1.

Record Nr.

UNISA990001802140203316

Autore

MELVILLE, Herman

Titolo

Taipi / Herman Melville ; traduzione e introduzione di Francesco Saba Sardi

Pubbl/distr/stampa

Milano, : Mondadori, 1984

Descrizione fisica

332 p. ; 18 cm

Collana

Oscar classici ; 39

Disciplina

813.3

Collocazione

VII.4.A. 461(V B Coll. 127/39)

Lingua di pubblicazione

Italiano

Formato

Materiale a stampa

Livello bibliografico

Monografia

2.

Record Nr.

UNINA9910825464203321

Autore

HJI Panayi Christiana

Titolo

European Union corporate tax law / / Christiana HJI Panayi [[electronic resource]]

Pubbl/distr/stampa

Cambridge : , : Cambridge University Press, , 2013

ISBN

1-107-35748-9

1-107-23549-9

1-107-34895-1

1-107-34411-5

1-107-34786-6

1-139-09382-7

1-107-34536-7

1-107-34161-2

Descrizione fisica

1 online resource (xviii, 394 pages) : digital, PDF file(s)

Collana

Cambridge tax law series

Classificazione

LAW086000

Disciplina

343.2406/7

Soggetti

Corporations - Taxation - Law and legislation - European Union countries

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa



Livello bibliografico

Monografia

Note generali

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

The historical background to EU corporate tax law -- EU corporate tax legislation -- The common consolidated corporate tax base -- The court of justice and the development of EU corporate tax law -- Tax obstacles to the cross-border movement of companies : direct investment -- Tax obstacles to cross-border portfolio investment -- Reorganisations under EU tax law -- Tax avoidance and EU law -- EU corporate tax law : interim conclusions and thoughts.

Sommario/riassunto

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.



3.

Record Nr.

UNINA9910165217803321

Titolo

The Astral Plane : Its Scenery, Inhabitants and Phenomena

Pubbl/distr/stampa

Good Press

ISBN

9783736807174

3736807171

Soggetti

Astral projection

Metaphysics

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Sommario/riassunto

Is this world all that exists, or are there one or more invisible dimensions in the universe that also harbor sentient beings? In The Astral Plane: Its Scenery, Inhabitants and Phenomena, esoterica expert C.W. Leadbeater brings together centuries of information about one much-hypothesized-about realm, the so-called astral plane. Whether you are a believer in unseen phenomenon or a skeptic, it makes for a fascinating read.