Time and tax : issues in international, EU, and constitutional law

• Material Type: 図書
• ISBN: 9789403503547 (hardcover : acidfree paper); 9403503548
• ISBN (error code): 9789403501642 (eBook); 9789403503431 (web-PDF)
• Title: Time and tax : issues in international, EU, and constitutional law
• Author/Editor: edited by Werner Haslehner, Georg Kofler, Alexander Rust.
• Series Title: EUCOTAX series on European taxation ; volume 62
• Title Heading: Eucotax series on European taxation ; 62.
• Author Heading: Haslehner, Werner.; Kofler, Georg.; Rust, Alexander.
• Publication, Distribution, etc.: Alphen aan den Rijn, The Netherlands : Wolters Kluwer (出版)
• Publication Date: [2019]
• Publication Date (W3CDTF): 2019
• Extent: xx, 301 pages
• Size: 25 cm.
• Place of Publication (Country Code): NL
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Europäische Union; Taxation--Law and legislation--European Union countries.; Taxation--Law and legislation.; Time (Law); Frist; Internationales Recht; Mitgliedsstaaten; Recht; Steuerrecht; Stichtag; Europe--European Union countries.
• LCC: KJE7105
• DDC: 343.2404
• NDLC: AE5-361; A366
• Target Audience: 一般
• Note (Content): Time and Tax: Issues in International, EU, and Constitutional Law' provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. It provides a thorough guidance on the relevance of time when applying EU fundamental-freedom law to domestic direct tax law.
• Note (Bibliography): Includes bibliographical references and index.
• Holding library: 国立国会図書館
• Call No.: AE5-361-B70
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 029485880; http://id.ndl.go.jp/bib/029485880
• LC Control Number: 2018299797; https://lccn.loc.gov/2018299797
• OCLC No.: 1078995354; https://www.worldcat.org/oclc/1078995354
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Contents: PrefaceTime and distributive rules in tax treaties / Georg Kofler & Alexander RustTemporal aspects of passive income under DTCs : some examples based ...