The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length ...
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The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
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Add this copy of Allocating Taxing Powers within the European Union to cart. $102.28, like new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2015 by Springer-Verlag Berlin and Heidelberg GmbH & Co. K.
Edition:
2015, Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Publisher:
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Published:
2015
Language:
English
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17987053363
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Add this copy of Allocating Taxing Powers within the European Union to cart. $103.31, new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2015 by Springer-Verlag Berlin and Heidelberg GmbH & Co. K.
Edition:
2015, Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Publisher:
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Published:
2015
Language:
English
Alibris ID:
17987818935
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New. MPI Studies in Tax Law and Public Finance . XI, 220 p. Intended for professional and scholarly audience. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
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2015, Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Add this copy of Allocating Taxing Powers within the European Union to cart. $114.69, new condition, Sold by booksXpress, ships from Bayonne, NJ, UNITED STATES, published 2015 by Springer-Verlag Berlin and Heidelberg GmbH & Co. K.
Edition:
2015, Springer-Verlag Berlin and Heidelberg GmbH & Co. K
