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Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid : 2007 EATLP Congress, Helsinki, 7-9 June 2007 / Michael Lang, Frans Vanistendael editors
| Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid : 2007 EATLP Congress, Helsinki, 7-9 June 2007 / Michael Lang, Frans Vanistendael editors |
| Autore | *EATLP Congress, 2007; Helsinki |
| Pubbl/distr/stampa | [Amsterdam], : IBFD, ©2007 |
| Descrizione fisica | 176 p. ; 23 cm |
| Collana | EATLP international tax series |
| ISBN | 9789081281911 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISOB-E600200051940 |
*EATLP Congress, 2007; Helsinki
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| [Amsterdam], : IBFD, ©2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Suor Orsola Benincasa | ||
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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511997003321 |
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Scherleitner Moritz
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910794252803321 |
|
Scherleitner Moritz
|
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910816710803321 |
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Scherleitner Moritz
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska
| An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska |
| Autore | Majdanska Alicja |
| Pubbl/distr/stampa | Amsterdam : , : IBFD, , [2021] |
| Descrizione fisica | xx, 520 pages |
| Disciplina | 343.067 |
| Collana | IBFD Doctoral |
| Soggetto topico |
Taxpayer compliance
Corporations - Taxation Tax administration and procedure |
| ISBN | 90-8722-678-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background of the research -- 1.2. Research problems -- 1.3. Research methods -- 1.4. Limitations -- 1.5. Summary -- Part 1 On the Way to Cooperative Compliance Programmes -- Chapter 2: Historical and Regulatory Rationale for the Development of Cooperative Compliance Programmes -- 2.1. Introduction -- 2.2. Evolution of tax compliance agenda -- 2.2.1. Enforcement of tax obligations -- 2.2.2. Development of taxpayers' rights -- 2.2.3. Findings of psychological research on tax compliance -- 2.2.4. New economic, political and regulatory environment for tax administration -- 2.2.5. The move towards internal compliance frameworks -- 2.2.6. Impact of public outcry following the 2008 financial crisis -- 2.2.7. Interim conclusions -- 2.3. Regulatory strategies for tax law enforcement by tax administrations -- 2.3.1. Introductory remarks -- 2.3.2. Command-and-control regulation -- 2.3.3. Responsive regulation -- 2.3.3.1. Origins of the concept -- 2.3.3.2. Main characteristic features -- 2.3.3.3. Legal problems in applying the theory of responsive regulation -- 2.3.4. Interim conclusions -- 2.4. Chapter summary and conclusions -- Chapter 3: From Cooperative Compliance Programmes to the Concept of Cooperative Compliance -- 3.1. Introduction -- 3.2. The concept of cooperative compliance in the works of the OECD/Forum on Tax Administration -- 3.2.1. General remarks -- 3.2.2. History -- 3.2.3. Essential features of the concept of cooperative compliance -- 3.2.3.1. Principle-based concept -- 3.2.3.2. Commercial awareness -- 3.2.3.3. Impartiality -- 3.2.3.4. Proportionality -- 3.2.3.5. Openness and transparency of the tax administration -- 3.2.3.6. Responsiveness -- 3.2.3.7. Openness and disclosure of the taxpayer.
3.2.4. Essential features of a tax control framework -- 3.2.4.1. Definition and the role of a tax control framework -- 3.2.4.2. Design and maintenance of the tax control framework -- 3.2.4.3. Testing the scope and effectiveness of the tax control framework -- 3.2.5. The concept of cooperative compliance versus a programme -- 3.3. Potential benefits of a cooperative compliance programme -- 3.3.1. The concept with multi-stakeholder benefits -- 3.3.2. Benefits for tax administrations -- 3.3.3. Benefits for taxpayers -- 3.3.4. Benefits to wider society, policy makers and good governance -- 3.4. Potential risks of implementing a cooperative compliance programme -- 3.4.1. Dual nature of risks implied by the concept of cooperative compliance -- 3.4.2. Legal risks -- 3.4.3. Institutional risks -- 3.5. Chapter summary and conclusions -- Part 2 Divergent Approaches to the Concept of Cooperative Compliance -- Chapter 4: Cooperative Compliance Programmes in Diverse Jurisdictions -- 4.1. Introduction -- 4.2. No "one size fits all": The Dutch approach to a cooperative compliance programme -- 4.2.1. Tax policy reasons for implementing a cooperative compliance programme -- 4.2.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.2.3. Governance arrangements for a cooperative compliance programme -- 4.2.3.1. Arrangements on the side of the tax administration -- 4.2.4. Legal basis for a cooperative compliance programme -- 4.2.5. Administration of cooperative compliance agreements -- 4.2.6. Evaluation of the Dutch cooperative compliance programme -- 4.2.7. Horizontal monitoring in its new form -- 4.3. Legal method: The Italian approach to a cooperative compliance programme -- 4.3.1. Tax policy reasons for implementing a cooperative compliance programme. 4.3.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.3.3. Governance arrangements for a cooperative compliance programme -- 4.3.3.1. Arrangements on the side of the Italian tax administration -- 4.3.3.2. Arrangements on the side of the taxpayer -- 4.3.4. Legal basis for cooperative compliance -- 4.3.5. Administration of a cooperative compliance programme -- 4.3.6. Evaluation of the Italian cooperative compliance programme -- 4.4. Better service for each large business taxpayer: The UK way to a cooperative compliance programme -- 4.4.1. Tax policy reasons for implementing the cooperative compliance programme -- 4.4.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.4.3. Governance arrangements for the UK cooperative compliance programme -- 4.4.3.1. Arrangements on the side of the tax administration -- 4.4.3.2. Arrangements on the side of the taxpayer -- 4.4.4. Legal basis for cooperative compliance -- 4.4.5. Administration of cooperative compliance arrangements -- 4.4.6. Evaluation of the UK cooperative compliance programme -- 4.5. Similarities and differences in the implementation of the concept of cooperative compliance -- 4.6. Chapter summary and conclusions -- Chapter 5: Cooperative Compliance Programmes in a Toolbox of Tax Compliance Instruments -- 5.1. Introduction -- 5.2. Cooperative compliance programmes versus audit of large taxpayers -- 5.2.1. General remarks -- 5.2.2. The United States and the CAP programme -- 5.2.3. Germany and the concept of a prompt audit -- 5.2.3.1. German federal system of the tax administration -- 5.2.3.2. Models of a prompt audit developed by tax authorities of federal states -- 5.2.3.3. Federal law on a prompt audit -- 5.2.3.4. A prompt audit in light of the concept of cooperative compliance. 5.3. Cooperative compliance programmes versus disclosure rules -- 5.4. Cooperative compliance programmes versus tax rulings -- 5.5. Cooperative compliance programmes versus fora for large business taxpayers -- 5.6. Cooperative compliance programmes versus ICAP -- 5.6.1. ICAP origins -- 5.6.2. ICAP design -- 5.6.3. Similarities and differences -- 5.7. Chapter summary and conclusions -- Part 3 The Concept of Cooperative Compliance in the Context of Selected Legal and Institutional Aspects -- Chapter 6: The Concept of Cooperative Compliance in Light of Fundamental Legal Principles -- 6.1. Introduction -- 6.2. Legality -- 6.2.1. Introductory remarks -- 6.2.2. The concept of legality -- 6.2.3. The principle of legality in different domestic legal systems -- 6.2.3.1. The Netherlands -- 6.2.3.2. Italy -- 6.2.3.3. The United Kingdom -- 6.2.4. The impact of the principle of legality on the design of cooperative compliance programmes -- 6.3. Equality -- 6.3.1. Introductory remarks -- 6.3.2. The concept of equality -- 6.3.2.1. Four conceptions of equality -- 6.3.2.2. Formal and substantive principle of equality in tax law -- 6.3.2.3. Equality versus equality before the law -- 6.3.2.4. Different conceptions of the principle of legal equality and cooperative compliance programmes -- 6.3.3. The principle of legal equality in different domestic legal systems -- 6.3.3.1. The principle of legal equality in the Netherlands -- 6.3.3.2. The principle of legal equality in Italy -- 6.3.3.3. The principle of legal equality in the United Kingdom -- 6.3.4. The impact of the principle of equality on the design of a cooperative compliance programme -- 6.3.4.1. General remarks -- 6.3.4.2. Benefits available to taxpayers in the selected cooperative compliance programmes -- 6.3.4.3. Taxpayers allowed to access cooperative compliance programmes. 6.3.4.4. Justification and proportionality -- 6.3.4.5. Interim conclusions -- 6.4. Legal certainty -- 6.4.1. Introductory remarks -- 6.4.2. The concept of legal certainty -- 6.4.3. Legal certainty in different domestic legal systems -- 6.4.3.1. The Netherlands -- 6.4.3.2. Italy -- 6.4.3.3. The United Kingdom -- 6.4.4. The impact of the principle of legal certainty on the design of cooperative compliance programmes -- 6.5. Legal privilege -- 6.5.1. Introductory remarks -- 6.5.2. The concept of legal privilege -- 6.5.3. Legal privilege in different legal systems -- 6.5.3.1. The Netherlands -- 6.5.3.2. Italy -- 6.5.3.3. The United Kingdom -- 6.5.4. The impact of legal privilege on the design of cooperative compliance programmes -- 6.6. Chapter summary and conclusions -- Chapter 7: Cooperative Compliance Programmes and State Aid Regime -- 7.1. Introduction -- 7.2. The concept of State aid rules -- 7.3. The impact of the State aid rules on the design of a cooperative compliance programme -- 7.3.1. Advantage -- 7.3.2. Granted by a Member State or through state resources -- 7.3.3. Selectivity -- 7.3.3.1. Derogation from a reference system -- 7.3.3.2. Are the participants in cooperative compliance programmes in a similar situation to other taxpayers? -- 7.3.3.3. Justification for the potential selectivity of cooperative compliance programmes -- 7.3.4. Effect on intra-EU trade and distortion of competition -- 7.3.5. Special cases of fiscal State aid -- 7.3.6. Chapter summary and conclusions -- Chapter 8: Cooperative Compliance Programmes and the Institutional Mechanisms of Control and Oversight -- 8.1. Introduction -- 8.2. The phenomenon of regulatory capture -- 8.3. Tax administration, regulatory capture and the concept of cooperative compliance -- 8.4. Potential solutions to prevent regulatory capture within cooperative compliance programmes. 8.4.1. Introductory remarks. |
| Record Nr. | UNINA-9910794693303321 |
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Majdanska Alicja
|
||
| Amsterdam : , : IBFD, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska
| An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska |
| Autore | Majdanska Alicja |
| Pubbl/distr/stampa | Amsterdam : , : IBFD, , [2021] |
| Descrizione fisica | xx, 520 pages |
| Disciplina | 343.067 |
| Collana | IBFD Doctoral |
| Soggetto topico |
Taxpayer compliance
Corporations - Taxation Tax administration and procedure |
| ISBN | 90-8722-678-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background of the research -- 1.2. Research problems -- 1.3. Research methods -- 1.4. Limitations -- 1.5. Summary -- Part 1 On the Way to Cooperative Compliance Programmes -- Chapter 2: Historical and Regulatory Rationale for the Development of Cooperative Compliance Programmes -- 2.1. Introduction -- 2.2. Evolution of tax compliance agenda -- 2.2.1. Enforcement of tax obligations -- 2.2.2. Development of taxpayers' rights -- 2.2.3. Findings of psychological research on tax compliance -- 2.2.4. New economic, political and regulatory environment for tax administration -- 2.2.5. The move towards internal compliance frameworks -- 2.2.6. Impact of public outcry following the 2008 financial crisis -- 2.2.7. Interim conclusions -- 2.3. Regulatory strategies for tax law enforcement by tax administrations -- 2.3.1. Introductory remarks -- 2.3.2. Command-and-control regulation -- 2.3.3. Responsive regulation -- 2.3.3.1. Origins of the concept -- 2.3.3.2. Main characteristic features -- 2.3.3.3. Legal problems in applying the theory of responsive regulation -- 2.3.4. Interim conclusions -- 2.4. Chapter summary and conclusions -- Chapter 3: From Cooperative Compliance Programmes to the Concept of Cooperative Compliance -- 3.1. Introduction -- 3.2. The concept of cooperative compliance in the works of the OECD/Forum on Tax Administration -- 3.2.1. General remarks -- 3.2.2. History -- 3.2.3. Essential features of the concept of cooperative compliance -- 3.2.3.1. Principle-based concept -- 3.2.3.2. Commercial awareness -- 3.2.3.3. Impartiality -- 3.2.3.4. Proportionality -- 3.2.3.5. Openness and transparency of the tax administration -- 3.2.3.6. Responsiveness -- 3.2.3.7. Openness and disclosure of the taxpayer.
