European tax law : volume 1 : general topics and direct taxation

Resource Information

The instance European tax law : volume 1 : general topics and direct taxation represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

European tax law : volume 1 : general topics and direct taxation

Instantiates

• European tax law : volume 1 : general topics and direct taxation

Publication

• Deventer, Kluwer, 2018
• Alphen aan den Rijn, Kluwer Law International, 2018

Contents

• Introduction
• Wattel, P.J.
• Constitutional foundations : EU tax cpmpetences; treaty basis for tax integration and enactment of EU tax law
• Szudoczky, R.
• Weber, D.
• ; p. 11-38
• General EU law concepts and tax law
• Wattel, P.J.
• ; p. 39-151
• The EU Charter of Fundamental Rights, general principles of EU law and taxation
• Pistone, P.
• ; p. 153-177
• Third states and external tax relations
• Dourado, A.P.
• Wattel, P.J.g; p. 179-215
• The Parent-Subsidiary Directive
• Marres, O.C.R.
• ; p. 219-278
• The Merger Directive
• Boulogne, F.
• ; p. 279-329
• EU cross-border tax disputes settlement
• Pistone, P.
• ; p. 331-379
• Tax aspects of the European economic interest grouping, the European company and the European cooperative society
• Boulogne, F.
• Terra, B.
• Wattel, P.J.
• ; p. 381-397
• The Interest and Royalty Directive
• Cordewener, A.
• ; p. 399-427
• A Common (Consolidated) Corporate Tax Base (CC(C)TB)
• Streek, J. van de
• ; p. 429-484
• The Anti-Tax-Avoidance Directive (ATAD)
• Smit, D.
• ; p. 485-538
• Administrative cooperation in the assessment and recovery of direct tax claims
• Hemels, S.J.C.
• ; p. 541-608
• Conceptual background of CJEU case law in direct tax matters
• Wattel, P.J.
• ; p. 611-648
• Free movement and tax base integrity
• Brokelind, C.
• Wattel, P.J.
• ; p. 649-693
• Division of tax jurisdiction; double tax relief mechanisms; tax treaty issues
• Marres, O.C.R.
• ; p. 695-723
• Corporate income taxation
• Vermeulen, H.
• ; p. 725-755
• Cross-border loss relief
• Dourado, A.P.
• ; p. 757-797
• Cross-border dividend taxation
• Vermeulen, H.
• ; p. 799-828
• Exit taxes
• Thiel, S. van
• ; p. 829-849
• Individual income taxation
• Vermeulen, H.
• ; p. 851-882
• State aid and direct taxation
• Douma, S.C.W.
• ; p. 883-926
• Tax competition and the Code of Conduct for Business Taxation
• Nouwen, M.
• Wattel, P.J.
• ; p. 927-946

Edition

7th ed.

Extent

XXIX, 982 p.

Isbn

9789403505855

Isbn Type

(web-pdf)

Record ID

u115874