The Resource EU tax law : direct taxation [2014]
EU tax law : direct taxation [2014]
Resource Information
The item EU tax law : direct taxation [2014] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item EU tax law : direct taxation [2014] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- EU tax law develops rapidly, especially because of the growing number of judgments from the EU Court on direct tax matters. Therefore, regular updates of the book are necessary. The most recent judgments have clarified the many remaining, unclear issues concerning the impact of EU law on direct taxation. This 2014 edition takes into account all judgments of the EU Court on direct tax matters issued by the end of June 2014. Also, new case law concerning human rights in the EU context together with a lot of new literature is added to this edition. The scope of automatic exchange of tax information between the tax administrations in the European Union has been broadened and this trend is likely to continue. The 2014 amendments to the Savings Directive have been included already in this edition, even though they have to be implemented only before the beginning of 2016. The same is true for the 2014 Parent-Subsidiary Directive amendment concerning hybrid mismatch situations
- Language
- eng
- Extent
- various paginations
- Label
- EU tax law : direct taxation [2014]
- Title
- EU tax law : direct taxation [2014]
- Subject
-
- ECJ case law
- EU tax law
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- Savings Interest Directive
- automatic exchange of information
- corporate income tax
- domestic tax law
- fundamental freedoms
- human rights
- mutual assistance
- non-discrimination
- recovery of tax
- tax treaty
- transfer pricing
- Code of Conduct on Transfer Pricing Documentation
- Language
- eng
- Summary
- EU tax law develops rapidly, especially because of the growing number of judgments from the EU Court on direct tax matters. Therefore, regular updates of the book are necessary. The most recent judgments have clarified the many remaining, unclear issues concerning the impact of EU law on direct taxation. This 2014 edition takes into account all judgments of the EU Court on direct tax matters issued by the end of June 2014. Also, new case law concerning human rights in the EU context together with a lot of new literature is added to this edition. The scope of automatic exchange of tax information between the tax administrations in the European Union has been broadened and this trend is likely to continue. The 2014 amendments to the Savings Directive have been included already in this edition, even though they have to be implemented only before the beginning of 2016. The same is true for the 2014 Parent-Subsidiary Directive amendment concerning hybrid mismatch situations
- http://bibfra.me/vocab/lite/collectionName
- EU tax law : direct taxation
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- EU tax law
- non-discrimination
- fundamental freedoms
- Parent-Subsidiary Directive
- Interest and Royalties Directive
- Merger Directive
- corporate income tax
- transfer pricing
- Code of Conduct on Transfer Pricing Documentation
- mutual assistance
- recovery of tax
- Savings Interest Directive
- domestic tax law
- tax treaty
- ECJ case law
- human rights
- automatic exchange of information
- Label
- EU tax law : direct taxation [2014]
- Extent
- various paginations
- Label
- EU tax law : direct taxation [2014]
- Extent
- various paginations
Subject
- ECJ case law
- EU tax law
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- Savings Interest Directive
- automatic exchange of information
- corporate income tax
- domestic tax law
- fundamental freedoms
- human rights
- mutual assistance
- non-discrimination
- recovery of tax
- tax treaty
- transfer pricing
- Code of Conduct on Transfer Pricing Documentation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-tax-law--direct-taxation-2014/EsA5vSepOzE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-tax-law--direct-taxation-2014/EsA5vSepOzE/">EU tax law : direct taxation [2014]</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-tax-law--direct-taxation-2014/EsA5vSepOzE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-tax-law--direct-taxation-2014/EsA5vSepOzE/">EU tax law : direct taxation [2014]</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
