LEADER 01534nam 2200397 450 001 9910713721803321 005 20200813092930.0 035 $a(CKB)5470000002504469 035 $a(OCoLC)1183471356 035 $a(EXLCZ)995470000002504469 100 $a20200812d1975 ua 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aSupplement to "the Arab Republic of Yemen and the People's Republic of Southern Yemen" report dated March 9, 1973 /$fprepared by Dr. Zuhair E. Jwaideh 210 1$a[Washington, D.C.] :$cNear Eastern and African Law Division, Law Library, Library of Congress,$d1975. 215 $a1 online resource (6 pages) 300 $aTypescript. 300 $a"August 1975"--Page 6. 320 $aIncludes bibliographical references. 606 $aParent and child (Islamic law)$zYemen (Republic) 606 $aAdoption (Islamic law)$zYemen (Republic) 607 $aYemen (Arab Republic)$xHistory 607 $aYemen (People's Democratic Republic)$xHistory 615 0$aParent and child (Islamic law) 615 0$aAdoption (Islamic law) 700 $aJwaideh$b Zuhair E.$01388995 712 02$aLibrary of Congress.$bNear Eastern and African Law Division, 801 0$bDLC 801 1$bGPO 906 $aBOOK 912 $a9910713721803321 996 $aSupplement to "the Arab Republic of Yemen and the People's Republic of Southern Yemen" report dated March 9, 1973$93469525 997 $aUNINA LEADER 03785nam 22006251 450 001 9910964425503321 005 20200514202323.0 010 $a9781474202428 010 $a147420242X 010 $a9781849469548 010 $a1849469547 024 7 $a10.5040/9781474202428 035 $a(CKB)3710000000576844 035 $a(EBL)4355949 035 $a(SSID)ssj0001614046 035 $a(PQKBManifestationID)16342052 035 $a(PQKBTitleCode)TC0001614046 035 $a(PQKBWorkID)14901314 035 $a(PQKB)10390579 035 $a(MiAaPQ)EBC4355949 035 $a(OCoLC)933565821 035 $a(UtOrBLW)bpp09259623 035 $a(UtOrBLW)BP9781474202428BC 035 $a(EXLCZ)993710000000576844 100 $a20151229d2015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAdvanced issues in European and international tax law /$fChristiana HJI Panayi 210 1$aOxford :$cHart Publishing,$d2015. 215 $a1 online resource (373 p.) 300 $aIncludes index. 311 08$a9781509921096 311 08$a1509921095 311 08$a9781849466950 311 08$a1849466955 320 $aIncludes bibliographical references and index. 327 $a1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World 330 $a"This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax, matters harmful tax competition, state aid, tax treaty abuse and the Financial Transaction Tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European Union institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world."--Bloomsbury Publishing. 606 $aTaxation$xLaw and legislation$zEurope 606 $aTaxation$zEurope 606 $2Taxation & duties law 615 0$aTaxation$xLaw and legislation 615 0$aTaxation 676 $a343.04 700 $aHJI Panayi$b Christiana$01651480 801 0$bUtOrBLW 801 1$bUtOrBLW 801 2$bUkLoBP 906 $aBOOK 912 $a9910964425503321 996 $aAdvanced issues in European and international tax law$94341605 997 $aUNINA