The Resource Source, residence and nationality in income tax matters : between international tax rules and EU Law
Source, residence and nationality in income tax matters : between international tax rules and EU Law
Resource Information
The item Source, residence and nationality in income tax matters : between international tax rules and EU Law 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 Source, residence and nationality in income tax matters : between international tax rules and EU Law 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
- This article analyses to which extent EU Law has to stick to traditional objectives and outcomes of international tax law - alleviation of international double taxation, allocation of taxing rights, prevention of cross-border tax evasion - when dealing with requirements of fundamental freedoms or, on the contrary, has to look for criteria more consistent with the integration required by a single market and a further budgetary and fiscal consolidated situation
- Language
- eng
- Label
- Source, residence and nationality in income tax matters : between international tax rules and EU Law
- Title
- Source, residence and nationality in income tax matters : between international tax rules and EU Law
- Language
- eng
- Summary
- This article analyses to which extent EU Law has to stick to traditional objectives and outcomes of international tax law - alleviation of international double taxation, allocation of taxing rights, prevention of cross-border tax evasion - when dealing with requirements of fundamental freedoms or, on the contrary, has to look for criteria more consistent with the integration required by a single market and a further budgetary and fiscal consolidated situation
- Citation source
- In: Rivista di diritto tributario internazionale = International tax law review. - Roma. - (2013), no. 2 ; p. 29-89
- http://library.link/vocab/creatorName
- García Prats, F.A
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- source of income
- residence
- income tax law
- EU law
- tax treaty
- fundamental freedoms
- Label
- Source, residence and nationality in income tax matters : between international tax rules and EU Law
- Label
- Source, residence and nationality in income tax matters : between international tax rules and EU Law
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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/Source-residence-and-nationality-in-income-tax/RKTzQqs3zJg/" 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/Source-residence-and-nationality-in-income-tax/RKTzQqs3zJg/">Source, residence and nationality in income tax matters : between international tax rules and EU Law</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/Source-residence-and-nationality-in-income-tax/RKTzQqs3zJg/" 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/Source-residence-and-nationality-in-income-tax/RKTzQqs3zJg/">Source, residence and nationality in income tax matters : between international tax rules and EU Law</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>
