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Paper図書
National Diet LibraryOther Libraries in Japan
- Subject HeadingTaxpayer compliance Taxation--Law and legislation Corporations--Taxation International business enterprises--Taxation--International cooperation
- Related MaterialEucotax series on European taxation
- Periodical TitleEucotax series on European taxation
Paper図書
National Diet Library
- Subject Heading...w and legislation--European Union countries. Sharing--Economic aspects. Cooperation--European Union countries. Cooperation. Value-added t......w and legislation. European Union countries.
- Note (Content)... the sharing economy for VAT pur......k provides not only a theoretica...... the sharing economy poses to th...... various solutions and recommendations advanced in t...... into international and national policymakers dealing with s...
- Title HeadingEucotax series on European taxation ; 65.
Paper図書
National Diet Library
- Subject HeadingTaxation--Law and legislation--European Union countries.
Paper図書
National Diet LibraryOther Libraries in Japan
- Summary, etc....ECD's International Compliance A......first publication to analyse co-......d the International Compliance A......rent jurisdictions. Prominent among initiatives a......need for a common understanding ......tween multinational enterprises (MNEs) and national tax authorit......aneous discussions with multiple national tax administrations, thus enhanci......s the internationalization of Co-operativ......ngle jurisdiction
- Subject Heading...OECD countries Taxation--Law and legislation--OECD countries International business enterprises--Taxation--International cooperation
- Related MaterialEucotax series on European taxation
Paper図書
National Diet Library
- Contents...examples based on Dutch case law......n the application of tax treatie......nd tax treaty non-discrimination / Niels Bammen......imate expectations / Dennis Webe......poral application of state aid r......antazatou The constitutional limits of re......ime and tax : constitutional versus economic perspectives / Werner Has...
- Subject HeadingEuropäische Union Taxation--Law and legislation--European Union countries. Taxation--Law and legislation. Time (Law) Frist Internationales Recht Mitg......ichtag Europe--European Union countries.
- Note (Content)...es in International, EU, and Constitutional Law' provide...... the key questions concerning the pas......reaty application. Time is a crucial dimension in the application of any law. In...... where an environment characteri......y rapid change on the national, European, and international levels compl......tes the provision of accurate le......lyse the relationship between ti......, EU law, and constitutional law issues, ......rough guidance on the relevance of time when ap...
Paper図書
National Diet Library
- Subject HeadingTax evasion--Law and legislation--European Union countries. Taxation--Law and legislation--European Union countries. Tax administration and procedure--International cooperation.
- Author HeadingAlmudí Cid, José. Ferreras Gutiérrez, Jorge Alberto. Hernández González-Barreda, Pablo Andrés.
Paper図書
National Diet Library
- Subject Heading...w and legislation--European Union countries Valu......w and legislation. European Union countries.
- Note (General)Based on the author's thesis (Ph. D.)-...
- Note (Content)Information asymmetries in......te overview of European Union (EU) value add......esses legislation, case law, and......oth EU and national levels, in t...... and negative consequences assoc...... with information asymmetries. Unlike conventional direct taxes, the application and administration of VAT depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. ......he taxable person often fails to......ssary information from his transaction counterparts, ......se to information asymmetries th......ssments, sanctions, and audits
Paper図書
National Diet Library
- ContentsTaxation of non-residents and international tax planning......through double taxation conventions The subjectiv......cope of double taxation conventions and limitation on benefits claus......k and application of limitation on benefits clauses Limitation on benefits clauses and European Union law.
- Subject HeadingDouble taxation--Treaties. Double taxation--Europe--Treaties. Double taxation. Europe.
- Note (Content)This second edition analyses the l......k and application of limitation on benefits claus......LOB) in double taxation conventions (DTC), includ...... tax treaties concluded between ...... the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shi......ed down by the European Court of Justice.
Paper図書
National Diet Library
- Summary, etc.Some introductory remarks on the relaunched......he relaunch / Ronald Russo -- Depreciation rules and roll......The participation exemption / Marjaana Hel......nterest limiation rule / Ruben M......utmann -- The controlled foreign......kus Seiler -- Consolidation within the CCC......- Tax competition within the European Union revisited : is...... CCCTB a solution? / Maarten F. de Wilde -- Pro...
- Subject HeadingCorporations--Taxation--Law and legislation--European Union countries--Congresses. Busine......w and legislation--European Union countries--Congresses.
Paper図書
National Diet Library
- Summary, etc....systems of the European Union (EU) and the U......cial review of taxation in the world's two most economically signif......mains that the European Court of Justi...... an updated second edition -- asks: Why t......m the interaction of tax regimes in the context of a single market?"--
- ContentsIntroduction / Reuven S. Avi-Yonah & Michael Lang European constitutional intergration : the case of direct taxation / Gianluigi Bi......dog yet : horizontal comparabili...... Michael Lang Nondiscrimination and EU direct ...... Richard Lyal Nondiscrimination from the persp......and the treaty on the functioning of the European Union : structural and conceptual issues ...... EU state air control : balancin...... fair competition in the pursuit......l market / Raymond H.C. Luja Double burdens on cross-border economic activity within the European Union / Servaas van ......te for comparison / Walter Hellerstein The long shadow of history : sovereig...
- Genre/Form TermsConference papers and proceedings...
Paper図書
National Diet LibraryOther Libraries in Japan
- Subject HeadingDirect taxation--European Union countries. Citizenship--European Union countries.
