The Resource Can procedural rules create obstacles to fundamental freedoms in European law?
Can procedural rules create obstacles to fundamental freedoms in European law?
Resource Information
The item Can procedural rules create obstacles to fundamental freedoms in European law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Can procedural rules create obstacles to fundamental freedoms in European law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- There are different kinds of procedural rules that companies have to comply with in the various European jurisdictions. This article examines whether these procedural rules create an infringement of the fundamental freedoms guaranteed by European law (EC Treaty and EEA Agreement), including transfer pricing documentation rules, accounting rules, advance pricing agreements, and use of the mutual agreement and arbitration procedure to reduce the compliance burden for taxpayers
- Language
- eng
- Label
- Can procedural rules create obstacles to fundamental freedoms in European law?
- Title
- Can procedural rules create obstacles to fundamental freedoms in European law?
- Language
- eng
- Summary
- There are different kinds of procedural rules that companies have to comply with in the various European jurisdictions. This article examines whether these procedural rules create an infringement of the fundamental freedoms guaranteed by European law (EC Treaty and EEA Agreement), including transfer pricing documentation rules, accounting rules, advance pricing agreements, and use of the mutual agreement and arbitration procedure to reduce the compliance burden for taxpayers
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
- http://library.link/vocab/creatorName
- Furuseth, E
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- fundamental freedoms
- transfer pricing
- documentation requirements
- accounting
- APA
- MAP
- arbitration
- Label
- Can procedural rules create obstacles to fundamental freedoms in European law?
- Label
- Can procedural rules create obstacles to fundamental freedoms in European law?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Can-procedural-rules-create-obstacles-to/3CK2CvqvewM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Can-procedural-rules-create-obstacles-to/3CK2CvqvewM/">Can procedural rules create obstacles to fundamental freedoms in European law?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Can-procedural-rules-create-obstacles-to/3CK2CvqvewM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Can-procedural-rules-create-obstacles-to/3CK2CvqvewM/">Can procedural rules create obstacles to fundamental freedoms in European law?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
