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Comparative Income Taxation
Taxation at the European Court of Human Rights
Although the European Convention on Human Rights (ECHR) mentions taxation only once - and in a context that, rather than conferring rights, limits their application - references to …
Coordination and Cooperation
Taxation of Capital Gains under the OECD Model Convention
Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and …
Sales Promotion Techniques and VAT in the EU
Sales promotion techniques, or SPTs, are a common facet of consumer life, with many companies offering price reductions, bonuses, or other deals in order to attract or retain …
Taxation, Virtual Currency and Blockchain
Taxation, Virtual Currency and Blockchain provides an in-depth and comprehensive analysis of tax implications that result from activities such as exchange of goods and services for …
EU Tax Law and Policy in the 21st Century
About this book: EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major …
EU Freedoms, Non-EU Countries and Company Taxation
Credit Method Compatibility and Constraints Under Eu Law
As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU's internal market such as double …
Taxation Of Foreign Direct Investment, An Introduction
As barriers to international trade and investment are eliminated, taxation becomes an increasingly important consideration in foreign investment decisions. This book describes the …