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The Resource The EU's external dimension in direct tax matters

The EU's external dimension in direct tax matters

Label
The EU's external dimension in direct tax matters
Title
The EU's external dimension in direct tax matters
Contributor
Subject
Language
eng
Summary
The book comprises the masters' thesis of the postgraduate program "International tax law" at WU Vienna (2009/2010), dealing with EU's external dimensions in direct tax matters. The number of articles are related to the third-countries aspects of the free movement of capital and are key to the broader topic of the EU's external dimension. These include the competence to conclude tax treaties with third countries as well as the content of such treaties, agreements concluded between the European Union and Switzerland, tax-related transition issues affecting accession countries and a number of issues arising in the sphere of association and partnership agreements
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Heidenbauer, S
  • Stürzlinger, B
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • vol. 66
  • no. 66
http://library.link/vocab/subjectName
  • EU tax law
  • third countries (EU)
  • fundamental freedoms
  • EU Treaty
  • ECJ case law
  • PE
  • dividend
  • Savings Tax Agreement
Label
The EU's external dimension in direct tax matters
Instantiates
Publication
Contents
  • Five years of EURYI research on the impact of European law on relations with third countries in the field of direct taxes : selected remarks for a general report
  • Pistone, P.
  • ; p. 17-57
  • The history of the free movement of capital (Art. 63 TFEU, Art. 56 EC)
  • Batra, V.
  • ; p. 59-78
  • The free movement of capital in the light of the Treaty of Lisbon
  • Oliveti, F.
  • ; p. 79-94
  • The effects of the ECJ's "principal aspects" jurisprudence for the application of the free movement of capital in third-country relationships
  • Perl, M.
  • ; p. 95-120
  • The concept of discrimination of Art. 63 TFEU with respect to third-country relationships
  • Rodrigues Nunes, G.L.
  • ; p. 121-144
  • Express derogations from the free movement of capital with respect to third countries : Art. 64 TFEU
  • Pinho Teixeira, M.
  • ; p. 145-162
  • Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships : territoriality, fiscal coherence, safeguarding a balanced allocation of taxation powers
  • Traballi, A.
  • ; p. 163-183
  • Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships : anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection
  • Daurer, V.
  • Simader, K.
  • ; p. 185-208
  • The relevance of the Open Skies decisions and tax treaty LOB clauses
  • Aguirre Luna, A.
  • ; p. 209-228
  • Impact of secondary EU Law on third-country relationships
  • Göydeniz, S.
  • ; p. 229-251
  • The relationship of the free movement of capital and the free movement of payments with special emphasis on third-country relationships
  • Zeitlinger, A.
  • ; p. 253-272
  • Taxation of dividends in relations with third countries
  • Chu, Lin
  • ; p. 273-291
  • Non-deduction of interest payments and third countries
  • Petruzzi, R.
  • ; p. 293-315
  • Tax treatment of EU permanent establishments of third-country investors
  • Chen, Tsai-Yin
  • ; p. 317-334
  • The competence to conclude treaties with third countries
  • Srivastava, A.
  • ; p. 335-360
  • The fundamental freedoms under the EEA agreement in comparison to the TFEU freedoms in direct tax matters
  • Moosbrugger, M.
  • ; p. 361-379
  • The EU-Switzerland Agreement on the Free Movement of Persons
  • Taeschler, C.
  • ; p. 381-397
  • The EU-Switzerland Savings Agreement
  • Sarghi, P.
  • ; p. 399-418
  • Temporal transition issues in the field of direct taxation : the accession of the EU 12 and the prospective issues for acceding member states
  • Fazakas, Z.
  • ; p. 419-437
  • The free movement of capital and the freedom of establishment in association and partnership agreements
  • Basalykas, J.
  • ; p. 439- 460
  • The impact of the general non-discrimination clause under the TFEU, EEA agreement and the various association and partnership agreements in direct tax matters
  • Shi, Jing
  • ; p. 461-476
Extent
488 p.
Isbn
9783707317749
Label
The EU's external dimension in direct tax matters
Publication
Contents
  • Five years of EURYI research on the impact of European law on relations with third countries in the field of direct taxes : selected remarks for a general report
  • Pistone, P.
  • ; p. 17-57
  • The history of the free movement of capital (Art. 63 TFEU, Art. 56 EC)
  • Batra, V.
  • ; p. 59-78
  • The free movement of capital in the light of the Treaty of Lisbon
  • Oliveti, F.
  • ; p. 79-94
  • The effects of the ECJ's "principal aspects" jurisprudence for the application of the free movement of capital in third-country relationships
  • Perl, M.
  • ; p. 95-120
  • The concept of discrimination of Art. 63 TFEU with respect to third-country relationships
  • Rodrigues Nunes, G.L.
  • ; p. 121-144
  • Express derogations from the free movement of capital with respect to third countries : Art. 64 TFEU
  • Pinho Teixeira, M.
  • ; p. 145-162
  • Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships : territoriality, fiscal coherence, safeguarding a balanced allocation of taxation powers
  • Traballi, A.
  • ; p. 163-183
  • Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships : anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection
  • Daurer, V.
  • Simader, K.
  • ; p. 185-208
  • The relevance of the Open Skies decisions and tax treaty LOB clauses
  • Aguirre Luna, A.
  • ; p. 209-228
  • Impact of secondary EU Law on third-country relationships
  • Göydeniz, S.
  • ; p. 229-251
  • The relationship of the free movement of capital and the free movement of payments with special emphasis on third-country relationships
  • Zeitlinger, A.
  • ; p. 253-272
  • Taxation of dividends in relations with third countries
  • Chu, Lin
  • ; p. 273-291
  • Non-deduction of interest payments and third countries
  • Petruzzi, R.
  • ; p. 293-315
  • Tax treatment of EU permanent establishments of third-country investors
  • Chen, Tsai-Yin
  • ; p. 317-334
  • The competence to conclude treaties with third countries
  • Srivastava, A.
  • ; p. 335-360
  • The fundamental freedoms under the EEA agreement in comparison to the TFEU freedoms in direct tax matters
  • Moosbrugger, M.
  • ; p. 361-379
  • The EU-Switzerland Agreement on the Free Movement of Persons
  • Taeschler, C.
  • ; p. 381-397
  • The EU-Switzerland Savings Agreement
  • Sarghi, P.
  • ; p. 399-418
  • Temporal transition issues in the field of direct taxation : the accession of the EU 12 and the prospective issues for acceding member states
  • Fazakas, Z.
  • ; p. 419-437
  • The free movement of capital and the freedom of establishment in association and partnership agreements
  • Basalykas, J.
  • ; p. 439- 460
  • The impact of the general non-discrimination clause under the TFEU, EEA agreement and the various association and partnership agreements in direct tax matters
  • Shi, Jing
  • ; p. 461-476
Extent
488 p.
Isbn
9783707317749

Library Locations

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