The Resource EU tax law : direct taxation [2014]

EU tax law : direct taxation [2014]

Label
EU tax law : direct taxation [2014]
Title
EU tax law : direct taxation [2014]
Creator
Subject
Language
eng
Summary
EU tax law develops rapidly, especially because of the growing number of judgments from the EU Court on direct tax matters. Therefore, regular updates of the book are necessary. The most recent judgments have clarified the many remaining, unclear issues concerning the impact of EU law on direct taxation. This 2014 edition takes into account all judgments of the EU Court on direct tax matters issued by the end of June 2014. Also, new case law concerning human rights in the EU context together with a lot of new literature is added to this edition. The scope of automatic exchange of tax information between the tax administrations in the European Union has been broadened and this trend is likely to continue. The 2014 amendments to the Savings Directive have been included already in this edition, even though they have to be implemented only before the beginning of 2016. The same is true for the 2014 Parent-Subsidiary Directive amendment concerning hybrid mismatch situations
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
  • human rights
  • automatic exchange of information
Label
EU tax law : direct taxation [2014]
Instantiates
Publication
Extent
various paginations
Label
EU tax law : direct taxation [2014]
Publication
Extent
various paginations

Library Locations

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