Cantitate/Preț
Produs

Allocating Taxing Powers within the European Union: MPI Studies in Tax Law and Public Finance, cartea 2

Editat de Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
en Limba Engleză Hardback – 16 mar 2013
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
Citește tot Restrânge

Toate formatele și edițiile

Toate formatele și edițiile Preț Express
Paperback (1) 62439 lei  6-8 săpt.
  Springer Berlin, Heidelberg – 16 apr 2015 62439 lei  6-8 săpt.
Hardback (1) 63046 lei  6-8 săpt.
  Springer Berlin, Heidelberg – 16 mar 2013 63046 lei  6-8 săpt.

Din seria MPI Studies in Tax Law and Public Finance

Preț: 63046 lei

Preț vechi: 74172 lei
-15% Nou

Puncte Express: 946

Preț estimativ în valută:
12067 12543$ 9996£

Carte tipărită la comandă

Livrare economică 05-19 februarie 25

Preluare comenzi: 021 569.72.76

Specificații

ISBN-13: 9783642349188
ISBN-10: 3642349188
Pagini: 234
Ilustrații: XI, 220 p.
Dimensiuni: 155 x 235 x 20 mm
Greutate: 0.5 kg
Ediția:2013
Editura: Springer Berlin, Heidelberg
Colecția Springer
Seria MPI Studies in Tax Law and Public Finance

Locul publicării:Berlin, Heidelberg, Germany

Public țintă

Research

Cuprins

A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation.- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law.- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law.- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature.- T. Hackemann: Group Taxation in the European Union.- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification.- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market.- E. Reimer: Taxation - an Area without Mutual Recognition?

Textul de pe ultima copertă

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation – ability-to-pay, source and residence, abuse of law, arm’s length standard – with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive “allocation of taxing powers” within the European Union is on its way to a convincing overall framework and to stretch the discussion “beyond discrimination”.
 

Caracteristici

Addresses key issues for the allocation of taxing powers in the European Union Looks at fundamental questions of direct taxation Covers a broad range of aspects such as limited tax liability, losses or transfer pricing Includes supplementary material: sn.pub/extras