LEADER 03925nam0 22005651i 450 001 UON00041741 005 20231205102149.39 100 $a20020107f |0itac50 ba 101 $amul 102 $aLB 105 $a|||| 1|||| 200 1 $aˆ[‰Scritti]$fAlbert van den Branden 210 $a[s.n.b.] 215 $a1 v.$d23 c 300 $aRaccolta di scritti dell'autore 311 $a2$9UON00041745 311 $a1$9UON00041742 311 $a4$9UON00041748 311 $a10$9UON00041764 311 $a7$9UON00041759 311 $a6$9UON00041757 311 $a11$9UON00041766 311 $a6$9UON00041758 311 $a3$9UON00041767 311 $a9$9UON00041763 311 $a8$9UON00041761 311 $a5$9UON00041755 311 $a5$9UON00041756 464 0$1001UON00041745$12001 $aˆLes ‰études thamoudéennes du R.P. Jamme$fpar Albert van den Branden$1210 $a[s.n.b.]$d1969$1215 $app. 289-304$d23 cm$1300 $aEstratto da Melto n. 2, 1969$v2 464 0$1001UON00041742$12001 $aˆL'‰Expression safaitique 'tm 'l hr$fAlbert van den Branden$1210 $aBeyrouth$cImprimerie Catholique$d1969$1215 $a12 p.$d23 cm$1300 $aEstratto da al-Machriq nov.dic.1969$v1 464 0$1001UON00041748$12001 $aˆI ‰gioielli delle donne di Gerusalemme$esecondo Isaia 3,18-21$fAlbert van den Branden$1210 $a[s.n.b.]$d1969$1215 $app. 87-94$d23 cm$1300 $aEstratto da Bibbia e Oriente 5, 1963-3$v4 464 0$1001UON00041764$12001 $aˆL'‰inscription en caracteres protosinaitiques sur le cylindre de M.Grossman$fpar Albert van den Branden$1210 $a[s.n.b.]$d[1967]$1215 $app. 112-123$d23 cm$v10 464 0$1001UON00041759$12001 $aˆL'‰inscription en caracteres protosinaitiques sur le prisme de Lakish$fAlbert van den Branden$1210 $aKaslik$cUniversité Saint-Esprit$d1967$1215 $app. 135-145$d23 c$1300 $aEstratto da Melanges Mgr Dib Melto, 1-2-, 1967$v7 464 0$1001UON00041757$12001 $aˆL'‰inscription phénicienne d'Idalion CIS, I,88$fAlbert van den Branden$1210 $a[s.n.b.]$d[1960]$1215 $app. 55-70$d23 cm$v6 464 0$1001UON00041766$12001 $aˆL'‰inscription phénicienne de Paraiba (Brésil)$fpar Albert van den Branden$1210 $a[s.n.b.]$d[1967]$1215 $app. 55-73$d23 cm$v11 464 0$1001UON00041758$12001 $aˆL'‰inscription phénicienne Dunandu-duru 13 de Oumm el-'Amed$fAlbert van den Branden$1210 $aBeyrouth$cImprimerie Catholique$d1964$1215 $app.595-606$d23 c$1300 $aEstratto da al-Machriq, luglio-ottobre 1964$v6 464 0$1001UON00041767$12001 $aNotice sur un manuscrit du poète arabe chrétien Sulaiman Ibn Hasan al-Gazzi$fpar Elie Khalifé$1210 $a[s.n.b.]$d[1967]$1215 $app. 159-162$d23 cm$v3 464 0$1001UON00041763$12001 $aQuelques remarques concernant l'inscription phénicienne de Pyrgi$fpar Albert van den Branden$1210 $a[s.n.b.]$d[1967]$1215 $app. 91-111$d23 cm$v9 464 0$1001UON00041761$12001 $aˆLe ‰tesson de Tell Nagila$fAlbert van den Branden$1210 $a[s.n.b.]$d[1967]$1215 $app. 131-137$d23 cm$v8 464 0$1001UON00041755$12001 $aˆIl ‰testo fenicio sul medaglione di Cartagine$fAlbert van den Branden$1210 $a[s.n.b.]$d1969$1215 $app. 197-203$d23 cm$1300 $aEstratto da Bibbia e Oriente 4/5, 1969$v5 464 0$1001UON00041756$12001 $a'Umma'attarsamm, re di Dumat$fAlbert van den Branden$1210 $a[s.n.b.]$d1960$1215 $app. 41-48$d23 cm$1300 $aEstratto da Bibbia e Oriente 2,2, 1960$v5 606 $aFILOLOGIA SEMITICA$3UONC002429$2FI 686 $aVOA III$cVICINO ORIENTE ANTICO - FILOLOGIA$2A 700 1$aBRANDEN$bAlbert : van den$3UONV024743$0645202 801 $aIT$bSOL$c20240220$gRICA 899 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$2UONSI 912 $aUON00041741 950 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$dSI VOA III 002 $eSI AR 3447 5 002 996 $aScritti$91152296 997 $aUNIOR LEADER 06268nam 22006373 450 001 9910813632503321 005 20240221165253.0 010 $a90-8722-743-4 010 $a90-8722-742-6 035 $a(CKB)5860000000041307 035 $a(MiAaPQ)EBC29236231 035 $a(Au-PeEL)EBL29236231 035 $a(EXLCZ)995860000000041307 100 $a20220509d2022 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAnti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2022. 210 4$d©2022. 215 $a1 online resource (330 pages) 225 1 $aIBFD Doctoral ;$vv.62 311 $a90-8722-741-8 327 $aCover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1.?Context, research questions and scope -- 1.2.?State of the art and contribution -- 1.3.?Terminology -- 1.4.?Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1.?General considerations -- 2.2.?Domestic distortive effects of direct taxation on investment decisions -- 2.3.?International distortive effects of direct taxation on investment decisions -- 2.4.?Anti-abuse rules as a mean to counter distortions -- 2.5.?Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1.?Distortions and the removal of barriers to factor mobility -- 3.2.?Reasons for lack of harmonization of corporate taxation -- 3.2.1.?Between neo-functionalism and intergovernmentalism -- 3.2.2.?The legal basis -- 3.3.?Negative integration -- 3.3.1.?General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2.?Discrimination in direct tax matters -- 3.3.2.1.?Domestic rules of a discriminatory nature -- 3.3.2.2.?Domestic discriminatory practice -- 3.3.2.3.?Tax saving occurs only in cross-border situations -- 3.3.3.?Objective comparability -- 3.3.4.?Regulatory shopping -- 3.4.?Positive integration -- 3.5.?The limits regarding third countries -- 3.6.?Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1.?General principle -- 4.1.1.?From justification to general principle -- 4.1.2.?Abuse of domestic or EU law -- 4.1.3.?Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4.?Legal certainty and retroactivity -- 4.2.?On the nature of the general principle -- 4.2.1.?Abuse of law or abuse of rights?. 327 $a4.2.2.?Abuse as normative or interpretative principle -- 4.2.3.?On the position of the general principle in the hierarchy of norms -- 4.2.4.?Application of the general principle -- 4.2.5.?On the elements of abuse and their relative independence -- 4.3.?Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1.?Entity under suspicion -- 4.3.2.?Transaction under suspicion -- 4.3.3.?Third countries -- 4.3.4.?Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1.?An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2.?Double non-taxation arising from a qualification disparity -- 4.3.4.3.?Single tax principle? -- 4.4.?Abuse in areas with uniform EU law -- 4.5.?Interaction between harmonized and non-harmonized areas -- 4.6.?Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1.?Setting the scene -- 5.1.1.?Scope of the chapter -- 5.1.2.?Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3.?Testing domestic implementation measures -- 5.1.4.?International developments and EU law -- 5.2.?Types of harmonization of anti-avoidance -- 5.3.?The "Blacklist" concerning third countries -- 5.4.?Anti-avoidance rules in directives providing benefits -- 5.5.?Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1.?Testing against primary law -- 5.5.2.?The minimum standard - Article 3 -- 5.5.3.?Interest limitation rule: Article 4 -- 5.5.4.?Exit taxation: Article 5 -- 5.5.5.?The General Anti-Avoidance Rule: Article 6 -- 5.5.6.?CFC legislation: Articles 7 and 8 -- 5.5.7.?Anti-hybrid rule: Article 9 -- 5.6.?Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions. 327 $a6.1.?Conclusions -- References -- Other Titles in the IBFD Doctoral Series. 330 $aThis book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law. 410 0$aIBFD Doctoral 606 $aCorporations$xTaxation$xLaw and legislation$zEuropean Union countries 606 $aTax evasion$xLaw and legislation$zEuropean Union countries 606 $aDirect taxation$xLaw and legislation$zEuropean Union countries 606 $aFraude fiscale$zPays de l'Union europe?enne 606 $aCorporations$xTaxation$xLaw and legislation$2fast$3(OCoLC)fst00879949 606 $aTax evasion$2fast$3(OCoLC)fst01143749 607 $aEuropean Union countries$2fast 608 $aAcademic theses.$2fast 608 $aAcademic theses.$2lcgft 608 $aThe?ses et e?crits acade?miques.$2rvmgf 615 0$aCorporations$xTaxation$xLaw and legislation 615 0$aTax evasion$xLaw and legislation 615 0$aDirect taxation$xLaw and legislation 615 6$aFraude fiscale 615 7$aCorporations$xTaxation$xLaw and legislation. 615 7$aTax evasion. 676 $a343.2404 700 $aLazarov$b Ivan$01648289 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910813632503321 996 $aAnti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative$93996310 997 $aUNINA