Søkt på: taxation
totalt 96 treff
EU Citizenship and Direct Taxation
Legal Interpretation of Tax Law
International Taxation of Electronic Commerce
The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, …
Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective
Dividends that are distributed in a cross-border situation should not be subject to heavier tax than dividends distributed in a purely domestic situation. Accordingly, in several …
International Double Taxation
A tax convention (or tax treaty) is an official agreement between two countries on the administration of taxation when the domestic tax legislation of the respective states applies …
The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law
The impact of the European Community and European Community law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. …
Regulation and Tax in Space
Harmonization of Company Taxation in the European Community
The first in a series initiated by the Foundation for European Fiscal Studies at the Erasmus University Rotterdam. It contains papers by scholars who gave their recommendations and …
Establishments in European VAT
Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively …
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 …