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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 …
International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law
The hurdles emerging from the parallel exercise of Member States' tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the …
Double non-taxation and the use of hybrid entities
The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to international commitments …
Effect of Directives Within the Area of Direct Taxation on the Interpretation and Application of Tax Treaties
In recognition of the considerable attention in recent years given to the effect of EU directives on tax treaties, this important book for the first time brings a combined public …