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Taschenbuch. Zustand: Neu. Allocating Taxing Powers within the European Union | Isabelle Richelle (u. a.) | Taschenbuch | xi | Englisch | 2015 | Springer Vieweg | EAN 9783642436376 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu.

Buch. Zustand: Neu. Neuware -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¿.Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg 232 pp. Englisch.

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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'.

Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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'.

Paperback. Zustand: Brand New. 2013 edition. 232 pages. 9.25x6.10x0.53 inches. In Stock.

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Hardcover. Zustand: Brand New. 480 pages. 9.25x6.12x1.18 inches. In Stock.

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Buch. Zustand: Neu. Neuware -This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States¿ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts¿ jurisprudence on Art.107 TFEU the authors lay out fundamental issues ¿ e.g. on legal concepts like ¿advantage¿, ¿selectivity¿ and ¿discrimination¿ ¿ and explore current problems ¿ in particular policy and practice regarding ¿harmful¿ tax competition within the European Union. This includes the Member States¿ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission¿s recent findings on preferential ¿rulings¿ are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg 292 pp. Englisch.

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art.107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like 'advantage', 'selectivity' and 'discrimination' - and explore current problems - in particular policy and practice regarding 'harmful' tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential 'rulings' are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.

Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art.107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like 'advantage', 'selectivity' and 'discrimination' - and explore current problems - in particular policy and practice regarding 'harmful' tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential 'rulings' are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.

Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - This book explores the meaning and the impact of the concept of abuse of law in European taxation. Fighting abusive arrangements has gained prominence along three different dimensions: as a methodological tool to constrain access to tax benefits under EU law, as a ground of justification for disadvantageous treatment of cross-border activities and investment, and as a policy goal underlying recent EU tax legislation. The contributors to this book leading academics and practitioners from different European countries discuss the most burning issues concerning the prohibition of abuse in tax matters. Starting from a general clarification of notions like tax avoidance and aggressive tax planning and informed by a deep-diving comparative analysis of the concept of abuse , the authors examine special anti-avoidance rules both in EU legislation on indirect taxes and under the existing EU corporate tax directives. Furthermore, the authors shed a critical light on the effect of European fundamental freedoms on national anti-abuse provisions. Last but not least the impact of the recently introduced Global Minimum Tax (GloBE) on the operation of anti-abuse rules receives scrutiny. In the end, the book tries to answer whether these different fields of application are informed by a unified notion of fiscal abuse. Given the world-wide momentum behind the fight against fiscal fraud and tax avoidance, the analytical approach of this book, bringing together different strands of legislature and jurisprudence, will be of substantial value for the work of both practitioners and scholars in the field of EU taxation.

Hardcover. Zustand: Brand New. 292 pages. 9.50x0.50x1.00 inches. In Stock.

Buch. Zustand: Neu. Neuware.

Hardcover. Zustand: Brand New. 267 pages. 9.26x6.11x9.21 inches. In Stock.

HRD. Zustand: New. New Book. Shipped from UK. Established seller since 2000.

Zustand: New.

HRD. Zustand: New. New Book. Shipped from UK. Established seller since 2000.

Zustand: New.

Hardcover. Zustand: Brand New. 645 pages. 10.00x7.25x1.50 inches. In Stock.

Buch. Zustand: Neu. Neuware.

Zustand: Sehr gut. Zustand: Sehr gut | Seiten: 286 | Sprache: Französisch | Produktart: Bücher | Keine Beschreibung verfügbar.