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The Resource Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid

Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid

Label
Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
Title
Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
Title variation
Accounting and taxation & assessment of ECJ case law : 2007 EATLP Congress, Helsinki
Contributor
Subject
Language
eng
Summary
The first part deals with the relationship between accounting and taxation in the area of trading in emission rights. The second part is a debate on the questions which direction the European Court of Justice should take in dealing with cross-border tax issues
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Vanistendael, F.J.G.M
Series statement
EATLP international tax series
Series volume
vol. 5
http://library.link/vocab/subjectName
  • accounting
  • IFRS
  • emission rights
  • direct tax
  • ECJ case law
  • territoriality principle
  • fiscal sovereignty
  • State aid
  • EU law
Label
Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
Instantiates
Publication
Contents
  • Kari Tikka memorial lecture : accounting and taxation
  • Norberg, C.
  • ; p. 9-27
  • The relation between accounting and taxation : the example of emission rights - accounting aspects
  • Räty, P.
  • ; p. 29-43
  • Emission trading : accounting and tax aspects
  • Richelle, I.
  • ; p. 45-63
  • EC law and direct taxation : towards a coherent system of taxation?
  • García Prats, F.A.
  • ; p. 65-81
  • Tax-related difficulties of State aid rules
  • Luja, R.H.C.
  • ; p. 83-97
  • European direct tax law : quo vadis?
  • Pistone, P.
  • ; p. 99-112
  • Is the limitation of tax jurisdiction a restriction of the freedom of movement?
  • Weber, D.
  • ; p. 113-133
Extent
176 p.
Isbn
9789081281911
Issn
1574-9789
Label
Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
Publication
Contents
  • Kari Tikka memorial lecture : accounting and taxation
  • Norberg, C.
  • ; p. 9-27
  • The relation between accounting and taxation : the example of emission rights - accounting aspects
  • Räty, P.
  • ; p. 29-43
  • Emission trading : accounting and tax aspects
  • Richelle, I.
  • ; p. 45-63
  • EC law and direct taxation : towards a coherent system of taxation?
  • García Prats, F.A.
  • ; p. 65-81
  • Tax-related difficulties of State aid rules
  • Luja, R.H.C.
  • ; p. 83-97
  • European direct tax law : quo vadis?
  • Pistone, P.
  • ; p. 99-112
  • Is the limitation of tax jurisdiction a restriction of the freedom of movement?
  • Weber, D.
  • ; p. 113-133
Extent
176 p.
Isbn
9789081281911
Issn
1574-9789

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