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The Resource EU tax law : direct taxation [2011]

EU tax law : direct taxation [2011]

Label
EU tax law : direct taxation [2011]
Title
EU tax law : direct taxation [2011]
Creator
Subject
Language
eng
Summary
This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters
http://bibfra.me/vocab/lite/collectionName
EU tax law : direct taxation
http://library.link/vocab/creatorName
Helminen, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • EU tax law
  • direct tax
  • ECJ case law
  • non-discrimination
  • fundamental freedoms
  • European Company
  • EEIG
  • corporate income tax
  • transfer pricing
  • mutual assistance
  • recovery of tax
Label
EU tax law : direct taxation [2011]
Instantiates
Publication
Edition
2nd ed.
Extent
XXIV, 428 p.
Isbn
9789087220969
Label
EU tax law : direct taxation [2011]
Publication
Edition
2nd ed.
Extent
XXIV, 428 p.
Isbn
9789087220969

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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