The Resource Double taxation conventions and European directives in the direct tax area
Double taxation conventions and European directives in the direct tax area
Resource Information
The item Double taxation conventions and European directives in the direct tax area represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Double taxation conventions and European directives in the direct tax area represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- This paper considers successively: Community law principles; The influence of directives on double taxation conventions and vice versa; and The relationship between double taxation conventions and directives in the direct tax area
- Language
- eng
- Label
- Double taxation conventions and European directives in the direct tax area
- Title
- Double taxation conventions and European directives in the direct tax area
- Language
- eng
- Summary
- This paper considers successively: Community law principles; The influence of directives on double taxation conventions and vice versa; and The relationship between double taxation conventions and directives in the direct tax area
- Citation source
- Bound in: Tax treaty law and EC law. - Wien : Linde, 2007 ; p. 191-226
- http://library.link/vocab/creatorName
-
- Kofler, G.W
- Tumpel, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- EU law
- Parent-Subsidiary Directive
- Merger Directive
- Interest and Royalties Directive
- Savings Interest Directive
- mutual assistance
- Label
- Double taxation conventions and European directives in the direct tax area
- Label
- Double taxation conventions and European directives in the direct tax area
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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/Double-taxation-conventions-and-European/9P9IlxL0Vkw/" 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/Double-taxation-conventions-and-European/9P9IlxL0Vkw/">Double taxation conventions and European directives in the direct tax area</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/Double-taxation-conventions-and-European/9P9IlxL0Vkw/" 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/Double-taxation-conventions-and-European/9P9IlxL0Vkw/">Double taxation conventions and European directives in the direct tax area</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>