- Alternative TitleEuropean Union citizenship and direct taxation
- Alternative TitleEuropean Union citizenship and direct taxation
Paper図書
National Diet Library
- Summary, etc....or the Allocation of the Corpora......or the allocation of the corpora......rs of multinational enterprises.......ses before the European Commission and the EU cou......id law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal ......he interpretation of the rules on State aid -- i......icular the notion of selectivity....... The combination of the evolution of the notion of selectivity......State aid law, on the one hand, and the...... rules for the taxation of the profits of multinational enterprises ......o the modern economy, on the other hand......or the allocation of the corporate tax base mig...
- Subject HeadingSubsidies--Law and legislation--European Union countries. Government aid--European Union countries. International business enterprises--Taxation--Law and legislation--European Union countries. International business enterprises--Taxation--Law and legislation. Europe--European Union countries.
- Title HeadingEucotax series on European taxation ; 60.
Paper図書
National Diet Library
- Summary, etc...."compensatory" taxation for geographic...... error or environmental pollution. The research ......uses primarily on EU commitments......te aid regulations laid down by ......TFEU, the \the European Court of Justi......he Eurocommission's approach. It analyses sever...
- ContentsIntroduction: Public financ......ers and pollution / Lorenzo del Federico European fiscal and tax......ed areas : the European legal framewor....../ Pasquale Pistone & Edoardo Tra......: Fukushima beyond disaster : ta......ts in international waters / Per...... Pietro Mastellone Conclusion: Points of convergence, critical remarks and...
- Subject Heading...w and legislation Natural disast......w and legislation Subsidies--Law and legislation Tax incentives......w and legislation Pollution control industry--Taxation Disaster relie......w and legislation. Natural disas......w and legislation. Pollution control industry--Taxation. Subsidies--Law and legislation. Tax incentive......w and legislation.
Paper図書
National Diet LibraryOther Libraries in Japan
- Subject Heading...w and legislation Sales tax--Law and legislation Spendings tax-......w and legislation Electronic commerce--Law and legislation Business enter......rks Globalization--Economic aspects
- Related MaterialEucotax series on European taxation
- Periodical TitleEucotax series on European taxation
Paper図書
National Diet LibraryOther Libraries in Japan
- Subject Heading...w and legislation--European Union countries. Conflict of laws--Taxation--European Union countries. Civil rights--European Union countries.
- Related MaterialEucotax series on European taxation
- Periodical TitleEucotax series on European taxation
Paper図書
National Diet LibraryOther Libraries in Japan
- Subject HeadingValue-added tax--Law and legislation. Tax exemption--Law and legislation.
- Related MaterialEucotax series on European taxation
- Periodical TitleEucotax series on European taxation
Paper図書
National Diet LibraryOther Libraries in Japan
- ContentsConsolidation of the CCCTB p....../ Paul H.M. Simonis Business reorganisations within the gr......acteristics / Ronald Russo Depreciation rules under th...... negative opinions submitted by national parliaments ...... Szudoczky The one-stop-shop app......ch : a discussion of the adminis......utmann The Common Consolidated Corpo...... the future of taxation / Theo Keijzer......ief for double taxation / Matthijs Vogel Common Consolidated Corpo...... some general considerations / Antonio Russo Tax pl......rmulary apportionment provisions : the good, t......rmulary apportionment : the European Commission finds the right formula / Joa...
- Subject HeadingCorporations--Taxation--Law and legislation--European Union countries--Congresses.
- Note (General)...e result of a conference organis......ax Law (ACTL), on 10 and 11 June 2011."--Prefac...
EU freedoms, non-EU countries and company taxation (EUCOTAX series on European taxation ; volume 36)
Paper図書
National Diet LibraryOther Libraries in Japan
- ContentsResearch question, scope and met......rk of international tax neutrali......of a genuine economic link under......stment The notion of 'third coun......itive integration between member......ative integration between member...... : Discrimination and justification grounds Freedo......rporate income taxation Recommendations for concerted legislative action Summary and conclusions.
- Subject HeadingCorporations--Taxation--Law and legislation--European Union countries. International business enterprises--Taxation--Law and legislation--European Union countries. Inv......ents, Foreign--Taxation--Law and legislation--European Union countries. Int......ntal tax relations--European Union countries.
- Related MaterialEucotax series on European taxation
Paper図書
National Diet Library
- Contents...uralidharan & Monika Arora Japan......m Ibrahim Lebanon / Rizkallah Fr...... Stéphane Henrion New Zealand / ......iy & Vladimir Konstantinov Singa......are deal as a non-taxable transaction / Joachim Englisch Extension of reverse-charge : a solution to combat VAT ......ded tax exemptions in Europe : r....... Gabriël The concept of taxable persons (and fixed es....... Merkx Deductions in EU VAT law...... Westberg & Eleonor Kristoffersson The place of s...... relevance for European VAT / Antonio Vázquez del Rey & Alberto Monreal Lasheras T......Partial deduction of input VAT in the common VAT system in ......oxy to taxing consumption : taxable and non-tax...
- Subject HeadingValue-added tax--Law and legislation--Congresses.
- Has FormatTable of contents only
Paper図書
National Diet LibraryOther Libraries in Japan
- ContentsIntroduction Charity and donor taxation in the European Union : a comparativ......y Charity and donor taxation in the light o......ntal freedoms Conclusions Annex. Collected volumes on charity and donor taxation.
- Subject HeadingIncome tax deductions for charitable contributions--European Union countries. Charities--Taxation--Law and legislation--European Union countries.
- Related MaterialEucotax series on European taxation