Dispute resolution in the eu : the eu arbitration convention and the dispute resolution directive / / Harm Mark Pit |
Autore | Pit Harm Mark |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
Descrizione fisica | 1 online resource (1,817 pages) : illustrations |
Disciplina | 347.2405 |
Collana | IBFD doctoral series |
Soggetto topico |
Tax protests and appeals - European Union countries
Double taxation - European Union countries Dispute resolution (Law) - European Union countries Arbitration and award - European Union countries |
Soggetto genere / forma | Electronic books. |
ISBN | 90-8722-467-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910511498903321 |
Pit Harm Mark | ||
Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Dispute resolution in the eu : the eu arbitration convention and the dispute resolution directive / / Harm Mark Pit |
Autore | Pit Harm Mark |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
Descrizione fisica | 1 online resource (1,817 pages) : illustrations |
Disciplina | 347.2405 |
Collana | IBFD doctoral series |
Soggetto topico |
Tax protests and appeals - European Union countries
Double taxation - European Union countries Dispute resolution (Law) - European Union countries Arbitration and award - European Union countries |
ISBN | 90-8722-467-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910793305203321 |
Pit Harm Mark | ||
Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Dispute resolution in the eu : the eu arbitration convention and the dispute resolution directive / / Harm Mark Pit |
Autore | Pit Harm Mark |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2018 |
Descrizione fisica | 1 online resource (1,817 pages) : illustrations |
Disciplina | 347.2405 |
Collana | IBFD doctoral series |
Soggetto topico |
Tax protests and appeals - European Union countries
Double taxation - European Union countries Dispute resolution (Law) - European Union countries Arbitration and award - European Union countries |
ISBN | 90-8722-467-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910814458903321 |
Pit Harm Mark | ||
Amsterdam, The Netherlands : , : IBFD, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado |
Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
Descrizione fisica | 1 online resource (337 pages) |
Disciplina | 341.484 |
Soggetto topico |
Double taxation
Double taxation - European Union countries Taxation - Law and legislation |
ISBN | 90-8722-666-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Introduction: International tax multilateralism or reinforced unilateralism? / Dourado, A.P. ; ; p. 1-11
Chapter 1: Substantive multilateralism in the context of the MLI / García Antón, R. ; ; p. 15-32 Chapter 2: Is there a role for multilateralism regarding the euro in the EMU? / Vanistendael, F.J.G.M. ; ; p. 35-51 Chapter 3: The European Union and tax good governance in a multilateral environment / Lyal, R. ; ; p. 53-66 Chapter 4: Binding coordination in the European Union : status quo and ideas for a brighter future / Arginelli, P. ; ; p. 67-121 Chapter 5: Unveiling the MLI : an analysis of its nature, relationship to covered tax agreements and interpretation in light of the obligations of its parties / Szudoczky, R. Blum, D.W. ; ; p. 125-160 Chapter 6: Obligations to MLI non-signatories within the inclusive framework / Schoueri, L.E. Galdino, G. (Guilherme) ; ; p. 161-196 Chapter 7: Multilateralism and international tax law : the interpretation of tax treaties in light of the multilateral instrument / Prokisch, R. Man, F. Souza de ; ; p. 199-225 Chapter 8: The multilateral instrument and asymmetric choices under articles 12-15 on PE threshold / Brokelind, C. ; ; p. 227-239 Chapter 9: From the guiding principle to the principal purpose test : burden of proof and legal consequences / Gomes, M.L. ; ; p. 243-265 Chapter 10: Implementation and application of the LoB clause in BEPS Action 6/MLI : legal and pragmatic challenges / Kuźniacki, B. ; ; p. 267-292 Chapter 11: Multilateralism in dispute resolution : some thoughts on the OECD multilateral instrument and the EU Dispute Resolution Directive / Govind, S.P. Monsenego, J. (Jérôme) ; ; p. 295-316 |
Record Nr. | UNINA-9910795393403321 |
Amsterdam, Netherlands : , : IBFD, , [2020] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado |
Pubbl/distr/stampa | Amsterdam, Netherlands : , : IBFD, , [2020] |
Descrizione fisica | 1 online resource (337 pages) |
Disciplina | 341.484 |
Soggetto topico |
Double taxation
Double taxation - European Union countries Taxation - Law and legislation |
ISBN | 90-8722-666-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Introduction: International tax multilateralism or reinforced unilateralism? / Dourado, A.P. ; ; p. 1-11
Chapter 1: Substantive multilateralism in the context of the MLI / García Antón, R. ; ; p. 15-32 Chapter 2: Is there a role for multilateralism regarding the euro in the EMU? / Vanistendael, F.J.G.M. ; ; p. 35-51 Chapter 3: The European Union and tax good governance in a multilateral environment / Lyal, R. ; ; p. 53-66 Chapter 4: Binding coordination in the European Union : status quo and ideas for a brighter future / Arginelli, P. ; ; p. 67-121 Chapter 5: Unveiling the MLI : an analysis of its nature, relationship to covered tax agreements and interpretation in light of the obligations of its parties / Szudoczky, R. Blum, D.W. ; ; p. 125-160 Chapter 6: Obligations to MLI non-signatories within the inclusive framework / Schoueri, L.E. Galdino, G. (Guilherme) ; ; p. 161-196 Chapter 7: Multilateralism and international tax law : the interpretation of tax treaties in light of the multilateral instrument / Prokisch, R. Man, F. Souza de ; ; p. 199-225 Chapter 8: The multilateral instrument and asymmetric choices under articles 12-15 on PE threshold / Brokelind, C. ; ; p. 227-239 Chapter 9: From the guiding principle to the principal purpose test : burden of proof and legal consequences / Gomes, M.L. ; ; p. 243-265 Chapter 10: Implementation and application of the LoB clause in BEPS Action 6/MLI : legal and pragmatic challenges / Kuźniacki, B. ; ; p. 267-292 Chapter 11: Multilateralism in dispute resolution : some thoughts on the OECD multilateral instrument and the EU Dispute Resolution Directive / Govind, S.P. Monsenego, J. (Jérôme) ; ; p. 295-316 |