3.2.4. Essential features of a tax control framework -- 3.2.4.1. Definition and the role of a tax control framework -- 3.2.4.2. Design and maintenance of the tax control framework -- 3.2.4.3. Testing the scope and effectiveness of the tax control framework -- 3.2.5. The concept of cooperative compliance versus a programme -- 3.3. Potential benefits of a cooperative compliance programme -- 3.3.1. The concept with multi-stakeholder benefits -- 3.3.2. Benefits for tax administrations -- 3.3.3. Benefits for taxpayers -- 3.3.4. Benefits to wider society, policy makers and good governance -- 3.4. Potential risks of implementing a cooperative compliance programme -- 3.4.1. Dual nature of risks implied by the concept of cooperative compliance -- 3.4.2. Legal risks -- 3.4.3. Institutional risks -- 3.5. Chapter summary and conclusions -- Part 2 Divergent Approaches to the Concept of Cooperative Compliance -- Chapter 4: Cooperative Compliance Programmes in Diverse Jurisdictions -- 4.1. Introduction -- 4.2. No "one size fits all": The Dutch approach to a cooperative compliance programme -- 4.2.1. Tax policy reasons for implementing a cooperative compliance programme -- 4.2.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.2.3. Governance arrangements for a cooperative compliance programme -- 4.2.3.1. Arrangements on the side of the tax administration -- 4.2.4. Legal basis for a cooperative compliance programme -- 4.2.5. Administration of cooperative compliance agreements -- 4.2.6. Evaluation of the Dutch cooperative compliance programme -- 4.2.7. Horizontal monitoring in its new form -- 4.3. Legal method: The Italian approach to a cooperative compliance programme -- 4.3.1. Tax policy reasons for implementing a cooperative compliance programme. 4.3.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.3.3. Governance arrangements for a cooperative compliance programme -- 4.3.3.1. Arrangements on the side of the Italian tax administration -- 4.3.3.2. Arrangements on the side of the taxpayer -- 4.3.4. Legal basis for cooperative compliance -- 4.3.5. Administration of a cooperative compliance programme -- 4.3.6. Evaluation of the Italian cooperative compliance programme -- 4.4. Better service for each large business taxpayer: The UK way to a cooperative compliance programme -- 4.4.1. Tax policy reasons for implementing the cooperative compliance programme -- 4.4.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.4.3. Governance arrangements for the UK cooperative compliance programme -- 4.4.3.1. Arrangements on the side of the tax administration -- 4.4.3.2. Arrangements on the side of the taxpayer -- 4.4.4. Legal basis for cooperative compliance -- 4.4.5. Administration of cooperative compliance arrangements -- 4.4.6. Evaluation of the UK cooperative compliance programme -- 4.5. Similarities and differences in the implementation of the concept of cooperative compliance -- 4.6. Chapter summary and conclusions -- Chapter 5: Cooperative Compliance Programmes in a Toolbox of Tax Compliance Instruments -- 5.1. Introduction -- 5.2. Cooperative compliance programmes versus audit of large taxpayers -- 5.2.1. General remarks -- 5.2.2. The United States and the CAP programme -- 5.2.3. Germany and the concept of a prompt audit -- 5.2.3.1. German federal system of the tax administration -- 5.2.3.2. Models of a prompt audit developed by tax authorities of federal states -- 5.2.3.3. Federal law on a prompt audit -- 5.2.3.4. A prompt audit in light of the concept of cooperative compliance. 5.3. Cooperative compliance programmes versus disclosure rules -- 5.4. Cooperative compliance programmes versus tax rulings -- 5.5. Cooperative compliance programmes versus fora for large business taxpayers -- 5.6. Cooperative compliance programmes versus ICAP -- 5.6.1. ICAP origins -- 5.6.2. ICAP design -- 5.6.3. Similarities and differences -- 5.7. Chapter summary and conclusions -- Part 3 The Concept of Cooperative Compliance in the Context of Selected Legal and Institutional Aspects -- Chapter 6: The Concept of Cooperative Compliance in Light of Fundamental Legal Principles -- 6.1. Introduction -- 6.2. Legality -- 6.2.1. Introductory remarks -- 6.2.2. The concept of legality -- 6.2.3. The principle of legality in different domestic legal systems -- 6.2.3.1. The Netherlands -- 6.2.3.2. Italy -- 6.2.3.3. The United Kingdom -- 6.2.4. The impact of the principle of legality on the design of cooperative compliance programmes -- 6.3. Equality -- 6.3.1. Introductory remarks -- 6.3.2. The concept of equality -- 6.3.2.1. Four conceptions of equality -- 6.3.2.2. Formal and substantive principle of equality in tax law -- 6.3.2.3. Equality versus equality before the law -- 6.3.2.4. Different conceptions of the principle of legal equality and cooperative compliance programmes -- 6.3.3. The principle of legal equality in different domestic legal systems -- 6.3.3.1. The principle of legal equality in the Netherlands -- 6.3.3.2. The principle of legal equality in Italy -- 6.3.3.3. The principle of legal equality in the United Kingdom -- 6.3.4. The impact of the principle of equality on the design of a cooperative compliance programme -- 6.3.4.1. General remarks -- 6.3.4.2. Benefits available to taxpayers in the selected cooperative compliance programmes -- 6.3.4.3. Taxpayers allowed to access cooperative compliance programmes. 