LEADER 02642nam 2200565 a 450 001 9910701003203321 005 20120111123649.0 035 $a(CKB)5470000002415010 035 $a(OCoLC)757523810 035 $a(EXLCZ)995470000002415010 100 $a20111018d2011 ua 0 101 0 $aeng 135 $aurbn||||a|||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aBelarus Democracy Act of 2011; and a resolution supporting the democratic aspirations of the Ivorian people and calling on the United States to apply intense diplomatic pressure and provide humanitarian support in response to the political crisis in Co?te d'Ivoire$b[electronic resource] $emarkup before the Subcommittee on Africa, Global Health, and Human Rights of the Committee on Foreign Affairs, House of Representatives, One Hundred Twelfth Congress, first session, on H.R. 515 and H. Res. 85, April 13, 2011 210 1$aWashington :$cU.S. G.P.O.,$d2011. 215 $a1 online resource (iii, 45 pages) 300 $aTitle from title screen (viewed on Oct. 18, 2011). 300 $aPaper version available for sale by the Supt. of Docs., U.S. G.P.O. 300 $a"Serial no. 112-53." 606 $aDemocracy$zBelarus 606 $aHuman rights$zBelarus 606 $aRule of law$zBelarus 606 $aEconomic sanctions, American$zBelarus 606 $aDemocracy$zCo?te d'Ivoire 606 $aPresidents$zCo?te d'Ivoire$xElections$y2010 606 $aContested elections$zCo?te d'Ivoire 606 $aElections$xCorrupt practices$zCo?te d'Ivoire 606 $aHumanitarian assistance, American$zCo?te d'Ivoire 607 $aBelarus$xPolitics and government$y1991- 607 $aCo?te d'Ivoire$xPolitics and government$y1993- 607 $aUnited States$xForeign relations$zCo?te d'Ivoire 607 $aCo?te d'Ivoire$xForeign relations$zUnited States 615 0$aDemocracy 615 0$aHuman rights 615 0$aRule of law 615 0$aEconomic sanctions, American 615 0$aDemocracy 615 0$aPresidents$xElections 615 0$aContested elections 615 0$aElections$xCorrupt practices 615 0$aHumanitarian assistance, American 801 0$bGPO 801 1$bGPO 906 $aBOOK 912 $a9910701003203321 996 $aBelarus Democracy Act of 2011; and a resolution supporting the democratic aspirations of the Ivorian people and calling on the United States to apply intense diplomatic pressure and provide humanitarian support in response to the political crisis in Co?te d'Ivoire$93549676 997 $aUNINA LEADER 03686nam 2200589Ia 450 001 9910739446503321 005 20200520144314.0 010 $a3-642-34919-6 024 7 $a10.1007/978-3-642-34919-5 035 $a(CKB)2550000001045637 035 $a(EBL)1206067 035 $a(SSID)ssj0000878439 035 $a(PQKBManifestationID)11532598 035 $a(PQKBTitleCode)TC0000878439 035 $a(PQKBWorkID)10814045 035 $a(PQKB)11164185 035 $a(DE-He213)978-3-642-34919-5 035 $a(MiAaPQ)EBC1206067 035 $a(PPN)169138410 035 $a(EXLCZ)992550000001045637 100 $a20130320d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aAllocating taxing powers within the European Union /$fIsabelle Richelle, Wolfgang Schon, Edoardo Traversa (editors) 205 $a1st ed. 2013. 210 $aHeidelberg ;$aNew York $cSpringer$dc2013 215 $a1 online resource (220 p.) 225 1 $aMPI studies in tax law and public finance,$x2196-0011 ;$vv.2 300 $aDescription based upon print version of record. 311 $a3-642-43637-4 311 $a3-642-34918-8 327 $aA.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation -- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law -- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law -- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature -- T. Hackemann: Group Taxation in the European Union -- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification -- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market -- E. Reimer: Taxation - an Area without Mutual Recognition? 330 $aThe contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation ? ability-to-pay, source and residence, abuse of law, arm?s length standard ? with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive ?allocation of taxing powers? within the European Union is on its way to a convincing overall framework and to stretch the discussion ?beyond discrimination?.  . 410 0$aMPI studies in tax law and public finance ;$vv.2. 606 $aTaxation$zEuropean Union countries 606 $aFinance, Public$zEuropean Union countries 615 0$aTaxation 615 0$aFinance, Public 676 $a343.2404 701 $aRichelle$b Isabelle$01758250 701 $aSchon$b Wolfgang$cProf.$01758251 701 $aTraversa$b Edoardo$01758252 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910739446503321 996 $aAllocating taxing powers within the European Union$94196397 997 $aUNINA