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The Resource EU tax law : direct taxation [2015]

EU tax law : direct taxation [2015]

Label
EU tax law : direct taxation [2015]
Title
EU tax law : direct taxation [2015]
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 2015 edition takes into account all judgments of the EU Court on direct tax matters issued by the end of May 2015. 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 will continue. The 2014 amendments to the Savings Directive and the 2014 amendments to the Directive on Administrative Cooperation have been included in this edition. On 18 March 2015, the Commission, however, proposed that the Savings Directive would be repealed with effect from 1 January 2016, because in the future also interest income will be covered by the Directive on Administrative Cooperation. There will be further amendments to the Directive on Administrative Cooperation. This revised edition includes also the 2014 Parent-Subsidiary Directive amendment concerning hybrid mismatch situations and the amendment concerning the binding general anti-avoidance provision. Recently harmful tax competion and prohibited state aid have been given special attention. In the future the Code of Conduct for Business Taxation will be revised
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 [2015]
Instantiates
Publication
Extent
xxii, various paginations
Isbn
9789087223380
Isbn Type
(eBook)
Label
EU tax law : direct taxation [2015]
Publication
Extent
xxii, various paginations
Isbn
9789087223380
Isbn Type
(eBook)

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
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      3.148008 101.712199
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