Author : Maria Amparo Grau Ruiz
Publisher : Kluwer Law International B.V.
Page : 357 pages
File Size : 39,59 MB
Release : 2003-01-14
Category : Business & Economics
ISBN : 9041198938
In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
Author : OECD
Publisher : OECD Publishing
Page : 112 pages
File Size : 39,6 MB
Release : 2011-06-01
Category :
ISBN : 9264115609
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
Author :
Publisher :
Page : 20 pages
File Size : 36,64 MB
Release : 1990
Category : Income tax deductions for medical expenses
ISBN :
Author : Carlo Romano (juriste).)
Publisher : IBFD
Page : 579 pages
File Size : 29,20 MB
Release : 2002
Category : EU
ISBN : 9076078491
Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
Author : Lukasz Adamczyk
Publisher : Linde Verlag GmbH
Page : 362 pages
File Size : 12,90 MB
Release : 2024-09-26
Category : Law
ISBN : 3709413494
Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
Author : Kevin Holmes
Publisher : IBFD
Page : 433 pages
File Size : 14,49 MB
Release : 2007
Category : Double taxation
ISBN : 9087220235
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author : Karoline Spies
Publisher : Spiramus Press Ltd
Page : 361 pages
File Size : 45,86 MB
Release : 2023-01-02
Category : Business & Economics
ISBN : 1913507467
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
Author : Xavier Oberson
Publisher : Edward Elgar Publishing
Page : 423 pages
File Size : 12,16 MB
Release : 2023-03-02
Category : Law
ISBN : 1800884915
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Author : Niels Bammens
Publisher : IBFD
Page : 1151 pages
File Size : 27,48 MB
Release : 2012
Category : Conflict of laws
ISBN : 9087221592
The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.
Author : CCH New Zealand Ltd
Publisher : CCH New Zealand Limited
Page : 1777 pages
File Size : 32,39 MB
Release : 2013-07-01
Category : Business & Economics
ISBN : 1775470067
Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
