Advanced issues in European and international tax law / / Christiana HJI Panayi
| Advanced issues in European and international tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
1-4742-0242-X
1-84946-954-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910512002703321 |
HJI Panayi Christiana
|
||
| Oxford : , : Hart Publishing, , 2015 | ||
| Lo trovi qui: Univ. Federico II | ||
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Advanced issues in European and international tax law / / Christiana HJI Panayi
| Advanced issues in European and international tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
9781474202428
147420242X 9781849469548 1849469547 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910964425503321 |
HJI Panayi Christiana
|
||
| Oxford : , : Hart Publishing, , 2015 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced issues in international and European tax law / / Christiana HJI Panayi
| Advanced issues in international and European tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
1-4742-0242-X
1-84946-954-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910797910503321 |
HJI Panayi Christiana
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||
| Oxford : , : Hart Publishing, , 2015 | ||
| Lo trovi qui: Univ. Federico II | ||
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An evaluation of the tax-transfer treatment of married couples in European countries / / Herwig Immervoll [and three others]
| An evaluation of the tax-transfer treatment of married couples in European countries / / Herwig Immervoll [and three others] |
| Autore | Immervoll Herwig |
| Pubbl/distr/stampa | Paris : , : OECD Publishing, , [2009] |
| Descrizione fisica | 1 online resource (59 pages) |
| Disciplina | 331.1094 |
| Collana | OECD Social, Employment and Migration Working Papers |
| Soggetto topico | Taxation - Europe |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910138163303321 |
Immervoll Herwig
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| Paris : , : OECD Publishing, , [2009] | ||
| Lo trovi qui: Univ. Federico II | ||
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In from the shadow [[electronic resource] ] : integrating Europe's informal labor / / Truman Packard, Johannes Koettl, Claudio E. Montenegro
| In from the shadow [[electronic resource] ] : integrating Europe's informal labor / / Truman Packard, Johannes Koettl, Claudio E. Montenegro |
| Autore | Packard Truman |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2012 |
| Descrizione fisica | 1 online resource (196 p.) |
| Disciplina | 331 |
| Altri autori (Persone) |
KoettlJohannes
MontenegroClaudio |
| Collana | Directions in development. Human development |
| Soggetto topico |
Informal sector (Economics) - Taxation - Europe
Taxation - Europe |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-87865-7
9786613719966 0-8213-9550-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Acknowledgments; About the Authors; Abbreviations; Overview; What Is the Shadow Economy?; Why Does It Matter?; Figures; O.1 The Shadow Economy as a Percentage of Recorded GDP, Various Countries, 2007; O.2 Informal Work as a Percentage of the Labor Force; Who Is Working Informally in Europe's Shadow Economy?; Boxes; O.1 The Shadow Economy and Informal Employment: Terms Used in This Book; Structural Incentives Are Important, Particularly Taxation; Formal Work Should "Pay" for Low-Wage Earners; Labor Market Regulation Should Promote Formal Job Creation
Building Institutional Credibility and Trust in the State Is CriticalNotes; References; Chapter 1 Informal Employment in Europe's Shadow Economy; Europe's Informal Employment in Context; 1.1 Estimates of the Size of the Shadow Economy as a Percentage of GDP; 1.1 Grasping at Shadows? The Shadow Economy as a Percentage of GDP; 1.2 Percentage of the Labor Force in Informal Employment: Firm Size Criterion for Dependent Employed; 1.3 Percentage of the Labor Force in Informal Employment: Social Insurance Criterion for Dependent Employed; Tables 1.1 Informality Rates across Different Groups in Six New Member States, 2008 (percent)1.4 Extent of Informal Work by Contract Criterion; Profile of People Working Informally; 1.5 Informal Work in Europe Is Mainly Taken Up by Men; 1.6 Age Profile of People in Formal and Informal Employment; 1.7 Educational Attainment of People in Formal and Informal Employment; 1.8 Distribution of the Formally and Informally Employed across Skilled and Nonskilled, Manual and Nonmanual Work; 1.9 Distribution of Formally and Informally Employed across Economic Sectors 1.10 Informal Workers Who Say That They Belong to Groups Suffering Discrimination1.11 Are Those Working Informally More Likely to Belong to a Native Ethnic Minority?; 1.12 Share of Immigrants without the Right to Work because of Nationality in Formal and Informal Employment; 1.13 Share of Natives with Immigrant Background and Immigrants with the Right to Work because of Nationality in Formal and Informal Employment; The Economic Cycle and Movement across the Labor Market; 1.14 Informal Workers Who Have Experienced Long-Term Unemployment 1.15 In Most of Europe, Informal Employment Falls as Unemployment Rises1.16 Probability of Informal Work in Poland Grew in the High-Growth Years; 1.17 In Romania Movement from Unemployment into Informal Work Was Greater and Faster than into Formal Work; 1.18 The Share of the Labor Force in Informal Work Was Relatively Stable in the Czech Republic and the Slovak Republic; 1.19 The Probability of Moving from Formal Employment and Informal Employment to Unemployment Was Similar in the Czech Republic and the Slovak Republic; Notes; References Chapter 2 Conceptual Framework: More than Structural Incentives |
