Droit fiscal international et européen

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The item Droit fiscal international et européen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: This book studies the relationship between EU and international tax law. The first part deals with the inclusion of national tax law in the international context. The second part discusses how EU law interferes with international tax law in the field of customs duties, VAT, excise duties, direct taxes, ECJ jurisprudence, administrative assistance and State aid. The third part researches the arrangements for linking European tax law with international tax law (European Convention on Human Rights). The last part give an overview of the current cross-border tax issues like cross-border donations and successions, taxation of heritage, taxation of capital gains, taxation of movable capital income, taxation of MNEs, taxation of e-commerce and environment

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Summary: This book studies the relationship between EU and international tax law. The first part deals with the inclusion of national tax law in the international context. The second part discusses how EU law interferes with international tax law in the field of customs duties, VAT, excise duties, direct taxes, ECJ jurisprudence, administrative assistance and State aid. The third part researches the arrangements for linking European tax law with international tax law (European Convention on Human Rights). The last part give an overview of the current cross-border tax issues like cross-border donations and successions, taxation of heritage, taxation of capital gains, taxation of movable capital income, taxation of MNEs, taxation of e-commerce and environment