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The Resource The EU and third countries : direct taxation

The EU and third countries : direct taxation

Label
The EU and third countries : direct taxation
Title
The EU and third countries : direct taxation
Contributor
Subject
Language
eng
Summary
Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
Series statement
  • Schriftenreihe zum Internationalen Steuerrecht
  • Series on International Tax Law
  • EUCOTAX series on European taxation
Series volume
  • Band 49
  • Vol. 49
  • Vol. 17
http://library.link/vocab/subjectName
  • direct tax
  • EU law
  • fundamental freedoms
  • third countries (EU)
  • tax treaty
  • Savings Tax Agreement
  • treaty shopping
Label
The EU and third countries : direct taxation
Instantiates
Publication
Contents
  • Non-application of DTCs: inconsistent with Community and EEA loyalty
  • Kemmeren, E.C.C.M.
  • ; p. 57-65
  • Note on the external competence of the European Community in tax matters - the example of the Agreement with Switzerland on the taxation of savings
  • Lyal, R.
  • ; p. 67-70
  • Designing an anti-treaty shopping provision: an alternative approach
  • de Graaf, A.
  • ; p. 71-94
Extent
1072 p.
Isbn
9789041155870
Isbn Type
(web-ISBN)
Label
The EU and third countries : direct taxation
Publication
Contents
  • Non-application of DTCs: inconsistent with Community and EEA loyalty
  • Kemmeren, E.C.C.M.
  • ; p. 57-65
  • Note on the external competence of the European Community in tax matters - the example of the Agreement with Switzerland on the taxation of savings
  • Lyal, R.
  • ; p. 67-70
  • Designing an anti-treaty shopping provision: an alternative approach
  • de Graaf, A.
  • ; p. 71-94
Extent
1072 p.
Isbn
9789041155870
Isbn Type
(web-ISBN)

Library Locations

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      52.3736660 4.9336932
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      3.148008 101.712199
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