LEADER 02158oam  2200361z- 450 
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010   $a90-8722-156-8
035   $a(CKB)3840000000349794
035   $a(EXLCZ)993840000000349794
100   $a20190224c2012uuuu  -u-         -
101 0 $aeng
200 00$aHorizontal tax coordination /$fEditors, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer
210   $cIBFD
311   $a90-8722-155-X 
330 8 $a"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
606   $aTaxation$xLaw and legislation
606   $aDouble taxation
606   $aDouble taxation$2fast$3(OCoLC)fst00897116
606   $aTaxation$xLaw and legislation$2fast$3(OCoLC)fst01143921
615  0$aTaxation$xLaw and legislation.
615  0$aDouble taxation.
615  7$aDouble taxation.
615  7$aTaxation$xLaw and legislation.
701   $aLang$b Michael$f1965-$0305851
701   $aPistone$b Pasquale$0495953
701   $aSchuch$b Josef$01830060
701   $aStaringer$b Claus$01830061
712 02$aWirtschaftsuniversita?t Wien.$bInstitut fu?r O?sterreichisches und Internationales Steuerrecht.
906   $aBOOK
912   $a9911011342003321
996   $aHorizontal tax coordination$94400371
997   $aUNINA