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The Resource Internationales und Europäisches Steuerrecht

Internationales und Europäisches Steuerrecht

Label
Internationales und Europäisches Steuerrecht
Title
Internationales und Europäisches Steuerrecht
Creator
Subject
Language
eng
Summary
This book introduces the legal norms and administrative regulations that must be observed when a tax-related matter involves foreign relations. The basic principles and structures of German international tax law and European tax law are explained. The various types of personal and factual tax obligations, the consequences of the establishment and abandonment of domestic tax links, German foreign tax law together with the basic principles of transfer pricing, the law of double taxation treaties and European tax law (with a focus on the fundamental freedoms and the question of when a national tax norm is to be classified as contrary to Community law) are presented, with particular attention to income tax law. In this 6th edition as at June 2020, the current developments are taken into account: in particular the Multilateral Instrument, the DAC6 guidelines for cross-border tax planning and the latest plans at international level by the OECD as well as the case law of the European Court of Justice, the Federal Constitutional Court and the Federal Court of Finance
http://library.link/vocab/creatorName
Haase, F
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Schwerpunktbereich
http://library.link/vocab/subjectName
  • EU tax law
  • international tax law
  • domestic tax law
  • income tax law
  • transfer pricing
  • double taxation
  • tax treaty
  • MLI
  • DAC6
  • ECJ case law
  • case law
Label
Internationales und Europäisches Steuerrecht
Instantiates
Publication
Edition
6th ed.
Extent
XXVII. 505 p.
Isbn
9783811449343
Label
Internationales und Europäisches Steuerrecht
Publication
Edition
6th ed.
Extent
XXVII. 505 p.
Isbn
9783811449343

Library Locations

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