Introduction to European tax law on direct taxation

Resource Information

The work Introduction to European tax law on direct taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Introduction to European tax law on direct taxation

Creator

• Introduction to European tax law on direct taxation

Contributor

• Lang, M

Subject

• EU Arbitration Convention
• EU tax law
• Interest and Royalties Directive
• Merger Directive
• Parent-Subsidiary Directive
• Savings Interest Directive
• State aid
• exchange of information
• fundamental freedoms
• mutual assistance

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

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction