Andere Kunden interessierten sich auch für
![Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context]( "Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context")
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context110,99 €![Transfer Pricing and Valuation in Corporate Taxation]( "Transfer Pricing and Valuation in Corporate Taxation")
Transfer Pricing and Valuation in Corporate Taxation110,99 €![The European Stability Mechanism before the Court of Justice of the European Union]( "The European Stability Mechanism before the Court of Justice of the European Union")
The European Stability Mechanism before the Court of Justice of the European Union37,99 €![Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income]( "Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income")
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income75,99 €![The Competence of the European Union in Copyright Lawmaking]( "The Competence of the European Union in Copyright Lawmaking")
The Competence of the European Union in Copyright Lawmaking74,99 €![Judicial Application of International Law in Southeast Europe]( "Judicial Application of International Law in Southeast Europe")
Judicial Application of International Law in Southeast Europe74,99 €![Public and Private Enforcement of Competition Law in Europe]( "Public and Private Enforcement of Competition Law in Europe")
Public and Private Enforcement of Competition Law in Europe74,99 €
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".