Allocating Taxing Powers within the European Union

• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Άλλοι συγγραφείς: Richelle, Isabelle (Επιμελητής έκδοσης), Schön, Wolfgang (Επιμελητής έκδοσης), Traversa, Edoardo (Επιμελητής έκδοσης)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2013.
• Σειρά: MPI Studies in Tax Law and Public Finance, 2
• Θέματα: Law.; Tax accounting.; Tax laws.; Public finance.; International law.; European Economic Community literature.; European Law.; Financial Law/Fiscal Law.; European Integration.; Public Economics.; Business Taxation/Tax Law.

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...

Πίνακας περιεχομένων:

• A.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation
• M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law
• D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law
• I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature
• T. Hackemann: Group Taxation in the European Union
• V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification
• E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market
• E. Reimer: Taxation - an Area without Mutual Recognition?