The Resource EU tax law : direct taxation [2015]
EU tax law : direct taxation [2015]
Resource Information
The item EU tax law : direct taxation [2015] 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 2 library branches.
Resource Information
The item EU tax law : direct taxation [2015] 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 2 library branches.
- 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 2015 edition takes into account all judgments of the EU Court on direct tax matters issued by the end of May 2015. 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 will continue. The 2014 amendments to the Savings Directive and the 2014 amendments to the Directive on Administrative Cooperation have been included in this edition. On 18 March 2015, the Commission, however, proposed that the Savings Directive would be repealed with effect from 1 January 2016, because in the future also interest income will be covered by the Directive on Administrative Cooperation. There will be further amendments to the Directive on Administrative Cooperation. This revised edition includes also the 2014 Parent-Subsidiary Directive amendment concerning hybrid mismatch situations and the amendment concerning the binding general anti-avoidance provision. Recently harmful tax competion and prohibited state aid have been given special attention. In the future the Code of Conduct for Business Taxation will be revised
- Language
- eng
- Label
- EU tax law : direct taxation [2015]
- Title
- EU tax law : direct taxation [2015]
- Subject
-
- ECJ case law
- EU tax law
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- Savings Interest Directive
- corporate income tax
- domestic tax law
- fundamental freedoms
- 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 2015 edition takes into account all judgments of the EU Court on direct tax matters issued by the end of May 2015. 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 will continue. The 2014 amendments to the Savings Directive and the 2014 amendments to the Directive on Administrative Cooperation have been included in this edition. On 18 March 2015, the Commission, however, proposed that the Savings Directive would be repealed with effect from 1 January 2016, because in the future also interest income will be covered by the Directive on Administrative Cooperation. There will be further amendments to the Directive on Administrative Cooperation. This revised edition includes also the 2014 Parent-Subsidiary Directive amendment concerning hybrid mismatch situations and the amendment concerning the binding general anti-avoidance provision. Recently harmful tax competion and prohibited state aid have been given special attention. In the future the Code of Conduct for Business Taxation will be revised
- 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
- Label
- EU tax law : direct taxation [2015]
- Extent
- xxii, various paginations
- Isbn
- 9789087223373
- Isbn Type
- (print)
- Label
- EU tax law : direct taxation [2015]
- Extent
- xxii, various paginations
- Isbn
- 9789087223373
- Isbn Type
- (print)
Subject
- ECJ case law
- EU tax law
- Interest and Royalties Directive
- Merger Directive
- Parent-Subsidiary Directive
- Savings Interest Directive
- corporate income tax
- domestic tax law
- fundamental freedoms
- mutual assistance
- non-discrimination
- recovery of tax
- tax treaty
- transfer pricing
- Code of Conduct on Transfer Pricing Documentation
Library Locations
Library Links
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-2015/W1krfjpd1Ag/" 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-2015/W1krfjpd1Ag/">EU tax law : direct taxation [2015]</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item EU tax law : direct taxation [2015]
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-2015/W1krfjpd1Ag/" 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-2015/W1krfjpd1Ag/">EU tax law : direct taxation [2015]</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>
