The Resource European tax law : volume 1 : general topics and direct taxation
European tax law : volume 1 : general topics and direct taxation
Resource Information
The item European tax law : volume 1 : general topics and direct taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item European tax law : volume 1 : general topics and direct taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. It offers an analysis of the field surrounding tax law across Europe, and puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court's case law in tax matters. This first volume of the abridged student edition of 'European Tax Law' covers: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU; 2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal; 3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States; 4. Soft Law on Harmful Tax Competition; 5. Procedural matters and the extent of judicial protection
- Language
- eng
- Edition
- 7th abridged student ed.
- Extent
- xxv, 547 p.
- Isbn
- 9789403505923
- Label
- European tax law : volume 1 : general topics and direct taxation
- Title
- European tax law : volume 1 : general topics and direct taxation
- Title variation
- Terra/Wattel - European tax law
- Subject
-
- Arbitration Convention
- CCCTB
- ECJ case law
- EEIG
- EU Charter of Fundamental Rights
- EU Treaty
- EU law
- EU tax law
- European Company
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- State aid
- VAT
- corporate income tax
- direct tax
- dispute resolution
- dividend
- exchange of information
- exit tax
- harmful tax competition
- harmonization of tax
- individual income tax
- mutual assistance
- soft law
- tax treaty
- third countries (EU)
- transfer pricing
- cross-border loss relief
- ATAD
- Language
- eng
- Summary
- Comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. It offers an analysis of the field surrounding tax law across Europe, and puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court's case law in tax matters. This first volume of the abridged student edition of 'European Tax Law' covers: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU; 2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal; 3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States; 4. Soft Law on Harmful Tax Competition; 5. Procedural matters and the extent of judicial protection
- http://bibfra.me/vocab/lite/collectionName
-
- European tax law
- European tax law
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://bibfra.me/vocab/lite/meetingName
- Terra, B.J.M
- http://library.link/vocab/relatedWorkOrContributorName
-
- Wattel, P.J
- Marres, O.C.R
- Vermeulen, H
- http://library.link/vocab/subjectName
-
- EU tax law
- EU Treaty
- EU law
- harmful tax competition
- ECJ case law
- State aid
- EU Charter of Fundamental Rights
- tax treaty
- third countries (EU)
- direct tax
- Parent-Subsidiary Directive
- Merger Directive
- Interest and Royalties Directive
- dispute resolution
- ATAD
- CCCTB
- exchange of information
- soft law
- harmonization of tax
- VAT
- transfer pricing
- Arbitration Convention
- EEIG
- European Company
- cross-border loss relief
- mutual assistance
- exit tax
- dividend
- corporate income tax
- individual income tax
- Label
- European tax law : volume 1 : general topics and direct taxation
- Edition
- 7th abridged student ed.
- Extent
- xxv, 547 p.
- Isbn
- 9789403505923
- Isbn Type
- (pdf)
- Label
- European tax law : volume 1 : general topics and direct taxation
- Edition
- 7th abridged student ed.
- Extent
- xxv, 547 p.
- Isbn
- 9789403505923
- Isbn Type
- (pdf)
Subject
- Arbitration Convention
- CCCTB
- ECJ case law
- EEIG
- EU Charter of Fundamental Rights
- EU Treaty
- EU law
- EU tax law
- European Company
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- State aid
- VAT
- corporate income tax
- direct tax
- dispute resolution
- dividend
- exchange of information
- exit tax
- harmful tax competition
- harmonization of tax
- individual income tax
- mutual assistance
- soft law
- tax treaty
- third countries (EU)
- transfer pricing
- cross-border loss relief
- ATAD
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/European-tax-law--volume-1--general-topics-and/OHb6qPIc56w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/European-tax-law--volume-1--general-topics-and/OHb6qPIc56w/">European tax law : volume 1 : general topics and direct taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