| Record Nr. | UNINA-9910461844603321 |
Packard Truman
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||
| Washington, D.C., : World Bank, 2012 | ||
| Lo trovi qui: Univ. Federico II | ||
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In from the shadow : : integrating Europe's informal labor / / Truman Packard, Johannes Koettl, Claudio Montenegro
| In from the shadow : : integrating Europe's informal labor / / Truman Packard, Johannes Koettl, Claudio Montenegro |
| Autore | Packard Truman |
| Pubbl/distr/stampa | Washington DC : , : World Bank, , 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 331 |
| Altri autori (Persone) |
KoettlJohannes
MontenegroClaudio |
| Collana | Directions in development |
| Soggetto topico |
Informal sector (Economics) - Taxation - Europe
Taxation - Europe |
| ISBN |
1-280-87865-7
9786613719966 0-8213-9550-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Acknowledgments; About the Authors; Abbreviations; Overview; What Is the Shadow Economy?; Why Does It Matter?; Figures; O.1 The Shadow Economy as a Percentage of Recorded GDP, Various Countries, 2007; O.2 Informal Work as a Percentage of the Labor Force; Who Is Working Informally in Europe's Shadow Economy?; Boxes; O.1 The Shadow Economy and Informal Employment: Terms Used in This Book; Structural Incentives Are Important, Particularly Taxation; Formal Work Should "Pay" for Low-Wage Earners; Labor Market Regulation Should Promote Formal Job Creation
Building Institutional Credibility and Trust in the State Is CriticalNotes; References; Chapter 1 Informal Employment in Europe's Shadow Economy; Europe's Informal Employment in Context; 1.1 Estimates of the Size of the Shadow Economy as a Percentage of GDP; 1.1 Grasping at Shadows? The Shadow Economy as a Percentage of GDP; 1.2 Percentage of the Labor Force in Informal Employment: Firm Size Criterion for Dependent Employed; 1.3 Percentage of the Labor Force in Informal Employment: Social Insurance Criterion for Dependent Employed; Tables 1.1 Informality Rates across Different Groups in Six New Member States, 2008 (percent)1.4 Extent of Informal Work by Contract Criterion; Profile of People Working Informally; 1.5 Informal Work in Europe Is Mainly Taken Up by Men; 1.6 Age Profile of People in Formal and Informal Employment; 1.7 Educational Attainment of People in Formal and Informal Employment; 1.8 Distribution of the Formally and Informally Employed across Skilled and Nonskilled, Manual and Nonmanual Work; 1.9 Distribution of Formally and Informally Employed across Economic Sectors 1.10 Informal Workers Who Say That They Belong to Groups Suffering Discrimination1.11 Are Those Working Informally More Likely to Belong to a Native Ethnic Minority?; 1.12 Share of Immigrants without the Right to Work because of Nationality in Formal and Informal Employment; 1.13 Share of Natives with Immigrant Background and Immigrants with the Right to Work because of Nationality in Formal and Informal Employment; The Economic Cycle and Movement across the Labor Market; 1.14 Informal Workers Who Have Experienced Long-Term Unemployment 1.15 In Most of Europe, Informal Employment Falls as Unemployment Rises1.16 Probability of Informal Work in Poland Grew in the High-Growth Years; 1.17 In Romania Movement from Unemployment into Informal Work Was Greater and Faster than into Formal Work; 1.18 The Share of the Labor Force in Informal Work Was Relatively Stable in the Czech Republic and the Slovak Republic; 1.19 The Probability of Moving from Formal Employment and Informal Employment to Unemployment Was Similar in the Czech Republic and the Slovak Republic; Notes; References Chapter 2 Conceptual Framework: More than Structural Incentives |
| Record Nr. | UNINA-9910790304903321 |
Packard Truman
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||
| Washington DC : , : World Bank, , 2012 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
In from the shadow : : integrating Europe's informal labor / / Truman Packard, Johannes Koettl, Claudio Montenegro
| In from the shadow : : integrating Europe's informal labor / / Truman Packard, Johannes Koettl, Claudio Montenegro |
| Autore | Packard Truman |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington DC : , : World Bank, , 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 331 |
| Altri autori (Persone) |
KoettlJohannes
MontenegroClaudio |
| Collana | Directions in development |
| Soggetto topico |
Informal sector (Economics) - Taxation - Europe
Taxation - Europe |
| ISBN |
9786613719966
9781280878657 1280878657 9780821395509 0821395505 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Acknowledgments; About the Authors; Abbreviations; Overview; What Is the Shadow Economy?; Why Does It Matter?; Figures; O.1 The Shadow Economy as a Percentage of Recorded GDP, Various Countries, 2007; O.2 Informal Work as a Percentage of the Labor Force; Who Is Working Informally in Europe's Shadow Economy?; Boxes; O.1 The Shadow Economy and Informal Employment: Terms Used in This Book; Structural Incentives Are Important, Particularly Taxation; Formal Work Should "Pay" for Low-Wage Earners; Labor Market Regulation Should Promote Formal Job Creation
