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Transitional arrangements for intra-EC supplies to VAT registered customers in acceding countries: April 9, 2004.(value added tax)(European Union) : An article from: Tax Executive
Manufacturer: Thomson Gale ProductGroup: Book Binding: Digital ASIN: B000F3AEXK Release Date: 2006-03-17 |
Book Description
This digital document is an article from Tax Executive, published by Thomson Gale on July 1, 2004. The length of the article is 1086 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
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Cfc Legislation, Tax Treaties And Ec Law (Eucotax Series on European Taxation)
Manufacturer: Kluwer Law International ProductGroup: Book Binding: Hardcover ASIN: 9041122842 |
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EC Tax Law (Oxford European Community Law Library)
Paul Farmer , and Richard Lyal Manufacturer: Oxford University Press ProductGroup: Book Binding: Hardcover ASIN: 0199264163 |
Book Description
This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. It deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States. In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.
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The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (Eucotax Series on European Taxation, 1)
P. Essers Manufacturer: Springer ProductGroup: Book Binding: Hardcover ASIN: 9041196781 |
Book Description
The impact of the European Community (EC) and EC law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties conflict with EC law, especially with the fundamental freedoms contained in the EC Treaty. The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law deals with this issue from the perspective of Austria, France, Germany, Italy, the Netherlands, Spain, and the United Kingdom. Though most problems arise with regard to the limitation on benefits clauses contained in the tax treaties concluded between EC member states and the United States, the book also addresses the compatibility with EC law of other anti-abuse clauses and assesses the consequences of a possible conflict. This title is published in association with EUCOTAX (European Universities Cooperating on Taxes), a network of fiscal institutes of several European universities which initiates and coordinates both comparative education and comparative research on taxation. Its projects and programs include winter courses, guest lectures, joint research projects, international conferences, and the exchange of researchers from various countries.
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Harmonization of Corporate Taxes in the Ec (Ifa Congress Seminar Series , No 18a)
International Fiscal Association Manufacturer: Springer ProductGroup: Book Binding: Paperback ASIN: 9065448799 |
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Ec Tax Law (European Law Series)
David W. Williams Manufacturer: Longman Publishing Group ProductGroup: Book Binding: Hardcover ASIN: 0582305969 |
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Tax and EC Harmonization
A. Lier Manufacturer: Springer ProductGroup: Book Binding: Paperback ASIN: 9065447091 |
Book Description
This book aims to provide a complete overview of the fiscal aspects in connection with the increasing economic and monetary integration within the European Community. The harmonization of both indirect and direct taxes is discusses in-dept while relevant historical developments are also highlighted. Attention is paid to the harmonization process in a number of areas that interface with tax law, parts of corporate law and the law of annual statements of accounts. This book is certain to provide the reader with a thorough insight into the current and future developments of the harmonization processes being implemented in fiscal and related areas.
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Tax Treaties and EC Law (Series on International Taxation)
Manufacturer: Kluwer Law International ProductGroup: Book Binding: Hardcover ASIN: 9041106804 |
Book Description
The EC Treaty may effectively alter the content of tax treaties, a matter of crucial importance to international tax planning techniques. The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, the decisions of the European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are of primary importance. If a provision of a tax treaty conflicts with the EC Treaty, the Treaty supersedes it. This collection of essays examines the far-reaching effects of primary EC law, in particular the fundamental freedom provisions in the EC Treaty, on tax treaties concluded by the member states. Using the method of examination employed by the ECJ, the contributors present a systematic analysis of the effects of the interaction of national tax law, tax treaty law, and the EC Treaty. This work provides an essential source of reference for fiscal experts active in the field of international taxation. It helps practitioners avoid giving advice that ultimately proves flawed because of a conflicting ruling.
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The Future of Corporate Tax in the EC
Manufacturer: Kogan Page ProductGroup: Book Binding: Hardcover ASIN: 0749406402 |
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Ec State Aid Rules Applied to Taxes: An Analysis of the Selectivity Criterion (Skrifter Fran Juridiska Fakulteten I Uppsala)
Mona Aldestam Manufacturer: Iustus Forlag ProductGroup: Book Binding: Hardcover ASIN: 917678584X |
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