top

  Info

  • Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.

  Info

  • Utilizzare questo link per rimuovere la selezione effettuata.
Dispute resolution in the eu : the eu arbitration convention and the dispute resolution directive / / Harm Mark Pit
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
Opac: Controlla la disponibilità qui
Dispute resolution in the eu : the eu arbitration convention and the dispute resolution directive / / Harm Mark Pit
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
Opac: Controlla la disponibilità qui
Dispute resolution in the eu : the eu arbitration convention and the dispute resolution directive / / Harm Mark Pit
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
Opac: Controlla la disponibilità qui
International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado
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
Opac: Controlla la disponibilità qui
International and EU tax multilateralism : challenges raised by the MLI / / editor, Ana Paula Dourado
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
Opac: Controlla la disponibilità qui
Non-discrimination in tax treaties : selected issues from a global perspective / / edited by Dennis Weber and Pasquale Pistone
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
Opac: Controlla la disponibilità qui
Non-discrimination in tax treaties : selected issues from a global perspective / / edited by Dennis Weber and Pasquale Pistone
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
Opac: Controlla la disponibilità qui
Non-discrimination in tax treaties : selected issues from a global perspective / / edited by Dennis Weber and Pasquale Pistone
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
Opac: Controlla la disponibilità qui
Princìpi di diritto tributario europeo e internazionale / / a cura di Claudio Sacchetto
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
Opac: Controlla la disponibilità qui