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Eucotax series on European taxation

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Eucotax series on European taxation

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図書
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Kluwer Law International
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Paper
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NDC
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Notes on use

Note (General):

Series editors of v. 70: Peter H.J. Essers, Eric C.C.M. Kemmeren, Dr h.c. Michael Lang

Related materials as well as pre- and post-revision versions

Establishments in European VATLeave the NDL website. Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systemsLeave the NDL website. Limitation on benefits clauses in double taxation conventionsLeave the NDL website. Hybrid entities and the EU direct tax directivesLeave the NDL website. The EU common consolidated corporate tax base: critical analysisLeave the NDL website. VAT/GST in a global digital economyLeave the NDL website. Value added tax and digital economy : the 2015 EU rules and broader issuesLeave the NDL website. International exchange of information and the protection of taxpayersLeave the NDL website. Time and tax : issues in international, EU, and constitutional lawLeave the NDL website. Double (non-) taxation and EU lawLeave the NDL website. Withholding taxes and the fundamental freedomsLeave the NDL website. The entrepreneurship concept in a European comparative tax law perspectiveLeave the NDL website. Sales promotion techniques and VAT in the EULeave the NDL website. Tax treaty interpretationLeave the NDL website. Intermediation of insurance and financial services in European VATLeave the NDL website. Settlement of disputes in tax treaty lawLeave the NDL website. The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts : 'a clash of cultures'Leave the NDL website. National legal presumptions and European tax lawLeave the NDL website. The impact of community law on tax treaties : issues and solutionsLeave the NDL website. The compatibility of anti-abuse provisions in tax treaties with EC lawLeave the NDL website. The influence of European law on direct taxation : recent and future developmentsLeave the NDL website. Rethinking EU VAT for P2P distributionLeave the NDL website. Real estate investment trusts in Europe : Europeanising tax regimesLeave the NDL website. UCITS and taxation : towards harmonization of the taxation of UCITSLeave the NDL website. Direct taxation in relation to the freedom of establishment and the free movement of capitalLeave the NDL website. Transfer pricing in a post-BEPS worldLeave the NDL website. Fiscal sovereignty of the member states in an internal market : past and futureLeave the NDL website. Tax treaty overrideLeave the NDL website. Limitation on benefits clauses in double taxation conventionsLeave the NDL website. Investment fund taxation : domestic law, EU law, and double taxation treatiesLeave the NDL website. CFC legislation, tax treaties and EC lawLeave the NDL website. Combating tax avoidance in the EU : harmonization and cooperation in direct taxationLeave the NDL website. Selectivity in state aid law and the methods for the allocation of the corporate tax baseLeave the NDL website. New perspectives on fiscal state aid : legitimacy and effectiveness of fiscal state aid controlLeave the NDL website. Procedural rules in tax law in the context of European Union and domestic lawLeave the NDL website. European VAT and the sharing economyLeave the NDL website. Platforms in EU VAT law : a legal analysis of the supply of goodsLeave the NDL website. CCCTB : selected issuesLeave the NDL website. Cross-border mergers within the EULeave the NDL website. Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in EuropeLeave the NDL website. From Marks & Spencer to x Holding : the future of cross-border group taxationLeave the NDL website. WTO and direct taxationLeave the NDL website. Europe-China tax treatiesLeave the NDL website. The future of indirect taxation : recent trends in VAT and GST systems around the worldLeave the NDL website. Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternativesLeave the NDL website. The impact of tax treaties and EU law on group taxation regimesLeave the NDL website. The principle of equality in European taxationLeave the NDL website. Personal pensions in the EULeave the NDL website. Tax planning with holding companies - repatriation of US profits from Europe : concepts, strategies, structuresLeave the NDL website. Integration approaches to group taxation in the European internal marketLeave the NDL website. The EU and third countries : direct taxationLeave the NDL website. Tax implications of natural disasters and pollutionLeave the NDL website. Tax competition and EU lawLeave the NDL website. EU freedoms, non-EU countries and company taxationLeave the NDL website. EU citizenship and direct taxationLeave the NDL website. ECJ--recent developments in direct taxationLeave the NDL website. Transfer pricing aspects of intra-group financingLeave the NDL website. VAT exemptions : consequences and design alternativesLeave the NDL website. EU tax law and policy in the 21st centuryLeave the NDL website. Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activitiesLeave the NDL website. Tax treaty case law around the globe, 2011Leave the NDL website. Tax compliance costs for companies in an enlarged European CommunityLeave the NDL website. Comparative fiscal federalismLeave the NDL website. Double taxation, tax treaties, treaty-shopping and the European CommunityLeave the NDL website. Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudenceLeave the NDL website. Tax avoidance and the EC treaty freedoms : a study of the limitations under European law to the prevention of tax avoidanceLeave the NDL website. Corporate tax base in the light of IAS/IFRS and EU directive 2013/34 : a comparative approachLeave the NDL website. Information asymmetries in EU VATLeave the NDL website. Special tax zones and EU lawLeave the NDL website. Cooperative compliance : a multi-stakeholder and sustainable approach to taxationLeave the NDL website. A journey through European and international taxation : liber amicorum in honour of Peter EssersLeave the NDL website. Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance DirectiveLeave the NDL website. Co-operative compliance and the OECD's International Compliance Assurance ProgrammeLeave the NDL website. Towards a neutral formulary apportionment system in regional integrationLeave the NDL website. International juridical double taxation from an ability-to-pay perspective under EU lawLeave the NDL website.

