図書

Doctoral series

図書を表すアイコン

Doctoral series

資料種別
図書
著者
Academic Council
出版者
IBFD Publications
出版年
c2001-
資料形態
紙
ページ数・大きさ等
24 cm
NDC
-
すべて見る

関連資料・改題前後資料

E-commerce and source-based income taxation外部サイトCross-border consumption taxation of digital supplies外部サイトFree movement of persons and income tax law: the European Court in search of principles : an investigation into the constitutionality of income tax laws and tax treaties of the Member States and the potential consequences of the Court's income tax case law外部サイトDispute resolution under tax treaties外部サイトEuropean capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies外部サイトThe sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rules外部サイトArbitration under tax treaties : improving legal protection in international tax law外部サイトTaxing portfolio income in global financial markets : a positive and normative exploration of possible solutions外部サイトTransactional adjustments in transfer pricing外部サイトInternational double taxation of interest ; assessing recent developments in thin capitalization regimes外部サイトTaxation of foreign business income within the European internal market : an analysis of the conflict between the objective of achievement of the European internal market and the principles of territoriality and worldwide taxation外部サイトThe interface of international trade law and taxation : defining the role of the WTO外部サイトFormulary Apportionment for the Internal Market外部サイトIncome from international private employment : an analysis of article 15 of the OECD model外部サイトDispute resolution in the EU : the EU Arbitration Convention and the Dispute Resolution Directive外部サイトVAT grouping from a European perspective外部サイトOptimization of tax sovereignty and free movement外部サイトTaxpayer participation in tax treaty dispute resolution外部サイトTaxing cross-border services : current worldwide practices and the need for change外部サイトAdvance tax rulings and principles of law : towards a European tax rulings system?外部サイトInternational tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies外部サイトInterpretation of tax treaties under international law : a study of articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties外部サイトA proposition for a multilateral carbon tax treaty外部サイトA VAT/GST model convention : tax treaties as solution for value added tax and goods and services tax double taxation外部サイトTransfer pricing and intangibles : US and OECD arm's length distribution of operating profits from IP value chains外部サイトTaxation of cross-border partnerships : double tax relief in hybrid and reverse hybrid situations外部サイトThe concept of income : a multi-disciplinary analysis外部サイトTaxation of investment derivatives外部サイトTaxation of international performing artistes : the problems with Article 17 OECD and how to correct them外部サイトThe structure and organization of EU law in the field of direct taxes外部サイトTaxation of services in treaties between developed and developing countries : a proposal for new guidelines外部サイトDerivatives and the European VAT system : derivatives in the context of the scope of taxable supplies外部サイトHarmful Tax Competition in the East African Community : the Case of Rwanda with Reference to EU and OECD Approaches外部サイトThe EU VAT system and the internal market外部サイトArm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricing外部サイトTaxation of investment funds in the European Union外部サイトNexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economy外部サイトTriangular cases: the application of bilateral income tax treaties in multilateral situations外部サイトTaxation of international sportsmen外部サイトOn the legitimacy of international tax law外部サイトThe missing keystone of income tax treaties外部サイトEC law aspects of hybrid entities外部サイトCooperative compliance : a new approach to managing taxpayer relations外部サイトThe principle of non-discrimination in international and European tax law外部サイトThe interpretation of tax treaties in relation to domestic GAARs外部サイトTaxable supplies and their consideration in European VAT : with selected examples of the digital economy外部サイトEC law and the sovereignty of the member states in direct taxation外部サイトEuropean value added tax in the digital era : a critical analysis and proposals for reform外部サイトMultilingual tax treaties : interpretation, semantic analysis and legal theory外部サイトThe tax sparing mechanism and foreign direct investment外部サイトInternational double taxation and the right to property : a comparative, international and European law analysis外部サイトA multilateral instrument for updating the tax treaty network外部サイトThe improper use of tax treaties by contracting states : tax treaty dodging外部サイトInside the EU Code of Conduct Group : 20 years of tackling harmful tax competition外部サイトAnti-tax avoidance in corporate taxation under EU law : the internal market narrative外部サイトThe legal status of extrinsic instruments for the interpretation of tax treaties外部サイトThe effectiveness of general anti-avoidance rules : their limits, challenges and potential in EU and international tax law外部サイトCost contribution arrangements in a changing international tax environment外部サイトThe OECD transfer pricing guidelines and value creation : income allocation or anti-avodance tool?外部サイトAddressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries外部サイトAn analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries外部サイトInclusive global tax governance in the post-BEPS era外部サイトDonations and tax : the corporate conundrum外部サイトTaxation, data and destination : an analysis of destination-based taxation from the perspective of tax principles and data protection regulation外部サイトTaxing crypto-asset transactions : foundations for a globally coordinated approach外部サイトAnalysis of the DAC6 in Light of EU Fundamental Rights and Guarantees外部サイトTackling the international tax barriers to cross-border charitable giving : philanthropy for the arts in the era of globalization外部サイトThe origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks外部サイト

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目次

  • E-commerce and source-based income taxation

  • Cross-border consumption taxation of digital supplies

  • Free movement of persons and income tax law: the European Court in search of principles : an investigation into the constitutionality of income tax laws and tax treaties of the Member States and the potential consequences of the Court's income tax case law

  • Dispute resolution under tax treaties

  • European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policies

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紙

資料種別
図書
タイトル
Doctoral series
著者・編者
Academic Council
著者標目
International Bureau of Fiscal Documentation. Academic Council
出版事項
IBFD Publications
出版年月日等
c2001-
出版年（W3CDTF）
2001
大きさ
24 cm
並列タイトル等
IBFD doctoral series
International Bureau of Fiscal Documentation doctoral series
出版地（国名コード）
ne