Building Institutional Credibility and Trust in the State Is CriticalNotes; References; Chapter 1 Informal Employment in Europe's Shadow Economy; Europe's Informal Employment in Context; 1.1 Estimates of the Size of the Shadow Economy as a Percentage of GDP; 1.1 Grasping at Shadows? The Shadow Economy as a Percentage of GDP; 1.2 Percentage of the Labor Force in Informal Employment: Firm Size Criterion for Dependent Employed; 1.3 Percentage of the Labor Force in Informal Employment: Social Insurance Criterion for Dependent Employed; Tables 1.1 Informality Rates across Different Groups in Six New Member States, 2008 (percent)1.4 Extent of Informal Work by Contract Criterion; Profile of People Working Informally; 1.5 Informal Work in Europe Is Mainly Taken Up by Men; 1.6 Age Profile of People in Formal and Informal Employment; 1.7 Educational Attainment of People in Formal and Informal Employment; 1.8 Distribution of the Formally and Informally Employed across Skilled and Nonskilled, Manual and Nonmanual Work; 1.9 Distribution of Formally and Informally Employed across Economic Sectors 1.10 Informal Workers Who Say That They Belong to Groups Suffering Discrimination1.11 Are Those Working Informally More Likely to Belong to a Native Ethnic Minority?; 1.12 Share of Immigrants without the Right to Work because of Nationality in Formal and Informal Employment; 1.13 Share of Natives with Immigrant Background and Immigrants with the Right to Work because of Nationality in Formal and Informal Employment; The Economic Cycle and Movement across the Labor Market; 1.14 Informal Workers Who Have Experienced Long-Term Unemployment 1.15 In Most of Europe, Informal Employment Falls as Unemployment Rises1.16 Probability of Informal Work in Poland Grew in the High-Growth Years; 1.17 In Romania Movement from Unemployment into Informal Work Was Greater and Faster than into Formal Work; 1.18 The Share of the Labor Force in Informal Work Was Relatively Stable in the Czech Republic and the Slovak Republic; 1.19 The Probability of Moving from Formal Employment and Informal Employment to Unemployment Was Similar in the Czech Republic and the Slovak Republic; Notes; References Chapter 2 Conceptual Framework: More than Structural Incentives |
| Record Nr. | UNINA-9910959796003321 |
Packard Truman
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| Washington DC : , : World Bank, , 2012 | ||
| Lo trovi qui: Univ. Federico II | ||
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Tax policy and labor market performance / / Jonas Agell and Peter Birch Srensen, editors
| Tax policy and labor market performance / / Jonas Agell and Peter Birch Srensen, editors |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Cambridge, Mass., : MIT Press, 2006 |
| Descrizione fisica | 1 online resource (344 p.) |
| Disciplina | 331.1094 |
| Altri autori (Persone) |
AgellJonas
SrensenPeter Birch |
| Collana | CESifo seminar series |
| Soggetto topico |
Taxation - Europe
Welfare state - Europe Labor market - Europe |
| ISBN |
0-262-29226-2
1-282-09759-8 9786612097591 0-262-26686-5 1-4294-0990-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Series Foreword; Acknowledgments; Introduction and Summary; I Taxation and Labor Markets: The Broader Perspective; 1 Tax Policy and Labor Market Performance; 2 Work and Taxes; 3 Do Social Policies Harm Employment and Growth? Second-best Effects of Taxes and Benets on Employment; II Taxation, Labor Supply, and Wage Formation; 4 Welfare Effects of Tax Reform and Labor Supply at the Intensive and Extensive Margins; 5 The Hours of Work Response of Married Couples: Taxes and the Earned Income Tax Credit; 6 Progressive Taxation and Wages: Microevidence; III Taxation and the Underground Economy
7 Insiders, Outsiders, and the Underground Economy8 Wages, Unemployment, and the Underground Economy; Contributors; Index |
| Record Nr. | UNINA-9910219640903321 |
| Cambridge, Mass., : MIT Press, 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tributación de las adquisiciones intracomunitarias de bienes en el impuesto sobre el valor añadido / / Mónica Arribas León, Montserrat Hermosín Álvarez
| Tributación de las adquisiciones intracomunitarias de bienes en el impuesto sobre el valor añadido / / Mónica Arribas León, Montserrat Hermosín Álvarez |
| Autore | Arribas León Mónica |
| Pubbl/distr/stampa | Madrid : , : Marcial Pons Ediciones Jurídicas y Sociales, , 2010 |
| Descrizione fisica | 1 online resource (239 páginas) |
| Disciplina | 343.4055 |
| Soggetto topico |
Value-added tax - Law and legislation - European Economic Community countries
Impuesto al valor agregado - Legislación y normativa - Países de la Comunidad Económica Europea Taxation - Europe Tributación - Europa |
| Soggetto genere / forma | Libros electronicos. |
| ISBN | 84-9123-374-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Record Nr. | UNINA-9910671348103321 |
Arribas León Mónica
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| Madrid : , : Marcial Pons Ediciones Jurídicas y Sociales, , 2010 | ||
| Lo trovi qui: Univ. Federico II | ||
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