Allocating Taxing Powers within the European Union (eBook, PDF)

Redaktion: Richelle, Isabelle; Traversa, Edoardo; Schön, Wolfgang

• Format: PDF

Produktbeschreibung

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

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Produktdetails

• Verlag: Springer Berlin Heidelberg
• Seitenzahl: 220
• Erscheinungstermin: 14. März 2013
• Englisch
• ISBN-13: 9783642349195
• Artikelnr.: 38441196

Inhaltsangabe

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?