EU Income tax law : issues for the years ahead

EU Income tax law issues for the years ahead

Current Issues on the Interpretation of the Parent-Subsidiary Directive / Guglielmo Maisto Abuse of Law in European Tax Law : An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ / Dennis Weber -- Code of Conduct on Harmful Tax Competition, Double Non-Taxation an...

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Bibliographische Detailangaben
Weitere Verfasser: Weber, Dennis (HerausgeberIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: Amsterdam IBFD 2013
Schriftenreihe:EC and international tax law series 9
Schlagworte:
Income tax > Law and legislation > Konferenzschrift > Aufsatzsammlung > Europäische Union > Einkommensteuerrecht
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Beschreibung
Zusammenfassung:Current Issues on the Interpretation of the Parent-Subsidiary Directive / Guglielmo Maisto Abuse of Law in European Tax Law : An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ / Dennis Weber -- Code of Conduct on Harmful Tax Competition, Double Non-Taxation and Communication on Double Taxation / Klaus Sieker -- Some Thoughts on the European Parliament Amendments of the CCCTB / Jan van de Streek -- Material Selectivity after Gibraltar / Raymond Luja -- The Paint Graphos Case : A Comparability Approach to Fiscal Aid / Pierpaolo Rossi -- Some Fringe Areas of EU State Aid Law in Direct Tax Matters / Peter J. Wattel -- Selectivity, Derogation, Comparison : How To Put Together the Pieces of the Puzzle in the State Aid Review of National Tax Measures? / Rita Szudoczky -- Reverse Discrimination and Direct Taxation in the EU / Pedro Vidal Matos -- Neutralization of Restrictions by Means of a Full or Ordinary Credit / Alexander D. Fortuin -- Exit Taxation and Corporate Mobility in the EU / Arne Møllin Ottosen and Pia Dybdal Kayser -- Dividend Withholding Tax on EU Pension Funds : The Spanish Experience / Antonio Barba -- From Aberdeen to Santander : Refund of Dividend Tax to Investment Institutions / Mark van den Honert and Yvonne Schuchter -- Non-Discrimination in Tax Treaties vs EU Law : Recent Trends and Issues for the Years Ahead / Bruno da Silva -- A Difference of Form or Substance? : A Comparison of the Discrimination Analysis in EU Law and in Recent UK Cases on Tax Treaties / Paul Farmer.
Beschreibung:XVIII, 360 S.
Ill.
ISBN:9789087222062
978-90-8722-206-2