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Paper

Material Type
図書
Publication, Distribution, etc.
Alternative Title
ESET
Place of Publication (Country Code)
ne
Target Audience
一般
Note (General)
Series editors of v. 70: Peter H.J. Essers, Eric C.C.M. Kemmeren, Dr h.c. Michael Lang
Related Material
Establishments in European VAT
Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems
Limitation on benefits clauses in double taxation conventions
Hybrid entities and the EU direct tax directives
The EU common consolidated corporate tax base: critical analysis
VAT/GST in a global digital economy
Value added tax and digital economy : the 2015 EU rules and broader issues
International exchange of information and the protection of taxpayers
Time and tax : issues in international, EU, and constitutional law
Double (non-) taxation and EU law
Withholding taxes and the fundamental freedoms
The entrepreneurship concept in a European comparative tax law perspective
Sales promotion techniques and VAT in the EU
Tax treaty interpretation
Intermediation of insurance and financial services in European VAT
Settlement of disputes in tax treaty law
The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts : 'a clash of cultures'
National legal presumptions and European tax law
The impact of community law on tax treaties : issues and solutions
The compatibility of anti-abuse provisions in tax treaties with EC law
The influence of European law on direct taxation : recent and future developments
Rethinking EU VAT for P2P distribution
Real estate investment trusts in Europe : Europeanising tax regimes
UCITS and taxation : towards harmonization of the taxation of UCITS
Direct taxation in relation to the freedom of establishment and the free movement of capital
Transfer pricing in a post-BEPS world
Fiscal sovereignty of the member states in an internal market : past and future
Tax treaty override
Limitation on benefits clauses in double taxation conventions
Investment fund taxation : domestic law, EU law, and double taxation treaties
CFC legislation, tax treaties and EC law
Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
Selectivity in state aid law and the methods for the allocation of the corporate tax base
New perspectives on fiscal state aid : legitimacy and effectiveness of fiscal state aid control
Procedural rules in tax law in the context of European Union and domestic law
European VAT and the sharing economy
Platforms in EU VAT law : a legal analysis of the supply of goods
CCCTB : selected issues
Cross-border mergers within the EU
Charity crossing borders : the fundamental freedoms' influence on charity and donor taxation in Europe
From Marks & Spencer to x Holding : the future of cross-border group taxation
WTO and direct taxation
Europe-China tax treaties
The future of indirect taxation : recent trends in VAT and GST systems around the world
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
The impact of tax treaties and EU law on group taxation regimes
The principle of equality in European taxation
Personal pensions in the EU
Tax planning with holding companies - repatriation of US profits from Europe : concepts, strategies, structures
Integration approaches to group taxation in the European internal market
The EU and third countries : direct taxation
Tax implications of natural disasters and pollution
Tax competition and EU law
EU freedoms, non-EU countries and company taxation
EU citizenship and direct taxation
ECJ--recent developments in direct taxation
Transfer pricing aspects of intra-group financing
VAT exemptions : consequences and design alternatives
EU tax law and policy in the 21st century
Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
Tax treaty case law around the globe, 2011
Tax compliance costs for companies in an enlarged European Community
Comparative fiscal federalism
Double taxation, tax treaties, treaty-shopping and the European Community
Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence
Tax avoidance and the EC treaty freedoms : a study of the limitations under European law to the prevention of tax avoidance
Corporate tax base in the light of IAS/IFRS and EU directive 2013/34 : a comparative approach
Information asymmetries in EU VAT
Special tax zones and EU law
Cooperative compliance : a multi-stakeholder and sustainable approach to taxation
A journey through European and international taxation : liber amicorum in honour of Peter Essers
Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
Co-operative compliance and the OECD's International Compliance Assurance Programme
Towards a neutral formulary apportionment system in regional integration
International juridical double taxation from an ability-to-pay perspective under EU law
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国立情報学研究所 : CiNii Research