Practical problems in European and international tax law : essays in honour of Manfred Mössner

Resource Information

The work Practical problems in European and international tax law : essays in honour of Manfred Mössner 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

Practical problems in European and international tax law : essays in honour of Manfred Mössner

Contributor

• Essers, P.H.J
• Jochum, H
• Lang, M
• Wiman, B
• Winkeljohann, N

Subject

• AOA
• BEPS
• CCCTB
• EU Charter of Fundamental Rights
• European Convention on Human Rights
• GAAR
• PE
• allocation of profits
• anti-avoidance
• business tax
• case law
• cost contribution arrangement
• cost sharing arrangement
• developing countries
• digital economy
• discrimination
• e-commerce
• exchange of information
• exit tax
• foreign tax credit
• fundamental freedoms
• history of taxation
• interest
• international taxation
• partnership
• place of effective management
• risk management
• royalties
• tax evasion
• tax treaty
• taxpayer rights
• trust

Language

eng

Summary

This Festschrift celebrates the 75th birthday of Prof. Dr. Jörg Manfred Mössner. It contains contributions from 35 renowned tax experts showing how the practical problems in European and international tax law are of constantly growing significance in a globalizing world. The issue of tax avoidance by multinationals has become one of the main topics in international politics and taxation, as can be seen when contemplating the current efforts on base erosion and profit shifting and the international advance on a thorough exchange of information

Geographic coverage

• European Union
• International

Index

no index present

Language note

English

Literary form

non fiction