EU income tax law: issues for the years ahead

Resource Information

The instance EU income tax law: issues for the years ahead represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

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Label

EU income tax law: issues for the years ahead

Instantiates

• EU income tax law: issues for the years ahead

Publication

• Amsterdam, IBFD, 2013

Contents

• Current issues on the interpretation of the Parent-Subsidiary Directive
• Maisto, G.
• ; p. 1-20
• Abuse of law in European tax law: an overview and some recent trends in the direct and indirect tax case law of the ECJ
• Weber, D.
• ; p. 21-90
• Code of Conduct on Harmful Tax Competition, double non-taxation and Communication on Double Taxation
• Sieker, K.
• ; p. 91-102
• Some thoughts on the European Parliament amendments of the CCCTB
• van de Streek, J.
• ; p. 103-114
• Material selectivity after Gibraltar
• Luja, R.
• ; p. 115-121
• The Paint Graphos case: a comparability approach to fiscal aid
• Rossi, P.
• ; p. 123-137
• Some fringe areas of EU state aid law in direct tax matters
• Wattel, P.J.
• ; p. 139-162
• Selectivity, derogation, comparison : how to put together the pieces of the puzzle in the state aid review of national tax measures?
• Szudoczky, R.
• ; p. 163-196
• Reverse discrimination and direct taxation in the EU
• Vidal Matos, P.
• ; p. 197-212
• Neutralization of restrictions by means of full or ordinary credit
• Fortuin, A.D.
• ; p. 213-226
• Exit taxation and corporate mobility in the EU
• Møllin Ottosen, A.
• Dybdal Kayser, P.
• ; p. 227-246
• Dividend withholding tax on EU pension funds: the Spanish experience
• Barba, A.
• ; p. 247-255
• From Aberdeen to Santander: refund of dividend tax to investment institutions
• van den Honert, M.
• Schuchter, Y.
• ; p. 257-270
• Non-discrimination in tax treaties vs EU law: recent trends and issues for the years ahead
• da Silva, B.
• ; p. 271-350
• A difference of form or substance? A comparison of the discrimination analysis in EU Law and in recent UK cases on tax treaties
• Farmer, P.
• ; p. 351-358

Extent

XVIII, 360 p.

Isbn

9789087222062

Isbn Type

(print)

Issn

1574-969X

Record ID

u89175