the EU Treaty, non-restriction and non-discrimination as conditions for market neutality, the economic conditions for a fully integrated internal market, and the free movement of enterprises
Citation source
Bound in: Körperschaftsteuer Internationales Steuerrecht Doppelbesteuerung : Festschrift für Franz Wassermeyer zum 65. Geburtstag. - München : Verlag C.H. Beck, 2005 ; p. 523-541
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • International
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • equal treatment
  • non-discrimination
  • fundamental freedoms
Label
A comparative and economic approach to equality in European taxation
Instantiates
Publication
Label
A comparative and economic approach to equality in European taxation
Publication

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