Record Nr. | UNINA-9910813815403321 |
Amsterdam, Netherlands : , : IBFD, , [2020] | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Non-discrimination in tax treaties : selected issues from a global perspective / / edited by Dennis Weber and Pasquale Pistone |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2016 |
Descrizione fisica | 1 online resource (288 pages) : illustrations |
Disciplina | 343.0526 |
Collana | EC and international tax law series |
Soggetto topico |
Conflict of laws - Taxation
Double taxation Double taxation - European Union countries Double taxation - OECD countries Taxation - Law and legislation International business enterprises - Taxation - Law and legislation |
Soggetto genere / forma | Electronic books. |
ISBN | 90-8722-379-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910466293203321 |
Amsterdam, The Netherlands : , : IBFD, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Non-discrimination in tax treaties : selected issues from a global perspective / / edited by Dennis Weber and Pasquale Pistone |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2016 |
Descrizione fisica | 1 online resource (288 pages) : illustrations |
Disciplina | 343.0526 |
Collana | EC and international tax law series |
Soggetto topico |
Conflict of laws - Taxation
Double taxation Double taxation - European Union countries Double taxation - OECD countries Taxation - Law and legislation International business enterprises - Taxation - Law and legislation |
ISBN | 90-8722-379-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches / Haslehner, W. ; ; p. 1-26
Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective / Hoyos Jiménez, C. ; ; p. 27-38 Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? / Marres, O. ; ; p. 39-69 Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties / Silva, B. da ; ; p. 71-132 Chapter 5: Non-discrimination in tax treaties -- art. 24(4) and (5) OECD MC : a Russian approach to tax treaty interpretation / Vinnitskiy, D.V. ; ; p. 133-166 Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model / Dziurdź, K. ; ; p. 167-223 Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? / Vanistendael, F.J.G.M. ; ; p. 225-254 Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases / Wattel, P. ; ; p. 255-282 Chapter 9: Discriminatory taxation and the European Convention on Human Rights / Attard, R. ; ; p. 283-299 |
Record Nr. | UNINA-9910797082203321 |
Amsterdam, The Netherlands : , : IBFD, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Non-discrimination in tax treaties : selected issues from a global perspective / / edited by Dennis Weber and Pasquale Pistone |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , 2016 |
Descrizione fisica | 1 online resource (288 pages) : illustrations |
Disciplina | 343.0526 |
Collana | EC and international tax law series |
Soggetto topico |
Conflict of laws - Taxation
Double taxation Double taxation - European Union countries Double taxation - OECD countries Taxation - Law and legislation International business enterprises - Taxation - Law and legislation |
ISBN | 90-8722-379-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Chapter 1: Nationality non-discrimination and article 24 OECD Model : perennial issues, recent trends and new approaches / Haslehner, W. ; ; p. 1-26
Chapter 2: Non-discrimination on the basis of nationality in IIAs : a Latin American tax perspective / Hoyos Jiménez, C. ; ; p. 27-38 Chapter 3: Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model? / Marres, O. ; ; p. 39-69 Chapter 4: Revisiting the application of the capital ownership non-discrimination provision in tax treaties / Silva, B. da ; ; p. 71-132 Chapter 5: Non-discrimination in tax treaties -- art. 24(4) and (5) OECD MC : a Russian approach to tax treaty interpretation / Vinnitskiy, D.V. ; ; p. 133-166 Chapter 6: Non-discrimination and harmful tax competition under WTO Law and article 24 of the OECD Model / Dziurdź, K. ; ; p. 167-223 Chapter 7: Non-discrimination : can the EU learn from the OECD Model Convention and vice versa? / Vanistendael, F.J.G.M. ; ; p. 225-254 Chapter 8: Non-discrimination à la Cour : the ECJ's (lack of) comparability analysis in direct tax cases / Wattel, P. ; ; p. 255-282 Chapter 9: Discriminatory taxation and the European Convention on Human Rights / Attard, R. ; ; p. 283-299 |
Record Nr. | UNINA-9910822392303321 |
Amsterdam, The Netherlands : , : IBFD, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Princìpi di diritto tributario europeo e internazionale / / a cura di Claudio Sacchetto |
Edizione | [Seconda edizione.] |
Pubbl/distr/stampa | Torino, [Italy] : , : G. Giappichelli Editore, , 2016 |
Descrizione fisica | 1 online resource (385 pages) |
Disciplina | 341.4844094 |
Soggetto topico |
Double taxation - European Union countries
Double taxation - Italy |
ISBN | 88-921-6210-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ita |
Record Nr. | UNINA-9910150580303321 |
Torino, [Italy] : , : G. Giappichelli Editore, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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