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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
  • 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, looks at mutual assistance, as well as the EU Arbitration Convention. This sixth edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law
http://bibfra.me/vocab/lite/collectionName
Introduction to European tax law on direct taxation
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Schuch, J
  • Staringer, C
  • Rust, A
  • Kofler, G.W
  • Spies, K
http://library.link/vocab/subjectName
  • direct tax
  • EU tax law
  • tax policy
  • fundamental freedoms
  • State aid
  • Parent-Subsidiary Directive
  • Merger Directive
  • Interest and Royalties Directive
  • ATAD
  • mutual assistance
  • EU Arbitration Convention
  • Tax Dispute Resolution Directive
Label
Introduction to European tax law on direct taxation
Instantiates
Publication
Contents
  • Chapter 1 : The sources of EU law relevant for direct taxation
  • Adamczyk,L.
  • Majdańska, A.
  • ; p. 1-36
  • Chapter 2 : Coordination of tax laws and tax policies in the EU
  • Pistone, P.
  • Szudoczky, R.
  • ; p. 37-62
  • Chapter 3 : The relevance of the fundamental freedoms for direct taxation
  • Lazarov, I.
  • ; p. 63-104
  • Chapter 4 : The State aid provisions of the TFEU in tax matters
  • Miladinovic, A.
  • ; p. 105-144
  • Chapter 5 : The Parent-Subsidiary Directive
  • Tenore, M.
  • ; p. 145-170
  • Chapter 6 : The Merger Directive
  • Matthias Hofstätter
  • Hohenwarter-Mayr, D.
  • ; p. 171-194
  • Chapter 7 : The Interest and Royalties Directive
  • Hristov, D.
  • ; p. 195-214
  • Chapter 8 : The Anti-Tax Avoidance Directive
  • Govind, S.
  • Zolles, S.
  • ; p. 215-248
  • Chapter 9 : Mutual Assistance in Direct Tax Matters
  • Schilcher, M.
  • Spies, K.
  • Zirngast, S.
  • ; p. 249-298
  • Chapter 10 : The EU Arbitration Convention and Dispute Resolution Directive
  • Van West, J.-P.
  • Zöhrer, C.
  • ; p. 299-320
Edition
6th ed.
Extent
XI, 345 p.
Isbn
9783707342819
Note
20200923
Label
Introduction to European tax law on direct taxation
Publication
Contents
  • Chapter 1 : The sources of EU law relevant for direct taxation
  • Adamczyk,L.
  • Majdańska, A.
  • ; p. 1-36
  • Chapter 2 : Coordination of tax laws and tax policies in the EU
  • Pistone, P.
  • Szudoczky, R.
  • ; p. 37-62
  • Chapter 3 : The relevance of the fundamental freedoms for direct taxation
  • Lazarov, I.
  • ; p. 63-104
  • Chapter 4 : The State aid provisions of the TFEU in tax matters
  • Miladinovic, A.
  • ; p. 105-144
  • Chapter 5 : The Parent-Subsidiary Directive
  • Tenore, M.
  • ; p. 145-170
  • Chapter 6 : The Merger Directive
  • Matthias Hofstätter
  • Hohenwarter-Mayr, D.
  • ; p. 171-194
  • Chapter 7 : The Interest and Royalties Directive
  • Hristov, D.
  • ; p. 195-214
  • Chapter 8 : The Anti-Tax Avoidance Directive
  • Govind, S.
  • Zolles, S.
  • ; p. 215-248
  • Chapter 9 : Mutual Assistance in Direct Tax Matters
  • Schilcher, M.
  • Spies, K.
  • Zirngast, S.
  • ; p. 249-298
  • Chapter 10 : The EU Arbitration Convention and Dispute Resolution Directive
  • Van West, J.-P.
  • Zöhrer, C.
  • ; p. 299-320
Edition
6th ed.
Extent
XI, 345 p.
Isbn
9783707342819
Note
20200923

Library Locations

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