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The Resource EC free movement of capital, corporate income taxation and third countries : four selected issues

EC free movement of capital, corporate income taxation and third countries : four selected issues

Label
EC free movement of capital, corporate income taxation and third countries : four selected issues
Title
EC free movement of capital, corporate income taxation and third countries : four selected issues
Title variation
EC free movement of capital, income taxation and third countries : four selected issues
Creator
Subject
Language
eng
Summary
This book focuses on four selected issues that are fundamental to the question as to the scope and impact of the free movement of capital vis-à-vis third countries in the field of direct taxation and that are currently under the attention of the European Court of Justice and/or the various national courts within the European Union. The chapters discuss the relationship between the free movement of capital and the other EC Treaty freedoms; the significance of the standstill clause under Article 57(1) EC Treaty in the field of direct taxation; the substantive scope of the free movement of capital vis-à-vis third countries in the field of direct taxation; and the free movement of capital in European Association- and Partnership Agreements and direct taxation
http://library.link/vocab/creatorName
  • Smit, D.S. (Daniël)
  • Kiekebeld, B.J
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EFS Brochure Series
Series volume
9
http://library.link/vocab/subjectName
  • fundamental freedoms
  • EU Treaty
  • standstill clause
  • direct tax
  • third countries (EU)
  • corporate income tax
  • ECJ case law
Label
EC free movement of capital, corporate income taxation and third countries : four selected issues
Instantiates
Publication
Extent
XII, 158 p.
Isbn
9789041127105
Label
EC free movement of capital, corporate income taxation and third countries : four selected issues
Publication
Extent
XII, 158 p.
Isbn
9789041127105

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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