Søkt på: Bøker av Pasquale Pistone
totalt 21 treff
The OECD Multilateral Instrument for Tax Treaties
The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology …
Procedural Rules in Tax Law in the Context of European Union and Domestic Law
This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of …
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model …
The Impact of Community Law on Tax Treaties
The author provides a commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst and Metallgesellschaft (2001). He delineates the …
Impact of Community Law on Tax Treaties
In this book, Dr. Pistone discusses such matters as: how Member States must comply with EC law as they apply their tax treaties; how EC law regulates cross-border tax issues within …
Source versus Residence
One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, …
Corporate Income Taxation in Europe
This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system …
Source versus Residence
One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, …
Introduction to European Tax Law on Direct Taxation
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 …
Corporate Income Taxation in Europe
OECD Multilateral Instrument for Tax Treaties
The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology …
Tax Secrecy and Tax Transparency
The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax …