Allocating taxing powers within the European Union

Resource Information

The instance Allocating taxing powers within the European Union represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

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Label

Allocating taxing powers within the European Union

Instantiates

• Allocating taxing powers within the European Union

Publication

• Berlin, Springer, 2013

Contents

• Revisiting 'Schumacker' : source, residence and citizenship in the ECJ case law on direct taxation
• García Prats, F.A.
• ; p. 1-42
• Revisiting 'Schumacker' : the role of limited tax liability in EU law
• Greggi, M.
• ; p. 43-62
• How to avoid double taxation in the European Union?
• Gutmann, D.
• ; p. 63-72
• Transfer pricing, the arm's length standard and European Union law
• Schön, W.
• ; p. 73-99
• Cross-border loss compensation : state and critique of the judicature
• Richelle, I.
• ; p. 101-122
• Group taxation in the European Union : unitary vs. per-country approach
• Hackemann, T.
• ; p. 123-130
• Tax Avoidance, the 'balanced allocation of taxing powers' and the arm's length standard : an odd threesome in need of clarification
• Ruiz Almendral, V.
• ; p. 131-170 ; references
• The territoriality of tax incentives within the single market
• Traversa, E.
• Vintras, B.
• ; p. 171-196
• Taxation - an area without mutual recognition?
• Reimer, E.
• ; p. 197-220

Extent

XI, 220 p.

Isbn

9783642349188

Issn

2196-0011

Record ID

u97935