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The Resource Introduction to European tax law on direct taxation

Introduction to European tax law on direct taxation

Label
Introduction to European tax law on direct taxation
Title
Introduction to European tax law on direct taxation
Creator
Contributor
Subject
Language
eng
Summary
The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, the Savings Directive, the Exchange of Information Directive and the Tax Collection Directive, as well as the Arbitration Convention
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Introduction to European tax law on direct taxation
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
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  • Lang, M
  • Pistone, P
  • Schuch, J
  • Staringer, C
http://library.link/vocab/subjectName
  • ECJ case law
  • EU Treaty
  • fundamental freedoms
  • State aid
  • Parent-Subsidiary Directive
  • Merger Directive
  • Interest and Royalties Directive
  • Savings Interest Directive
  • exchange of information
  • Arbitration Convention
  • mutual assistance
  • EU tax law
Label
Introduction to European tax law on direct taxation
Instantiates
Publication
Contents
  • The sources of EC law relevant for direct taxation
  • Adamczyk, L.
  • ; p. 13-42
  • The relevance of the fundamental freedoms for direct taxation
  • Englmair, V.E.
  • ; p. 43-92
  • The state aid provisions of the TFEU in tax matters
  • Kronthaler, M-A.
  • Tzubery, Y.
  • ; p. 93-129
  • The Parent-Subsidiary Directive
  • Tenore, M.
  • ; p. 131-150
  • The Merger Directive
  • Hofstätter, M.
  • Hohenwarter-Mayr, D.
  • ; p. 151-174
  • The Interest and Royalty Directive
  • Hristov, D.
  • ; p. 175-191
  • The Savings Directive
  • Heidenbauer, S.
  • ; p. 193-206
  • The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation
  • Schilcher, M.
  • Spies, K.
  • ; p. 207-236
  • The EU Arbitration Convention
  • Plansky, P.
  • ; p. 237-248
Edition
3rd ed.
Extent
269 p.
Isbn
9783707322118
Label
Introduction to European tax law on direct taxation
Publication
Contents
  • The sources of EC law relevant for direct taxation
  • Adamczyk, L.
  • ; p. 13-42
  • The relevance of the fundamental freedoms for direct taxation
  • Englmair, V.E.
  • ; p. 43-92
  • The state aid provisions of the TFEU in tax matters
  • Kronthaler, M-A.
  • Tzubery, Y.
  • ; p. 93-129
  • The Parent-Subsidiary Directive
  • Tenore, M.
  • ; p. 131-150
  • The Merger Directive
  • Hofstätter, M.
  • Hohenwarter-Mayr, D.
  • ; p. 151-174
  • The Interest and Royalty Directive
  • Hristov, D.
  • ; p. 175-191
  • The Savings Directive
  • Heidenbauer, S.
  • ; p. 193-206
  • The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation
  • Schilcher, M.
  • Spies, K.
  • ; p. 207-236
  • The EU Arbitration Convention
  • Plansky, P.
  • ; p. 237-248
Edition
3rd ed.
Extent
269 p.
Isbn
9783707322118

Library Locations

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