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The Resource EU tax law : direct taxation [2013]

EU tax law : direct taxation [2013]

Label
EU tax law : direct taxation [2013]
Title
EU tax law : direct taxation [2013]
Creator
Subject
Language
eng
Summary
EU tax law substantially impacts the domestic tax laws of the EU Member States and the way in which those laws must be interpreted and applied. The effect of EU tax law on national legislation is becoming increasingly complex. Today, anyone working with or interested in tax law or tax planning is confronted with EU tax law issues. The 2013 edition of this book provides a clear picture of all the EU 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. The book describes the legal remedies available against tax treatment that is in conflict with EU law. The study begins with a comprehensive overview of the basic principles and concepts of EU tax law and all relevant articles of the Treaty on the Functioning of the European Union, analysing them in the light of direct tax case law. A discussion follows covering all relevant EU directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EU 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. A separate chapter is dedicated to the EU law issues related to transfer pricing and to the EU 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
  • non-discrimination
  • fundamental freedoms
  • Parent-Subsidiary Directive
  • Interest and Royalties Directive
  • Merger Directive
  • corporate income tax
  • transfer pricing
  • Code of Conduct on Transfer Pricing Documentation
  • mutual assistance
  • recovery of tax
  • Savings Interest Directive
  • domestic tax law
  • tax treaty
  • ECJ case law
Label
EU tax law : direct taxation [2013]
Instantiates
Publication
Edition
3rd ed.
Extent
xxii, 474 p.
Isbn
9789087222093
Isbn Type
(eBook)
Label
EU tax law : direct taxation [2013]
Publication
Edition
3rd ed.
Extent
xxii, 474 p.
Isbn
9789087222093
Isbn Type
(eBook)

Library Locations

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