Limit search to available items
Record 26 of 276
Previous Record Next Record
Book Cover
E-book

Title Allocating taxing powers within the European Union / Isabelle Richelle, Wolfgang Schön, Edoardo Traversa (editors)
Published Berlin ; New York : Springer, ©2013

Copies

Description 1 online resource
Series MPI studies in tax law and public finance, 2196-0011 ; v. 2
MPI studies in tax law and public finance ; v. 2.
Contents Revisiting "Schumacker": Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation / F. Alfredo García Prats -- Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law / Marco Greggi -- How to avoid Double Taxation in the European Union? / Daniel Gutmann -- Transfer Pricing, the Arm's Length Standard and European Union Law / Wolfgang Schön -- Cross-Border Loss Compensation: State and Critique of the Judicature / Isabelle Richelle -- Group Taxation in the European Union Unitary vs. Per-Country Approach / Tim Hackemann -- Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: an odd Threesome in Need of Clarification / Violeta Ruiz Almendral -- The Territoriality of Tax Incentives within the Single Market / Edoardo Traversa, Barbara Vintras -- Taxation -- an Area without Mutual Recognition? / Ekkehart Reimer
Summary The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as
Analysis Law
Public finance
Europe -- Economic policy
Finance
European Law
Financial Law/Fiscal Law
European Integration
Public Finance & Economics
Business Taxation/Tax Law
Notes English
Subject Taxation -- European Union countries
LAW -- Military.
Régimes fiscaux.
Fiscalité.
Finances publiques.
UE/CE Marché unique.
UE/CE Droit.
UE/CE Union européenne.
UE/CE Cour de justice.
Taxation
European Union countries
Form Electronic book
Author Richelle, Isabelle
Schön, Wolfgang, 1961-
Traversa, Edoardo, 1980-
ISBN 9783642349195
3642349196