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Allocating Taxing Powers within the European Union / / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
| Allocating Taxing Powers within the European Union / / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa |
| Edizione | [1st ed. 2013.] |
| Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 |
| Descrizione fisica | 1 online resource (220 p.) |
| Disciplina | 343.2404 |
| Collana | MPI Studies in Tax Law and Public Finance |
| Soggetto topico |
Law—Europe
Public finance European Economic Community literature Tax accounting Tax laws European Law Financial Law/Fiscal Law European Integration Public Economics Business Taxation/Tax Law |
| ISBN | 3-642-34919-6 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | A.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? |
| Record Nr. | UNINA-9910739446503321 |
| Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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State Aid Law and Business Taxation / / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa
| State Aid Law and Business Taxation / / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa |
| Edizione | [1st ed. 2016.] |
| Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2016 |
| Descrizione fisica | 1 online resource (VIII, 282 p. 4 illus., 2 illus. in color.) |
| Disciplina | 341.2422 |
| Collana | MPI Studies in Tax Law and Public Finance |
| Soggetto topico |
Law—Europe
Tax accounting Tax laws International law Trade European Law Business Taxation/Tax Law International Economic Law, Trade Law |
| ISBN | 3-662-53055-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Part I Fundamentals: Wolfgang Schön, Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence -- Michael Lang, State Aid and Taxation – Selectivity and Comparability Analysis -- Thomas Jaeger, Tax Incentives under State Aid Law – A Competition Law Perspective -- Peter J. Wattel, Comparing Criteria – State Aid, Free Movement, Harmful Tax Competition and Market Distortion Disparities -- Part II International Taxation and Harmful Tax Competition: Valère Moutarlier, Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment -- Edoardo Traversa and Pierre M. Sabbadini, Anti-avoidance Measures and State Aid in a Post-BEPs Context – An Attempt at Reconciliation -- Raymond Luja, State Aid Benchmarking and Tax Rulings: Can we Keep it Simple? -- Werner Haslehner, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law -- Rita Szudoczky, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law – Comments -- Peter J. Wattel, The Cat and the Pigeons- Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions -- Part III Sector-specific Aspects of Preferential Taxation: Marta Villar Ezcurra, Energy Taxation and State Aid Law -- Cécile Brokelind, Intellectual Property, Taxation and State Aid Law -- Juan Salvador Pastoriza, The Recovery Obligation and the Protection of Legitimate Expectations – The Spanish Experience. |
| Record Nr. | UNINA-9910135985303321 |
| Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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