Isbn: 9783642436376 - allocating taxing powers within the european union: 2 (14 risultati)

Condizione: New.

Condizione: New. In English.

Taschenbuch. Condizione: 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'.…

Condizione: New. pp. 220.

Taschenbuch. Condizione: Neu. Allocating Taxing Powers within the European Union | Isabelle Richelle (u. a.) | Taschenbuch | MPI Studies in Tax Law and Public Finance | xi | Englisch | 2015 | Springer | EAN 9783642436376 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu. …

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

Paperback. Condizione: Like New. LIKE NEW. SHIPS FROM MULTIPLE LOCATIONS. book.

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Condizione: new. Questo è un articolo print on demand.

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - 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'. 232 pp. Englisch.…

Kartoniert / Broschiert. Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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 t.…

Condizione: New. Print on Demand pp. 220.

Taschenbuch. Condizione: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Addresses key issues for the allocation of taxing powers in the European UnionLooks at fundamental questions of direct taxationCovers a broad range of aspects such as limited tax liability, losses or transfer pricingSpringer-Verlag KG, Sachsenplatz 4-6, 1201 Wien 232 pp. Englisch.…

Condizione: New. PRINT ON DEMAND pp. 220.