LEADER 03636nam 22005651 450 001 9910797910503321 005 20200514202323.0 010 $a1-4742-0242-X 010 $a1-84946-954-7 024 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(EXLCZ)993710000000576844 100 $a20151229d2015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAdvanced issues in international and European tax law /$fChristiana HJI Panayi 210 1$aOxford :$cHart Publishing,$d2015. 215 $a1 online resource (373 p.) 300 $aIncludes index. 311 $a1-5099-2109-5 311 $a1-84946-695-5 320 $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$01545213 801 0$bUtOrBLW 801 1$bUtOrBLW 801 2$bUkLoBP 906 $aBOOK 912 $a9910797910503321 996 $aAdvanced issues in international and European tax law$93836947 997 $aUNINA LEADER 03617nam 22007575 450 001 9910983395203321 005 20241224115257.0 010 $a9789819602322 024 7 $a10.1007/978-981-96-0232-2 035 $a(CKB)37078076500041 035 $a(MiAaPQ)EBC31857857 035 $a(Au-PeEL)EBL31857857 035 $a(DE-He213)978-981-96-0232-2 035 $a(OCoLC)1482098177 035 $a(EXLCZ)9937078076500041 100 $a20241224d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aClean Energy Technology and Energy Storage Systems $e8th International Conference on Life System Modeling and Simulation, LSMS 2024 and 8th International Conference on Intelligent Computing for Sustainable Energy and Environment, ICSEE 2024, Suzhou, China, September 13?15, 2024, Proceedings, Part III /$fedited by Kang Li, Kailong Liu, Yukun Hu, Mao Tan, Long Zhang, Zhile Yang 205 $a1st ed. 2025. 210 1$aSingapore :$cSpringer Nature Singapore :$cImprint: Springer,$d2025. 215 $a1 online resource (404 pages) 225 1 $aCommunications in Computer and Information Science,$x1865-0937 ;$v2218 311 08$a9789819602315 330 $aThe five-volume set constitutes the thoroughly refereed proceedings of the 8th International Conference on Life System Modeling and Simulation, LSMS 2024, and of the 8th International Conference on Intelligent Computing for Sustainable Energy and Environment, ICSEE 2024, which were held during September 13-15, in Suzhou, China. The 29 papers presented were carefully reviewed and selected from over 496 submissions. The LSMS and ICSEE international conference series aim to bring together international researchers and practitioners in the fields of advanced methods for life system modeling and simulation, as well as advanced intelligent computing theory, methodologies, and engineering applications in achieving net zero across all sectors to tackle the global climate change challenge. 410 0$aCommunications in Computer and Information Science,$x1865-0937 ;$v2218 606 $aComputer simulation 606 $aComputer networks 606 $aMachine learning 606 $aComputers, Special purpose 606 $aComputer science$xMathematics 606 $aApplication software 606 $aComputer Modelling 606 $aComputer Communication Networks 606 $aMachine Learning 606 $aSpecial Purpose and Application-Based Systems 606 $aMathematics of Computing 606 $aComputer and Information Systems Applications 615 0$aComputer simulation. 615 0$aComputer networks. 615 0$aMachine learning. 615 0$aComputers, Special purpose. 615 0$aComputer science$xMathematics. 615 0$aApplication software. 615 14$aComputer Modelling. 615 24$aComputer Communication Networks. 615 24$aMachine Learning. 615 24$aSpecial Purpose and Application-Based Systems. 615 24$aMathematics of Computing. 615 24$aComputer and Information Systems Applications. 676 $a003.3 700 $aLi$b Kang$01752844 701 $aLiu$b Kailong$01237966 701 $aHu$b Yukun$01785573 701 $aTan$b Mao$01785574 701 $aZhang$b Long$01785575 701 $aYang$b Zhile$01785576 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910983395203321 996 $aClean Energy Technology and Energy Storage Systems$94317074 997 $aUNINA