6.3.4.4. Justification and proportionality -- 6.3.4.5. Interim conclusions -- 6.4. Legal certainty -- 6.4.1. Introductory remarks -- 6.4.2. The concept of legal certainty -- 6.4.3. Legal certainty in different domestic legal systems -- 6.4.3.1. The Netherlands -- 6.4.3.2. Italy -- 6.4.3.3. The United Kingdom -- 6.4.4. The impact of the principle of legal certainty on the design of cooperative compliance programmes -- 6.5. Legal privilege -- 6.5.1. Introductory remarks -- 6.5.2. The concept of legal privilege -- 6.5.3. Legal privilege in different legal systems -- 6.5.3.1. The Netherlands -- 6.5.3.2. Italy -- 6.5.3.3. The United Kingdom -- 6.5.4. The impact of legal privilege on the design of cooperative compliance programmes -- 6.6. Chapter summary and conclusions -- Chapter 7: Cooperative Compliance Programmes and State Aid Regime -- 7.1. Introduction -- 7.2. The concept of State aid rules -- 7.3. The impact of the State aid rules on the design of a cooperative compliance programme -- 7.3.1. Advantage -- 7.3.2. Granted by a Member State or through state resources -- 7.3.3. Selectivity -- 7.3.3.1. Derogation from a reference system -- 7.3.3.2. Are the participants in cooperative compliance programmes in a similar situation to other taxpayers? -- 7.3.3.3. Justification for the potential selectivity of cooperative compliance programmes -- 7.3.4. Effect on intra-EU trade and distortion of competition -- 7.3.5. Special cases of fiscal State aid -- 7.3.6. Chapter summary and conclusions -- Chapter 8: Cooperative Compliance Programmes and the Institutional Mechanisms of Control and Oversight -- 8.1. Introduction -- 8.2. The phenomenon of regulatory capture -- 8.3. Tax administration, regulatory capture and the concept of cooperative compliance -- 8.4. Potential solutions to prevent regulatory capture within cooperative compliance programmes. 8.4.1. Introductory remarks. |
| Record Nr. | UNINA-9910827315603321 |
|
Majdanska Alicja
|
||
| Amsterdam : , : IBFD, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The anti-abuse rule for permanent establishments situated in third states : a legal analysis of article 29(8) OECD model / / Jean-Philippe Van West
| The anti-abuse rule for permanent establishments situated in third states : a legal analysis of article 29(8) OECD model / / Jean-Philippe Van West |
| Autore | West Jean-Philippe Van |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (341 pages) |
| Disciplina | 336.2 |
| Collana | European and international tax law and policy series |
| Soggetto topico | Taxation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
90-8722-639-X
90-8722-640-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511996703321 |
|
West Jean-Philippe Van
|
||
| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The anti-abuse rule for permanent establishments situated in third states : a legal analysis of article 29(8) OECD model / / Jean-Philippe Van West
| The anti-abuse rule for permanent establishments situated in third states : a legal analysis of article 29(8) OECD model / / Jean-Philippe Van West |
| Autore | West Jean-Philippe Van |
| Pubbl/distr/stampa | Amsterdam : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (341 pages) |
| Disciplina | 336.2 |
| Collana | European and international tax law and policy series |
| Soggetto topico | Taxation |
| ISBN |
90-8722-639-X
90-8722-640-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910794252503321 |
|
West Jean-Philippe Van
|
||
| Amsterdam : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The anti-abuse rule for permanent establishments situated in third states : a legal analysis of article 29(8) OECD model / / Jean-Philippe Van West
| The anti-abuse rule for permanent establishments situated in third states : a legal analysis of article 29(8) OECD model / / Jean-Philippe Van West |
| Autore | West Jean-Philippe Van |
| Pubbl/distr/stampa | Amsterdam : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (341 pages) |
| Disciplina | 336.2 |
| Collana | European and international tax law and policy series |
| Soggetto topico | Taxation |
| ISBN |
90-8722-639-X
90-8722-640-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910826927303321 |
|
West Jean-Philippe Van
|
||
| Amsterdam : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The attribution of profits to permanent establishments : the taxation of intra-company dealings / edited by Raffaele Russo ; [with a preface by Kees van Raad]
| The attribution of profits to permanent establishments : the taxation of intra-company dealings / edited by Raffaele Russo ; [with a preface by Kees van Raad] |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : IBFD, c2005 |
| Descrizione fisica | viii, 480 p. ; 23 cm |
| Disciplina | 343.0526 |
| Altri autori (Persone) | Russo, Raffaele |
| Soggetto topico | Imprese multinazionali - Tributi - Legislazione |
| ISBN | 907607884X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISALENTO-991000149599707536 |
| Amsterdam, The Netherlands : IBFD, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Salento | ||
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