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The Resource Advanced issues in international and European tax law

Advanced issues in international and European tax law

Label
Advanced issues in international and European tax law
Title
Advanced issues in international and European tax law
Creator
Subject
Language
eng
Summary
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good tax governance, harmful tax competition, state aid, tax treaty abuse and the Financial Transaction Tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions
http://library.link/vocab/creatorName
HJI Panayi, C
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Modern studies in European law
http://library.link/vocab/subjectName
  • international tax law
  • tax avoidance
  • corporate social responsibility
  • harmful tax competition
  • State aid
  • treaty abuse
  • PE
  • transfer pricing
  • financial transaction tax
  • BEPS Action Plan
  • ECJ case law
  • country-by-country reporting
  • dispute resolution
Label
Advanced issues in international and European tax law
Instantiates
Publication
Extent
xxx, 342 p.
Isbn
9781849466950
Isbn Type
(Hardback)
Label
Advanced issues in international and European tax law
Publication
Extent
xxx, 342 p.
Isbn
9781849466950
Isbn Type
(Hardback)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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